Financial Reporting and Standard Setting Bibliography K-M

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

Kaback, H. 1980. Behind the balance sheet: A case study in accounting analysis. The Accounting Review (January): 144-167.

Kachelmeier, S. J. and R. R. King. 2002. Using laboratory experiments to evaluate accounting policy issues. Accounting Horizons (September): 219-232.

Kajuter, P. and M. Nienhaus. 2017. The impact of IFRS 8 adoption on the usefulness of segment reports. Abacus 53(1): 28-58.

Kamin, J. Y. and J. Ronen. 1978. The smoothing of income numbers: Some empirical evidence on systematic differences among management-controlled and owner-controlled firms. Accounting, Organizations and Society 3(2): 141-157.

Kaminski, K. A. and E. A. Hogan. 2023. An examination of non-linearity in financial statement data using topological tests. Journal of Forensic & Investigative Accounting 15(1): 1-18.

Kamnikar, J. A., E. G. Kamnikar and A. Burrowes. 2012. One size does not fit all: A look at private company financial reporting in the U.S. and tiered GAAP alternatives being considered abroad. Journal of Accountancy (January): 46-49.

Kamph, H. N. 1961. Current values - An imperative in today's financial reporting. N.A.A. Bulletin (August): 17-24.

Kang, S. 1993. A conceptual framework for the stock price effects of LIFO tax benefits. Journal of Accounting Research (Spring): 50-61.

Kanodia, C. and H. Sapra. 2016. A real effects perspective to accounting measurement and disclosure: Implications and insights for future research. Journal of Accounting Research (May): 623-676.

Kanodia, C., R. Singh and A. E. Spero. 2005. Imprecision in accounting measurement: Can it be value enhancing? Journal of Accounting Research (June): 487-519.

Kanter, H. A. 2017. Lessons to learn from SEC accounting and auditing enforcements. Journal of Accountancy (December): 26-30.

Kaplan, D. and E. A. Fender. 1998. The development of comment letters on FASB proposals by the AICPA accounting standards executive committee. Accounting Horizons (June): 184-187.

Kaplan, M. C. and D. M. Reaugh. 1939. Accounting, reports to stockholders, and the SEC. The Accounting Review (September): 203-236.

Kaplan, R. S. 1970. Discussion of the time series behavior of earnings. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 104-107.

Kaplan, R. S. and K. G. Palepu. 2003. Expensing stock options: A fair-value approach. Harvard Business Review (December): 105-108.

Kaplan, R. S., K. Ramanna and M. Roston. 2023. Accounting for carbon offsets: Robust reporting principles to improve today's carbon-trading markets. Harvard Business Review (July/August): 126-137.

Kang, E. 208. Director interlocks and spillover effects of reputational penalties from financial reporting fraud. The Academy of Management Journal 51(3): 537-555.

Kaplan, S. E. and D. D. Williams. 2012. The changing relationship between audit firm size and going concern reporting. Accounting, Organizations and Society 37(5): 322-341.

Karim, J. 2012. Dysfunctional consequences of disclosure. Accounting Horizons (June): 381-383.

Karmel, R. S. 1981. Discussion of some implications of the United States constitution for accounting institution alternatives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 120-122.

Karrenbrock, W. E. 1958. Proof of surplus accruing to a holding company when the investment in a subsidiary is carried at cost. The Accounting Review (July): 461-468.

Karuna, C. 2010. Discussion of "The impact of product market competition on the quantity and quality of voluntary disclosures". Review of Accounting Studies 15(3): 712-723.

Katko, N. 2015. Lean accounting and generally accepted accounting principles. Cost Management (January/February): 25-29.

Katko, N. S. and S. A. Olinger. 2018. Lean inventory valuation: Lean accounting and GAAP compliance. Cost Management (January/February): 14-20.

Katz, D. M. 2011. Secrets of the bargain basement: Why do some companies hawk their assets at less than fair value? CFO (May): 21-23. ("As of 2009, FASB began to regard "negative goodwill" as a contradiction in terms, and now calls the product of such sweet deals "bargain purchase" amounts.)

Katz, W. G. 1941. Accounting problems in corporate distributions. The Accounting Review (September): 244-261.

Kawaller, I. G. 2012. Disclosures on derivatives and hedging transactions: A review of best practices. The CPA Journal (October): 38-39.

Kawaller, I. G. 2018. Update on hedge accounting rules: FASB addresses effectiveness concerns. The CPA Journal (March): 60-62.

Keating, M. 1999. An analysis of the value of reporting comprehensive income. Journal of Accounting Education 17(2-3): 333-339.

Keenan, R. M. 2003. Check your D&O insurance. Strategic Finance (May): 36-40. (Related to the Sarbanes-Oxley Act and directors' and officers' insurance).

Keister, O. R. 1967. Consolidations and intercompany bond holdings. The Accounting Review (April): 375-376.

Keller, E. 2006. The last mile of finance. Strategic Finance (March): 26-33. (The integrated financial close).

Keller, T. F. 1969. Another look at financial disclosure. Management Accounting (February): 19-22.

Kelley, A. C. 1948. Definitive income determinations: The measurement of corporate incomes on an objective scientific basis. The Accounting Review (April): 148-153.

Kelley, A. C. 1949. The presentation of corporate income and earned surplus. The Accounting Review (July): 285-289.

Kelly, L. 1985. Corporate management lobbying on FAS No. 8: Some further evidence. Journal of Accounting Research (Autumn): 619-632.

Kelly-Newton, L. 1980. A sociological investigation of the U.S.A. mandate for replacement cost disclosures. Accounting, Organizations and Society 5(3): 311-321.

Kelso, K. 2011. Building blocks of a successful financial close process. Journal of Accountancy (December): 18-21.

Kemp, P. S. 1963. Controversies on the construction of financial statements. The Accounting Review (January): 126-132.

Kemp, P. S. 1965. The authority of the Accounting Principles Board. The Accounting Review (October): 782-787.

Kemp, P. S. 1973. A further look at fairness in accounting. Management Accounting (January): 15-16, 28.

Kempner, J. J. 1957. Funds statement practices of certified public accounting firms. The Accounting Review (January): 71-82.

Kempster, J. H. 1977. The financial disclosure problem of municipalities. Management Accounting (July): 21-23.

Kennelly, J. W. 1972. Discussion of the predictive ability of alternative parts of interim financial statements. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 125-131.

Kenny, S. Y. and R. K. Larson. 2009. Interpreting IFRS. Journal of Accountancy (October): 60-65.

Kern, B. B. 2000. Structuring financial statement analysis projects to enhance critical thinking skills development. Journal of Accounting Education 18(4): 341-353.

Kern, B. B. 2000. The role of depreciation and the investment tax credit in tax policy and their influence on financial reporting during the 20th century. The Accounting Historians Journal 27(2): 145-164.

Kerrigan, H. D. 1937. Accounting for stock dividends paid. The Accounting Review (December): 369-385.

Kerrigan, H. D. 1937. Limitations on stock dividends. The Accounting Review (September): 238-255.

Kerrigan, H. D. 1937. Stock dividends in trust distributions. The Accounting Review (June): 93-104.

