Financial Reporting and Standard Setting Bibliography C-F

A-B  |  C-F  |  G-J  |  K-M  |  N-R  |  S-T  |  U-Z

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

Financial Reporting Main Page | Capital Markets Main Page

Cadenhead, G. M. 1970. 'Differences in circumstances': Fact or fantasy? Abacus 6(1): 71-80.

Cahan, S. F., A. Rahman and H. Perera. 2005. Global diversification and corporate disclosure. Journal of International Accounting Research 4(1): 73-93.

Calderisi, M. C. and F. M. Stiner Jr. 2010. Reserves: Misleading use of terminology is increasing. The CPA Journal (March): 24-26.

Call, A. C., J. L. Campbell, D. S. Dhaliwal and J. R. Moon Jr. 2017. Employee quality and financial reporting outcomes. Journal of Accounting and Economics (August): 123-149.

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

Callen, J. L. 1987. A medieval controversy about profit and loss allocations. Abacus 23(1): 85-90.

Callen, J. L. 2010. Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'. International Journal of Accounting Information Systems 11(3): 208-210.

Callen, J. L., J. Livnat and D. Segal. 2006. The information content of SEC filings and information environment: A variance decomposition analysis. The Accounting Review (October): 1017-1043.

Cameron, A. B. and L. Stephens. 1991. The treatment of non-recurring items in the income statement and their consistency with FASB concept statements. Abacus 27(2): 81-96.

Camfferman, K. and S. A. Zeff. 2007. Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000. Oxford University Press.

Camfferman, K. and T. E. Cooke. 2002. An analysis of disclosure in the annual reports of U.K. and Dutch companies. Journal of International Accounting Research (1): 3-30.

Campbell, A. D. and B. J. Strachan. 2015. Startup costs: Book vs. tax treatment. Journal of Accountancy (November): 55-56, 58-61.

Campbell, J. D. 1962. Consolidation vs. combination. The Accounting Review (January): 99-102.

Campbell, J. E. 1984. An application of protocol analysis to the "Little GAAP" controversy. Accounting, Organizations and Society 9(3-4): 329-342.

Campbell, J. L., J. Hansen, C. A. Simon and J. L. Smith. 2015. Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002. Auditing: A Journal of Practice & Theory 34(2): 91-120.

Campbell, T. 2016. The bilingual CPA: Are you fluent in IFRS and U.S. GAAP? Journal of Accountancy (March): 54-58.

Canning, M. and B. O'Dwyer. 2013. The dynamics of a regulatory space realignment: Strategic responses in a local context. Accounting, Organizations and Society 38(3): 169-194.

Canning, M. and B. O'Dwyer. 2016. Institutional work and regulatory change in the accounting profession. Accounting, Organizations and Society (54): 1-21.

Cannizzaro, A. P. and R. J. Weiner. 2015. Multinational investment and voluntary disclosure: Project-level evidence from the petroleum industry. Accounting, Organizations and Society (42): 32-47.

Cao, J., F. Chen and J. L. Higgs. 2016. Late for a very important date: Financial reporting and audit implications of late 10-K filings. Review of Accounting Studies 21(2): 633-671.

Cao, J., T. Calderon, A. Chandra and L. Wang. 2010. Analyzing late SEC filings for differential impacts of IS and accounting issues. International Journal of Accounting Information Systems 11(3): 189-207.

Cao, M., R. Chychyla and T. Stewart. 2015. Big data analytics in financial statement audits. Accounting Horizons (June): 423-429.

Capettini, R. and T. E. King. 1976. Exchanges of nonmonetary assets: Some changes. The Accounting Review (January): 142-147.

Capka, J. J. 1996. Consolidation: General ledger tools aren't enough. Management Accounting (February): 56.

Capps, G., L. Koonce and B. J. White. 2017. Example-based reasoning and fact-weighting guidance in accounting standards. Contemporary Accounting Research 34(1): 582-600.

Capps, G., L. Koonce and K. R. Petroni. 2016. Natural optimism in financial reporting: A state of mind. Accounting Horizons (March): 79-91.

