Financial Reporting and Standard Setting Bibliography G-J

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

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Gaa, C. J. 1944. Standards for income determination. The Accounting Review (July): 270-274.

Gaa, J. C. 1986. User primacy in corporate financial reporting: A social contract approach. The Accounting Review (July): 435-454.

Gaa, J. C. 1988. Methodological Foundations of Standard Setting for Corporate Financial Reporting. Studies in Accounting Research (28). American Accounting Association.

Gabbioneta, C., R. Greenwood, P. Mazzola and M. Minoja. 2013. The influence of the institutional context on corporate illegality. Accounting, Organizations and Society 38(6-7):484-504.

Gaertner, J. F. 1979. Proposed alternatives for accounting for business combinations: A behavioural study. Abacus 15(1): 35-47.

Gaffney, D. J. and M. H. Smith. 1998. The shrinking influence of Thor Power Tool Co. Management Accounting (October): 32, 34-36. (Related to the Supreme Court ruling involving excess inventory write-downs).

Gagnon, J. 1967. Purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 187-204.

Gagnon, J. 1971. The purchase-pooling choice: Some empirical evidence. Journal of Accounting Research (Spring): 52-72.

Gajewski, J. and L. Li. 2015. Can internet-based disclosure reduce information asymmetry? Advances in Accounting: Incorporating Advances in International Accounting 31(1): 115-124.

Gal, G. 2008. Query issues in continuous reporting systems. Journal of Emerging Technologies in Accounting (5): 81-97.

Gallemore, J. 2023. Bank financial reporting opacity and regulatory intervention. Review of Accounting Studies 28(3): 1765-1810.

Gallimberti, C. M. 2021. Borrowers' financial reporting and the quality of banks' loan portfolios. The Accounting Review (March): 261-301.

Gallo, L. A. and S. P. Kothari. 2019. Discussion of "Accounting quality and the transmission of monetary policy". Journal of Accounting and Economics (November-December): 101262.

Galloway, C. J. 1981. Disclosure of GAAP data of life insurance companies. Management Accounting (January): 27-31.

Gamble, G. O. and C. D. Tollerson. 2023. The formulation of financial statements: A proposal for change. Accounting Horizons (December): 51-65.

Gamble, G. O. and J. J. Cramer Jr. 1992. The role of present value in the measurement and recording of nonmonetary financial assets and liabilities: An examination. Accounting Horizons (December): 32-41.

Gamble, G. O., K. Hsu, D. Kite and R. R. Radtke. 1995. Environmental disclosures in annual reports and 10Ks: An examination. Accounting Horizons (September): 34-54.

Gamble, G. O., T. R. Noland, T. Ranasinghe and S. Dhole. 2012. Use of the extraordinary item: recent FASB guidance in the context of current practice. The CPA Journal (February): 26-31.

Ganon, D. J. 2010. Achieving a single global standard. The CPA Journal (August): 11-12.

Gans, M. S. 1974. Discussion of problems of implementing the Trueblood objectives report. Journal of Accounting Research (Studies on Financial Accounting Objectives): 46-47.

Gao, F. 2016. To comply or not to comply: Understanding the discretion in reporting public float and SEC regulations. Contemporary Accounting Research 33(3): 1075-1100.

Gao, P. 2013. A two-step representation of accounting measurement. Accounting Horizons (December): 861-866.

Gao, P. and P. J. Liang. 2013. Informational feedback, adverse selection, and optimal disclosure policy. Journal of Accounting Research (December): 1133-1158.

Gao, P. and X. Jiang. 2018. Reporting choices in the shadow of bank runs. Journal of Accounting and Economics (February): 85-108.

Gao, P., X. Jiang and G. Zhang. 2019. Firm value and market liquidity around the adoption of common accounting standards. Journal of Accounting and Economics (August): 101220.

Gao, X. and Y. Jia. 2016. Internal control over financial reporting and the safeguarding of corporate resources: Evidence from the value of cash holdings. Contemporary Accounting Research 33(2): 783-814.