Kerrigan, H. D. 1938. Accounting for stock dividends received. The Accounting Review (June): 166-173.

Kerrigan, H. D. 1938. Corporate distributions as income to stockholders. The Accounting Review (December): 366-379.

Kettunen, J. 2017 Interlingual translation of the international financial reporting standard as institutional work. Accounting, Organizations and Society (56): 38-54.

Ketz, J. E. and J. A. Largay III. 1987. Reporting income and cash flows from operations. Accounting Horizons (June): 9-17.

Ketz, J. E. and W. K. Kunitake. 1985. Demand for and supply of SEC courses. Journal of Accounting Education 3(1): 91-106.

Keune, M. B. and K. M. Johnstone. 2009. Staff Accounting Bulletin No. 108 Disclosures: Descriptive evidence from the revelation of accounting misstatements. Accounting Horizons (March): 19-53.

Keys, D. E. 1978. Confidence interval financial statements: An empirical investigation. Journal of Accounting Research (Autumn): 389-399.

Keys, D. E. and C. Norton. 1978. Estimation error in income determination: A comment. The Accounting Review (October): 997-1002.

Khoo, E. S., Y. Lim and G. S. Monroe. 2020. Audit committee members' reputation incentives and their effectiveness in monitoring the financial reporting process. Abacus 56(3): 348-406.

Khumawala, S. B. and T. P. Gordon. 1997. Bridging the credibility of GAAP: Individual donors and the new accounting standards for nonprofit organizations. Accounting Horizons (September): 45-68.

Kieso, D. E., J. J. Weygandt and T. D. Warfield. 2003. Intermediate Accounting, 11th edition. Wiley.

Kiger, J. E. 1974. Volatility in quarterly accounting data. The Accounting Review (January): 1-7.

Kiger, J. E. 1975. Implications of volatility in quarterly accounting data: A reply. The Accounting Review (January): 130-132.

Killeen, M. 2015. Put the "A" back into FP&A. Cost Management (September/October): 41-48. (Financial planning and analysis).

Kim, J. and L. Zhang. 2014. Financial reporting opacity and expected crash risk: Evidence from implied volatility smirks. Contemporary Accounting Research 31(3): 851-875.

Kim, J. W., J. Lim and W. G. No. 2012. The effect of first wave mandatory XBRL reporting across the financial information environment. Journal of Information Systems (Spring): 127-153.

Kim, M. and W. Kross. 1998. The impact of the 1989 change in bank capital standards on loan loss provisions and loan write-offs. Journal of Accounting and Economics (26 February): 69-99.

Kim, S., P. Kraft and S. G. Ryan. 2013. Financial statement comparability and credit risk. Review of Accounting Studies 18(3): 783-823.

Kim, Y., H. Li and S. Li. 2012. Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences? Journal of Accounting and Economics (February-April): 249-270.

Kimball, H. G. 1935. The importance of understanding income and profits. The Accounting Review (June): 131-135.

Kimmel, P. and T. D. Warfield. 1993. Variation in attributes of redeemable preferred stock: Implications for accounting standards. Accounting Horizons (June): 30-40.

Kimmel, P. D., J. J. Weygandt and D. E. Kieso. 2003. Financial Accounting: Tools for Business Decision Making, 3rd edition. Wiley.

Kimmel, P. D., J. J. Weygandt and D. E. Kieso. 2010. Financial Accounting: Tools for Business Decision Making, 6th edition. Wiley.

Kimmell, D. L. 1976. Consolidation models at acquisition: Purchase and pooling of interest methods. The Accounting Review (July): 629-632.

King, A. M. 1994. Asset impairment. Management Accounting (March): 36-39. (Discussion of the FASB's exposure draft Accounting for the Impairment of Long-lived Assets).

King, A. M. 1996. Asset impairment - FASB gets it right. Management Accounting (January): 26-30.

King, A. M. 2001. Applying new M&A accounting rules. Strategic Finance (November): 33-36. (The pooling-of-interest method is out, the purchase method is in).

King, A. M. 2001. Warning: Use of EBITDA may be dangerous to your career. Strategic Finance (September): 35-37.

King, A. M. 2003. Fair value accounting: Its time has come and gone. Strategic Finance (September): 54-57.

King, A. M. 2005. Suzie's sweater: The new paradigm in accounting. Strategic Finance (August): 44-45. (The revenue recognition problem compared to the purchase of a sweater).

King, A. M. 2009. Determining fair value. Strategic Finance (January): 26-32.

King, A. M. 2009. Fair value is dangerous for cost management. Cost Management (January/February): 41-47.

King, A. M. 2009. Ghost and zombie assets. Strategic Finance (May): 34-39.

King, E. C. 1948. Presentation of pertinent data in financial statements. The Accounting Review (October): 345-354.

King, E. C. 1950. Current accounting problems. The Accounting Review (January): 35-44.

King, R. R. 2010. The PCAOB meets the constitution: The Supreme Court to decide on the PCAOB's conformity with the separation of powers doctrine and appointments clause. Accounting Horizons (March): 79-93. (The case before the court alleges constitutional problems with the Public Company Accounting Oversight Board created by Congress when it passed the Sarbanes-Oxley Act of 2002. According to King, "The Supreme Court's decision about the constitutionality of the PCAOB is important because of its potential impact on (1) the future of auditing oversight; (2) the validity of SOX; and (3) the future of independent agencies in general.").

King, R. R. and D. E. Wallin. 1995. Experimental tests of disclosure with an opponent. Journal of Accounting and Economics (February): 139-167.

King, R. R. and R. Schwartz. 1997. The Private Securities Litigation Act of 1995: A discussion of three provisions. Accounting Horizons (March): 92-106.

King, T. A. 2017. The problem with Non-GAAP earnings. Strategic Finance (April): 32-39.

King, T. E. and A. K. Ortegren. 1988. Accounting for hybrid securities: The case of adjustable rate convertible notes. The Accounting Review (July): 522-535.

King, T. E., A. K. Ortegren and R. M. King. 1990. A reassessment of the allocation of convertible debt proceeds and the implications for other hybrid financial instruments. Accounting Horizons (September): 10-19.

Kinney, W. and R. Libby. 1999. Research on credible financial reporting 1961-99: The contributions of Professor Nicholas Dopuch. Journal of Accounting Research (Studies on Credible Financial Reporting): 1-15.

Kinney, W. R. Jr. 1974. Covariability of segment earnings and multisegment company returns: A reply. The Accounting Review (January): 140-145.

Kinney, W. R. Jr. 1996. What can be learned from the FASB's process for SFAS No. 115? Accounting Horizons (June): 180-184.

Kinney, W. R. Jr. and L. S. McDaniel. 1989. Characteristics of firms correcting previously reported quarterly earnings. Journal of Accounting and Economics (February): 71-93.

Kircher, P. 1950. Investments in corporate reports. The Accounting Review (January): 89-93.

Kirk, D. J. 1976. The FASB: Serving its constituency. Management Accounting (June): 11-14, 25.

Kirk, D. J. 1978. Business and the FASB: The need for effective interaction. Management Accounting (September): 17-20, 27.

