Management And Accounting Web

Main Bibliography
Section M: MOS-MZ

MAA-MAN | MAO-MAT | MAU-MCI |

MCK-MER | MES-MIR | MIS-MOR | MOS-MZ

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

A  |  B  |  C  |  D  |  E  |  F  |  G   |  H  |  I  |  J  |  K  |  L  |  M

N  |  O  |  P  |  Q  |  R  |  S  |  T  |  U  |  V  |  W  |  X Y Z

Mosberg, J. F. 1991. Managing for profit. Management Accounting (August): 50-53. (Related to profit center incentives).

Mosbus, J. L. 2011. Developing collective intentionality and writing the rules of the game for environmental reporting: A content analysis of SOP 96-1 comment letters. Accounting and the Public Interest (11): 68-95.

Moscarello, L. C., F. C. Grau and R. C. Chapman. 1976. Retail Accounting and Financial Control, 4th edition. John Wiley & Sons.

Moschella, J., E. Boulianne and M. Magnan. 2023. Risk management in small- and medium-sized businesses and how accountants contribute. Contemporary Accounting Research 40(1): 668-703.

Moscove, S. A. 1977. Accountants' legal liability. Management Accounting (May): 25-26, 30.

Moscove, S. A. 1998. Enhancing detective controls through performance reporting. Journal of Cost Management (March/April): 26-29.

Moscove, S. A., M. G. Simkin and N. A. Bagranoff. 2002. Core Concepts of Accounting Information Systems. Wiley.

Moseley, O. B. and R. E. Whitis. 1995. Preventing software piracy. Management Accounting (December): 42-48.

Moseley, R. 1972. The controller: A mythical executive? Management Accounting (March): 42-44.

Moser, C., F. D. Hond and D. Lindebaum. 2022. What humans lose when we let AI decide. MIT Sloan Management Review (Spring): 12-14.

Moser, D. V. 1989. The effects of output interference, availability, and accounting information on investors' predictive judgments. The Accounting Review (July): 433-448.

Moser, D. V. 1998. Using an experimental economics approach in behavioral accounting research. Behavioral Research In Accounting (10 Supplement): 94-110.

Moser, D. V. 2012. Is accounting research stagnant? Accounting Horizons (December): 845-850.

Moser, D. V. and P. R. Martin. 2012. A broader perspective on corporate social responsibility research in accounting. The Accounting Review (May): 797-806.

Moser, D. V., J. G. Birnberg and S. Do. 1994. A similarity strategy for decisions involving sequential events. Accounting, Organizations and Society 19(4-5): 439-459.

Moser, D. V., J. H. Evans, III and C. K. Kim. 1995. The effects of horizontal and exchange inequity on tax reporting decisions. The Accounting Review (October): 619-634.

Moser, H. 2021. Dressing for the occasion? Audit quality in the presence of competition for new clients. The Accounting Review (November): 329-360.

Moser, M. and S. M. D'Amico. 2019. TCO: A key cost management tool for driving operational excellence. Cost Management (January/February): 42-47. (Total cost of ownership estimator).

Moser, W. J. 2020. Audit pricing of terrorism. Auditing: A Journal of Practice & Theory 39(2): 163-184.

Moser, W. K. Newberry and A. Puckett. 2011. Bank debt covenants and firms' responses to FAS 150 liability recognition: evidence from trust preferred stock. Review of Accounting Studies 16(2): 355-376.

Moses, O., E. E. Michael and J. N. Dabel-Moses. 2019. A review of environmental management and reporting regulation in Nigeria. Advances in Environmental Accounting & Management: Environmental Reporting and Management in Africa. (8): 159-182.

Moses, O., I. J. Nnam, J. D. Olaniyan and A. Tariquzzaman. 2022. Sustainable development goals (SDGS): Assessment of implementation progress in BRICS and MINT. Advances in Environmental Accounting & Management: Environmental Sustainability and Agenda 2030. (10): 11-44.

Moses, O. D. 1987. Factors explaining performance in graduate level accounting. Issues in Accounting Education (Fall): 281-291.

Moses, O. D. 1987. Income smoothing and incentives: Empirical tests using accounting changes. The Accounting Review (April): 358-377.

Moshtari, M. and A. A. Ghaemi. 2016. Research note: A framework for auditing management control systems and its application in a public organisation. Journal of Applied Management Accounting Research (Summer).

Mosich, A. N. 1965. Impact of merger accounting on post-merger financial reports. Management Accounting (December): 21-28.

Mosich, A. N. 1967. Ingenuity in auditing. The Accounting Review (April): 369-371.

Mosich, A. N. 1974. Henry Whitcomb Sweeney. The Accounting Historians Journal 1(1-4): 25-27.

Moskowitz, H. 1971. Managers as partners in business decision research. The Academy of Management Journal 14(3): 317-325.

Moskowitz, H. 1974. Effects of problem representation and feedback on rational behavior in Allais and Morlat-type problems. Decision Sciences 5(2): 225-242.

Moskowitz, H., P. Drnevich, O. Ersoy, K. Altinkemer and A. Chaturvedi. 2011. Using real-time decision tools to improve distributed decision-making capabilities in high-magnitude crisis situations. Decision Sciences 42(2): 477-493.

Moskowitz, J. I. 1988. What's your business worth? Management Accounting (March): 30-34. (See What is a Business Valuation?).

Moskowitz, M. 2011. How do tax returns affect a mortgage application? The CPA Journal (September): 52-53.