Carcello, J. V. 2009. From crisis to confidence: What is the role of regulation? The CPA Journal (June): 14-15.

Carey, P., B. Potter and G. Tanewski. 2014. Application of the reporting entity concept in Australia. Abacus 50(4): 460-489.

Carlson, E. A. 1947. The use of reserves to equalize corporate income. N.A.C.A. Bulletin (September 1): 3-12. (Volume 29, issue 1).

Carson, G. C. 1923. Elimination of intercompany profits in consolidated statements. Journal of Accountancy (July): 1-6.

Carson, G. C. 1923. Intercompany profits in consolidated statements. Journal of Accountancy (November): 390-391.

Carlson, T. E. 1978. Needed: A new interpretation for interim reports. Management Accounting (January): 19-22.

Carmichael, D. 2019. New litigation and regulatory risks. The CPA Journal (February): 52-55.

Carmichael, D. 2019. Regulators and standards setters. The CPA Journal (February): 34-37.

Carmichael, D. R. 2014. Reflections on the establishment of the PCAOB and its audit standard-setting role. Accounting Horizons (December): 901-915.

Carmichael, D. R. 2019. New revenue recognition guidance and the potential for fraud and abuse: Are companies and auditors ready? The CPA Journal (March): 36-43.

Carmona, S. and M. Trombetta. 2010. The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 1-5.

Carnes, R. R., D. M. Christensen and P. E. Madsen. 2023. Externalities of financial statement fraud on the incoming accounting labor force. Journal of Accounting Research (December): 1531-1589.

Carpenter, B. W. and D. P. Mahoney. 2008. Closing the 'GAAP gap'. The CPA Journal (December): 28-34.

Carpenter, B. W. and D. P. Mahoney. 2011. The convergence project: The matter of financial statement presentation. The CPA Journal (September): 14-21.

Carpenter, B. W. and D. P. Mahoney. 2017. Applying the equity method under ASU 2016-07. The CPA Journal (February): 56-59.

Carpenter, C. G. and R. H. Strawser. 1972. Disclosure of changes in accounting methods. Journal of Accounting Research (Spring): 209-216.

Carpenter, V. L. and E. H. Feroz. 1992. GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles. Accounting, Organizations and Society 17(7): 613-643.

Carpenter, V. L. and E. H. Feroz. 2001. Institutional theory and accounting rule choice: An analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society 26(7-8): 565-596.

Carson, A. B. 1949. A "source and application of funds" philosophy of financial accounting. The Accounting Review (April): 159-170.

Carter, M. E. 2011. Executive Compensation and Financial Accounting, Foundations and Trends® in Accounting Vol. 4 by David Aboody, Ron Kasznik. The Accounting Review (March): 735-738.

Carter, M. E. and B. S. Soo. 1999. The relevance of Form 8-K reports. Journal of Accounting Research (Spring): 119-132.

Carter, W. K. 1981. A benefits approach to certain accounting policy choices. The Accounting Review (January): 108-114.

Cascino, S., M. A. Clatworthy, O. Garcia, J. Gassen and S. Imam. 2021. The usefulness of financial accounting information: Evidence from the field. The Accounting Review (November): 73-102.

Casey, C. J. Jr. 1976. The predictive-ability criterion and user prediction models: A comment. The Accounting Review (July): 677-679.

Cassar, G. 2009. Financial statement and projection preparation in start-up ventures. A forum on the factors associated with the use of financial statements by small and new companies. The Accounting Review (January): 27-51.

Cassel, J. C. 1930. Accounting for fully depreciated assets. N.A.C.A. Bulletin (February 1): 681-702.

Castenholz, W. B. 1918. Is interest on invested capital a cost? Journal of Accountancy (April): 248-254.

Castenholz, W. B. 1926. Defects of the monthly profit and loss statement The Accounting Review (June): 12-19.

Castenholz, W. B. 1956. That application of funds statement. The Accounting Review (July): 431-434.

Causholli, M. 2016. Evidence of organizational learning and organizational forgetting from financial statement audits. Auditing: A Journal of Practice & Theory 35(2): 53-72.