Kirk, D. J. 1988. "Looking back on fourteen years at the FASB: The education of a standard setter". Accounting Horizons (March): 8-17.

Kirk, D. J. 1989. Jurisdictional conflicts and conceptual differences in standard setting. Accounting Horizons (December): 107-113.

Kirk, D. J. 1991. Competitive disadvantage and mark-to-market accounting. Accounting Horizons (June): 98-106.

Kirk, D. J. 1991. Completeness and representational faithfulness of financial statements. Accounting Horizons (December): 135-141.

Kirk, N. 2006. Perceptions of the true and fair view concept: An empirical investigation. Abacus 42(2): 205-235.

Kirsch, R. J. 2006. The International Accounting Standards Committee, A Political History. Wolter-Kluwer.

Kirsch, R. J. and S. Sakthivel. 1993. Capitalize or expense? Management Accounting (January): 38-43.

Kirschenheiter, M., R. Mathur and J. K. Thomas. 2004. Accounting for employee stock options. Accounting Horizons (June): 135-156.

Kistler, L. H. 1967. Stock option disclosures are inadequate. The Accounting Review (October): 758-766.

Kitch, E. W. 1981. Discussion of some implications of the United States constitution for accounting institution alternatives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 123-128.

Klamm, B. K. and J. R. Segovia. 2014. Creating financial statements using FRx within Microsoft Dynamics GP: Learning vs. teaching. Journal of Accounting Education 32(2): 171-184.

Klassen, K. J. 1997. The impact of inside ownership concentration on the trade-off between financial and tax reporting. The Accounting Review (July): 455-474.

Klein, A. 2003. Likely effects of stock exchange governance proposals and Sarbanes-Oxley on corporate boards and financial reporting. Accounting Horizons (December): 343-355.

Klein, A. 2018. Discussion of Financial statement comparability and the efficiency of acquisition decisions. Contemporary Accounting Research 35(1): 203-210.

Klein, A. and C. A. Marquardt. 2006. Fundamentals of accounting losses. The Accounting Review (January): 179-206.

Kleinman, D. 1969. Discussion of toward experimental criteria for judging disclosure improvement. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 51-54.

Klumpes, P. J. M. 1994. The politics of rule development: A case study of Australian pension fund accounting rule-making. Abacus 30(2): 140-159.

Knechel, W. R. 1985. An analysis of alternative error assumptions in modeling the reliability of accounting systems. Journal of Accounting Research (Spring): 194-212.

Knight, L. G. 1995. Reporting cash transactions. Management Accounting (July): 41-45.

Knowlton, D. 1947. The semantics of annual reports. The Accounting Review (October): 360-366.

Knowlton, D. 1949. Needed - A common language for financial reporting. N.A.C.A. Bulletin (July 15): 1307-1316.

Knuff, W. B. 1932. Speeding up the preparation of financial statements. N.A.C.A. Bulletin (December 1): 521-531.

Knutson, P. H. 1970. Income distribution: The key to earnings per share. The Accounting Review (January): 55-68.

Knutson, P. H. and G. U. Napolitano. 1998. Criteria employed by the AIMR financial accounting policy committee in evaluating financial accounting standards. Accounting Horizons (June): 170-176.

Koch, A. P. 1960. The unconventional in accounts payable. The Accounting Review (July): 511-514.

Koch, B. S. 1981. Income smoothing: An experiment. The Accounting Review (July): 574-586.

Kochanek, R. F. 1974. Segmental financial disclosure by diversified firms and security prices. The Accounting Review (April): 245-258.

Kochanek, R. F. 1975. Segmental financial disclosure by diversified firms and security prices: A reply. The Accounting Review (October): 822-825.

Koehn, J. L. and S. W. Shelton. 2014. A comprehensive approach to comprehensive income. Strategic Finance (March): 41-49.

Koeppen, D. R. 1988. Using the FASB's conceptual framework: Fitting the pieces together. Accounting Horizons (June): 18-26.

Koh, K., S. Rajgopal and S. Srinivasan. 2013. Non-audit services and financial reporting quality: Evidence from 1978-1980. Review of Accounting Studies 18(1): 1-33.

Kohl, C. N. 1937. What is wrong with most profit and loss statements? N.A.C.A. Bulletin (July 1): 1207-1219.

Kohlbeck, M. 2005. Reporting earnings at Summer Technology - A capstone case involving intermediate accounting topics. Issues in Accounting Education (May): 195-212.

Kohlbeck, M. and T. D. Warfield. 2007. Unrecorded intangible assets: Abnormal earnings and valuation. Accounting Horizons (March): 23-41.

Kohlbeck, M. and X. Luo. 2019. Are CFO debt-like compensation incentives associated with financial reporting quality? Advances in Accounting: Incorporating Advances in International Accounting (45): 100413.

Kohlbeck, M. J. and T. J. Smith. 2015. A gain by any other name: Accounting for a bargain purchase gain. Issues in Accounting Education (August): 233-248.

Kohler, E. L. 1926. Tendencies in balance sheet construction. The Accounting Review (December): 1-11.

Kohler, E. L. 1931. The concept of earned surplus. The Accounting Review (September): 206-217.

Kohler, E. L. and H. T. Scovill. 1938. Some tentative propositions underlying consolidated reports. The Accounting Review (March): 63-77.

Kohler, M. F. and A. Matz. 1968. Swiss financial reporting and auditing practices. Abacus 4(1): 3-16.

Kollaritsch, F. P. 1960. Can the balance sheet reveal financial position? The Accounting Review (July): 482-489.

Komissarov, S., J. T. Kastantin and K. Rick. 2014. Impairment of long-lived assets: A comparison under the ASC and IFRS. The CPA Journal (May): 28-33.

Koo, D. S., S. Ramalingegowda and Y. Yu. 2017. The effect of financial reporting quality on corporate dividend policy. Review of Accounting Studies 22(2): 753-790.

Koonce, L., N. Seybert and J. Smith. 2011. Causal reasoning in financial reporting and voluntary disclosure. Accounting, Organizations and Society 36(4-5): 209-225.

Koreff, J., S. W. G. Robb and G. M. Trompeter. 2020. The sentinel effect and financial reporting aggressiveness in the healthcare industry. Accounting Horizons (March): 131-149.

Kothari, S. P. 2019. Accounting information in corporate governance: Implications for standard setting. The Accounting Review (March): 357-361.

Kothari, S. P., K. Ramanna and D. J. Skinner. 2010. Implications for GAAP from an analysis of positive research in accounting. Journal of Accounting and Economics (December): 246-286.

Kraft, A. G., R. Vashishtha and M. Venkatachalam. 2018. Frequent financial reporting and managerial myopia. The Accounting Review (March): 249-275.

Kraft, P. 2015. Rating agency adjustments to GAAP financial statements and their effect on ratings and credit spreads. The Accounting Review (March): 641-674.

Kramer, J. L. 1974. Accounting theory: Revolution or evolution? Management Accounting (April): 31-34.

Kranacher, M. 2008. The future of Sarbanes-Oxley. The CPA Journal (October): 16-21.

