Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Financial Reporting Main Page
Amlie, T. T. 2011. Measurement of incentive stock option expense: Is the issue settled? The CPA Journal (July): 28-31.
Anderson, C. A. 1959. Formula to write off financing expense. N.A.A. Bulletin (September): 40.
Anderson, R. W. 1961. Handling salesmen's expense drafts - Weekly or bimonthly? N.A.A. Bulletin (July): 36.
Anderson, S. 1998. JAVA unplugs time and expense reporting. Management Accounting (October): 52-53.
Anderson, S. 2002. T and E goes wireless. Strategic Finance (October): 24-27. (Expense reporting with PDAs).
Aquilio, M. 2018. Corporation's self-leasing rental expense deduction denied. Journal of Accountancy (May): 68-69.
Arnold, H. C. 1951. Simplifying the detail side of expense control. N.A.C.A. Bulletin (December): 463-468.
Avish, S. 1997. T and E expense: To outsource or not? Management Accounting (September): 44-48.
Aboody, D., M. E. Barth and R. Kasznik. 2004. Firms' voluntary recognition of stock-based compensation expense. Journal of Accounting Research (May): 123-150.
Aboody, D., M. E. Barth and R. Kasznik. 2004. SFAS no. 123 stock-based compensation expense and equity market values. The Accounting Review (April): 251-275.
Aboody, D., M. E. Barth and R. Kasznik. 2006. Do firms understate stock option-based compensation expense disclosed under SFAS 123? Review of Accounting Studies 11(4): 429-461.
Bai, G. 2016. Applying variance analysis to understand California hospitals' expense recovery status by patient groups. Accounting Horizons (June): 211-223.
Baik, B., K. Kim, R. Morton and Y. Roh. 2016. Analysts' pre-tax income forecasts and the tax expense anomaly. Review of Accounting Studies 21(2): 559-595.
Balsam, S., H. A. Mozes, and H. A. Newman. 2003. Managing pro forma stock option expense under SFAS No. 123. Accounting Horizons (March): 31-45.
Barth, E. E. 1967. A standard cost application for scrap expense. Management Accounting (February): 7-10.
Bates, H. L. and B. E. Waldrup. 2010. A reexamination of the deductibility of graduate business educational expenses. The CPA Journal (September): 34-37.
Battista, G. L. 1965. The selling and administrative expenses dilemma. Management Accounting (November): 3-8.
Bauer, K. J. 1956. Expense center accounting for retail stores. N.A.C.A. Bulletin March): 874-879.
Beardsley, R. 1960. Company administrated salesmen expense drafts. N.A.A. Bulletin (October): 15-22.
Behrmann, R. D. 1961. Manufacturing expenses - A burden or not? N.A.A. Bulletin (May): 79-84.
Bennett, G. E., R. G. H. Smails and H. T. Scovill. 1926. Some observations on the application of manufacturing expense of production. The Accounting Review (March): 1-8.
Bentley, H. C. 1913. A problem in the distribution of expense burden. Journal of Accountancy (July): 25-50.
Bentley, H. C. 1913. A problem in the distribution of expense burden. Journal of Accountancy (September): 175-209.
Beretvas, A. 1955. Management contracts, expense sharing agreements, and tax planning. The Accounting Review (July): 519-521.
Berger, P. G. 2003. Discussion of “Differential market reactions to revenue and expense surprises”. Review of Accounting Studies 8(2-3): 213-220.
Bettinghaus, B., M. Debruine and P. R. Sopariwala. 2012. Idle capacity costs: It isn't just the expense. Management Accounting Quarterly (Winter): 1-7.
Bierman, H. Jr. 1961. Depreciable assets - Timing of expense recognition. The Accounting Review (October): 613-618.
Bierman, H. Jr. 1963. A problem in expense recognition. The Accounting Review (January): 61-63.
Bisgay, L. 1980. Report on fixed and variable expense research. Management Accounting (June): 43 and 56.
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.
Blaufus, K., F. Hechtner and A. Mohlmann. 2017. The effect of tax preparation expenses for employees: Evidence from Germany. Contemporary Accounting Research 34(1): 525-554.
Blegen, T. W. 1955. Allocating administrative expenses. N.A.C.A. Bulletin (December): 535-539.