Cazier, R., S. Rego, X. Tian and R. Wilson. 2015. The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes. Review of Accounting Studies 20(1): 436-469.

Cazier, R. A. and R. J. Pfeiffer. 2016. Why are 10-K filings so long? Accounting Horizons (March): 1-21.

Cazier, R. A., K. J. Merkley and J. S. Treu. 2020. When are firms sued for qualitative disclosures? Implications of the safe harbor for forward-looking statements. The Accounting Review (January): 31-55.

Cenker, W. J. and R. Bloom. 2000. The leasing conundrum. Management Accounting Quarterly (Spring): 34-42.

Cha, Y., S. Gill and B. Wong-On-Wing. 2023. Clawback policy enforcement: To disclose or not to disclose. Advances in Accounting (62): 100661.

Chakraborty, I., A. J. Leone, M. Minutti-Meza and M. A. Phillips. 2022. Financial statement complexity and bank lending. The Accounting Review (May): 155-178.

Chakravarthy, J. 2019. Ideological diversity in standard setting. Review of Accounting Studies 24(1): 113-155.

Chahed, Y. 2021. Words and numbers: Financialization and accounting standard-setting in the United Kingdom. Contemporary Accounting Research 38(1): 302-337.

Chalmers, K. and J. M. Godfrey. 2004. Reputation costs: The impetus for voluntary derivative financial instruments reporting. Accounting, Organizations and Society 29(2): 95-125.

Chalos, P., J. Cheerian and D. Harris. 1991. Financial disclosure effects on labor contracts: A Nash analysis. Contemporary Accounting Research 7(2): 431-448.

Chambers, D. and C. Finger. 2011. Goodwill non-impairments. The CPA Journal (February): 38-41.

Chambers, D., D. R. Hermanson and J. L. Payne. 2010. Did Sarbanes-Oxley lead to better financial reporting? A survey of recent research. The CPA Journal (September): 24-27.

Chambers, D., T. J. Linsmeier, C. Shakespeare and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(4): 557-593.

Chambers, D. J. 2011. Comprehensive income reporting: FASB decides location matters. The CPA Journal (September): 22-25.

Chambers, R. J. 1966. A matter of principle. The Accounting Review (July): 443-457.

Chambers, R. J. 1968. Tax allocation and financial reporting. Abacus 4(2): 99-123.

Chambers, R. J. 1969. The missing link in supervision of the securities market. Abacus 5(1): 16-36.

Chambers, R. J. 1970. Second thoughts on continuously contemporary accounting. Abacus 6(1): 39-55.

Chambers, R. J. 1971. Value to the owner. Abacus 7(1): 62-72.

Chambers, R. J. 1972. Measurement in current accounting practice: A critique. The Accounting Review (July): 488-509.

Chambers, R. J. 1973. Observation as a method of inquiry - The background of Securities and Obscurities. Abacus 9(2): 156-175.

Chambers, R. J. 1973. Securities and Obscurities: A Case for Reform of the Law of Company Accountants. Gower Press. See Anderson, D. and R. Leftwich. 1974. Securities and obscurities: A case for reform of the law of company accounts. Journal of Accounting Research (Autumn): 330-340. and Chambers, R. J. 1974. Trial-and error: A reply. Journal of Accounting Research (Autumn): 341-347.

Chambers, R. J. 1974. Third thoughts. Abacus 10(2): 129-137.

Chambers, R. J. 1975. A critical examination of Australian accounting standards. Abacus 11(2): 136-152.

Chambers, R. J. 1975. Profit measurement, capital maintenance and service potential: A review article. Abacus 11(1): 97-104.

Chambers, R. J. 1976. Continuously contemporary accounting: Misunderstandings and misrepresentations. Abacus 12(2): 137-151.

Chambers, R. J. 1978. Discounted cash equivalents: A note in response. Abacus 14(2): 188-190.

Chambers, R. J. 1979. Usefulness - The vanishing premise in accounting standard setting. Abacus 15(2): 71-92.