Mosler, S. D. 1970. A value added base for G&A on government contracts. Management Accounting (December): 45-48.

Moss, A. and S. Kess. 2022. SSDI and SSI-Government programs to help the disabled. The CPA Journal (September/October): 68-71.

Moss, A. G. 1914. The value of an audited statement. Journal of Accountancy (December): 455-459.

Moss, A. G. 1923. Treatment of appreciation of fixed assets. In the accounts and balance-sheet and for income-tax purposes. Journal of Accountancy (September): 161-179.

Moss, D. A. 2012. Fixing what's wrong with U.S. politics. Harvard Business Review (March): 134-139.

Moss, D. A. and S. Brennan. 2002. National Economic Accounting: Past, Present, and Future. Harvard Business School Case 9-703-026.

Moss, K. C. 1957. Paper grading - An accounting instructor's dilemma. The Accounting Review (January): 125-127.

Moss, K. C. 1957. Practice set procedures in American colleges and universities. The Accounting Review (October): 650-652.

Moss, K. C. 1960. Admission of a partner - Step by step. The Accounting Review (January): 123-125.

Moss, M. F. 1954. The presentation of errors in valuation. The Accounting Review (April): 308-310.

Moss, M. F. 1962. Management services and the CPA examination. The Accounting Review (October): 730-740.

Moss, M. F. and W. C. Haseman. 1957. Some comments on the applicability of direct costing to decision making. The Accounting Review (April): 184-193.

Moss, M. J. 1954. Developmental costs in the plant. N.A.C.A. Bulletin (May): 1114-1123.

Mossholder, K. W., A. G. Bedeian and A. A. Armenakis. 1982. Group process-work outcome relationships: A note on the moderating impact of self-esteem. The Academy of Management Journal 25(3): 575-585.

Mossholder, K. W., R. P. Settoon and S. C. Henagan. 2005. A relational perspective on turnover: Examining structural, attitudinal, and behavioral predictors. The Academy of Management Journal 48(4): 607-618.

Mossin, J. 1966. On a class of optimal stock depletion policies. Management Science (September): 120-130.

Mosso, D. 2009. Early warning and quick response. The CPA Journal (July): 6-10.

Mosso, D. 2010. Transparency unveiled: Financial crisis prevention through accounting reform. Accounting Horizons (March): 95-107.

Mosso, D. 2011. Financial analysts need sharper accounting tools. Accounting Horizons (June): 419-435.

Most, K. S. 1967. The value of inventories. Journal of Accounting Research (Spring): 39-50.

Most, K. S. 1969. Two forms of experimental accounts. The Accounting Review (January): 145-152.

Most, K. S. 1971. Gordon's transfer price model for a socialist economy: A comment. The Accounting Review (October): 779-782.

Most, K. S. 1972. Sombart's propositions revisited. The Accounting Review (October): 722-734.

Most, K. S. 1972. The cost center problem in the oil industry. Management Accounting (December): 39-41, 47.

Most, K. S. 1973. The planning hypothesis as a basis for accounting theory. Abacus 9(2): 127-136.

Most, K. S. 1974. Some notes on the obsolescence of accounting textbooks. The Accounting Review (July): 598-600.

Most, K. S. 1976. How wrong was Sombart? The Accounting Historians Journal 3(1-4): 22-28.

Most, K. S. 1979. A new method of accounting for oil and gas producers. Management Accounting (May): 53-58.

Most, K. S. 1984. Depreciation expense and the effect of inflation. Journal of Accounting Research (Autumn): 782-788.

Most, K. S. 1984. Editorial. The Accounting Historians Journal 11(2): vii-ix.

Most, K. S. 1986. Editorial. The Accounting Historians Journal 13(2): vii-viii.

Mostyn, G. R. 2012. Cognitive load theory: What it is, why it's important for accounting instruction and research. Issues in Accounting Education (February): 227-245.

Motowidlo, S. J. 1984. Does job satisfaction lead to consideration and personal sensitivity? The Academy of Management Journal 27(4): 910-915.

Motro, D., B. Ye, T. Kugler and C. N. Noussair. 2020. Measuring emotions in the digital age. MIT Sloan Management Review (Winter): 1-4.

Mott, C. H. 1973. Forecast disclosure. Management Accounting (July): 17-18, 28.

Mott, H. S. 1908. The real value of speculation. Journal of Accountancy (May): 10-25.

Motyka, W. 1990. The impact of Western Europe on accounting development in Tsarist Russia prior to 1800. Abacus 26(1): 36-62.

Mouchawar, R. 2017. Souq.com's CEO on building an e-commerce powerhouse in the Middle East: Winning trust in regions where payments are made in cash. Harvard Business Review (September/October): 35-38.

Mouck, T. 1989. The irony of "the golden age" of accounting methodology. The Accounting Historians Journal 16(2): 85-106.

Mouck, T. 1993. The "Revolution" in financial reporting theory: A Kuhnian interpretation. The Accounting Historians Journal 20(1): 33-57.

Mouck, T. 1995. Irving Fisher and the mechanistic character of twentieth century accounting thought. The Accounting Historians Journal 22(2): 43-83.

Mouck, T. 1998. Capital markets research and real world complexity: The emerging challenge of chaos theory. Accounting, Organizations and Society 23(2): 189-215.