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.
Bonner, P. 2015. Tax practice corner: Intent to rent. A profit motive must be well-substantiated to take ordinary losses and expense deductions on real estate converted from personal use. Journal of Accountancy (August): 70-71.
Botosan, C. A. and M. A. Plumlee. 2001. Stock option expense: The sword of Damocles revealed. Accounting Horizons (December): 311-327.
Bowen, C. E. Jr. 1964. Expense control must focus on responsibility. N.A.A. Bulletin (November): 46-48.
Bowne, N. J. and B. B. Titus. 1951. How much do indirect expenses vary? N.A.C.A. Bulletin (October): 170-180.
Bradshaw, T. F. 1947. Control of major maintenance expense. N.A.C.A. Bulletin (February 15): 747-756.
Brighton, G. D. 1969. Accrued expense tax reform - Not ready in 1954 - Ready in 1969? The Accounting Review (January): 137-144.
Brush, L. F. 1943. Graphic analysis of expense. The Accounting Review (October): 331-338.
Bruttig, D. 1998. What automated expense reporting management can do for you. Management Accounting (February): 38-43.
Burns, J. O. 1978. Professors' foreign travel expenses: Deductible or non-deductible? The Accounting Review (July): 736-745.
Byrum, D. A. J. 1990. The right way to control period expense. Management Accounting (September): 55-59.
Campbell, J. A. 1949. Common sense budgeting for manufacturing expenses. N.A.C.A. Bulletin (July 1): 1255-1265.
Carmichael, V. H. 1951. Device for determining and recording manufacturing expense variances. The Accounting Review (October): 573-574.
Carreau, D. G. 1970. Calendar variance reporting. Management Accounting (January): 29-31. (The calendar variance is defined as "the difference between planned fixed overhead expenses and the planned absorption of these expenses").
Carreau, D. G. 1970. Calendar variance reporting. Management Accounting (January): 29-31. (The calendar variance is defined as "the difference between planned fixed overhead expenses and the planned absorption of these expenses").
Castenholz, W. B. 1931. Selling and administrative expense analysis as a basis for sales control and cost reduction. The Accounting Review (June): 125-130.
Chambers, R. K. 1937. Expense control for automobile fleets. N.A.C.A. Bulletin (May 15): 1007-1027.
Chang, O. H. 1989. Fitness programs: Hefty expense or wise investment? Management Accounting (January): 45-47, 50.
Chen, Q. 2016. Director monitoring of expense misreporting in nonprofit organizations: The effects of expense disclosure transparency, donor evaluation focus and organization performance. Contemporary Accounting Research 33(4): 1601-1624.
Chen, Q. 2016. Director monitoring of expense misreporting in nonprofit organizations: The effects of expense disclosure transparency, donor evaluation focus and organization performance. Contemporary Accounting Research 33(4): 1601-1624.
Cheney, G. 1999. T&E technology: Don't leave home without it. Strategic Finance (August): 70-75. (Controlling travel and entertainment expenses).
Chow, Y. C. 1939. The concept of expense. The Accounting Review (December): 340-349.
Christensen, T. E. 2008. Discussion of “Evidence of differing market responses to beating analysts’ targets through tax expense decreases”. Review of Accounting Studies 13(2-3): 319-326.
Church, A. H. 1908. The Proper Distribution of Expense Burden. New York: The Engineering Magazine Company.
Church, A. H. 1930. Overhead Expense. McGraw-Hill.
Cleveland, G. B. 1961. Building the factory expense budget and its utilization. N.A.A. Bulletin (September): 63-74.
Cole, M. 1949. Practical expense analysis to serve the needs of hospital management. N.A.C.A. Bulletin (December): 477-484.
Comprix, J. and K. A. Muller III. 2006. Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations. Journal of Accounting and Economics (December): 385-416.
Cook, J. K. and A. J. Ocheltree. 2010. Deductibility of expenses associated with renting a second home. The CPA Journal (January): 40-45.
Cost Accounting Standards Board. 1972. Certain definitions and allocation of home office expenses to segments. 37 Federal Register 26684.
Craig, R. and M. Tippett. 1987. Estimating current cost depreciation expense using numerical analysis and the STAPOL technique: A pedagogic exposition. Abacus 23(2): 141-156.