Chambers, R. J. 1981. The search for system in financial calculation. Abacus 17(1): 68-72.

Chambers, R. J. 1982. Edwards and Bell on income measurement in retrospect. Abacus 18(1): 3-39.

Chambers, R. J, W. S. Hopwood and J. C. McKeown. 1984. The relevance of varieties of accounting information: A U.S.A. survey. Abacus 20(2): 99-110.

Chamisa, E., M. Mangena, H. H. Pamburai and V. Tauringana. 2018. Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: Hard evidence from Zimbabwe. Review of Accounting Studies 23(4): 1241-1273.

Chan, D. K. W. and N. Liu. 2022. Financial reporting, auditing, analyst scrutiny, and investment efficiency. The Accounting Review (September): 163-188.

Chan, L. and K. Hee. 2010. Regulatory and legal implications of stealth restatements. The CPA Journal (December): 64-67.

Chandra, G. and M. N. Greenball. 1977. Management reluctance to disclose: An empirical study. Abacus 13(2): 141-154.

Chandra, U., M. L. Ettredge and M. S. Stone. 2006. Enron-era disclosure of off-balance sheet entities. Accounting Horizons (September): 231-252.

Chaney, P. K. 1985. Defeasance: Financial tool or window dressing? Management Accounting (November): 52-55. (FAS 76).

Chaney, P. K., M. Faccio and D. Parsley. 2011. The quality of accounting information in politically connected firms. Journal of Accounting and Economics (February): 58-76.

Chang, L. S. and K. S. Most. 1985. The Perceived Usefulness of Financial Statements for Investors' Decisions. University Presses of Florida.

Chang, O. H. and D. R. Nichols. 1991. Should impaired operating assets be written down? Management Accounting (December): 29-32.

Chansog, K., K. Wang and L. Zhang. 2019. Readability of 10 K reports and stock price crash risk. Contemporary Accounting Research 36(2): 1184-1216.

Chaplan, D. H., S. K. Dutta and D. J. Marcinko. 2012. Lehman on the brink of bankruptcy: A case about aggressive application of accounting standards. Issues in Accounting Education (May): 441-459.

Chapman, K. L., N. Reiter, H. D. White and C. D. Williams. 2019. Information overload and disclosure smoothing. Review of Accounting Studies 24(4): 1486-1522.

Chapman, R. E. 1965. A system approach to financial statements. Management Accounting (December): 29-34.

Charles, S. L., S. M. Glover and N. Y. Sharp. 2010. The association between financial reporting risk and audit fees before and after the historic events surrounding SOX. Auditing: A Journal of Practice & Theory 29(1): 15-39.

Charron, K. and T. Moores. 2011. The road to convergence: Business combinations under IFRS and GAAP. Strategic Finance (February): 46-51.

Chase, H. S. 1906. Standard and uniform reports from public utilities both municipally and privately operated. Journal of Accountancy (June): 81-96.

Chasteen, L. G. 1971. An empirical study of differences in economic circumstances as a justification for alternative inventory pricing methods. The Accounting Review (July): 504-508.

Chasteen, L. G. 2002. Equity method accounting and intercompany transactions. Issues in Accounting Education (May): 185-196.

Chasteen, L. G. and C. D. Dowell. 1983. Teaching alternative income determination models via a classification matrix. Journal of Accounting Education 1(1): 47-53.

Chasteen, L. G. and C. R. Ransom. 2007. Including credit standing in measuring the fair value of liabilities - Let's pass this one to the shareholders. Accounting Horizons (June): 119-135.

Chen, A. and J. J. Gong. 2019. Accounting comparability, financial reporting quality, and the pricing of accruals. Advances in Accounting: Incorporating Advances in International Accounting (45): 100415.

Chen, A., J. Gong and R. Lu. 2020. The effect of principles-based standards on financial statement comparability: The case of SFAS-142. Advances in Accounting: Incorporating Advances in International Accounting (49): 100474.

Chen, C. 2019. The disciplinary role of financial statements: Evidence from mergers and acquisitions of privately held targets. Journal of Accounting Research (May): 391-430.

