Employee Benefits Bibliography A-K

A-K  |  L-Z

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

Employee Benefits Main Page | Human Resource Accounting Main Page

AACSB International. 2013. 2012-2013 Salary Survey Reports: Executive Summary. AACSB. (Note).

Aboody, D. 1996. Market valuation of employee stock options. Journal of Accounting and Economics (August-December): 357-391.

Aboody, D. 2006. Discussion of “Which approach to accounting for employee stock options best reflects market pricing?” Review of Accounting Studies 11(2-3): 247-251.

Aboody, D., J. Hughes, J. Liu and W. Su. 2008. Are executive stock option exercises driven by private information? Review of Accounting Studies 13(4): 551-570.

Aboody, D., N. B. Johnson and R. Kasznik. 2010. Employee stock options and future firm performance: Evidence from option repricings. Journal of Accounting and Economics (May): 74-92.

Abramson, S. 1994. Choosing a qualified retirement plan. Management Accounting (November): 34-37.

Abramson. S. 1997. 401(K) simpleification. Management Accounting (August): 52-54, 56-57.

Ackerman, D. E. 1945. Wage incentives - A management tool. N.A.C.A. Bulletin (May 1): 807-816.

Adams, T. and C. A. Lafond. 2020. The SECURE Act's changes. Journal of Accountancy (July): 48-50. (SECURE - Setting Every Community Up for Retirement Enhancement. The act is intended to encourage individuals to save for retirement while relaxing employer administrative obligations).

Addy, N. and T. Yoder. 2011. The decision to adopt a Clawback provision. The CPA Journal (January): 58-63.

Adler, R. L. 1982. Creative cost control in unemployment tax management. Management Accounting (March): 47-55.

AICPA. 2005. SAS No. 70 Reports and Employee Benefit Plans. AICPA.

AICPA. 2007. Accounting Trends & Techniques - Employee Benefit Plans. AICPA.

AICPA. 2008. Health & Welfare Benefit Plans. AICPA.

AICPA. 2009. Employee Benefit Plans Audit Accounting Guide. AICPA.

AICPA. 2009. Employee Benefit Plans Industry Developments Audit Risk Alert. AICPA.

Ain, A. 2017. The CEO of Kronos on launching an unlimited vacation policy. Harvard Business Review (November/December): 37-42.

Akresh, M., B. S. Bald, H. Dankner, L. E. Launer, T. A. McKenna and R. J. Poccia. 1991. Retiree health benefits. Management Accounting (April): 36-38.

Allen, E. Jr., J. Melone, J. Rosenbloom and D. Mahoney. 2007. Retirement Plans: 401(k)s, IRAs and Other Deferred Compensation Approaches, 10th Edition. McGraw-Hill/Irwin.

Allen, L. H. 1914. Payroll distribution on construction work. Journal of Accountancy (July): 38-46.

Altieri, M. P. and R. A. Naegele. 2006. Protect retirement assets. Journal of Accountancy (January): 36-39.

Altum, O. R. 1951. A group incentive plan for the office. N.A.C.A. Bulletin (May): 1033-1039.

Alutto, J. A. and F. Acito. 1974. Decisional participation and sources of job satisfaction: A study of manufacturing personnel. The Academy of Management Journal 17(1): 160-167.

Alvis, C., D. Meeting and M. Cornick. 2009. Retirement planning. The CPA Journal (March): 62-65.

Amabile, T. M. 1998. How to kill creativity: Keep doing what you're doing. Or, if you want to spark innovation, rethink how you motivate, reward, and assign work to people. Harvard Business Review (September-October): 77- 87. (Summary).

Amato, N. 2017. The business reasons to take a vacation. Journal of Accountancy (June): 20-24.

American Payroll Association. 2005. Federal Payroll Tax Laws and Regulations. American Payroll Association.

Amidon, B. 2018. Giving employees skin in the game. Journal of Accountancy (May): 20-23.

Amir, E. 1993. The market valuation of accounting information: The case of postretirement benefits other than pensions. The Accounting Review (October): 703-724.

Amir, E. 1996. The effect of accounting aggregation on the value-relevance of financial disclosures: The case of SFAS No. 106. The Accounting Review (October): 573-590.