Kranacher, M. 2008. The PCAOB's primary mission: Improving confidence in financial reporting. The CPA Journal (January): 14-20.

Kranacher, M. 2011. Raising the bar: An interview with James R. Doty, PCAOB Chairman. The CPA Journal (July): 14-19.

Krancher, M. 2011. Recollections on standards setting, convergence, and crisis. The CPA Journal (February): 20-25.

Krause, J., T. Sellhorn and K. Ahmed. 2017. Extreme uncertainty and forward-looking disclosure properties. Abacus 53(2): 240-272.

Kravitz, R. H. 2009. Socially responsible accounting. The CPA Journal (November): 16-22.

Kreuze, J. G., G. E. Newell and S. J. Newell. Environmental disclosures: What companies are reporting. Management Accounting (July): 37-40, 42-43.

Kreuze, J. G., S. A. Langsam and J. W. Penner. 2013. Do multiple reporting frameworks enhance financial statement usefulness? The CPA Journal (December): 16-18.

Krishnan, G. V. and J. Zhang. 2022. Principles-based standards and conditional accounting conservatism. Advances in Accounting (58): 100607.

Krishnan, G. V., C. Wang and W. Yu. 2021. Do high ability managers mitigate litigation related to financial reporting? Journal of Management Accounting Research 33(1): 171-196.

Krishnan, J. and J. S. Yang. 2009. Recent trends in audit report and earnings announcement lags. Accounting Horizons (September): 265-288.

Krishnan, R. and M. H. Yetman. 2011. Institutional drivers of reporting decisions in nonprofit hospitals. Journal of Accounting Research (September): 1001-1039.

Krishnan, R., J. L. Luft and M. D. Shields. 2005. Effects of accounting-method choices on subjective performance-measure weighting decisions: Experimental evidence on precision and error covariance. The Accounting Review (October): 1163-1192.

Krishnan, S. and P. Lin. 2012. Inventory valuation under IFRS and GAAP. Strategic Finance (March): 50-58.

Krom, C. L. 2009. Preparing for IFRS: Great online information sources. The CPA Journal (April): 9-10.

Kronquist, S. L. and N. Newman-Limata. 1990. Reporting corporate cash flows. Management Accounting (July): 31, 34-36.

Krumwiede, T. 2008. Why historical cost accounting makes sense. Strategic Finance (August): 33-39.

Kubick, T. R. and Y. Li. 2023. The effect of managerial adverse experience on financial reporting. The Accounting Review (May): 307-333.

Kucic, A. R. and S. T. Battaglia. 1981. Matrix accounting for the statement of changes in financial position. Management Accounting (April): 27-32.

Kumar, G., W. M. Wilder and M. H. Stocks. 2008. Voluntary accounting disclosures by U.S.-listed Asian companies. Journal of International Accounting Research 7(1): 25-50.

Kunz, A. H. and M. Staehle. 2020. Recognition versus disclosure of future loss conditions and the decision-usefulness of financial statements. The Accounting Review (September): 247-264.

Kunze, H. L. 1931. Liquidation of partnership under court administration. The Accounting Review (March): 62-63.

Kunze, H. L. 1940. A new form of funds statement. The Accounting Review (June): 222-225.

Kuter, M., M. Gurskaya, A. Andreenkova and R. Bagdasaryan. 2017. The early practices of financial statement formation in Medieval Italy. The Accounting Historians Journal 44(2): 17-25.

Kyung, H., H. Lee and C. Marquardt. 2019. The effect of voluntary clawback adoption on non-GAAP reporting. Journal of Accounting and Economics (February): 175-201.

Lacina, M. J., B. R. Marks and H. Shin. 2009. The information content of quarterly foreign earnings of U.S. multinational companies under SFAS N. 131. Journal of International Accounting Research 8(2): 23-44.

LaFond, R. and H. You. 2010. The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality. Journal of Accounting and Economics (February): 75-83.

Lamb, L. B., J. K. Wright, S. H. Morlino and D. M. Boyle. 2022. The SEC's EPS initiative: Those responsible for financial reporting, governance, and oversight should expect the SEC to have an increased focus on earnings management. Strategic Finance (May): 42-49.

Lambert, R. 2010. Discussion of “Implications for GAAP from an analysis of positive research in accounting”. Journal of Accounting and Economics (December): 287-295.

Lambert, R. A. 1984. Income smoothing as rational equilibrium behavior. The Accounting Review (October): 604-618.

Lamden, C. W. 1964. The function of the state board of accountancy in improving reporting standards in California. The Accounting Review (January): 128-132.

Lamoreaux, M. G. 2010. Countdown to convergence: Track the overhaul of U.S. GAAP and IFRS over the next 15 months. Journal of Accountancy (March): 24-30.

Lamoreaux, M. G. 2010. Financial regulatory reform. Journal of Accountancy (September): 30-34.

Lamoreaux, M. G. 2011. FASB prepares to reprioritize: An interview with Chairman Leslie Seidman. Journal of Accountancy (May): 32-41.

Lamoreaux, M. G. 2011. PCAOB set to expand under new mandates: An interview with Chairman James R. Doty. Journal of Accountancy (July): 36-39.

Lamoreaux, M. G. 2012. A new system for recognizing revenue. Journal of Accountancy (January): 30-35.

Lamoreaux, M. G. and K. Nilsen. 2010. Convergence milestone: Revenue recognition among proposals released as FASB, IASB commit to new timeline. Journal of Accountancy (August): 26-32.

Landsman, W. R. and K. V. Peasnell. 2013. The changing landscape of banking and the challenges it poses for accounting and financial reporting. Accounting Horizons (December): 757-773.

Lanen, W. N. and R. E. Verrecchia. 1987. Operating decisions and the disclosure of management accounting information. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 165-189.

Lang, M. and L. Stice-Lawrence. 2015. Textual analysis and international financial reporting: Large sample evidence. Journal of Accounting and Economics (November-December): 110-135.

Lang, M., J. S. Raedy and M. H. Yetman. 2003. How representative are firms that are cross-listed in the United States? An analysis of accounting quality. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 363-386.

Lang, M. H. 2010. Research, Standard Setting, and Global Financial Reporting, Foundations and Trends© in Accounting by Mary E. Barth. The Accounting Review (January): 381-382.

Lang, M. H., K. V. Lins and D. P. Miller. 2003. ADRs, analysts, and accuracy: Does cross listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 317-345.

Lange, C. D., J. M. Fornaro and R. J. Buttermilch. 2014. Qualitative assessment of impairment for goodwill and other indefinite-lived intangibles. The CPA Journal (June): 22-29.

Lange, C. D., J. M. Fornaro and R. J. Buttermilch. 2015. A new era for private company accounting standards. The CPA Journal (January): 28-36.

Lange, C. K. and J. M. Fornaro. 2017. Consolidation of variable interest entities for private companies: Accounting alternatives under ASU 2014-07. The CPA Journal (February): 46-50.

Langer, R. and B. Lev. 1993. The FASB's policy of extended adoption for new standards: An examination of FAS No. 87. The Accounting Review (July): 515-533.

Langmead, J. M. and J. Soroosh. 2009. International financial reporting standards: The road ahead. The CPA Journal (March): 16-24.