Chen, C. and J. T. Sennetti. 2005. Fraudulent financial reporting characteristics of the computer industry under a strategic-system lens. Journal of Forensic Accounting 6(1): 23-54.

Chen, C. J. P., X. Su and X. Wu. 2009. Forced audit firm change, continued partner-client relationship, and financial reporting quality. Auditing: A Journal of Practice & Theory 28(2): 227-246.

Chen, D., M. Liu, T. Ma and X. Martin. 2017. Accounting quality and trade credit. Accounting Horizons (September): 69-83.

Chen, H. and L. Yang. 2023. Stability and regime change: The evolution of accounting standards. The Accounting Review (May): 135-152.

Chen, H., P. Letmathe and N. Soderstron. 2021. Reporting bias and monitoring in clean development mechanism projects. Contemporary Accounting Research 38(1): 7-31.

Chen, J. J. and P. Cheng. 2007. Corporate governance and the harmonisation of Chinese accounting practices with IFRS practices. Corporate Governance: An International Review 15(2): 284-293.

Chen, J. V. and F. Li. 2015. Discussion of "Textual analysis and international financial reporting: Large sample evidence". Journal of Accounting and Economics (November-December): 181-186.

Chen, K., Q. Cheng, Y. C. Lin and Y. Lin and X. Xiao. 2016. Financial reporting quality of Chinese reverse merger firms: The reverse merger effect or the weak country effect? The Accounting Review (September): 1363-1390.

Chen, K. C. W. and C. J. Lee. 1995. Executive bonus plans and accounting trade-offs: The case of the oil and gas industry, 1985-86. The Accounting Review (January): 91-111.

Chen, K. C. W. and J. Wang. 2007. Accounting-based regulation in emerging markets: The case of China’s seasoned-equity offering. The International Journal of Accounting 42(3): 221-236.

Chen, K. H. and E. L. Summers. 1981. A study of reporting probabilistic accounting figures. Accounting, Organizations and Society 6(1): 1-15.

Chen, P. 2016. Banks' acquisition of private information about financial misreporting. The Accounting Review (May): 835-857.

Chen, R. S. 1975. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation: A comment. The Accounting Review (April): 359-364.

Chen, S. and Y. Wang. 2004. Evidence from China on the relevance of operating income vs. below-the-line items. The International Journal of Accounting 39: 339-364.

Chen, S., B. Miao and T. Shevlin. 2015. A new measure of disclosure quality: The level of disaggregation of accounting data in annual reports. Journal of Accounting Research (December): 1017-1054.

Chen, T. and Y. Liao. 2015. The economic consequences of disclosure quality under SFAS No. 131. Accounting Horizons (March): 1-22.

Chen, X., A. Hellmann and S. R. Mithani. 2020. The effect of fair value adjustments on dividend policy under mandatory international financial reporting standards adoption: Australian evidence. Abacus 56(3): 436-453.

Chen, X., Q. Cheng and A. K. Lo. 2013. Accounting restatements and external financial choices. Contemporary Accounting Research 30(2): 750-779.

Chen, Y., P. Jubb and A. Tran. 1997. Problems of accounting reform in the People’s Republic of China. The International Journal of Accounting 32(2): 139-153.

Chen, Y., W. Liou, Y. Chen and J. Wu. 2019. Fraud detection for financial statements of business groups. International Journal of Accounting Information Systems (32): 1-23.

Cheney, P. E. 1976. A review of some objections to fair value accounting. Management Accounting (June): 29-30, 37.

Cheng, K. 2009. Fair value's 'how' meets 'when'. The CPA Journal (August): 26-29.

Cheng, K. 2011. Accounting for servicing assets: A reporting challenge for executives and financial statement users. The CPA Journal (October): 24-29.

Cheng, K. and S. Finney. 2016. The tangle of intangible assets and business combinations. The CPA Journal (January): 40-46.

Cheng, L., J. Jaggi and S. Young. 2022. Does restricting managers' discretion through GAAP impact the usefulness of accounting information in debt contracting? Contemporary Accounting Research 39(2): 826-862.