Mouck, T. 2000. Beyond Panglossian theory: Strategic capital investing in a complex adaptive world. Accounting, Organizations and Society 25(3): 261-283.

Mouck, T. 2004. Ancient Mesopotamian accounting and human cognitive evolution. The Accounting Historians Journal 31(2): 97-124.

Mouck, T. 2004. Institutional reality, financial reporting and the rules of the game. Accounting, Organizations and Society 29(5-6): 525-541.

Mouland, E. L. 1960. Standard costs are for financial statements. N.A.A. Bulletin (January): 93-94.

Moulton, S., E. Oakley and C. Krumer. 1993. How to assure your quality initiative really pays off. Management Accounting (January): 26-28.

Moumen, N., H. B. Othman and K. Hussainey. 2016. Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets. Advances in Accounting: Incorporating Advances in International Accounting (35): 82-97.

Mounce, P. H. and J. J. Frazier. 2002. The effects of forensic accounting education on an accountant's employment potential. Journal of Forensic Accounting (3): 91-102.

Mounce, P. H., D. S. Mauldin and R. L. Braun. 2004. The importance of relevant practical experience among accounting faculty: An empirical analysis of student's perceptions. Issues in Accounting Education (November): 399-411.

Mount, M. and M. Garcie Martinez. 2014. Rejuvenating a brand through social media. MIT Sloan Management Review (Summer): 14-16.

Mount, O. E. 1947. Management and the accountant. N.A.C.A. Bulletin (January 15): 608-616.

Mountz, M. 2012. Kiva the disrupter: A young company changed its customers' view of automation. But it took an army of robots - and more. Harvard Business Review (December): 74-80.

Mourelatos, A. 1975. Bankruptcy. Management Accounting (July): 33-34.

Mouritsen, J. 1994. Rationality, institutions and decision making: Reflections on March and Olsen's rediscovering institutions. Accounting, Organizations and Society 19(2): 193-211.

Mouritsen, J. 1996. Five aspects of accounting departments' work. Management Accounting Research (September): 283-303. (Survey of 370 Danish chief management accountants).

Mouritsen, J. 1998. Driving growth: Economic value added versus intellectual capital. Management Accounting Research (December): 461-482.

Mouritsen, J. 1999. The flexible firm: Strategies for a subcontractor's management control. Accounting, Organizations and Society 24(1): 31-55.

Mouritsen, J. 2014. Discussion of "Accounting and sweatshops: Enabling coordination and control in low-price apparel production chains". Contemporary Accounting Research 31(2): 347-353.

Mouritsen, J. and A. Bekke. 1999. A space for time: Accounting and time based management in a high technology company. Management Accounting Research (June): 159-180.

Mouritsen, J. and H. T. Larsen. 2005. The 2nd wave of knowledge management: The management control of knowledge resources through intellectual capital information. Management Accounting Research (September): 371-394.

Mouritsen, J. and K. Kreiner. 2016. Accounting, decisions and promises. Accounting, Organizations and Society (49): 21-31.

Mouritsen, J. and S. Thrane. 2006. Accounting, network complementarities and the development of inter-organisational relations. Accounting, Organizations and Society 31(3): 241-275.

Mouritsen, J., A. Hansen and C. O. Hansen. 2001. Inter-organizational controls and organizational competencies: Episodes around target cost management/functional analysis and open book accounting. Management Accounting Research (June): 221-244.

Mouritsen, J., A. Hansen and C. O. Hansen. 2009. Short and long translations: Management accounting calculations and innovation management. Accounting, Organizations and Society 34(6-7): 738-754.

Mouritsen, J., H. T. Larsen and P. N. D. Bukh. 2001. Intellectual capital and the 'capable firm': Narrating, visualising and numbering for managing knowledge. Accounting, Organizations and Society 26(7-8): 735-762.

Mouritsen M. L. and R. Mano. 2007. Do you know where your computers are? Strategic Finance (January): 46-53.

Moussalli, S. 2005. Accounting for the journal's first 100 years: A timeline from 1905-2005. Journal of Accountancy (October): 43-45, 47-48, 51-53, 55-56, 59-60, 63,6 5-66, 71-72.

Moussalli, S. D. 2008. State and local government accounting in 19th century America: A review of the literature. The Accounting Historians Journal 35(1): 167-195.

Moussalli, S. D., O. R. Gray and G. Karahan. 2011. One hundred years of disappointed expectations: A quantitative content analysis of the auditor's responsibility to discover fraud traced through Montgomery's Auditing, 1912-1998. Journal of Forensic & Investigative Accounting 3(3): 68-110.

Moville, W. D. and A. G. Petrie. 1989. Accounting for a bargain purchase in a business combination. Accounting Horizons (September): 38-43.

Mowchan, M. and P. M. J. Reckers. 2021. The effect of Form AP on auditor liability when engagement partner disclosure shows a history of restatements. Accounting Horizons (December): 127-142.

Mowchan, M., D. J. Lowe and P. M. J. Reckers. 2015. Antecedents to unethical corporate conduct: Characteristics of the complicit follower. Behavioral Research In Accounting 27(2): 95-126.

Mowchan, M. J. 2023. Do accounting firms change strategy through office managing partner appointments? Evidence from the U.S. Accounting, Organizations and Society (108): 101442.

Mowday, R. T. 1978. The exercise of upward influence in organizations. Administrative Science Quarterly 23(1): 137-156. 1978. Erratum: The exercise of upward influence in operations. Administrative Science Quarterly 23(3): 487.