Amir, E. and A. Ziv. 1997. Recognition, disclosure, or delay: Timing the adoption of SFAS No. 106. Journal of Accounting Research (Spring): 61-81.

Amir, E. and J. Livnat. 1996. Multiperiod analysis of adoption motives: The case of SFAS No. 106. The Accounting Review (October): 539-553.

Amir, E. and S. Benartzi. 1998. The expected rate of return on pension funds and asset allocation as predictors of portfolio performance. The Accounting Review (July): 335-352.

Amir, E., Y. Guan and D. Oswald. 2010. The effect of pension accounting on corporate pension asset allocation. Review of Accounting Studies 15(2): 345-366.

Anantharaman, D. 2017. The role of specialists in financial reporting: Evidence from pension accounting. Review of Accounting Studies 22(3): 1261-1306.

Anderson, R. D. 1950. Alternatives in pension planning. N.A.C.A. Bulletin (October): 136-157.

Apostolou, B. and N. G. Apostolou. 2009. Recent developments in pension accounting. The CPA Journal (November): 46-50.

Apostolou, B., N. G. Apostolou and J. W. Dorminey. 2013. Bridging the government pension reporting gap. The CPA Journal (August): 28-35.

Apostolou, B., N. G. Apostolou and R. C. Brooks. 2011. The GA(A)P in underfunded State Pension Liabilities: GASB seeks better reporting. The CPA Journal (May): 16-21.

Apple, C. B. 1941. Some features of the constant-wage plan. N.A.C.A. Bulletin (August 15): 1501-1507. (Volume 22, issue 24).

Aquila, A. J. and C. L. Rice. 2007. Compensation as a Strategic Asset. AICPA.

Armor, R. H. 1952. Accounting treatment of vacation wages. N.A.C.A. Bulletin (April): 932-939.

Armstrong, C. and T. Blackburne. 2012. Discussion of Do voting rights matter? Evidence from the adoption of equity-based compensation plans. Contemporary Accounting Research 29(4): 1237-1248.

Armstrong, F. III. 2008. The new 401(k) landscape: How plan sponsors can adapt. The CPA Journal (September): 6-9.

Arnold, B., H. Bateman, A. Ferguson and A. Raftery. 2017. Partner-scale economies, service bundling, and auditor independence in the Australian self-managed superannuation (pension) fund industry. Auditing: A Journal of Practice & Theory 36(2): 161-180.

Arnold, P. J. and L. S. Oakes. 1998. Accounting as discursive construction: The relationship between statement of financial accounting standards no. 106 and the dismantling of retiree health benefits. Accounting, Organizations and Society 23(2): 129-153.

Arnold, R. 1993. Controlling unemployment insurance costs. Management Accounting (December): 21-23.

Arthur, J. B. and C. L. Huntley. 2005. Ramping up the organizational learning curve: Assessing the impact of deliberate learning on organizational performance under gainsharing. The Academy of Management Journal 48(6): 1159-1170.

Arya, A. and B. Mittendorf. 2005. Offering stock options to gauge managerial talent. Journal of Accounting and Economics (December): 189-210.

Asher, L. I. 1952. The payroll method-manual, machine or mixed? N.A.C.A. Bulletin (March): 864-869.

Aurichio, K. 1991. Corporate travel today - The route to savings. Management Accounting (May): 36-38.

Baculik, E. K. 2010. How IFRS convergence will affect accounting for defined benefit plans. The CPA Journal (September): 22-23.

Bailey, C., N. Fessler and B. Laird. 2019. Performance-based pay, performance monitoring, and dishonest behavior: The plot thickens. Advances in Management Accounting (31): 91-112.

Bailey, C. D. and N. J. Fessler. 2011. The moderating effects of task complexity and task attractiveness on the impact of monetary incentives in repeated tasks. Journal of Management Accounting Research (23): 189-210.

Bailey, W. J., G. Hecht and K. L. Towry. 2011. Dividing the pie: The influence of managerial discretion extent on bonus pool allocation. Contemporary Accounting Research 28(5): 1562-1584.