Gao, X. and Y. Jia. 2021. The economic consequences of financial misreporting: Evidence from employee perspective. Journal of Management Accounting Research 33(3): 55-76.

Garbinski, F. 2006. When SOX meets lean. Strategic Finance (December): 26-33.

Garnsey, M. R. 2006. Automatic classification of financial accounting concepts.Journal of Emerging Technologies in Accounting (3): 21-39.

Garnsey, M. R. and I. E. Fisher. 2008. Appearance of new terms in accounting language: A preliminary examination of accounting pronouncements and financial statements. Journal of Emerging Technologies in Accounting (5): 17-36.

Garrett, J., R. Hoitash and D. F. Prawitt. 2014. Trust and financial reporting quality. Journal of Accounting Research (December): 1087-1125.

Garsombke, H. P. 1978. Government-determined accounting rules: An example. Abacus 14(2): 112-121.

Gather, J. F. 1951. Procedures for prompt financial statements. N.A.C.A. Bulletin (February): 704-709.

Gaumnitz, B. R. and J. E. Thompson. 1987. Establishing the common stock equivalence of convertible bonds. The Accounting Review (July): 601-622.

Gause, E. C. 1918. Relation between interest and manufacturing costs. Journal of Accountancy (March): 187-190.

Gay, E. F. 1913. Uniform accounting systems. Journal of Accountancy (October): 268-279.

Gaynor, G., J. Palmer, S. Krishnan and S. Landa. 2022. Revenue recognition and long-term contracts: The added discretion that ASC 606 provides managers may result in more accurate and nuanced financial reporting relative to that under ASC 605. Strategic Finance (September): 40-47.

Gaynor, L. M., A. S. Kelton, M. Mercer and T. L. Yohn. 2016. Understanding the relation between financial reporting quality and audit quality. Auditing: A Journal of Practice & Theory 35(4): 1-22.

Ge, R., Y. Ji and H. Louis. 2021. Accounting quality and alliance contract provisions. The Accounting Review (July): 261-287.

Gebhardt, G. and G. Dean. 2008. Commentary on Siena open forum: Conceptual framework. Abacus 44(2): 217-224.

Geiger, H. D. 1964. Financial statements of the grain and flour merchants. N.A.A. Bulletin (June): 55-61.

Geiger, M. A. 1993. Setting the Standard for the New Auditor's Report: An Analysis of Attempts to Influence the Auditing Standards Board. JAI Press.

Geiger, M. A. and P. L. Taylor III. 2003. CEO and CFO certifications of financial information. Accounting Horizons (December): 357-368.

Geng, H., C. Zhang and F. S. Zhou. 2023. Financial reporting quality and myopic investments: Theory and evidence. The Accounting Review (October): 223-251.

Georgiou, G. 2004. Corporate lobbying on accounting standards: Methods, timing and perceived effectiveness. Abacus 40(2): 219-237.

Georgiou, G. 2005. Investigating corporate management lobbying in the U.K. accounting standard-setting process: A multi-issue/multi-period approach. Abacus 41(3): 323-347.

Gerboth, D. L. 1987. The accounting game. Accounting Horizons (December): 96-99.

Gerboth, D. L. 1987. The conceptual framework: Not definitions, but professional values. Accounting Horizons (September): 1-8.

Gessner, E. J. 1931. Consolidation accounting. N.A.C.A. Bulletin (April 15): 1281-1293.

Ghicas, D. C. 1990. Determinants of actuarial cost method changes for pension accounting and funding. The Accounting Review (April): 384-405.

Ghosh, A. and C. Y. Tang. 2015. Assessing financial reporting quality of family firms: The auditors' perspective. Journal of Accounting and Economics (August): 95-116.

Ghosh, D. and L. Olsen. 2009. Environmental uncertainty and managers’ use of discretionary accruals. Accounting, Organizations and Society 34(2): 188-205.

Gibbins, M. 1977. Classificatory smoothing of income with extraordinary items: Research implications. The Accounting Review (April): 516-524.

Gibbins, M. and R. J. Willett. 1997. New light on accrual, aggregation and allocation, using an axiomatic analysis of accounting numbers' fundamental and statistical character. Abacus 33(2): 137-167.