Mowday, R. T. 1979. Leader characteristics, self-confidence, and methods of upward influence in organizational decision situations. The Academy of Management Journal 22(4): 709-725.

Mowday, R. T. 1988. From the editor. The Academy of Management Journal 31(1): 5-7.

Mowday, R. T. 1988. From the editor. The Academy of Management Journal 31(2): 233.

Mowday, R. T. 1989. From the editor. The Academy of Management Journal 32(3): 485-487.

Mowday, R. T. 1989. From the editor. The Academy of Management Journal 32(4): 685-686.

Mowday, R. T. 1990. From the editor. The Academy of Management Journal 33(4): 657-661.

Mowday, R. T. 1997. Celebrating 40 years of the Academy of Management Journal. The Academy of Management Journal 40(6): 1400-1413.

Mowday, R. T. 1997. The journal editor as well-intentioned steward. The Academy of Management Journal 40(6): 1442-1449.

Mowday, R. T. 2001. A scholar first and foremost: In remembrance of Janice M. Beyer. The Academy of Management Journal 44(4): 619-620.

Mowday, R. T. and D. G. Spencer. 1981. The influence of task and personality characteristics on employee turnover and absenteeism incidents. The Academy of Management Journal 24(3): 634-642.

Mowday, R. T., C. S. Koberg and A. W. McArthur. 1984. The psychology of the withdrawal process: A cross-validational test of Mobley's intermediate linkages model of turnover in two samples. The Academy of Management Journal 27(1): 79-94.

Mowen, R. F. 1962. Conservation of assets through a prudent insurance program. N.A.A. Bulletin (February): 49-58.

Mowll, C. A. 1989. Successful management based on key principles. Healthcare Financial Management (June): 122-124.

Mowry, G. P. and B. G. Jacobi. 1970. Planning communications in a computer network. Management Accounting (June): 38-40. (Management information system for a national grocery chain).

Mowry, N. A. and M. P. Donelan. 2001. The pursuit of excellence in HR management at the U.S. DOT. Journal of Cost Management (January/February): 21-28.

Moxey, E. P. 1906. Causes, methods and prevention of bank defalcation. Journal of Accountancy (January): 223-232.

Moxey, E. P. Jr. 1906. Types of street railway consolidation. Journal of Accountancy (October): 420-429.

Moxey, E. P. Jr. 1911. Accounting Systems: A description of systems appropriate to different kinds of business. Alexander Hamilton Institute.

Moxey, E. P., H. D. Greeley, H. M. Jefferson and O. A. Grundman. 1913. Practical accounting methods: A description of systems appropriate to various kinds of business. Key.

Moye, J. and D. Upton. 2001. Data warehousing 101. Strategic Finance (February): 34-39.

Moyer, C. A. 1939. Economic aspects of fixed-capital obsolescence. The Accounting Review (September): 285-296.

Moyer, C. A. 1940. Should obsolescence be separately accrued? The Accounting Review (June): 225-231.

Moyer, C. A. 1943. Social factors affecting obsolescence. The Accounting Review (April): 110-122.

Moyer, C. A. 1945. Professional accounting education. The Accounting Review (April): 182-186.

Moyer, C. A. 1948. The problem of selecting standards. The Accounting Review (April): 193-199.

Moyer, C. A. 1951. Early developments in American auditing. The Accounting Review (January): 3-8.

Moyer, C. A. 1956. The attraction and selection of accounting majors. The Accounting Review (January): 33-35.

Moyer, C. A. 1957. Some common misconceptions relating to accounting education. The Accounting Review (October): 531-535.

Moyer, C. A. 1958. Report of the 1957 President. The Accounting Review (April): 293-296.

Moyer, J. K. 1928. The income tax - Accounting aspects. The Accounting Review (March): 18-22.

Moyer, M. S. 1912. The audit of banks of discount and deposits. Journal of Accountancy (April): 261-265.

Moyer, M. S. 1912. The audit of banks of discount and deposit (third article). Journal of Accountancy (August): 107-112.

Moyer, R. C. and F. Mastrapasqua. 1973. Socio-economic accounting and external diseconomies: A comment. The Accounting Review (January): 126-127.

Moyer, R. C. and J. H. Crockett. 1976. Academic journals: Policies, trends and issues. The Academy of Management Journal 19(3): 489-495.

Moyer, S. E. 1990. Capital adequacy ratio regulations and accounting choices in commercial banks. Journal of Accounting and Economics (July): 123-154.

Moyer, S. E. and S. G. Weihrich. 2000. Espresso, Inc.: Analyzing the impact of employee stock options. Issues in Accounting Education (August): 513-534.

Moyes, G. D. and A. Anandarajan. 2006. CPAs' perceptions of factors influencing the quality of financial statement audits: Substandard performance and impaired independence. Journal of Forensic Accounting 7(1): 133-162.

Moyes, G. D. and C. R. Baker. 2003. Auditors' beliefs about fraud detection effectiveness of standard audit procedures. Journal of Forensic Accounting (4): 199-216.

Moyes, G. D., P. A. Williams and B. Z. Quigley. 2000. The relation between perceived treatment discrimination and job satisfaction among African-American accounting professionals. Accounting Horizons (March): 21-48.

Moyle, J. H. 1987. Justifying retrofit projects. Management Accounting (April): 59-61. (Determining the ROI on new projects after modifying existing capacity using the replacement cost and opportunity cost methods).