Langmead, J. M. and J. Soroosh. 2009. Planning ahead for IFRS 1. The CPA Journal (October): 24-29.

Langmead, J. M. and J. Sorrosh. 2010. Mapping the road to IFRS: A survey of CPAs in public practice. The CPA Journal (August): 30-35.

Langmead, J. M. and J. Soroosh. 2011. Accounting for financial instruments: More turmoil ahead. The CPA Journal (February): 6-12.

Langmead, J. M. and K. O. Keeling. 2010. How blue chip companies fared under FIN 48. The CPA Journal (May): 28-33.

Larcker, D. F. 1981. Discussion of the SEC "reversal" of FASB Statement No 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 218-226.

Larcker, D. F. and L. Revsine. 1983. The oil and gas accounting controversy: An analysis of economic consequences. The Accounting Review (October): 706-732.

Largay, J. A. III. 2003. Commentaries on principles- vs. rules-based standards. Accounting Horizons (March): 59.

Largay, J. A. III and S. C. Weaver. 2009. The proposed financial reporting overhaul and business valuation. Management Accounting Quarterly (Winter): 24-37.

Larson, G. N. 1994. A crisis of confidence in financial reporting. Management Accounting (February): 52-54.

Larson, K. D. and G. L. Holstrum. 1973. Financial accounting standards in the United States: 1973-? Abacus 9(1): 3-15.

Larson, K. D. and N. J. Gonedes. 1969. Business combinations: An exchange ratio determination model. The Accounting Review (October): 720-728.

Larson, R. K. and K. L. Brown. 2004. Where are we with long-term contract accounting? Accounting Horizons (September): 207-219.

Lasser, J. K. and J. A. Gerardi. 1936. The relation of accountants to Federal Securities Act. N.A.C.A. Bulletin (July 15): 1289-1313.

Lauver, R. C. 1966. The case for poolings. The Accounting Review (January): 65-74.

Laux, C. and C. Leuz. 2009. The crisis of fair-value accounting: Making sense of the recent debate. Accounting, Organizations and Society 34(6-7): 826-834.

Lawrence, E. C. 1983. Reporting delays for failed firms. Journal of Accounting Research (Autumn): 606-610.

Lawton, W. H. 1914. Treatment of sinking funds. Journal of Accountancy (July): 80-82.

Lawton, W. H. 1917. Treatment of unissued stock and bonds. Journal of Accountancy (April): 241-253.

Le Guyader, L. P. 2015. The tale of a whale: The London whale trading scandal cost JPMorgan Chase & Co. a whopping $6 billion in trading losses and almost $1 billion in penalties. But some aspects of the trading portfolio should have sent warning signals - especially to management accountants. What went wrong? Strategic Finance (April): 40-47.

Leary, W. M. 1959. Untapped source of better reporting. N.A.A. Bulletin (September): 85-86.

Lebar, M. A. 1982. A general semantics analysis of selected sections of the 10-K, the annual report to shareholders, and the financial press release. The Accounting Review (January): 176-189.

Lee, C. and D. Morse. 1990. Summary annual reports. Accounting Horizons (March): 39-50.

Lee, C., E. J. Lusk and M. Halperin. 2014. Content analysis for detection of reporting irregularities: Evidence from restatements during the SOX-era. Journal of Forensic & Investigative Accounting 6(1): 99-122.

Lee, C., K. Surysekar and T. Tian. 2022. Financial restatement and selling, general, and administrative (SG&A) cost stickiness. Journal of Forensic Accounting Research 7(1): 30-49.

Lee, C. J. 1985. Stochastic properties of cross-sectional financial data. Journal of Accounting Research (Spring): 213-227.

Lee, K. and S. F. Schantl. 2019. Financial reporting and credit ratings: On the effects of competition in the rating industry and rating agencies' gatekeeper role. Journal of Accounting Research (May): 545-600.

Lee, S. and Z. Rezaee. 2022. The effect of alleged financial statement fraud on audit fees and short interest. Journal of Forensic Accounting Research 7(1): 210-236.

Lee, T. 1994. The changing form of the corporate annual report. The Accounting Historians Journal 21(1): 215-232.

Lee, T. 1996. Income and Value Measurement, 3rd edition revised. Thomson.

Lee, T. A. 2006. Reply to commentary: The FASB and accounting for economic reality. Cunning plans, spinners, and ideologues: Blackadder and Baldrick try accounting for economic reality. Accounting and the Public Interest (6): 45-50.

Lee, T. A. 2006. The FASB and accounting for economic reality. Accounting and the Public Interest (6): 1-21.

Lee, T. A. 2023. On the asset-liability, revenue-expense tension in financial accounting. The Accounting Historians Journal 50(1): 69-75.

Lee, Y. G. 2014. An examination of restructuring charges surrounding the implementation of SFAS 146. Review of Accounting Studies 19(2): 539-572.

Leech, T. 2010. SOX 404 & dangers of control frameworks. Cost Management (May/June): 6-14.

Leer, J. A. 1964. A logical approach to the statement of affairs. The Accounting Review (October): 1036-1039.

Leftwich, R. W., R. L. Watts and J. L. Zimmerman. 1981. Voluntary corporate disclosure: The case of interim reporting. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 50-77.

Leibowicz, B. 2013. Reporting foreign investments and activities. The CPA Journal (July): 52-59.

Leisenring, J. J. 2004. The meaning of neutral financial reporting. Journal of Forensic Accounting (5): 271-272.

Lemke, B. C. 1947. The treatment of unamortized discount and expense applicable to bonds refunded before maturity. The Accounting Review (October): 379-384.

Lennard, A. 2010. The case for entry values: A defence of replacement cost. Abacus 46(1): 97-103.

Lentilhon, R. W. 1964. Determination of goodwill and bonus on admission of a partner. The Accounting Review (July): 754-756.

Leonard, B., B. M. Bird and M. Segal. 2009. Like-kind exchanges of mixed-use property. The CPA Journal (October): 42-47.

Leone, A. J. 2007. Factors related to internal control disclosure: A discussion of Ashbaugh, Collins, and Kinney (2007) and Doyle, Ge, and McVay (2007). Journal of Accounting and Economics (September): 224-237.

Leone, A. J. and S. Rock. 2002. Empirical tests of budget ratcheting and its effect on managers’ discretionary accrual choices. Journal of Accounting and Economics (February): 43-67.

Leone, M. 2010. One size gives fits to all: Financial executives say that proposed changes to revenue-recognition rules ignore real-world realities. CFO (October): 22-25 .

Leone, M. 2010. Sucking the LIFO out of inventory: The government sees billions of dollars in potential tax revenue sitting on the shelves of company warehouses. CFO (July/August): 27-29 .

Leone, M. 2010. Taking the "ease" out of "lease"? By doing away with operating leases, new accounting rules could bring billions of dollars back onto balance sheets. CFO (December): 52-55.

Leone, M. 2010. Technical difficulties: As the pace of accounting-rule changes intensifies, can IT systems keep up? CFO (November): 27-29 .