Gibbins, M., A. Richardson and J. Waterhouse. 1990. The management of corporate financial disclosure: Opportunism, ritualism, policies, and processes. Journal of Accounting Research (Spring): 121-143.

Gibbs, T. E. and L. J. McKell. 1977. Computing the implicit interest rate under SFAS No. 13. The Accounting Review (October): 925-929.

Gibson, R. W. and J. R. Francis. 1975. Accounting for goodwill - A study in permissiveness. Abacus 11(2): 167-171.

Gigler, F. and T. Hemmer. 1998. On the frequency, quality, and informational role of mandatory financial reports. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 117-147.

Gigler, F., C. Kanodia, H. Sapra and R. Venugopalan. 2014. How frequent financial reporting can cause managerial short-termism: An analysis of the costs and benefits of increasing reporting frequency. Journal of Accounting Research (May): 357-387.

Gigler, F. B. and T. Hemmer. 2001. Conservatism, optimal disclosure policy, and the timeliness of financial reports. The Accounting Review (October): 471-493.

Gill, L. M. and C. Rosen. 2007. IFRS: Coming to America. Journal of Accountancy (June): 70-73.

Gilles, L. H. Jr. 1963. Statutory depletion - Subsidy in disguise? The Accounting Review (October): 776-784.

Gillett, J. B. 1978. A funded reserve for major removals. Management Accounting (March): 30-34.

Gintschel, A. and S. Markov. 2004. The effectiveness of Regulation FD. Journal of Accounting and Economics (September): 293-314.

Giroux, G., S. Grossman and S. Kratchman. 1981. What FAS No. 33 does to bank financial statements. Management Accounting (January): 42-47.

Givoly, D. and C. Hayn. 2000. The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? Journal of Accounting and Economics (June): 287-320.

Givoly, D. and D. Palmon. 1981. Classification of convertible debt as common stock equivalents: Some empirical evidence on the effects of APB Opinion 15. Journal of Accounting Research (Autumn): 530-543.

Givoly, D. and D. Palmon. 1982. Timeliness of annual earnings announcements: Some empirical evidence. The Accounting Review (July): 486-508.

Givoly, D., C. Hayn and J. D'Souza. 1999. Measurement errors and information content of segment reporting. Review of Accounting Studies 4(1): 15-43.

Givoly, D., C. K. Hayn and A. Natarajan. 2007. Measuring reporting conservatism. The Accounting Review (January): 65-106.

Glaeser, S. and J. D. Omartian. 2022. Public firm presence, financial reporting, and the decline of U.S. manufacturing. Journal of Accounting Research (June): 1085-1130.

Glazer, A. S. and H. R. Jaenicke. 1991. The conceptual framework, museum collections, and user-oriented financial statements. Accounting Horizons (December):28-43.

Glazer, A. S. and H. R. Jaenicke. 2002. A pathology of the Independence Standards Board's conceptual framework project. Accounting Horizons (December): 329-352.

Gleason, C. A. and M. Glendening. 2019. Lobbying and opposition to SFAS No. 123(R): An examination of campaign contributions from CEOs and PACs. Accounting Horizons (March): 103-124.

Gleason, C. A., L. F. Mills and M. L. Nessa. 2018. Does FIN 48 improve firms' estimates of tax reserves? Contemporary Accounting Research 35(3): 1395-1429.

Gleason, C. A., N. T. Jenkins and W. B. Johnson. 2008. The contagion effects of accounting restatements. The Accounting Review (January): 83-110.

Glover, J. and E. Kim. 2016. Discussion of "Honor among thieves: Open internal reporting and managerial collusion". Contemporary Accounting Research 33(4): 1403-1410.

Glover, J. C. 2012. Disclosure and incentives. Accounting Horizons (June): 371-380.

Glover, J. C., Y. Ijiri, C. B. Levine and P. J. Liang. 2005. Separating facts from forecasts in financial statements. Accounting Horizons (December): 267-282.