Moyzes, E. and C. Hall. 2022. Why CPAs misfire in personal financial planning. The CPA Journal (November/December): 12.

Mozes, H. A. 1998. The FASB's conceptual framework and political support: The lesson from employee stock options. Abacus 34(2): 141-161.

Mozes, H. A. 2002. The value relevance of financial institutions' fair value disclosures: A study in the difficulty of linking unrealized gains and losses to equity values. Abacus 38(1): 1-15.

Mozes, H. A. and A. I. Schiff. 1995. A critical look at SFAS 34: Capitalization of interest cost. Abacus 31(1): 1-17.

Mttakin, M. B., A. Khan and A. R. Belal. 2015. Intellectual capital disclosures and corporate governance: An empirical examination. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 219-227.

Mucenski-Keck, L. 2012. U.S. corporate tax reform proposals: Staying competitive in a global economic downturn. The CPA Journal (December): 42-47.

Mucenski-Keck, L. 2013. U.S. individual tax changes and reforms: Implications of the American taxpayer relief act of 2012 and the Affordable Care Act of 2010. The CPA Journal (December): 36-39.

Mucenski-Keck, L. and K. A. Smoker. 2015. Patient Protection and Affordable Care Act. The CPA Journal (April): 62-67.

Mucha-Aydlott, J. 2020. How to Open Your Own in-Home Bookkeeping Service, 4th edition. JA Publications, Ltd.

Muchinsky, P. M. 1977. A comparison of within-and across-subjects analyses of the expectancy-valence model for predicting effort. The Academy of Management Journal 20(1): 154-158.

Muchinsky, P. M. 1977. Organizational communication: Relationships to organizational climate and job satisfaction. The Academy of Management Journal 20(4): 592-607.

Muchinsky, P. M. 1977. The consistency of intrasubject valence and instrumentality measures: A methodological consideration. The Academy of Management Journal 20(2): 321-327.

Muchnic, G. 1930. Are foreign securities undervalued in the American market? Harvard Business Review (April): 289-295.

Mucklow, W. 1916. Profits from real estate sales. Journal of Accountancy (May): 321-332.

Mucklow, W. 1917. Measuring financial efficiency of institutions. Journal of Accountancy (February): 81-98.

Mucklow, W. 1920. Accounting terminology. Journal of Accountancy (December): 479-480.

Mucklow, W. 1922. The accountants' dictionary. Journal of Accountancy (August): 149-150.

Mucklow, W. 1923. Accountants' working papers. Journal of Accountancy (August): 148-149.

Mucklow, W. 1924. Financial and operating ratios in management. Journal of Accountancy (February): 152-154.

Mucklow, W. 1925. The Principles of Investment. Journal of Accountancy (January): 73-74.

Mucklow, W., E. H. Moeran and J. H. Jackson. 1922. Terminology department. Journal of Accountancy (June): 467-470; (August): 147-148; (November): 390-391; (September): 232-234; (October): 311-315; (December): 472-475.

Mucklow, W., E. H. Moeran and J. H. Jackson. 1923. Terminology department. Journal of Accountancy (January): 63-64.

Mudambi, R., H. Saranga and A. Schotter. 2017. Mastering the make-in-India challenge: Despite India's economic growth, many foreign companies have found it difficult to make money selling there. But a number of companies have found a winning strategy that involves weaving together local and global value chains. MIT Sloan Management Review (Summer): 59-66.

Mudde, P. and P. R. Sopariwala. 2008. Cost restructuring and revenue building: A strategic benchmarking analysis. Cost Management (January/February): 36-46.

Mudde, P. A. and P. R. Sopariwala. 2008. Examining Southwest Airlines’ strategic execution: A strategic variance analysis. Management Accounting Quarterly (Summer): 20-32.

Mudde, P. A. and P. R. Sopariwala. 2011. Relative strategic variance analysis: The case of American Airlines. Cost Management (May/June): 25-40.

Mudde, P. A. and P. R. Sopariwala. 2014. U.S. Airways merger: A strategic variance analysis of changes in post-merger performance. Journal of Accounting Education 32(3): 305-322.

Mudde, P. A. and P. R. Sopariwala. 2018. Applying strategic variance analysis to a four-year state university. Cost Management (May/June): 5-16.

Mudde, P. A. and P. R. Sopariwala. 2019. Relative strategic variance analysis applied to a university. Cost Management (March/April): 5-19.

Muddle, P. A. and P. R. Sopariwala. 2020. Another look at Spirit Airlines' 2016 operating results using relative variance analysis. Cost Management (March/April): 26-39.

Muehlmann, B., V. Soybel and R. Turner. 2018. The accountant and the error of his ways. Journal of Forensic & Investigative Accounting 10(2): 287-293. (A case based on the movie, The Accountant).

Muehlmann, B. W. and P. A. Burnaby. 2011. The travels of a T-shirt in the global world of taxation: Teaching multi-jurisdictional taxation. Issues in Accounting Education (February): 67-86.

Muehlmann, B. W. and P. A. Burnaby. 2015. The role of special masters in federal tax cases. Journal of Forensic & Investigative Accounting 7(2): 1-30.

Muehlmann, B. W., P. Burnaby and M. Howe. 2012. The use of forensic accounting experts in tax cases as identified in court opinions. Journal of Forensic & Investigative Accounting 4(2): 1-34.

