Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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AICPA. 2012. Brokers and Dealers in Securities - AICPA Audit and Accounting Guide. AICPA.
Alfonso, E., R. Hogan and A. Simonov. 2021. Analysts promoted to managing director and forecast accuracy. Journal of Forensic & Investigative Accounting 13(1): 102-122.
Brown, L. D., S. Hugon and H. Lu. 2010. Brokerage industry self-regulation: The case of analysts’ background disclosures. Contemporary Accounting Research 27(4): 1025-1062.
Burt, R. S. 2007. Secondhand brokerage: Evidence on the importance of local structure for managers, bankers, and analysts. The Academy of Management Journal 50(1): 119-148.
Call, A. C., N. Y. Sharp and P. A. Wong. 2019. Changes in analysts' stock recommendation following regulatory action against their brokerage. Review of Accounting Studies 24(4): 1184-1213.
Clement, J., A. Shipilov and C. Galunic. 2018. Brokerage as a public good: The externalities of network hubs for different formal roles in creative organizations. Administrative Science Quarterly 63(2): 251-286.
Coleman, B., M. Drake, J. Pacelli and B. Twedt. 2023. Brokerage relationships and analyst forecasts: Evidence from the protocol for broker recruiting. Review of Accounting Studies 28(4): 2075-2103.
Cross, R. and L. Prusak. 2002. The people who make organizations go - or stop. Harvard Business Review (June): 104-111. (Managing networks of personal contracts by focusing on the employees who play four critical linking roles: The central connector, the boundary spanner, the information broker, and the peripheral specialist).
Eames, M., S. M. Glover and J. Kennedy. 2002. The association between trading recommendations and broker-analysts' earnings forecasts. Journal of Accounting Research (March): 85-104.
Farb, S. 1925. Insurance-brokerage accounting. Journal of Accountancy (March): 182-193.
Flamholtz, E. G. 1987. Valuation of human assets in a securities brokerage firm: An empirical study. Accounting, Organizations and Society 12(4): 309-318.
Fleischer, A. 2009. Ambiguity and the equity of rating systems: United States brokerage firms, 1995-2000. Administrative Science Quarterly 54(4): 555-574.
Fleming, L., S. Mingo and D. Chen. 2007. Collaborative brokerage, generative creativity, and creative success. Administrative Science Quarterly 52(3): 443-475.
Fong, C., R. Fuchs, D. Grumer, M. Levy, C. Pagano and G. Purwin. 2013. Major changes for broker/dealer audits: Preparing for PCAOB inspections, more rigorous auditing standards, and additional reporting requirements. The CPA Journal (December): 30-35.
Goodwin, J. P. 1921. Aids to management of stock-brokers' offices. Journal of Accountancy (August): 120-127.
Graaf, J. and G. Johed. 2020. "Reverse brokering" and the consumption of accounting: A broker desk ethnography of an investment case. Accounting, Organizations and Society (85): 101154.
Green, T. C., R. Jame, S. Markow and M. Subasi. 2014. Broker-hosted investor conferences. Journal of Accounting and Economics (August): 142-166.
Grossfield, A. 1970. Brokerage firm solves management problems with advanced computer. Management Accounting (December): 34-36.
Halter, E. S. 1918. Stock brokerage audits. Journal of Accountancy (November): 349-354.
Hargadon, A. and R. I. Sutton. 1997. Technology brokering and innovation in a product development firm. Administrative Science Quarterly 42(4): 716-749.
Harvard Business Review. 2018. How "multicultural brokers' can help teams perform. Harvard Business Review (May/June): 28.
Horn, J. 2013. The brave new world of cost basis reporting. New reporting requirements for securities brokers add complexity for return preparers and taxpayers. Journal of Accountancy (September): 64-67.
Irvine, P. J. 2004. Analysts' forecasts and brokerage-firm trading. The Accounting Review (January): 125-149.
Katz, D. M. 2010. Is your broker mediocre? CFO (March): 31-33 .