Leone, M. 2010. Your loss is your gain: Uncle Sam has extended the time frame for loss carrybacks. Should you take advantage? CFO (March): 55-58.

Leonhardi, W. 1941. Bad debts in the profit-and-loss statement. The Accounting Review (September): 234-243.

Leonard, W. G. 1958. Comments on "Accounting and Reporting Standards for Corporate Financial Statements-1957 Revision". The Accounting Review (July): 401-402.

Leonard, W. G. 1959. Accumulated depreciation - Balance sheet presentation. The Accounting Review (October): 572-573.

Lerman, A. and J. Livnat. 2010. The new Form 8-K disclosures. Review of Accounting Studies 15(4): 752-778.

Leuz, C. 2003. Discussion of ADRs, analysts, and accuracy: Does cross-listing in the United States improve a firm's information environment and increase market value? Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 347-362.

Leuz, C. 2003. IAS versus U.S. GAAP: Information asymmetry-based evidence from Germany's new market. Journal of Accounting Research (June): 445-472.

Leuz, C. 2006. Cross listing, bonding and firms’ reporting incentives: A discussion of Lang, Raedy and Wilson (2006). Journal of Accounting and Economics (October): 285-299.

Leuz, C. 2007. Was the Sarbanes-Oxley Act of 2002 really this costly? A discussion of evidence from event returns and going-private decisions. Journal of Accounting and Economics (September): 146-165.

Leuz, C. and P. D. Wysocki. 2016. The economics of disclosure and financial reporting regulation: Evidence and suggestions for future research. Journal of Accounting Research (May): 525-622.

Lev, B. 1968. The aggregation problem in financial statements: An informational approach. Journal of Accounting Research (Autumn): 247-261.

Lev, B. 1970. A comment on "business combinations: An exchange ratio determination model". The Accounting Review (July): 532-534.

Lev, B. 1970. The informational approach to aggregation in financial statements: Extensions. Journal of Accounting Research (Spring): 78-94.

Lev, B. 2004. Sharpening the intangibles edge. Harvard Business Review (June): 109-116. (Summary).

Lev, B. and A. Schwartz. 1971. On the use of the economic concept of human capital in financial statements. The Accounting Review (January): 103-112.

Lev, B. and F. Gu. 2016. The End of Accounting and the Path Forward for Investors and Managers. Wiley.

Lev, B. and P. Zarowin. 1999. The boundaries of financial reporting and how to extend them. Journal of Accounting Research (Autumn): 353-385.

Lev, B., S. Radhakrishnan and W. Zhang. 2009. Organization capital. Abacus 45(3): 275-298.

Lev, B., S. G. Ryan and M. Wu. 2008. Rewriting earnings history. Review of Accounting Studies 13(4): 419-451.

Levitt, A. 1998. The importance of high quality accounting standards. Accounting Horizons (March): 79-82.

Levy, H. B. 2015. Finding the forest among the trees: Overcoming overload and achieving greater disclosure effectiveness. The CPA Journal (July): 6-10.

Levy, H. B. 2015. Was GAAP ever 'generally accepted'? The CPA Journal (May): 12-13.

Levy, H. B. 2016. Searching for buried treasure: The elusive completeness assertion for revenue. The CPA Journal (November): 56-57. (Auditing traps).

Levy, H. B. 2016. Searching for buried treasure: The elusive completeness assertion for revenue, Part 2. The CPA Journal (December): 54-55.

Levy, H. B. 2016. The author responds. The CPA Journal (November): 14.

Levy, H. B. 2017. 'Plain paper' financial statements: Back to the future? The CPA Journal (July): 20-22.

Levy, H. B. 2019. Can privately held and government entities present condensed interim financial information? The CPA Journal (February): 15-16.

Levy, H. B. 2019. Liquidation basis accounting and reporting. The CPA Journal (July): 54-57.

Levy, H. B. 2020. Financial reporting and auditing implications of the COVID-19 pandemic. The CPA Journal (May): 26-33.

Levy, M. A. 1990. Sun Microsystems automates financial reporting. Management Accounting (January): 24-27.

Lewellen, C. M. 2023. Tax haven incorporation and financial reporting transparency. Review of Accounting Studies 28(3): 1811-1855.

Lewellen, J. 2010. Accounting anomalies and fundamental analysis: An alternative view. Journal of Accounting and Economics (December): 455-466.

Lewis, N. R., L. D. Parker and P. Sutcliffe. 1984. Financial reporting to employees: The pattern of development 1919 to 1979. Accounting, Organizations and Society 9(3-4): 275-289.

Lewis, W. L. 1927. Furnishing financial statements within ten days after closing. N.A.C.A. Bulletin (March 15): 654-663.

Li, D. H. 1960. The nature and treatment of dividends under the entity concept. The Accounting Review (October): 674-679.

Li, D. H. 1960. The nature of corporate residual equity under the entity concept. The Accounting Review (April): 258-263.

Li, F. 2008. Annual report readability, current earnings, and earnings persistence. Journal of Accounting and Economics (August): 221-247.

Li, S. and E. T. Nwaeze. 2015. The association between extensions in XBRL disclosures and financial information environment. Journal of Information Systems (Fall): 73-99.

Li, S. and R. Pinsker. 2005. Modeling RBRT adoption and its effects on cost of capital. International Journal of Accounting Information Systems 6(3): 196-215.

Li, X. 2010. The impacts of product market competition on the quantity and quality of voluntary disclosures. Review of Accounting Studies 15(3): 663-711.

Li, X., J. Ng and W. Saffar. 2021. Financial reporting and trade credit: Evidence from mandatory IFRS adoption. Contemporary Accounting Research 38(1): 96-128.

Li, Z., K. Ye, C. Zeng and B. Zhang. 2023. Ending at the wrong time: The financial reporting consequences of a uniform fiscal year-end. The Accounting Review (May): 367-396.

Liang, P. J. 2010. Accounting Disclosure and Real Effects by Chandra Kanodia. The Accounting Review (May): 1119-1120.

Liang, Y., I. Marinovic and F. Varas. 2018. The credibility of financial reporting: A reputation-based approach. The Accounting Review (January): 317-333.

Libby, R. and T. Brown. 2013. Financial statement disaggregation decisions and auditors' tolerance for misstatement. The Accounting Review (March): 641-665.

Libby, R., R. Bloomfield and M. W. Nelson. 2002. Experimental research in financial accounting. Accounting, Organizations and Society 27(8): 775-810.

Lilien, S. and V. Pastena. 1981. Intramethod comparability: The case of the oil and gas industry. The Accounting Review (July): 690-703.

Lilien, S. and V. Pastena. 1982. Determinants of intramethod choice in the oil and gas industry. Journal of Accounting and Economics (December): 145-170.

Lilien, S., M. Mellman and V. Pastena. 1988. Accounting changes: Successful versus unsuccessful firms. The Accounting Review (October): 642-656.

Lill, T. R. 1917. Treatment of depreciation in railway income statements. Journal of Accountancy (January): 1-6.

Lim, S. S. and S. Sunder. 1991. Efficiency of asset valuation rules under price movement and measurement errors. The Accounting Review (October): 669-693.