Baiman, S. and B. L. Lewis. 1989. An experiment testing the behavioral equivalence of strategically equivalent employment contracts. Journal of Accounting Research (Spring): 1-20.

Baker, R. E. 1964. The pension cost problem. The Accounting Review (January): 52-61.

Balachandran, S. V., P. Joos and J. Weber. 2012. Do voting rights matter? Evidence from the adoption of equity-based compensation plans. Contemporary Accounting Research 29(4): 1204-1236.

Balsam, S. 1994. Extending the method of accounting for stock appreciation rights to employee stock options. Accounting Horizons (December): 52-60.

Balsam, S., A. J. Irani and Q. J. Yin. 2012. Impact of job complexity and performance on CFO compensation. Accounting Horizons (September): 395-416.

Banham, R. 2013. The great pension derisking: Stung by funding shortfalls time and again, companies are using a variety of tactics to lighten their pension burdens for good. CFO (April): 40-46.

Banker, R. D., D. Bu and M. N. Mehta. 2016. Pay gap and performance in China. Abacus 52(3): 501-531.

Banker, R. D., D. Byzalov and L. Chen. 2013. Employment protection legislation, adjustment costs and cross-country differences in cost behavior. Journal of Accounting and Economics (February): 111-127.

Banker, R. D., S. Lee, G. Potter and D. Srinivasan. 1996. Contextual analysis of performance impacts of outcome-based incentive compensation. The Academy of Management Journal 39(4): 920-948.

Banker, R. D., S. M. Datar and M. J. Mazur. 1990. Testing the optimality of a performance evaluation measure for a gainsharing contract. Contemporary Accounting Research 6(2): 809-824.

Bannon, S., K. Ford and L. Meltzer. 2014. Financial literacy programs in the workplace. The CPA Journal (September): 67-71.

Barenbaum, L, B. O'Rourke and W. Schubert. 2017. The impact of share-based compensation. Strategic Finance (December): 42-47.

Baril, C., L. Betancourt and J. Briggs. 2007. Valuing employee stock options under SFAS 123R using the Black-Scholes-Merton and lattice model approaches. Journal of Accounting Education 25(1-2): 88-101.

Barlas, S. 2015. Pay vs. performance and Redefining pension advice. Strategic Finance (October): 11.

Barlas, S. 2015. Updating regulation S-X, and PBGS rule riles pension sponsors. Strategic Finance (December): 11.

Barlas, S. 2017. FASB/ SEC split on FASB definition of "materiality." Strategic Finance (November): 11.

Barlas, S. 2017. On the hill: "Pass-throughs" tax reform. Strategic Finance (December): 9.

Barlas, S. 2017. SBA opposes proposed CFPB rule. Strategic Finance (December): 12.

Barlas, S. 2017. SEC approves PCAOB standard. Strategic Finance (November): 14.

Barnes, G. and J. J. Jurinski. 1989. Strategic management of employee health care costs. Management Accounting (September): 44-48.

Baron, J. N. and K. S. Cook. 1992. Process and outcome: Perspectives on the distribution of rewards in organizations. Administrative Science Quarterly 37(2): 191-197.

Baron, J. N. and W. T. Bielby. 1986. The proliferation of job titles in organizations. Administrative Science Quarterly 31(4): 561-586.

Baron, J. N., A. Davis-Blake and W. T. Bielby. 1986. The structure of opportunity: How promotion ladders vary within and among organizations. Administrative Science Quarterly 31(2): 248-273.

Baron, J. N., A. Davis-Blake and W. T. Bielby. 1988. Errata: The structure of opportunity: How promotion ladders vary within and among organizations. Administrative Science Quarterly 33(1): 131.

Barranger, J. J. 1947. A standard hour wage incentive plan. N.A.C.A. Bulletin (December 1): 391-398.

Barth, M. E. 1991. Relative measurement errors among alternative pension asset and liability measures. The Accounting Review (July): 433-463.

Barth, M. E., L. D. Hodder and S. R. Stubben. 2013. Financial reporting for employee stock options: Liabilities or equity? Review of Accounting Studies 18(3): 642-682.