Cramer, J. J. Jr. 1972. Incompatibility of bad debt "expense" with contemporary accounting theory. The Accounting Review (July): 596-598.
Cramer, J. J. Jr. 1973. Bad debt "expense": Not a member of the class of data for measuring operating income: A reply. The Accounting Review (October): 779-784.
Cready, W. M., T. J. Lopez and C. A. Sisneros. 2012. Negative special items and future earnings: Expense transfer or real improvements. The Accounting Review (July): 1165-1195.
Crumbley, D. L. 1970. Child care expense deduction - A decision tree application. The Accounting Review (January): 143-145.
Cull, J. A. 1923. Tax on living expenses. Journal of Accountancy (November): 339-342.
Davidowitz, M. 2015. The deductibility of fees and expenses paid by a non-grantor trust or estate. The CPA Journal (June): 56-59.
Deshmukh, S., K. M. Howe and C. Luft. 2002. Deducting the options expense - "Much ado about nothing". Strategic Finance (October): 40-44.
Dibbern, N., L. Pilipenko, J. Slivensky and W. Chiang. 2013. Deductibility of MBA education expenses. The CPA Journal (September): 56-61.
Donelson, D. C., R. Jenings and J. McInnis. 2011. Changes over time in the revenue-expense relation: Accounting or economics? The Accounting Review (May): 945-974.
Doyle, J. T., R. J. Lundholm and M. T. Soliman. 2003. The predictive value of expenses excluded from pro forma earnings. Review of Accounting Studies 8(2-3): 145-174.
Draughon, W. H. 1919. Insurance expense accounting. Journal of Accountancy (July): 16-24.
Easton, P. 2003. Discussion of “The predictive value of expenses excluded from pro forma earnings”. Review of Accounting Studies 8(2-3): 175-183.
Ertimur, Y., J. Livnat and M. Martikainen. 2003. Differential market reactions to revenue and expense surprises. Review of Accounting Studies 8(2-3): 185-211.
Ewer, S. R., C. Keller and S. K. Olson. 2010. No equivocating: Expense those idle capacity costs. Strategic Finance (June): 54-59.
Finney, H. A. 1920. Students' department: Deceptive averages, Common stock, Sinking fund contributions, Changing from stock with par value to no-par stock, Sales cancellations and re-sales, Inventory reserve, Reserves and surplus, Profits on deferred payment sales, Capitalizing preliminary expense, Short method for computing interest on installment notes, Treasury stock, Indiana examinations, Contingent stock donation, Self-balancing ledger. Journal of Accountancy (December): 456-470.
Fagerberg, D. Jr. 1969. Accounting for vacation expense. Management Accounting (December): 47-48.
Fan, Y. and X. Liu. 2017. Misclassifying core expenses as special items: Cost of goods sold or selling, general, and administrative expenses? Contemporary Accounting Research 34(1): 400-426.
Fay, J. R. and M. L. Roush. 2013. Business expense deduction versus hobby expense deductions. The CPA Journal (September): 26-31.
Fay, J. R. and M. L. Roush. 2013. Business expense deduction versus hobby expense deductions. The CPA Journal (September): 26-31.
Feller, A. and D. Schanz. 2017. The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax expense. Contemporary Accounting Research 34(1): 494-524.
Filbey, E. J. 1931. The deductibility of contributions as business expenses. The Accounting Review (September): 197-205.
Finney, H. A. 1921. Expenses confused with dividends. Journal of Accountancy (November): 387.
Fitch, S. G. H. 1941. Distribution of manufacturing expenses. N.A.C.A. Bulletin (January 1): 485-502.
Flynn, J. L. 1949. Continuing expense estimates and business interruption insurance coverage. N.A.C.A. Bulletin (August 1): 1379-1386.
Ford, A. 1975. Travel expenses for a visiting professor. The Accounting Review (April): 338-344.
Fraser, C. E. 1923. The readjustment of retail and wholesale operating expenses. Harvard Business Review (January): 212-225.
Frazer, G. E. 1912. The pro-rating of distribution expense to sales orders. Journal of Accountancy (January): 25-43.