Goble, N. W., M. Riley and P. A. Smith. 2010. Accounting for acquired in-process R&D under 141(R). The CPA Journal (July): 24-29.

Godsell, D. 2022. Financial reporting consequences of sovereign wealth fund investment. Contemporary Accounting Research 39(3): 2090-2129.

Godwin, N. H., K. G. Key and R. S. Sawyer. 2000. Financial accounting choice and earnings management. Journal of Accounting Education 18(4): 369-376.

Goel, S., J. Gangolly, S. R. Faerman and O. Uzuner. 2010. Can linguistic predictors detect fraudulent financial filings? Journal of Emerging Technologies in Accounting (7): 25-46.

Goeltz, R. K. 1991. International accounting harmonization: The impossible (and unnecessary?) dream. Accounting Horizons (March): 85-88.

Goetz, B. E. and J. G. Birnberg. 1976. A comment on the Trueblood report. Management Accounting (April): 18-20.

Goldberg, L. 1951. The funds statement reconsidered. The Accounting Review (October): 485-491.

Goldberg, L. 1965. A note on current assets. Abacus 1(1): 31-45.

Goldberg, S. R., C. A. Tritshler and J. H. Godwin. 1995. Financial reporting for foreign exchange derivatives. Accounting Horizons (June): 1-16.

Golden, J. and M. J. Kohlbeck. 2017. The influence of family firm dynamics on voluntary disclosures. Advances in Accounting: Incorporating Advances in International Accounting (37): 111-121.

Golden, R. 2019. The road to better financial reporting: Reflections on comparability and convergence. The CPA Journal (August): 23-25.

Golden, R. G. 2020. Seven years at the forefront of standard setting. The CPA Journal (May): 16, 18-19.

Gomberg, M. and A. Farber. 1964. The balance sheet of the future. The Accounting Review (July): 615-617.

Goncharov, I. and A. Hodgson. 2011. Measuring and reporting income in Europe. Journal of International Accounting Research 10(1): 27-59.

Goncharov, I. and S. van Triest. 2014. Unintended consequences of changing accounting standards: The case of fair value accounting and mandatory dividends. Abacus 50(3): 341-367.

Gonedes, N. J. 1969. The significance of selected accounting procedures: A statistical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 90-113.

Gonedes, N. J. 1982. Discussion of corporate financial reporting: A methodological review of empirical research. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 235-238.

Gonedes, N. J. 1988. Analysis of Financial Statements: Financial Accounting and the Capital Market. Studies in Accounting Research (30). American Accounting Association.

Gonedes, N. J. and K. D. Larson. 1971. A look at "A comment on 'Business combinations: An exchange ratio determination model' ". The Accounting Review (July): 572-573.

Gong, G., J. Wang and H. J. Lee. 2021. CEO employment contract horizon and financial reporting discretion. Journal of Management Accounting Research 33(2): 75-108.

Gong, G., L. Y. Li and L. Zhou. 2013. Earnings non-synchronicity and voluntary disclosure. Contemporary Accounting Research 30(4): 1560-1589.

Gonzalez-Sanchez, M. 2018. Effects of IFRS-13 on the relevance of fair value adjusted by credit risk: Evidence from Europe. Advances in Accounting: Incorporating Advances in International Accounting (40): 89-97.

Goodloe, J. S. M. 1915. The accountant's report from the standpoint of the several parties at interest. Journal of Accountancy (August): 91-103.

Goodwin, J., K. Ahmed and R. Heaney. 2009. Corporate governance and the prediction of the impact of AIFRS adoption. Abacus 45(1): 124-145.

Gordon, C. M. and R. Granlund. 2019. Simplifying adoption of NFP financial reporting standard. Journal of Accountancy (February): 28-33. (FASB changes to not-for-profit financial reporting).

Gordon, M. J. 1966. Discussion of the effect of alternative accounting rules for nonsubsidiary investments. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 220-223.

Gore, P. 1992. The FASB Conceptual Framework Project 1973-1985: An Analysis. Manchester University.

Gore, R. and D. Zimmerman. 2010. Is goodwill an asset? The CPA Journal (June): 46-48.