Barth, M. E., W. H. Beaver and W. R. Landsman. 1992. The market valuation implications of net periodic pension cost components. Journal of Accounting and Economics (March): 27-62.

Bass, A. W. 1930. Executive and key men bonuses. N.A.C.A. Bulletin (September 15): 89-97.

Bass, A. W. 1933. Financial incentives for clerical service. N.A.C.A. Bulletin (April 1): 1115-1127.

Bauman, M. P. and K. W. Shaw. 2014. An analysis of critical accounting estimate disclosures of pension assumptions. Accounting Horizons (December): 819-845.

Baxendale, S. J. and R. E. Coppage. 2014. In-plan Roth rollovers under the ATRA. The CPA Journal (April): 62-63.

Bazzle, K. L. 1989. Funding postemployment health care benefits. Management Accounting (April): 27-29.

Beams, J. D. 2004. Stock options: This time it's going to be different. Strategic Finance (November): 50-51.

Beaudry, D. P. Jr. 1949. An economical payroll system featuring centralized processing of employee deductions by machine methods. N.A.C.A. Bulletin (September): 43-58.

Bebee, R. F. 1976. A look at employee retirement benefits. Management Accounting (March): 13-14, 16.

Becker, B. E. and M. A. Huselid. 1992. The incentive effects of tournament compensation systems. Administrative Science Quarterly 37(2): 336-350.

Becker, C. J. 1949. The employee rating side of wage administration. N.A.C.A. Bulletin (February 1): 683-688.

Beeson, J. 2009. Why you didn't get that promotion. Harvard Business Review (June): 101-105.

Begley, J., S. Chamberlain, S. Yang and J. L. Zhang. 2015. CEO incentives and the health of defined benefit pension plans. Review of Accounting Studies 20(3): 1013-1058.

Bendel, C. W. 1946. A simple formula for the accrual of the vacation pay. N.A.C.A. Bulletin (May 15): 916-922.

Bennett, A. L. 1949. An effective group incentive plan for smaller companies. N.A.C.A. Bulletin (April 15): 943-951.

Bens, D. A., V. Nagar and M. H. F. Wong. 2002. Real investment implications of employee stock option exercises. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 359-393.

Bens, D. A., V. Nagar, D. J. Skinner and M. H. F. Wong. 2003. Employee stock options, EPS dilution, and stock repurchases. Journal of Accounting and Economics (December): 51-90.

Bentler, D. A. 1989. Controlling unemployment costs. Management Accounting (November): 43-45.

Beresford, D. R. 1996. What did we learn from the stock compensation project? Accounting Horizons (June): 125-130.

Beretvas, A. 1955. Management contracts, expense sharing agreements, and tax planning. The Accounting Review (July): 519-521.

Bergstein, W. M. and W. Williams. 2013. The benefits of employee stock ownership plans: A primer for CPAs. The CPA Journal (April): 54-57.

Berk, R. F. 1991. Uncompensated overtime. Management Accounting (August): 31-35. (Two methods of accounting for uncompensated overtime: 40 hour accounting and full-time accounting).

Berry, L. L., A. M. Mirabito and W. B. Baun. 2010. What's the hard return on employee wellness programs? Harvard Business Review (December): 104-112.

Berry, L. L., G. Adcock and A. M. Mirabito. 2012. Do-it-yourself employee health care. MIT Sloan Management Review (Winter): 15-16.

Bettis, J. C., J. Bizjak, J. L. Coles and S. Kalpathy. 2018. Performance-vesting provisions in executive compensation. Journal of Accounting and Economics (August): 194-221.

Beyersdorfer, D., V. Dessain, Z. Ton, N. Hollanders and M. Barberán. 2012. Bonuses in bad times. Harvard Business Review (July/August): 153-157.

Bigge, J. J. 1947. An incentive plan for supervisory personnel. N.A.C.A. Bulletin (July 1): 1325-1329.

Bigge, J. J. 1948. A look at profit sharing - Purposes and methods. N.A.C.A. Bulletin (September 15): 51-58.

Billings, B. K., J. R. Moon Jr., R. M. Morton and D. M. Wallace. 2020. Can employee stock options contribute to less risk-taking? Contemporary Accounting Research 37(3): 1658-1686.