Gannon, J. J. and D. Parkinson. 1983. Software development costs should be expensed. Management Accounting (November): 37-39.
Gleason, C. A. and L. F. Mills. 2008. Evidence of differing market responses to beating analysts’ targets through tax expense decreases. Review of Accounting Studies 13(2-3): 295-318.
Goliger, J. 1949. Analysis of semi-variable expenses. The Accounting Review (July): 308-310.
Gong, J. J and S. I Wang. 2016. Changes in the value relevance of research and development expenses after IFRS adoption. Advances in Accounting: Incorporating Advances in International Accounting (35): 49-61.
Gynther, R. S. 1963. Improving separation of fixed and variable expenses. N.A.A. Bulletin (June): 29-38. (Using the least squares method and correlation analysis).
Hackett, R. P. 1935. Consistency in prepaid expenses. The Accounting Review (June): 206-209.
Halloran, R. J. 1952. Weekly expense control can be practical. N.A.C.A. Bulletin (February): 705-715.
Halpern, J. 2018. Taxes: When equipment repairs are ordinary and necessary: New regulations provide some help in determining whether equipment repairs and improvements should be capitalized or expensed. Strategic Finance (January): 18, 20.
Hargraves, R. F. 1985. Controlling expenses in a large, changing company. Corporate Accounting (Fall): 59-65.
Harold, G. M. 1953. Advertising expense accounting and control. N.A.C.A. Bulletin (August): 1588-1598.
Harris, P. V. 1966. Tax deductibility of contested taxes and legal expenses. Management Accounting (April): 36-40.
Harvard Business Review. 1923. Summaries of Business Research: Budgetary control of expense in department stores. Harvard Business Review (October): 99-108.
Hasselback, J. R. 1976. An empirical examination of annual report presentation of the corporate income tax expense. The Accounting Review (April): 269-276.
Hasselback, J. R. 1976. Travel expenses for a visiting professor - An addendum. The Accounting Review (January): 181-183.
Haywood, M. E. and M. O'Reilly-Allen. 2013. From sparks to fired: Ethical and internal control violations surrounding business entertainment expenses. IMA Educational Case Journal 6(2): 1-4.
He, W. and Y. Shan. 2016. International evidence on the matching between revenues and expenses. Contemporary Accounting Research 33(3): 1267-1297.
Heamon, J. W. 1973. Deferring mortgage origination expenses. Management Accounting (May): 43-44, 47.
Heckert, J. B. 1947. Budgetary control of manufacturing and commercial expense. N.A.C.A. Bulletin (March 15): 869-880.
Heller, K. H. and J. H. Boyd. 1976. Professors' home office expenses: A recent development. The Accounting Review (April): 376-382.
Holland, C. W. 2005. Breakthrough Business Results With MVT: A Fast, Cost-Free, "Secret Weapon" for Boosting Sales, Cutting Expenses, and Improving Any Business Process. John Wiley & Sons.
Hopwood, W. S. and J. C. McKeown. 1985. The incremental informational content of interim expenses over interim sales. Journal of Accounting Research (Spring): 161-174.
Hord, W. H. 1940. Bond discount and debt expense in terms of consistent accounting. The Accounting Review (June): 211-218.
Hylton, D. P. 1965. On matching revenue with expense. The Accounting Review (October): 824-828.
Jayson, S. 1992. What's new in controlling corporate travel expenses? Management Accounting (August): 29-31.
Jennings, R., P. J. Simko and R. B. Thompson II. 1996. Does LIFO inventory accounting improve the income statement at the expense of the balance sheet? Journal of Accounting Research (Spring): 85-109.
Johnson, C. B., T. C. Ireland and S. Rector. 2011. Impact of deceptive reclassification of administrative expense by nonprofits on perceived levels of efficiency. Journal of Forensic & Investigative Accounting 3(1): 258-305.
Jones, R. L. and H. J. Trentin. 1966. Budgeting general and administrative expenses: A planning and control system. Management Bulletin 74. New York: American Management Association.
Jordan, R. B. 1969. Negotiating overhead expense with confidence. Management Accounting (December): 35-39. (Related to contracts for mass-produced components).