Gornik-Tomaszewski and E. K. Jermakowicz. 2010. Adopting IFRS. The CPA Journal (March): 12-18.

Gorton, D. E. 1991. The SEC decision not to support SFAS 19: A case study of the effect of lobbying on standard setting. Accounting Horizons (March): 29-41.

Gosman, M. L. 1973. Characteristics of firms making accounting changes. The Accounting Review (January): 1-11.

Gosman, M. L. 1974. Firms making accounting changes: A reply. The Accounting Review (January): 112-117.

Gosman, M. L. and P. E. Meyer. 1992. SFAS 94's effect on liquidity disclosure. Accounting Horizons (March):88-100.

Gottlieb, S., R. Meulmeester and M. Bohlin. 2009. Financial reporting for real estate. Journal of Accountancy (January): 50-55.

Gough, E. C. 1913. Interest a factor of costs? Journal of Accountancy (June): 473-477.

Gould, J. P. 1982. Discussion of the use of mathematical models in financial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 43-47.

Gourley, B. M. 1983. Projects to enrich the study of financial reporting. Journal of Accounting Education 1(2): 143-148.

Govindarajan, V. 1980. The objectives of financial statements: An empirical study of the use of cash flow and earnings by security analysts. Accounting, Organizations and Society 5(4): 383-392.

Gower, W. B. 1920. Unsold goods and the income account. Journal of Accountancy (March): 171-179.

Göx, R. F. and A. Wagenhofer. 2009. Optimal impairment rules. Journal of Accounting and Economics (October): 2-16.

Graber, P. J., T. W. Leland, J. R. McCoy, H. L. Newcomer, E. L. Kohler and H. C. Miller. 1947. Accounting principles underlying corporate financial statements. The Accounting Review (January): 101-107.

Grace, J. C. 1949. A controller's conception of a modern annual report. The Accounting Review (April): 171-178.

Graham, J. R., C. R. Harvey and S. Rajgopal. 2005. The economic implications of corporate financial reporting. Journal of Accounting and Economics (December): 3-73.

Graham, R. C., R. D. King and C. K. J. Morrill. 2003. Decision usefulness of alternative joint venture reporting methods. Accounting Horizons (June): 123-137.

Grambovas, C. A., B. Giner and D. Christodoulou. 2006. Earnings conservatism: Panel data evidence from the European Union and the United States. Abacus 42(3-4): 354-378.

Grande, V. B. 1976. Installment method of accounting. Management Accounting (January): 37-38.

Grandstaff, J. L. and L. L. Solsma. 2021. Financial statement fraud: A review from the era surrounding the financial crisis. Journal of Forensic & Investigative Accounting 13(3): 421-437.

Grant, E. B. and R. C. Witt. 1979. A look at leveraged leases under FAS no. 13. Management Accounting (February): 49-52.

Grant, G. 2008. Complying with the SEC's compensation discussion and analysis requirements. The CPA Journal (September): 30-32.

Grant, G. H and S. J. Conion. 2006. EDGAR extraction system: An automated approach to analyze employee stock option disclosures. Journal of Information Systems (Fall): 119-142.

Grau, F. C. 1975. Accounting for real estate joint ventures. Management Accounting (December): 47-50.

Grauberd, A. 2009. SEC rulemaking affecting smaller public companies: The rule 144 amendments. The CPA Journal (February): 26-28.

Graves, O. F., D. L. Flesher and R. E. Jordon. 1996. Pictures and the bottom line: The television epistemology of U. S. annual reports. Accounting, Organizations and Society 21(1): 57-88.

Gray, D. 1984. Corporate preferences for foreign currency accounting standards. Journal of Accounting Research (Autumn): 760-764.

Gray, R. P. 2003. Research note: Revisiting fair value accounting - Measuring commercial banks' liabilities. Abacus 39(2): 250-261.

Gray, R. P. and F. L. Clarke. 2004. A methodology for calculating the allowance for loan losses in commercial banks. Abacus 40(3): 321-341.