Lin, B. and R. Yang. 2012. Restructuring the accounting rules for restructuring charges? The CPA Journal (March): 38-41.

Lin, H. and A. Yen. 2022. Auditor rotation, key audit matter disclosures, and financial reporting quality. Advances in Accounting (57): 100594.

Lin, P., S. Lee, X. Chen and J. Yur-Austin. 2015. Highlights of financial restatements from 2000 through 2011. Management Accounting Quarterly (Fall): 19-32.

Lin, P. P. 2010. SaaS: What accountants need to know. The CPA Journal (June): 68-72.

Lin, S., W. N. Riccardi, C. Wang, P. E. Hopkins and G. Kabureck. 2019. Relative effects of IFRS adoption and IFRS convergence on financial statement comparability. Contemporary Accounting Research 36(2): 588-628.

Lin, Y. and M. Nienhaus. 2015. The non-diversifiable risk of financial reporting system: Evidence from the German market. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 197-208.

Lin, Y., H. Huang, M. E. Riley and C. Lee. 2020. Corporate social responsibility and financial reporting quality: Evidence from restatements. Accounting and the Public Interest (20): 61-75.

Lindahl, F. and H. Schadewitz. 2013. Are legal families related to financial reporting quality? Abacus 49(2): 242-267.

Lindberg, D. L. and D. L. Seifert. 2010. A new paradigm of reporting. The CPA Journal (January): 36-39.

Linsmeier, T. J. 2011. Financial reporting and financial crises: The case for measuring financial instruments at fair value in financial statements. Accounting Horizons (June): 409-417.

Linsmeier, T. J. 2016. Revised model for presentation in statement(s) of financial performance: Potential implications for measurement in the conceptual framework. Accounting Horizons (December): 485-498.

Linsmeier, T. J. and N. D. Pearson. 1997. Quantitative disclosures of market risk in the SEC release. Accounting Horizons (March): 107-135.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB exposure draft, "Proposed statement of financial accounting standards - Accounting for derivatives and similar financial instruments and for hedging activities". Accounting Horizons (March): 157-163.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB invitation to comment, "Recommendations of the AICPA special committee on financial reporting and the association for investment management research". Accounting Horizons (March): 139-156.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB exposure draft, Proposed statement of financial accounting standards - Reporting comprehensive income. Accounting Horizons (June): 117-119.

Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: An issues paper on comprehensive income. Accounting Horizons (June): 120-126.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB: Response to FASB special report, "Issues associated with the FASB project on business combinations". Accounting Horizons (March): 87-89.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB: Response to a discussion paper issued by the IASC/CICA steering committee on financial instruments, "Accounting for financial assets and financial liabilities". Accounting Horizons (March): 90-97.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB and IASC: Intangible assets. Accounting Horizons (September): 312-316.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB and IASC: Proposed statement of financial accounting concepts - Using cash flow information in accounting measures. Accounting Horizons (September): 304-311.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to IASC and FASB: Proposed statement of financial accounting standards - Employers' disclosures about pensions and other postretirement benefits. Accounting Horizons (June): 201-207.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to IASC and FASB: Provisions, contingent liabilities and contingent assets. Accounting Horizons (June): 192-200.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. Criteria for assessing the quality of an accounting standard. Accounting Horizons (June): 161-162.

Lipe, M. G. 1998. Individual investors' risk judgments and investment decisions: The impact of accounting and market data. Accounting, Organizations and Society 23(7): 625-640.

Lipe, R. C. 1986. The information contained in the components of earnings. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 37-64.

Lipe, R. C. 1998. Some recent financial reporting issues at the Securities and Exchange Commission. Accounting Horizons (December): 419-428.

Lipe, R. C. 2006. Introduction: Forum of articles related to recent reforms in financial reporting. Accounting Horizons (March): 37-38.

Lisowsky, P. and M. Minnis. 2020. The silent majority: Private U.S. firms and financial reporting choices. Journal of Accounting Research (June): 547-588.

Lisowsky, P., M. Minnis and A. Sutherland. 2017. Economic growth and financial statement verification. Journal of Accounting Research (September): 745-794.

Litt, B., D. S. Sharma, T. Simpson and P. N. Tanyi. 2014. Audit partner rotation and financial reporting quality. Auditing: A Journal of Practice & Theory 33(3): 59-86.

Littan, S. 2020. Financial reporting during the pandemic. Strategic Finance (October): 23-24.

Littan, S. 2021. Financial reporting at a crossroads: The ramifications are broad as the IASB and FASB seek stakeholder input on their respective five-year agendas. Strategic Finance (September): 22, 24.

Littan, S., L. Watson and N. Kaleta-Schraa. 2021. Financial and sustainable reporting converge: Europe and technology are driving the integration of financial and sustainable business reporting. Strategic Finance (January): 26-33.

Little, A. S. 1908. Bond values from another point of view. Journal of Accountancy (September): 329-337.

Little, A. S. 1916. Brothers all. Journal of Accountancy (May): 344-353. (Related to bond values and compound interest).

Little, A. S. 1947. The frequency of "often". The Accounting Review (April): 162-165.

Littleton, A. C. 1932. Capital and surplus. The Accounting Review (December): 290-293.

Littleton, A. C. 1934. Dividends presuppose profits. The Accounting Review (December): 304-311.

Littleton, A. C. 1934. The dividend base. The Accounting Review (June): 140-148.

Littleton, A. C. 1934. The income approach. The Accounting Review (December): 342-346.

Littleton, A. C. 1970. Factors limiting accounting. The Accounting Review (July): 476-480.

Liu, A. Z. 2014. Can external monitoring affect corporate financial reporting and disclosure? Evidence from earnings and expectations management. Accounting Horizons (September): 529-559.

Lively, H. M. and N. J. Mastracchio Jr. 2012. Multiple financial accounting standards intensify the dilemma of what to teach: Stalled convergence presents challenges for educators. The CPA Journal (October): 62-65.

Liu, C. and H. F. Mittelstaedt. 2002. Materiality judgments and disclosure of retiree health care costs under SFAS No. 81. Review of Accounting Studies 7(4): 405-434.

Liu, Q. and K. Hiltebeitel. 2010. IFRS adoption in the U.S.: Why the postponement? The CPA Journal (November): 26-30.

Lo, K. 2010. Materiality and voluntary disclosures. Journal of Accounting and Economics (February): 133-135.

Lo, K., F. Ramos and R. Rogo. 2017. Earnings management and annual report readability. Journal of Accounting and Economics (February): 1-25.

Lobo, G. J. and I. Song. 1989. The incremental information in SFAS No. 33 income disclosures over historical cost income and its cash and accrual components. The Accounting Review (April): 329-343.

Lobo, G. J. and J. Zhou. 2006. Did conservatism in financial reporting increase after the Sarbanes-Oxley Act? Initial evidence. Accounting Horizons (March): 57-73.

Loftus, J. A. 2003. The CF and accounting standards: The persistence of discrepancies. Abacus 39(3): 298-309.

Logan, G. A. 1949. Justification of and explanation of sinking fund reserves. The Accounting Review (April): 203-205.