Journal of Accountancy. 2016. Forensic interview feature wins JofA best article award; Standing ovation recognizes contributions in IMTA; Young CPs receive scholarships to cover conference expenses. Journal of Accountancy (August): 89.
Journal of Accountancy. 2016. How to stop expense reimbursement fraud. Journal of Accountancy (November): 24-25.
Journal of Accountancy. 2017. LB&I taxpayers can base4 R&D credit expenses on financial statements. Journal of Accountancy (December): 67.
Journal of Accountancy. 2018. Line items: Preparer due-diligence regs. to be updated for TCJA; Trust and estate administration expenses still deductible under the TCJA. Journal of Accountancy (October): 55.
Journal of Accountancy. 2018. News digest: FASB addresses stranded income effects of tax law; New standard will include revised compilation and review report requirements; AICPA proposes revising independence rules for information system services; ASB issues auditing interpretation on dual reporting; Draft guidance applies ERM principles to ESG risk; To-do list: Key dates; GASB developing revenue and expense recognition model. Journal of Accountancy (May): 9-12.
Keller, I. W. 1946. Administration expense standards. N.A.C.A. Bulletin (July 15): 1079-1094.
Kendall, J. P. 1924. The expense of power and building service. National Association of Cost Accountants Official Publications (February 1): 3-9.
Kirsch, R. J. and S. Sakthivel. 1993. Capitalize or expense? Management Accounting (January): 38-43.
Kleinschmidt, E. A. 1933. Budgetary control of branch office expense. N.A.C.A. Bulletin (March 1): 985-1006.
Knoeppel, F. J. 1916. Industrial accounting VII. Journal of Accountancy (December): 417-432. ("The subject is presented under nineteen groups: A. Composition of wage payroll; B. Composition of salary payroll, C. Sub-division of non-productive or expense payroll; D. Exhibit of labor and burden applied on production, betterments and maintenance; E. Consumption of factory supplies; F. Incidental factory expense; G. Specific utilization of service cost; H. General utilization of service cost; I. Review of departmental accomplishment; J. Significance of productivity; K. Exhibit of total cost applied on production, betterments and maintenance; L. Review of conditions and tendencies; M. Exhibit of resources, liabilities, net investment and earnings; N. Exhibit of applied cost on unfinished work on floors; O. Exhibit of applied cost on partly completed work; P. Review of completed contracts; Q. Status of betterments; R. Variation in material cost; S. Consumption of raw and prepared materials.").
Kocakülâh, M. C., J. Bartlett and M. Albin. 2009. ABC for calculating mortgage loan servicing expenses. Cost Management (July/August): 36-43.
Kreger, P. 1958. Better accounting for fixed expenses in a seasonal business. N.A.A. Bulletin (April): 65-70.
Krishnan, R., M. H. Yetman and R. J. Yetman. 2006. Expense misreporting in nonprofit organizations. The Accounting Review (March): 399-420.
Lawton, W. H. 1908. The new classification of electrical railway expenses. Journal of Accountancy (June): 114-122.
Lee, S. B. Jr. 1972. The 1969 tax reform act and employee moving expenses. Management Accounting (January): 31-32, 38.
Leland, T. W. 1948. Report of Committee on Revision of the Statement of Principles: Revenue, expense, and income. The Accounting Review (January): 16-23.
Lemke, B. C. 1947. The treatment of unamortized discount and expense applicable to bonds refunded before maturity. The Accounting Review (October): 379-384.
Levin, D. and S. Walton. 1916. Packing expense. Journal of Accountancy (September): 233-234.
Levin, M. H. 2015. Deducting educational expenses on the New York State personal income tax return: A case of permissible double-dipping. The CPA Journal (January): 56-57.
Lewis, C. D. 1967. Tax deductibility of educators' travel expenses. The Accounting Review (January): 96-105.
Littan, S. 2023. Disaggregating income statement expenses. Strategic Finance (August): 39-41.
Loester, R. K. 1960. Equitable allocation of home office expense. N.A.A. Bulletin (August): 52.
Long, J. H., L. Mertins and D. L. Searcy. 2013. IRCS: Valuing ethics at the expense of inventory. Issues in Accounting Education (February): 36-50.
Lovata, L. M., B. J. Reed and M. L. Costigan. 2000. Revenue and expense recognition cases developed from the accounting and auditing enforcement releases. Journal of Accounting Education 18(3): 283-300.