Gray, S. J. 1978. Segment reporting and the EEC multinationals. Journal of Accounting Research (Autumn): 242-253.

Gray, S. J. 1988. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus 24(1): 1-15.

Gray, S. J. and L. H. Radebaugh. 1984. International segment disclosures by U.S. and U.K. multinational enterprises: A descriptive study. Journal of Accounting Research (Spring): 351-360.

Gray, W. S. III. 1973. Discussion of cognitive aspects of annual reports: Field independence/dependence. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 210-214.

Greeley, H. D. 1919. New modern illustrative bookkeeping. Journal of Accountancy (October): 315-316.

Greeley, H. D. and C. E. Freeman. 1916. Form of financial statement. Journal of Accountancy (April): 275-280.

Green, D. Jr. 1961. The direct method of preparing consolidated statements. The Accounting Review (January): 129-137.

Green, D. Jr. 1964. Towards a theory of interim reports. Journal of Accounting Research (Spring): 35-49.

Green, D. Jr. and J. Segall. 1966. The predictive power of first-quarter earnings reports: A replication. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 21-36.

Green, S. 2004. Manager's Guide to the Sarbanes-Oxley Act: Improving Internal Controls to Prevent Fraud. Wiley.

Greenspan, A. J. 1991. Burmese Caper. Thomas Horton and Daughters.

Greenspan, J. W. and C. L. Hartwell. 2009. Are FASB statements becoming more understandable? The CPA Journal (February): 34-38.

Greer, H. C. 1938. Application of accounting rules and standards to financial statements. The Accounting Review (December): 333-345.

Greer, H. C. 1943. Structural fundamentals of financial statements. The Accounting Review (July): 193-205.

Greer, H. C. 1938. To what extent can the practice of accounting be reduced to rules and standards. Journal of Accountancy (March): 213-223. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.

Greer, H. C. 1955. Let's have the story - Quick! N.A.C.A. Bulletin (December): 492-508.

Grey, A. 1952. A "one economy" concept of financial accounting and reporting. The Accounting Review (January): 119-123.

Griffin, P. A. 1977. The time-series behavior of quarterly earnings: Preliminary evidence. Journal of Accounting Research (Spring): 71-83.

Griffin, P. A. 1982. Foreign exchange gains and losses: Impact on reported earnings. Abacus 18(1): 50-69.

Griffin, P. A. 1983. Management's preferences for FASB Statement No. 52: Predictive ability results. Abacus 19(2): 130-139.

Griffin, P. A. 1998. Further evidence on the economic effects of changes in loan loss provisions on bank stock returns. Abacus 34(2): 188-203.

Grimlund, R. A. 1985. A proposal for implementing the FASB's "reasonably possible" disclosure provision for product warranty liabilities. Journal of Accounting Research (Autumn): 575-594.

Grinnell, D. J. and C. T. Norgaard. 1972. Reporting changes in financial position. Management Accounting (September): 15-22.

Grinstein, Y., D. Weinbaum and N. Yehuda. 2017. The economic consequences of Perk disclosures. Contemporary Accounting Research 34(4): 1812-1842.

Grinyer, J. R. and A. Russell. 1992. Goodwill - An example of puzzle-solving in accounting - A comment. Abacus 28(1): 107-112.

Griswold, E. H. 1916. Fundamentals of investment securities accounting. Journal of Accountancy (November): 338-342.

Grojer, J. 2001. Intangibles and accounting classifications: In search of a classification strategy. Accounting, Organizations and Society 26(7-8): 695-713.

Groomer, S. M. and J. W. Hill. 1993. The effects of SFAS No. 91 on S&Ls' loan transactions and their implications for accounting research. Accounting Horizons (June): 1-11.

Grove, H. D. and J. D. Bazley. 1997. Interest rate swaps. Journal of Accounting Education15(4): 591-614.

Gu, F. and B. Lev. 2004. The information content of royalty income. Accounting Horizons (March): 1-12.

Guay, W., D. Samuels and D. Taylor. 2016. Guiding through the fog: Financial statement complexity and voluntary disclosure. Journal of Accounting and Economics (November-December): 234-269.