Cheng, M., D. Dhaliwal and Y. Zhang. 2013. Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting? Journal of Accounting and Economics (July): 1-18.

Cheng, Q., Y. J. Cho and H. Yang. 2018. Financial reporting changes and the internal information environment: Evidence from SFAS 142. Review of Accounting Studies 23(1): 347-383.

Cheng, X. 2012. Managing specific accruals vs. structuring transactions: Evidence from banking industry. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 22-37.

Cheung, J. K. 1992. An option-theoretic argument favoring EPS dilution over holding gain/loss. Accounting Horizons (June): 86-89.

Chi, W., D. Dhaliwal, O. Z. Li and T. Lin. 2013. Voluntary reporting incentives and reporting quality: Evidence from a reporting regime change for private firms in Taiwan. Contemporary Accounting Research 30(4): 1462-1489.

Cho, M. and G. V. Krishnan. 2023. Principles-based accounting standards and audit outcomes: Empirical evidence. Review of Accounting Studies 28(1): 164-200.

Choi, F. D. S. 1973. Financial disclosure and entry to the European capital market. Journal of Accounting Research (Autumn): 159-175.

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.

Choi, J. H., S. Choi, L. A. Myers and D. Ziebart. 2019. Financial statement comparability and the informativeness of stock prices about future earnings. Contemporary Accounting Research 36(1): 389-417.

Choi, V., G. H. Grant and A. D. Luzi. 2008. Insights from the SEC's XBRL voluntary filing program. The CPA Journal (December): 69-71.

Chong, S. and G. Dean. 1985. Related party transactions: A preliminary evaluation of SFAS 57 and IAS 24 using four case studies. Abacus 21(1): 84-100.

Chou, C., C. J. Chang, C. Chin and W. Chiang. 2018. Measuring the consistency of quantitative and qualitative information in financial reports: A design science approach. Journal of Emerging Technologies in Accounting 15(2): 93-109.

Choudhary, P., K. Merkley and K. Schipper. 2021. Immaterial error corrections and financial reporting reliability. Contemporary Accounting Research 38(4): 2423-2460.

Chow, C. W. and A. Wong-Boren. 1987. Voluntary financial disclosure by Mexican corporations. The Accounting Review (July): 533-541.

Chow, C. W., K. Haddad and M. Hirst. 1996. An experimental market's investigation of discretionary financial disclosure. Abacus 32(2): 133-152.

Chricop, J., P. V. Kiosee and K. Peasnell. 2012. Should repurchase transactions be accounted for as sales or loans? Accounting Horizons (December): 657-679.

Christ, M. H., A Masli, N. Y. Sharp and D. A. Wood. 2015. Rotational internal audit programs and financial reporting quality: Do compensating controls help? Accounting, Organizations and Society (44): 37-59.

Christensen, H. B., E. Floyd, L. Y. Liu and M. Maffett. 2017. The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records. Journal of Accounting and Economics (November): 284-304.

Christensen, T. E., H. Pei, S. R. Pierce and L. Tan. 2019. Non-GAAP reporting following debt covenant violations. Review of Accounting Studies 24(2): 629-664.

Christensen, J. 2010. Accounting errors and errors of accounting. The Accounting Review (November): 1827-1838.

Christensen, J. and J. S. Demski. 2007. Anticipatory reporting standards. Accounting Horizons (December): 351-370.

Christensen, P. O., G. A. Feltham and F. Şabac. 2005. A contracting perspective on earnings quality. Journal of Accounting and Economics (June): 265-294.

Christensen, P. O., J. S. Demski and H. Frimor. 2002. Accounting policies in agencies with moral hazard and renegotiation. Journal of Accounting Research (September): 1071-1090.

Chu, X., K. Breaux and M. Chiasson. 2017. Determining the treatment of certain interest in corporations as stock or indebtedness: Final regulations to address inversions and earnings stripping. The CPA Journal (October): 42-46.

Chung, H. H. and J. P. Wynn. 2008. Managerial legal liability coverage and earnings conservatism. Journal of Accounting and Economics (September): 135-153.