Muehlmann, B. W., P. Burnaby and M. Howe. 2013. Summary witness testimony in federal tax litigation cases. Journal of Forensic & Investigative Accounting 5(1): 1-34.

Muehlmann, B. W., V. Chiu and Q. Liu. 2015. Emerging technologies research in accounting: JETA's first decade. Journal of Emerging Technologies in Accounting (12): 17-50.

Mueller, A. T. 1959. The ratio and proportion method of preparing a program of priorities for cash distribution in partnership liquidation. The Accounting Review (July): 469-472.

Mueller, D. C. 1976. Public choice: A survey. Journal of Economic Literature. 395-433.

Mueller, F. and C. Carter. 2007. ‘We are all managers now’: Managerialism and professional engineering in UK electricity utilities. Accounting, Organizations and Society 32(1-2): 181-195.

Mueller, G. 1988. Presidential address: Quo Vadis AAA. Accounting Horizons (December): 98-102.

Mueller, G. G. 1961. Some thoughts about the International Congress of Accountants. The Accounting Review (October): 548-554.

Mueller, G. G. 1963. The dimensions of the international accounting problem. The Accounting Review (January): 142-147.

Mueller, G. G. 1964. Accounting Practices in West Germany. University of Washington. Review by K. Engelmann.

Mueller, G. G. 1964. Valuing inventories at other than historical costs - Some international differences. Journal of Accounting Research (Autumn): 148-157.

Mueller, G. G. 1965. Whys and hows of international accounting. The Accounting Review (April): 386-394.

Mueller, G. G. 1966. International news notes. The Accounting Review (July): 592-593.

Mueller, G. G. and H. Yoshida. 1968. Accounting Practices in Japan. Graduate School of Business Administration, University of Washington. Review by S. Minemura.

Mueller, G. G. and J. K. Simmons. 1989. Change in accounting education. Issues in Accounting Education (Fall): 247-251.

Mueller, J., S. Harvey and A. Levenson. 2023. How to steer clear of groupthink. Harvard Business Review (September/October): 113-115.

Mueller, J. K. 1989. Issues and opportunities in the single European market. Journal of Cost Management (Fall): 55-58.

Mueller, J. K. 1989. Logistics in the global market. Journal of Cost Management (Winter): 47-49.

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Mulling, B. R. 2015. Putting the professional in young professional. Strategic Finance (October): 6.

Mulling, B. R. 2015. Supporting your career path. Strategic Finance (July): 6.

Mulling, B. R. 2015. Take your student membership to the next level. Strategic Finance (September): 6.

Mulling, B. R. 2015. The future looks bright. Strategic Finance (December): 6.

Mulling, B. R. 2015. Your global association. Strategic Finance (November): 6.

Mulling, B. R. 2016. Committed to continuous learning. Strategic Finance (March): 8.

Mulling, B. R. 2016. Dealing with change. Strategic Finance (February): 8.

Mulling, B. R. 2016. Our greatest mission. Strategic Finance (June): 6.

Mulling, B. R. 2016. Proud of my CMA. Strategic Finance (May): 6.

Mulling, B. R. 2016. Providing foresight. Strategic Finance (April): 8.

Mulling, B. R. 2016. Step forward and serve this year. Strategic Finance (January): 6.

Mulling B. R. 2019. My three p's of volunteerism. Strategic Finance (May): 69.

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Mullins, J. W., I. Farneti, F. Hassan, R. M. Johnson, and C. Zott. 2007. Good money after bad. Harvard Business Review (March): 37-48. (Case study - marketing problem).

Mullins, K. D. 2023. Compliance is good, but a culture of ethics is  better. Journal of Accountancy (July): 1-4.

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Murolo, S. B. 2018. Deduction disallowed for criminal restitution for fraudulent loan. Journal of Accountancy (November): 60-61.

Murolo, S. B. 2018. IRS clarifies identity theft procedures; Levy on husband-and-wife LLC is upheld. Journal of Accountancy (July): 68.

Murolo, S. B. 2018. IRS touts progress against taxpayer identity theft. Journal of Accountancy (January): 66.

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Murolo, S. B. 2023. IRS and Security Summit urge tax pros to protect clients and themselves. Journal of Accountancy (December): 1-2.

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Murphy, D. S. 1990. Expert system use and the development of expertise in auditing: A preliminary investigation. Journal of Information Systems (Fall): 18-35.

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Murphy, F. 2023. Foreign holding companies and the US taxation of foreign earnings: Evidence from the Tax Increase Prevention and Reconciliation Act of 2005. Contemporary Accounting Research 40(1): 729-757.

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Murphy, G. 2021. Implementing cybersecurity. Strategic Finance (July): 62-63.

Murphy, G. 2022. Technology workbook: The journey to ISO 27001 certification: Companies are meeting stakeholder expectations by obtaining independent assurance of their cybersecurity practices. Strategic Finance (July): 62-63.

Murphy, G. 2023. Delivering on Drucker's call to action. Strategic Finance (January): 62-63.

Murphy, G. J. 1970. Algebraic double entry. The Accounting Review (April): 366-369.

Murphy, G. 2015. A vision for the future. Strategic Finance (October): 62-63. (Using the most current technology).

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Murphy, G. J. 1976. A numerical representation of some accounting conventions. The Accounting Review (April): 277-286.

Murphy, G. J. 1980. Some aspects of auditing evolution in Canada. The Accounting Historians Journal 7(2): 45-61.