Guay, W. R. 2008. Conservative financial reporting, debt covenants, and the agency costs of debt. Journal of Accounting and Economics (August): 175-180.

Guay, W. R. and B. K. Sidhu. 2001. The usefulness of long-term accruals. Abacus 37(1): 110-131.

Guenther, D. A. and D. Young. 2000. The association between financial accounting measures and real economic activity: A multinational study. Journal of Accounting and Economics (February): 53-72.

Gunderson, R. H. 1977. Capitalization of computer system costs. Management Accounting (January): 48-50.

Gunnarson, A. B. 1933. The outlook of uniform accounting under the National Industrial Recovery Act. N.A.C.A Bulletin (August 15): 1707-1715.

Gupta, P., C. Linthicum and T. G. Noland. 2007. The road to IFRS. Strategic Finance (September): 29-33. (Will U.S. companies be able to report under international financial reporting standards).

Gupta, S. 1995. Determinants of the choice between partial and comprehensive income tax allocation: The case of the domestic international sales corporation. The Accounting Review (July): 489-511.

Guragai, B., W. Attachot and S. D. Peabody. 2020. Financial statement presentation of discontinued operations: Determinants and consequences. Advances in Accounting: Incorporating Advances in International Accounting (49): 100472.

Gushee, C. H. 1946. Bond discount or premium at refunding. The Accounting Review (January): 61-67.

Guthie, K., J. H. Irving and J. Sokolowsky. 2011. Accounting choice and the fair value option. Accounting Horizons (September): 487-510.

Guttman, I., O. Kadan and E. Kandel. 2006. A rational expectations theory of kinks in financial reporting. The Accounting Review (July): 811-848.

Habib, A. 2012. Non-audit service fees and financial reporting quality: A meta-analysis. Abacus 48(2): 214-248.

Hackett, R. P. 1935. Consistency in prepaid expenses. The Accounting Review (June): 206-209.

Hafzalla, N., R. Lundholm and E. M. Van Winkle. 2011. Percent accruals. The Accounting Review (January): 209-236.

Hafzalla, N. M. 2009. Managerial incentives for discretionary disclosure: Evidence from management leveraged buyouts. Review of Accounting Studies 14(4): 507-533.

Hagerman, R. L. 1975. A test of government regulation of accounting principles. The Accounting Review (October): 699-709.

Hagerman, R. L. 1978. The Metcalf report: Selling some assumptions. Management Accounting (January): 13-16.

Hagerman, R. L. and M. E. Zmijewski. 1979. Some economic determinants of accounting policy choice. Journal of Accounting and Economics (August): 141-161.

Hahn, W. 2011. The going-concern assumption: Its journey into GAAP. The CPA Journal (February): 26-31.

Hail, L. 2011. Discussion of Consequences and institutional determinants of unregulated corporate financial statements: Evidence from embedded value reporting. Journal of Accounting Research (May): 573-594.

Hail, L., A. Tahoun and C. Wang. 2018. Corporate scandals and regulation. Journal of Accounting Research (May): 617-671.

Hail, L., C. Leuz and P. Wysocki. 2010. Global accounting convergence and the potential adoption of IFRS by the U.S. (Part I): Conceptual underpinnings and economic analysis. Accounting Horizons (September): 355-394.

Hail, L., C. Leuz and P. Wysocki. 2010. Global accounting convergence and the potential adoption of IFRS by the U.S. (Part II): Political factors and future scenarios for U.S. accounting standards. Accounting Horizons (December): 567-588.

Hairston, S. A. and M. R. Brooks. 2019. Derivative accounting and financial reporting quality: A review of the literature. Advances in Accounting: Incorporating Advances in International Accounting (44): 81-94.

Hakansson, N. H. 1977. Interim disclosure and public forecasts: An economic analysis and a framework for choice. The Accounting Review (April): 396-426.

Hakansson, N. H. 1981. On the politics of accounting disclosure and measurement: An analysis of economic incentives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 1-35.