Chung, S. G., C. Lee and S. Mitra. 2016. Fair value accounting and reliability. The CPA Journal (July): 60-63.

Church, A. H. 1913. On the inclusion of interest in manufacturing costs. Journal of Accountancy (April): 236-241.

Churyk, N. T. and B. Cripe. 2011. Goodwill impairment: Immediate write-offs. The CPA Journal (January): 28-31.

Churyk, N. T. and R. Stenka. 2014. Accounting for complex investment transactions. Journal of Accounting Education 32(4): 58-70.

Chychyla, R. and A. Kogan. 2015. Using XBRL to conduct a large-scale study of discrepancies between the accounting numbers in Compustat and SEC 10-K filings. Journal of Information Systems (Spring): 37-72.

Chychyla, R., A. J. Leone and M. Minutti-Meza. 2019. Complexity of financial reporting standards and accounting expertise. Journal of Accounting and Economics (February): 226-253.

Ciccotello, C. S. 2002. The stock options accounting subterfuge. Strategic Finance (April): 37-41.

Ciesielski, J. T. and T. R. Weirich. 2008. The SEC goes international. Strategic Finance (December): 32-37.

Ciesielski, J. T. and T. R. Weirich. 2011. Convergence collaboration: Revising revenue recognition. Management Accounting Quarterly (Spring): 18-27.

Clark, J. J. and P. Elgers. 1973. Forecasted income statements: An investor perspective. The Accounting Review (October): 668-678.

Clark, R. L. and F. Ryerson. 2010. Accounting for bill-and-hold transactions. The CPA Journal (December): 30-33.

Clark, S., C. Jordan and M. Dugan. 2013. Using forensic analytics to evaluate the reliability of fair value reporting. Journal of Forensic & Investigative Accounting 5(1): 151-181.

Clarke, F. L. 2006. Introduction: True and fair - Anachronism or quality criterion par excellence? Abacus 42(2): 129-131.

Clarke, R. W. 1968. Extension of the CPA's attest function in corporate annual reports. The Accounting Review (October): 769-776.

Cleaveland, M. C., K. K. Epps and C. F. Cassie. 2010. Real-time corporate tax audits and their impact on financial reporting. The CPA Journal (January): 46-47.

Clements, C. E. and C. Wolfe. 2000. Reporting financial results with the video medium: An experimental analysis. Journal of Information Systems (Fall): 79-94.

Clor-Proell, S. and M. W. Nelson. 2007. Accounting standards, implementation guidance, and example-based reasoning. Journal of Accounting Research (September): 699-730.

Clor-Proell, S. M. and L. A. Maines. 2014. The impact of recognition versus disclosure on financial information: A preparer's perspective. Journal of Accounting Research (June): 671-701.

Coates, R. 1972. The predictive content of interim reports - A time series analysis. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 132-144.

Cohen, J., G. Krishnamoorthy and A. Wright. 2017. Enterprise risk management and the financial reporting process: The experiences of audit committee members, CFOs, and external auditors. Contemporary Accounting Research 34(2): 1178-1209.

Cohen, J. R., L. L. Holder-Webb, L. Nath and D. Wood. 2012. Corporate reporting of nonfinancial leading indicators of economic performance and sustainability. Accounting Horizons (March): 65-90.

Cohen, J. R., U. Hoitash, G. Krishnamoorthy and A. M. Wright. 2014. The effect of audit committee industry expertise on monitoring the financial reporting process. The Accounting Review (January): 243-273.

Cohen, M. F. 1965. Current developments at the SEC. The Accounting Review (January): 1-8.

Cole, W. M. 1913. Interest on investment in equipment. Journal of Accountancy (April): 232-236.

Collett, P. 1995. Standard setting and economic consequences: An ethical issue. Abacus 31(1): 18-30.

Collett, P. H., J. M. Godfrey and S. L. Hrasky. 2001. International harmonization: Cautions from the Australian experience. Accounting Horizons (June): 171-182.

Colley, F. G. 1916. Working papers. Journal of Accountancy (July): 43-49.

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