Kesner, I. F., D. L. Shapiro and A. Sharma. 1994. Brokering mergers: An agency theory perspective on the role of representatives. The Academy of Management Journal 37(3): 703-721.
Kirk, D. 2018. Mortgage broker is not a real estate professional. Journal of Accountancy (January): 56.
Kleinbaum, A. M. 2012. Organizational misfits and the origins of brokerage in intrafirm networks. Administrative Science Quarterly 57(3): 407-452.
Lehmer, T., B. Lourie and D. Shanthikumar. 2022. Brokerage trading volume and analysts' earnings forecasts: A conflict of interest? Review of Accounting Studies 27(2): 441-476.
Lingo, E. L. and S. O'Mahony. 2010. Nexus work: Brokerage on creative projects. Administrative Science Quarterly 55(1): 47-81.
Mazzola, D. G. 2013. A universal fiduciary standard. The CPA Journal (September): 10-13. (Discussion of broker-dealers and registered investment advisors).
McIntosh, G. 1922. Stockbrokers' accounts. Journal of Accountancy (August): 81-90.
Musacchio, A. and E. Werker. 2016. Mapping frontier economies: Where to play and how to win. Harvard Business Review (December): 40-48. (Discussion of a frontier matrix with four types of firms: Workhorses (small companies that sell to domestic customers and compete with each other using normal strategies), Cluster builders (Companies that compete with each other in export businesses), Powerbrokers (Companies that serve the domestic market, but in industries with political influence), and Rentiers (Export oriented companies that have contracts with the government).
Richardson, A. P. 1924. American accountancy honored, A splendid memorial (E. W. Sells), The honor well merited, Audit of brokerage houses, Stock exchanges aroused, The next step, The wickedness of Wall Street, Control of listings, Protective insurance suggested, International accountancy, Appointment of receivers, Surplus available for dividends, Schools of commerce and accounts, Sad but true. Journal of Accountancy (November): 363-372.
Rider, C. I. 2009. Constraints on the control benefits of brokerage: A study of placement agents in U.S. venture capital fundraising. Administrative Science Quarterly 54(4): 575-601.
Rosenthal, C. L. and J. Morhart. 2017. An update on the sourcing of financial receipts for broker-dealers. The CPA Journal (November): 62-63.
Rusbarsky, M. and D. B. Vicknair. 1999. Accounting for bonds with accrued interest in conformity with brokers' valuation formulas. Issues in Accounting Education (May): 233-253.
Rushinek, A. and S. Rushinek. 2000. The role of the forensic accountant in calculating damages using the “But-If” analysis in a case of internet day trader and online broker misconduct litigation. Journal of Forensic Accounting (1): 241-250.
Sasovova, Z., A. Mehra, S. P. Borgatti and M. C. Schippers. 2010. Network churn: The effects of self-monitoring personality on brokerage dynamics. Administrative Science Quarterly 55(4): 639-670.
Schnader, A. L., J. C. Bedard and N. H. Cannon. 2019. Auditor reporting and regulatory sanctions in the broker dealer industry: From self regulation to PCAOB oversight. Contemporary Accounting Research 36(4): 2554-2587.
Schreiber, S. P. 2015. Tax matters: Final regulations amend broker basis reporting requirements. Journal of Accountancy (June): 74.
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Theeke, M., F. Polidoro, Jr. and J. W. Fredrickson. 2018. Path-dependent routines in the evaluation of novelty: The effects of innovators' new knowledge use on brokerage firms' coverage. Administrative Science Quarterly 63(4): 910-942.
Wang, D. 2015. Activating cross-border brokerage: Interoganizational knowledge transfer through skilled return migration. Administrative Science Quarterly 60(1): 133-176.
Xiao, Z. and A. S. Tsui. 2007. When brokers may not work: The cultural contingency of social capital in Chinese high-tech firms. Administrative Science Quarterly 52(1): 1-31.