Hakansson, N. H. 1981. [On the politics of accounting disclosure and measurement: An analysis of economic incentives]: A reply. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 48-49.

Hales, J., L. Rees and T. J. Wilks. 2016. A synthesis of three commentaries on measurement and performance reporting. Accounting Horizons (December): 473-483.

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Journal of Accountancy. 2006. Statement of Federal Financial Accounting Standards 32 - Consolidated Financial Report of the United States Government Requirements: Implementing Statement of Federal Financial Accounting Concepts 4 "Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government". Journal of Accountancy (December): 110-112.

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Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 164 - Not-for-profit entities: Mergers and acquisitions (Including an amendment of FASB Statement No. 142). Journal of Accountancy (August): 76-88.

Journal of Accountancy. 2009. Statement of Financial Accounting Standards No. 165 - Subsequent events. Journal of Accountancy (August): 91-93.

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Journal of Accountancy. 2018. News digest: FASB proposes targeted changes to collaborative arrangements standard; FASB supersedes guidance related to Circular 202; Americans' financial satisfaction hits high mark; FinREC issues 2 revenue recognition working drafts; FASAB proposes new standards for accounting and reporting of government land; Fewer Americans delaying life events for financial reasons; Valuation of portfolio company investments addressed in AICPA working draft; To-do list: Key dates. Journal of Accountancy (July): 9-12.

Journal of Accountancy. 2018. News digest: New GASB standard addresses debt disclosures; New IFRS conceptual framework revises foundational reporting concepts; New international code clarifies ethics issues; How US consumers are fighting identity theft; How board members can perform oversight of Cybersecurity risks; To-do list: Key dates; New FAQs address familiarity threats; AICPA issues nonauthoritative guidance for payroll audits; Guidance addresses partnership accounting when IRS collects underpayments; How audit committees can evaluate lease accounting implementation; Cybersecurity challenges. Journal of Accountancy (June): 9-15.

Journal of Accountancy. 2018. News digest: SEC approves PCAOB's new auditor's reporting model; New analyses guide health care entities through change; PCAOB identifies most frequent 2016 audit issues; FASAB addresses intragovernmental exchanges and component reporting; AICPC offers advice on public entity determination; FinRec releases more revenue recognition working drafts. Journal of Accountancy (January): 9-12.

Journal of Accountancy. 2019. News digest. Journal of Accountancy (September): 11-14. (FASB proposes delays for certain preparers; ASB addresses ERISA plan auditor reporting, other information in annual reports; Audit evidence standard would be updated under proposal; Convergence with international standards sought for SSARSs; AICPA issues forensic accounting standards; Advocacy update: Testifying on ERISA audits; SEC addresses auditor independence; GASB proposes changes to Sec. 457 plan reporting).

Journal of Accountancy. 2019. News digest. Journal of Accountancy (October): 9-12. (Nonaccounting grad hires rise at CPA firms; FASB proposes delay in 3 key effective dates; GASB addresses lease accounting; FASB tackles difficult liabilities and equity topic; Coalition launched to protect professional licensing; FASB proposes clarifying interaction between 2 standards; FinREC issues credit loss standard working drafts).

Journal of Accountancy. 2019. News digest. Journal of Accountancy (November): 9-12. (FASB makes a second effort to improve balance sheet debt classification; Correction and clarification of lease accounting article in August 2019 issue; ABS addresses challenges in auditing accounting estimates; FASB proposes guidance to ease transition to new benchmark rates; Proposal would align AU-C 800 series with SAS No. 134; FASB proposes delay in long-term insurance standard effective date; Determining materiality for nonquantitative subject matters).

Journal of Accountancy. 2019. News digest. Journal of Accountancy (December): 9-12. (FASB votes to delay effective dates for 3 major standards; IASB, GASB address interbank-offered rate phaseout; Auditors get high marks, but non-US market optimism sags; New TQAs discuss 2019 Compliance Supplement's guidance for performing single audits; SEC addresses IPOs, ETFs, retail investor protections; AICPA seeks guidance on adjustments for conversions from S corp. to C corp.; SEC accepting Professional Accounting Fellow applications).

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