Bird, B. M. and M. Sakai. 2008. Military retirement benefits. The CPA Journal (August): 52-55.

Birk, M. H. 1950. A company-trusteed profit-sharing retirement plan with annual distribution of fund income. N.A.C.A. Bulletin (February): 733-740.

Blacconiere, W. G., M. F. Johnson and M. F. Lewis. 2008. The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options. Journal of Accounting and Economics (September): 101-111.

Blankley, A. I. and E. P. Swanson. 1995. A longitudinal study of SFAS 87 pension rate assumptions. Accounting Horizons (December): 1-21.

Blankley, A. I., J. Comprix and K. P. Hong. 2013. Earnings management and the allocation of net periodic pension costs to interim periods. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 27-35.

Blasi, R. W. 1985. Understanding the new fringe benefit law. Management Accounting (June): 43-47, 59.

Blinder, A. 1990. Paying for Productivity. Washington, D.C.: Brookings Institution.

Blinder, A. 1990. Paying for Productivity: A Look at the Evidence. Washington, D.C.: Brookings Institution.

Block, J. L. 1934. Retirement plans in industry. N.A.C.A. Bulletin (June 15): 1187-1203.

Bloom, M. 1999. The performance effects of pay dispersion on individuals and organizations. The Academy of Management Journal 42(1): 25-40.

Bloom, M. and G. T. Milkovich. 1998. Relationships among risk, incentive pay, and organizational performance. The Academy of Management Journal 41(3): 283-297.

Bloom, R. and W. J. Cenker. 1999. Accounting for other postretirement benefits and pension costs at Ohio Edison. Journal of Accounting Education 17(1): 99-121.

Bodie, Z., R. S. Kaplan and R. C. Merton. 2003. For the last time: Stock options are an expense. Harvard Business Review (March): 62-71.

Bollom, W. J. 1984. The employee report: It's needed now. Management Accounting (August): 50-55. (An annual report directed to employees provided by European and Australian companies).

Bomeli, E. C. 1962. Stock option plans - Full disclosure. The Accounting Review (October): 741-745.

Boster, C., M. Majerczyk and Y. Tian. 2018. The effect of individual and pooled profit sharing plans on honesty in managerial reporting. Contemporary Accounting Research 35(2): 696-715.

Botosan, C. A. and M. A. Plumlee. 2001. Stock option expense: The sword of Damocles revealed. Accounting Horizons (December): 311-327.

Boudreaux, K. J. and S. A. Zeff. 1976. A note on the measure of compensation implicit in employee stock options. Journal of Accounting Research (Spring): 158-162.

Bougen, P. D., S. G. Ogden and Q. Outram. The appearance and disappearance of accounting: Wage determination in the U.K. coal industry. Accounting, Organizations and Society 15(3): 149-170.

Bova, F., Y. Dou and O. Hope. 2015. Employee ownership and firm disclosure. Contemporary Accounting Research 32(2): 639-673.

Boyett, J. H., and H. P. Conn. 1991. Workplace 2000: The Revolution Reshaping American Business. New York: Penguin Books USA Inc.

Brack, G. E. 1975. Allocating personnel department costs. Management Accounting (May): 48-50.

Breus, A. 2008. Life insurance: What's it worth? (And who says?). Journal of Accountancy (January): 32-36.

Breus, A. 2008. Virtues and evils of life settlement. Journal of Accountancy (June): 40-44.

Brigham, D. S. 1950. Manual summary record for pension contributions. N.A.C.A. Bulletin (October): 170-175.

Brink, W., X Kuang and M. Majerczyk. 2021. The effects of minimum-wage increases on wage offers, wage premiums and employee effort under incomplete contracts. Accounting, Organizations and Society (89): 101195.

Brown, C. F. 1927. Labor classification and payroll analysis. N.A.C.A. Bulletin (May 1): 789-802.

Brown, J. L., S. Farrington and G. B. Sprinkle. 2016. Biased self-assessments, feedback, and employees' compensation plan choices. Accounting, Organizations and Society (54): 45-59.