Murphy, G. J. 1984. Early Canadian financial statement disclosure legislation. The Accounting Historians Journal 11(2): 39-59.

Murphy, G. J. 1986. A chronology of the development of corporate financial reporting in Canada: 1850 to 1983. The Accounting Historians Journal 13(1): 31-62.

Murphy, G. J. 1987. The choice and consequences of generally accepted accounting alternatives. Issues in Accounting Education (Fall): 373-382.

Murphy, G. J. 1997. The Inter-Institute Vision Task Force: Report and research review. Accounting Horizons (March): 169-173.

Murphy, G. J. and B. D. Merino. 1987. Review essay: Some eighteenth century accounting treatises. A Treatise of Bookkeeping or Merchants Accounts in the Italian Method of Debtor and Creditor by Alexander Malcolm; Bookkeeping Modernized or Merchant Accounts by Double Entry by John Mair; A New and Complete System of Bookkeeping By An Improved Method of Double Entry by William Mitchell. The Accounting Historians Journal 14(2): 115-123.

Murphy, J. A. 1956. How an airline uses its operating statistics. N.A.C.A. Bulletin (November): 415-424.

Murphy, K. J. 1985. Corporate performance and managerial remuneration: An empirical analysis. Journal of Accounting and Economics (April): 11-42.

Murphy, K. J. 2000. Performance standards in incentive contracts. Journal of Accounting and Economics (December): 245-278.

Murphy, K. J. 2003. Stock-based pay in new economy firms. Journal of Accounting and Economics (January): 129-147.

Murphy, K. J. and J. L. Zimmerman. 1993. Financial performance surrounding CEO turnover. Journal of Accounting and Economics (January-July): 273-315.

Murphy, K. J. and T. Sandino. 2010. Executive pay and “independent” compensation consultants. Journal of Accounting and Economics (April): 247-262.

Murphy, K. J. and T. Sandino. 2020. Compensation consultants and the level, composition, and complexity of CEO pay. The Accounting Review (January): 311-341.

Murphy, M. E. 1938. Education and training of English accountants. The Accounting Review (December): 404-410.

Murphy, M. E. 1940. The profession of accountancy in England: The client and the investor. The Accounting Review (June): 241-260.

Murphy, M. E. 1940. The profession of accountancy in England: The public, the government, and the profession. The Accounting Review (September): 328-343.

Murphy, M. E. 1940. The rise of the profession of accountancy in England. The Accounting Review (March): 62-71.

Murphy, M. E. 1946. Proposed amendment of British company law. The Accounting Review (January): 37-46.

Murphy, M. E. 1948. Libraries for students of accounting. The Accounting Review (October): 420-421.

Murphy, M. E. 1952. Accounting in the liberal arts college. The Accounting Review (October): 517-522.

Murphy, M. E. 1952. Role of accountants in the British nationalization program. The Accounting Review (January): 63-72.

Murphy, M. E. 1954. Fulbrighter in the Antipodes. The Accounting Review (July): 413-422.

Murphy, M. E. 1955. Centenary of the Scottish Institute of Chartered Accountants. The Accounting Review (July): 455-462.

Murphy, M. E. 1957. The teaching of social accounting: A research planning paper. The Accounting Review (October): 630-645.

Murphy, M. E. 1958. Comparative professional accountancy. The Accounting Review (October): 615-621.

Murphy, M. E. 1959. Comparative professional accountancy - Australia. The Accounting Review (January): 46-51.

Murphy, M. E. 1960. Comparative professional accountancy - Netherlands and Belgium. The Accounting Review (January): 111-116.

Murphy, M. E. 1960. Comparative professional accountancy - South America. The Accounting Review (July): 471-475.

Murphy, M. E. 1960. Computer developments in the Soviet Union. The Journal of the Academy of Management 3(2): 99-106.

Murphy, M. E. 1961. The seven international congresses of accountants. The Accounting Review (October): 555-563.

Murphy, M. L. 2014. A fresh approach to regulation and audit quality. The CPA Journal (April): 14-23.

Murphy, M. L. 2014. Enhancing financial reporting. The CPA Journal (February): 16-23.

Murphy, M. L. 2014. Improving audit quality. The CPA Journal (February): 24-31.

Murphy, M. L. 2014. Motivation and preparation can pave the path to CFO. Journal of Accountancy (November): 40-42, 44.

Murphy, M. L. 2014. The IASB's achievements in 2013: IASB Chair Hans Hoogervorst talks about IFRS in the United States and around the world. The CPA Journal (January): 10-11.

Murphy, M. L. 2015. Will simpler also be better? 7 ways reduced complexity will affect the financial reporting world. 30-34.

Murphy, M. L. 2016. Bringing leases into view. Journal of Accountancy (April): 23-26.

Murphy, M. L. 2016. Business practices that not-for-profits can't afford to overlook. Journal of Accountancy (May): 42-47.

Murphy, M. L. 2016. Maintaining independence with nonattest services. Journal of Accountancy (November): 34-39.

Murphy, M. L. 2017. Using surplus budgeting to advance and sustain your mission. Journal of Accountancy (February): 40-43.

Murphy, M. L. 2019. Developing your specialized niche practice. Journal of Accountancy (April/May): 26-30, 32.

Murphy, M. L. 2019. How the 'sandwich generation' affects retirement. Journal of Accountancy (April/May): 44-47.

Murphy, M. L. 2019. Making use of FASB delays. Journal of Accountancy (December): 13.