Macnaughton, A. 1992. Fringe benefits and employee expenses: Tax planning and neutral tax policy. Contemporary Accounting Research 9(1): 113-137.
Manes, R. P. 1969. The expense of expected idle capacity. Management Accounting (March): 37-41.
Marshall, R. and A. Lennard. 2016. The reporting of income and expense and the choice of measurement bases. Accounting Horizons (December): 499-510.
Martin, D. D. 1977. Professors' home office expenses: A recent development and economic extension. The Accounting Review (April): 492-497.
Martin, J. 2009. Accounting for expenses. The CPA Journal (January): 26-31.
Martin, R. 2014. The rise (and likely fall) of the talent economy. How to rein in the dynamic that enriches executives and financiers - at everyone else's expense. Harvard Business Review (October): 40-47.
Matthews, A. F. Jr. 1949. Controlling manufacturing expenses through applied flexible budgeting. N.A.C.A. Bulletin (December): 455-462.
McCann, D. 2010. Round-trip cost control: As travel-expense management systems become integrated with booking systems, companies can finally see what they're spending, and reduce it. CFO (October): 37-41.
McGrew, H. 1949. A case study in the budgeting of airline revenue, expense, and capital outlay. N.A.C.A. Bulletin (March 15): 833-847.
McMurray, A. R. 1959. Plant re-location expenses - Identification and control. N.A.A. Bulletin (March): 51-60.
McNeal, A. 2016. What's your fraud IQ? Travel and entertainment expense reimbursements. Journal of Accountancy (March): 60-64.
Messina, F. 2014. Handling contingent attorney fee expenses. The CPA Journal (August): 34-35.
Miller, H. C. 1949. Expense and accounting concepts and standards. The Accounting Review (April): 146-148.
Miller, T., L. Miller and J. Tolin. 2016. Provision for income tax expense ASC 740: A teaching note. Journal of Accounting Education (35): 102-126.
Miner, R. B. 1953. What do expense surveys signify? N.A.C.A. Bulletin (October): 186-199.
Moffitt, D. S. 1951. Is own product research a current fixed expense? N.A.C.A. Bulletin (June): 1251-1254.
Mohr, R. M. and S. C. Dilley. 1984. Current cost and ACRS depreciation expense: A comparison. The Accounting Review (October): 690-701.
Morrison, T. A. and S. L. Buzby. 1968. Effect of the investment tax credit on the capitalize-expense decision. The Accounting Review (July): 517-521.
Most, K. S. 1984. Depreciation expense and the effect of inflation. Journal of Accounting Research (Autumn): 782-788.
Myers, H. J. 1937. Standards for manufacturing expense. N.A.C.A. Bulletin (November 15): 318-329.
National Association of Accountants. 1970. George Washington's expense account. Management Accounting (December): 60, 64.
National Association of Accountants. 1972. The capitalization of costs as opposed to charging the cost off as an expense. Management Accounting (July): 54-62.
National Association of Cost Accountants Research and Service Department. 1934. The distribution of holding company expenses among subsidiaries. N.A.C.A Bulletin (November 15): 296-300.
Navani, V. S. 2005. Commuting expenses: What is a "metropolitan area"? Journal of Accountancy (January): 75-76.
Noreen, E. W. and R. M. Bowen. 1989. Tax incentives and the decision to capitalize or expense manufacturing overhead. Accounting Horizons (March): 29-42.
Norkiewicz, A. 1994. Nine steps to implementing ABC. Management Accounting (April): 28-33. (The steps include: planning, resolving issues, training, procedural documentation, expense analysis, collecting first-stage drivers, collecting second-stage drivers, automating the process, and management training).
Nurnberg, H. 1989. Depreciation in the cash flow statement of manufacturing firms: Amount incurred or amount expensed? Accounting Horizons (March): 95-101.
Oswald, D., A. Simpson and P. Zarowin. 2022. Capitalization vs. expensing and the behavior of R&D expenditures. Review of Accounting Studies 27(4): 1199-1232.
Othman, R. and R. Ameer. 2023. Workaround opportunities in concealing revenue and expense misstatements. Journal of Forensic & Investigative Accounting 15(3): 437-462.