Brown, K. E. and J. Lim. 2012. The effect of internal control deficiencies on the usefulness of earnings in executive compensation. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 75-87.

Brown, S. C. R. and O. S. Powers. 1991. COBRA: A snake in the employee benefits garden. Management Accounting (April): 27-30.

Brownlee, E. R. II. 1986. Capitalizing on excess pension assets. Management Accounting (January): 43-47.

Brozovsky, J. and A. J. Cataldo II. 1994. Should you invest in an IRA or deferred compensation plan? Management Accounting (December): 48-51.

Bruce, R. 1942. Design and installation of payroll savings plans for the purchase of war bonds; Introduction. N.A.C.A. Bulletin (October 15): 169-192.

Brüggen, A. 2011. Ability, career concerns, and financial incentives in a multi-task setting. Journal of Management Accounting Research (23): 211-229.

Bryniarski, B. 2016. Time to prepare for overtime changes. Journal of Accountancy (September): 87, 89, 91, 93, 95.

Buckman, C. 2013. Employee plan 'fix-it' programs and how to use them. The CPA Journal (November): 52-54.

Bukovinsky, D. 2013. Are pay-for-performance systems missing the mark? The CPA Journal (October): 60-63.

Buky Folami, L., M. E. Mason and S. Perreault. 2013. Evaluating the competence of a financial expert witness. The CPA Journal (November): 55-57.

Burgess, M. J. 2018. Aiding employees after a disaster via Sec. 139. Journal of Accountancy (March): 64-65.

Burianek, F. G. 1979. An actuary's views on pension plan accounting and reporting. Management Accounting (January): 46-49.

Burilovich, L. and H. Bunsis. 2014. Retirement plans for small business owners. The CPA Journal (January): 60-64. (A comparison of the Simplified Employee Pension (SEP) Plan and the Savings Incentive Match Plan for employees (Simple)).

Burk, F. D. 1943. A manual payroll system for presentday needs. N.A.C.A. Bulletin (January 15): 591-597.

Burk, S. L. H. 1942. Salary and wage administration. N.A.C.A. Bulletin (June 15): 1347-1354.

Burke, M. M. 2015. Benefits of an employee stock ownership plan in succession planning: An ESOP can be used to finance an owner's exit from a business and has the added advantage of tax deferral on the gain from the sale of the business. Journal of Accountancy (October): 65-68.

Burney, L. L. and S. K. Widener. 2013. Behavioral work outcomes of a strategic performance measurement system-based incentive plan. Behavioral Research In Accounting 25(2): 115-143.

Burnham, W. C. 1949. A simplified income statement for employee use. N.A.C.A. Bulletin (July 15): 1325-1335.

Bushman, R. 2021. Cash-based bonus plans as a strategic communication, coordination and commitment mechanism. Journal of Accounting and Economics (November-December): 101447.

Butler, S. A. and M. W. Maher. 1986. Management Incentive Compensation Plans. Montvale, N. J.: National Association of Accountants.

Buxbaum, W. E. 1983. Accounting for pensions. Management Accounting (October): 24-25, 28-29.

Bryniarski, B. 2016. Time to prepare for overtime changes. Journal of Accountancy (September): 87, 89, 91, 93, 95.

Cadman, B., S. Klasa and S. Matsunaga. 2010. Determinants of CEO pay: A comparison of ExecuComp and non-ExecuComp firms. The Accounting Review (September): 1511-1543.

Cadsby, C. B., F. Song and F. Tapon. 2007. Sorting and incentive effects of pay for performance: An experimental investigation. The Academy of Management Journal 50(2): 387-405.

Caldari, C. and D. Kuperstein. 2018. Paid family leave expands in New York: Common questions about the new law. The CPA Journal (May): 15-16.

Call, D. V. 1969. Some salient factors often overlooked in stock options. The Accounting Review (October): 711-719.

Calvert, G. N. 1963. Results of inattention to pension plans. N.A.A. Bulletin (February): 46.

Camman, E. A. 1932. Are industrial wages deflated in proportion to general drop in values? N.A.C.A. Bulletin (February 1): 729-744.