Murphy, M. L. 2019. Mastering accounting for business combinations. Journal of Accountancy (March): 24-28, 30.

Murphy, M. L. 2020. Hedge accounting may be more beneficial after FASB's changes. Journal of Accountancy (June): 26-29, 31-32.

Murphy, M. L. 2020. The art of the client email. Journal of Accountancy (September): 16.

Murphy, M. L. 2022. Goodwill triggering event alternative provides relief to some companies: Learn how FASB's goodwill accounting alternative for evaluating triggering events can make financial reporting easier for private companies and not-for-profit entities beyond the pandemic. Journal of Accountancy (June): 1-5.

Murphy, M. L. 2023. How to implement the risk-based quality management standards. Journal of Accountancy (October): 1-6.

Murphy, M. L. 2023. Peer review findings in audits of not-for-profits: What auditors need to know. Journal of Accountancy (August): 1-9.

Murphy, M. L. 2023. QM standards: How to perform a root cause analysis. Journal of Accountancy (December): 1-8.

Murphy, M. L. and K. Tysiac. 2015. Data analytics helps auditors gain deep insight: Technology provides opportunity to test full data sets rather than just samples. Journal of Accountancy (April/May): 52-54, 56, 58.

Murphy, M. L. and K. Tysiac. 2015. Preparing for what's next: Practice-continuation agreements can provide a smooth transition to a successor for a CPA practice. Journal of Accountancy (December): 41-45.

Murphy, M. L. and M. Smith.2017. How to audit fair value measurements. Journal of Accountancy (December): 32-36, 38-39.

Murphy, P. R. 2012. Attitude, Machiavellianism and the rationalization of misreporting. Accounting, Organizations and Society 37(4): 242-259.

Murphy, P. R. and C. Free. 2016. Broadening the fraud triangle: Instrumental climate and fraud. Behavioral Research In Accounting 28(1): 41-56.

Murphy, R. C. 1975. A computer model approach to budgeting. Management Accounting (June): 34-36, 38.

Murphy, R. J. 1971. Service bureaus and the bookkeeping function. Management Accounting (September): 36-38.

Murphy, R. N. 1958. Steamship accounting aligned to operations. N.A.A. Bulletin (November): 5-14.

Murphy, R. P. 1985. Local government's hidden resource - University interns. Journal of Accounting Education 3(1): 173-177.

Murphy, R. T. 1989. Power without purpose: The crisis of Japan's global financial dominance. Harvard Business Review (March-April): 71-83.

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Murphy, T. P. 1969. Political economy and geographic distribution of federal funds for research and development: The Midwest case. Administrative Science Quarterly 14(3): 426-441.

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Myers, J. 2007. Virtual Worlds: Rewiring Your Emotional Future. Myers Publishing LLC.

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Myers, P. 2022, Moving beyond culture fit: Hiring for "culture add" instead of "culture fit" can help companies manage unconscious biases and lead to greater innovation. Strategic Finance (March): 19-20.

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Myers, R. 2006. Katrina's harsh lessons. Journal of Accountancy (June): 54-58.

Myers, R. 2006. Start your own practice. Journal of Accountancy (April): 51-56.

Myers, R. 2010. Getting there from here: As more U.S. companies expand overseas, new sources of capital are opening up. CFO (October): 54-59.

Myers, R. 2010. Ratings disaster: Congress takes another stab at reforming the credit-rating agencies, whose AAA seal of approval helped fuel the subprime crisis. But will any change truly make a difference? CFO (June): 50-54.

Myers, R. 2010. The calm before reform: With sweeping new legislation on the horizon, companies (and their banks) try to gauge the impact. CFO (October): 54-59 .

Myers, R. 2010. The coast is clearing: As the recession eases, CFOs see new opportunities on the horizon. CFO (December): 36-41.

Myers, R. 2010. Waiting, wondering, worrying: What if 10% unemployment is the new normal? CFO (November): 58-62.

Myers, R. 2011. Fit to be tied: Corporate America and Uncle Sam may finally see eye to eye on tax reform. CFO (May): 48-53.

Myers, R. 2011. Gearing up: Manufacturers pick up the pace amid predictions of a U.S. resurgence. CFO (December): 50-55.

Myers, R. 2011. Integration acceleration: Why successful M&A now depends on getting your ducks in a row as early as possible. CFO (January/February): 52-57.

Myers, R. 2011. Smoother sailing: A new breed of adviser is helping companies successfully navigate key capital markets. CFO (March): 53-57.

Myers, R. 2011. "This is the renaissance of rail". CFO (April): 40-42.

Myers, R. 2012. Brave new market: Experts differ on whether changes in the equity markets are harming Corporate America. But CFOs can't ignore the potential consequences. CFO (October): 38-43.

Myers, R. 2012. Unfinished business: Two years after the passage of the Dodd-Frank Act, the law's implementation is far behind schedule, and its success is still in doubt. CFO (July/August): 39-44. (The Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 includes 848 pages but crucial details are missing).

Myers, R. 2013. The evolving bond market. CFO (March): 43-47.

Myers, R. and R. Ritchie. 2012. Like it or not, you're in the EURO zone: CFOs have to prepare for almost anything in Europe. The good news: It's not all bad news. CFO (April): 40-45.

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Myring, M. and R. Bloom. 2022. The CPA Examination evolution. The CPA Journal (September/October): 26-31.

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