Page, P. 1972. Reimbursing travel expenses. Management Accounting (November): 38-39, 52.
Parker, J. M. 1963. Travel expense cost control data. N.A.A. Bulletin (February): 18.
Parker, P. D., N. J. Swanson and M. T. Dugan. 2011. An empirical examination of the impact of the Sarbanes Oxley Act in the reduction of pension expense manipulation. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 233-241.
Paton, W. A. 1949. The 1948 Revision of the American Accounting Association's Statement of Principles Comments on item 5 under "expense". The Accounting Review (January): 49-53.
Patrick, B. 2022. Card-carrying ways to automate expense reports. Journal of Accountancy (January): 46-48.
Patterson, T. H. 1935. Practical standards for manufacturing expense. N.A.C.A. Bulletin (February 1): 657-674.
Peck, S. A. 1941. Expense control at varying volumes of sales and production. N.A.C.A. Bulletin (March 1): 711-727.
Pendlebury, C. 1942. Expense budgeting: Definition of budget. N.A.C.A. Bulletin (November 1): 260-270.
Petersen, R. J. 1973. Incompatibility of bad debt "expense" with comtemporary accounting theory: A comment. The Accounting Review (October): 777-778.
Phillips, J., M. Pincus and S. O. Rego. 2003. Earnings management: New evidence based on deferred tax expense. The Accounting Review (April): 491-521.
Pippin, S. 2010. Tax treatment of adoption expenses. Journal of Accountancy (April): 44-49.
Powel, R. J. 1962. The control of administrative expenses in banking. N.A.A. Bulletin (May): 79-82. (Budgeting).
Prakash, R. and N. Sinha. 2013. Deferred revenues and the matching of revenues and expenses. Contemporary Accounting Research 30(2): 517-548.
Pridemore, C. 1983. Software: Expense or capitalize? Management Accounting (November): 33-36.
Prieto, T. 2010. Displaced workers and deduction for travel expenses. Journal of Accountancy (December): 54-55.
Rabinowitz, S. I. 1940. Treatment of prepaid expenses on the cash basis of accounting. The Accounting Review (December): 474-484.
Rappaport, A. 2006. 10 ways to create shareholder value. Harvard Business Review (September): 66-77. (1. Do not manage earnings or provide earnings guidance, 2. Make strategic decisions that maximize expected value, even at the expense of lowering near-term earnings, 3. Make acquisitions that maximize expected value, even at the expense of lowering near-term earnings, 4. Carry only assets that maximize value, 5. Return cash to shareholders when there are no credible value-creating opportunities to invest in the business, 6. Reward CEOs and other senior executives for delivering superior long-term returns, 7. Reward operating-unit executives for adding superior multiyear value, 8. Reward middle managers and frontline employees for delivering superior performance on the key value drivers that they influence directly, 9. Require senior executives to bear the risks of ownership just as shareholders do, 10. Provide investors with value-relevant information.).
Ratnatunga, J., N. Gray and K. R. Balachandran. 2004. CEVITA™: The valuation and reporting of strategic capabilities. Management Accounting Research (March): 77-105. (A valuation approach that involves calculating the Capability Economic Value of Intangible and Tangible Assets (CEVITA™) of an organization by leveraging its capability-enhancing expenses to economic value by using Specific Expense Leveraged Value Indexes (ELVI™).
Reichert, C. J. 2016. Tax matters: Judge's above-the-line employee expense deduction is disallowed. Journal of Accountancy (May): 68-70.
Reith, F. C. 1949. Techniques for budgeting administrative and commercial expenses. N.A.C.A. Bulletin (April 1): 875-884.
Relyea, W. T. 1953. Allocating administrative expense to divisions. N.A.C.A. Bulletin (August): 1626-1632.
Renard, C. A. 1929. Allocation of selling and administrative expense to units sold. N.A.C.A Bulletin (January).
Rinier, J. W. and A. P. Curatola. 2018. Hobby gross income and expenses after the TCJA. Strategic Finance (July): 15-16.
Robertson, P. Q. and W. T. Dancer. 2010. Deductibility of work-related educational expenses. Journal of Accountancy (December): 42-46.
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