Campbell, A. D. and D. S. Mitchell. 2015. Tax treatment of employer-provided meals and lodging: By following the guidelines, employees can exclude these perks from their taxable compensation. Journal of Accountancy (July): 48-54.

Campbell, D., J. Case and B. Fotsch. 2018. More than a paycheck: How to create good blue-collar jobs in the knowledge economy. Harvard Business Review (January/February): 118-124.

Campbell, J. L., D. S. Dhaliwal and W. C. Schwartz Jr. 2010. Equity valuation effects of the Pension Protection Act of 2006. Contemporary Accounting Research 27(2): 469-536.

Campfield, F. 1944. Wage and salary stabilization. N.A.C.A. Bulletin (January 15): 495-508.

Cann, N. D. 1945. Administration of the Internal Revenue code relating to pension, profit-sharing, and stock-bonus plans. N.A.C.A. Bulletin (July 15): 1027-1040.

Carlozo, L. 2016. 5 ways to address the federal government's new overtime rules. Journal of Accountancy (September): 97.

Carter, M. E. and L. J. Lynch. 2003. The consequences of the FASB's 1998 proposal on accounting for stock option repricing. Journal of Accounting and Economics (April): 51-72.

Carter, M. E. and L. J. Lynch. 2004. The effect of stock option repricing on employee turnover. Journal of Accounting and Economics (February): 91-112.

Carter, M. E., L. J. Lynch and S. L. C. Zechman. 2009. Changes in bonus contracts in the post-Sarbanes-Oxley era. Review of Accounting Studies 14(4): 480-506.

Casas-Arce, P., R. J. Indjejikian and M. Matejka. 2020. Bonus plan choices during an economic downturn. Journal of Management Accounting Research 32(2): 85-105.

Case, E. P. 1933. Salary reduction and readjustment: An emergency plan. N.A.C.A. Bulletin (April 1): 1147-1155.

Caskey, J. and N. B.  Ozel. 2017. Earnings expectations and employee safety. Journal of Accounting and Economics (February): 121-141.

Cassidy, J. 2016. Foreign pension plan considerations for U.S. Taxpayers. The CPA Journal (December): 42-43.

Caylor, M. L. and T. J. Lopez. 2013. Cost behavior and executive bonus compensation. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 232-242.

Chane, G. W. 1946. Current and future trends of wage incentives and wage payments. N.A.C.A. Bulletin (October 15): 271-279.

Chang, C. J., C. S. Ou and A. Wu. 2004. Compensation strategy and organizational performance: Evidence from the banking industry in an emerging economy. Advances in Management Accounting (12): 137-150.

Chang, O. H. 1989. Fitness programs: Hefty expense or wise investment? Management Accounting (January): 45-47, 50.

Charles, S. and K. Krumwiede. 2021. IMA's Global salary survey. Strategic Finance (March): 28-37.

Chase, B. W. 2013. The new pension reporting standard: What it means for governments. The CPA Journal (May): 9-11.

Chassen, A. 1989. Section 89: Complex and costly. Management Accounting (June): 33-35, 38. (Refers to IRS code section 89 related to benefit plans).

Chen, C. C. 1995. New trends in rewards allocation preferences: A Sino-U.S. comparison. The Academy of Management Journal 38(2): 408-428.

Chen, C. X., H. L. Pesch and L. Wang. 2020. Employee pay in social cause organizations. Strategic Finance (August): 21-22.

Cheng, M. M., T. Dinh, W. Schultze and M. Assel. 2019. The effect of bonus deferral on managers' investment decisions. Behavioral Research In Accounting 31(2): 31-49.

Choi, B., D. W. Collins and W. B. Johnson. 1997. Valuation implications of reliability differences: The case of nonpension postretirement obligations. The Accounting Review (July): 351-383.

Choi, J. 2014. Can offering a signing bonus motivate effort? Experimental evidence of the moderating effects of labor market competition. The Accounting Review (March): 545-570.

Choi, J. H., B. Gipper and S. Malik. 2023. Financial reporting quality and wage differentials: Evidence from worker-level data. Journal of Accounting Research (September): 1109-1158.

Choudhary, P. 2011. Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options. Journal of Accounting and Economics (February): 77-94.

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