Loh, A. L. C. and T. H. Tan. 2002. Asset write-offs - Managerial incentives and macroeconomic factors. Abacus 38(1): 134-151.

Lokanan, M. 2021. Applying four quantitative modeling techniques to detect fraud in financial statements. Journal of Forensic & Investigative Accounting 13(2): 362-383.

Lonergan, W. 2009. Discussion of Bloom. Abacus 45(3): 390-396.

Lookabill, L. L. 1976. Some additional evidence on the time series properties of accounting earnings. The Accounting Review (October): 724-738.

López-Espinosa, G., J. Maddocks and F. Polo-Garrido. 2012. Co-operatives and the equity-liabilities puzzle: Concerns for accounting standard-setters. Accounting Horizons (December): 767-787.

Lorek, K. S. 2014. A critical assessment of the time-series literature in accounting pertaining to quarterly accounting numbers. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 315-321.

Lorek, K. S. and G. L. Willinger. 2003. The earnings forecasting conundrum. Management Accounting Quarterly (Fall): 63-68.

Lorek, K. S., C. L. McDonald and D. H. Patz. 1976. A comparative examination of management forecasts and Box-Jenkins forecasts of earnings. The Accounting Review (April): 321-330.

Lorek, K. S., J. D. Icerman and A. A. Abdulkader. 1983. Further descriptive and predictive evidence on alternative time-series models for quarterly earnings. Journal of Accounting Research (Spring): 317-328.

Lorig, A. N. 1943. Valuing inventories in profit and loss determination. The Accounting Review (July): 234-239.

Louderback, J. G. III. 1971. Projectability as a criterion for income determination methods. The Accounting Review (April): 298-305.

Louis, H. 2003. The value relevance of the foreign translation adjustment. The Accounting Review (October): 1027-1047.

Louis, H. and O. Urcan. 2015. Agency conflicts, dividend payout, and the direct benefits of conservative financial reporting to equity-holders. Contemporary Accounting Research 32(2): 455-484.

Love, V. J. 2011. Private company accounting: A concept whose time has come. The CPA Journal (February): 16-18.

Love, V. J. 2013. Financial statement fraud: Strategies for detection and investigation. The CPA Journal (November): 14-15.

Love, V. J. 2015. Have you ever seen "footnotes" to the financial statements? The CPA Journal (January): 16-17.

Love, V. J. and J. H. Eickemeyer. 2009. IFRS and accountants' liability. The CPA Journal (April): 54-59.

Love, V. J. and T. R. Manisero. 2017. 'Plain Paper' financial statements made not so plain: An overview of SSARS 21. The CPA Journal (May): 8-11. (Steps to reduce the engagement risk and comply with the standards).

Love, V. J. and T. R. Manisero. 2017. The authors respond. The CPA Journal (July): 18.

Love, V. J. and T. R. Manisero. 2017. The authors respond. The CPA Journal (July): 22.

Lovejoy, H. S. 2017. Reasonable cause for international information return penalties: What is the standard? The CPA Journal (April): 70-71.

Lowe, H. D. 1961. The classification of corporate stock equities. The Accounting Review (July): 425-433.

Lowe, H. D. 1990. Shortcomings of Japanese consolidated financial statements. Accounting Horizons (September): 1-9.

Lowes-Dickinson, A. 1924. Publicity in industrial accounts with a comparison of English and American methods. Journal of Accountancy (October): 254-274.

Lu, H., J. Shin and M. Zhang. 2023. Financial reporting and disclosure practices in China. Journal of Accounting and Economics (August): 101598.

Lu, J. 2022. Limited attention: Implications for financial reporting. Journal of Accounting Research (December): 1991-2027.

Lu, T. and K. Sivaramakrishnan. 2018. Expensing versus capitalization. Contemporary Accounting Research 35(3): 1262-1278.

Luehlfing, M. S. 1995. Methods of consolidation in current accounting textbooks. Journal of Accounting Education 13(3): 349-365.

Luehlfing, M. S. 1995. The politics of self-imposed regulations - Has a new day dawned? Accounting Horizons (June): 68-76.

Luft, J., M. D. Shields and T. F. Thomas. 2016. Additional information in accounting reports: Effects on management decisions and subjective performance evaluations under causal ambiguity. Contemporary Accounting Research 33(2): 526-550.

Lukas, G. E. 1935. Prepaid interest. The Accounting Review (September): 298-301.

Lukawitz, J. M. 2012. Book review: Revisine, L., D.W. Collins, W. B. Johnson and H. F. Mittelstaedt. Financial Reporting and Analysis, Fifth edition. Issues in Accounting Education (November): 1261-1262.

Lunawat, R., T. W. Shields and G. Waymire. 2021. Financial reporting and moral sentiments. Journal of Accounting and Economics (August): 101421.

Lund, R. I. 1941. Realizable value as a measurement of gross income. The Accounting Review (December): 373-385.

Lundholm, R. J. 1999. Reporting on the past: A new approach to improving accounting today. Accounting Horizons (December): 315-322.

Ludlam, C. S. 1914. Treatment of sinking funds. Journal of Accountancy (March): 165-176.

Luoma, G. A. and E. A. Spiller Jr. 2002. Financial accounting return on investment and financial leverage. Journal of Accounting Education 20(2): 131-138.

Lusk, E. J. 1973. Cognitive aspects of annual reports: Field independence/dependence. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 191-202.

Lusk, E. J. 1973. [Discussion of cognitive aspects of annual reports: Field independence/dependence]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 215-224.

Lutz, S. A. 1982. Pension plan disclosures: What they mean. Management Accounting (April): 48-54.

Lynch, A., S. Bryant and J. Reck. 2011. Fraudulent financial reporting: An update on SEC investigations. Journal of Forensic & Investigative Accounting 3(1): 116-148.

Lynch, D., M. Romney, B. Stomberg, D. Wangerin and J. R. Robinson. 2019. Trade offs between tax and financial reporting benefits: Evidence from purchase price allocations in taxable acquisitions. Contemporary Accounting Research 36(3): 1223-1262.

Lynch, N. C. 2012. The controversy over private company reporting standards: Recommendations of the Blue Ribbon Panel and the Financial Accounting Foundation's response. The CPA Journal (July): 46-53.

Lynch, T. E. 1972. Reporting requirements for equity securities. Management Accounting (December): 23-26, 30.

Lynn, J. R. 1916. Classification and certification of profits. Journal of Accountancy (April): 255-260.

Lyons, B. and B. Tarasovich. 2018. The new revenue recognition rules. Strategic Finance (December): 36-45.

Lyons, B. R. Paliwal and D. Pannese. 2010. Interpreting financial results. Strategic Finance (April): 48-53.

Lys, T. 1984. Mandated accounting changes and debt covenants: The case of oil and gas accounting. Journal of Accounting and Economics (April): 39-65.

Lys, T. 1986. Discussion of capital analysis of reserve recognition accounting. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 109-111.

Ma, C. W. 2009. Expected life after SAB 107 and SAB 110: One approach to estimating the expected term of stock options. The CPA Journal (May): 36-41.

Ma, R. and R. Hopkins. 1988. Goodwill - An example of puzzle-solving in accounting. Abacus 24(1): 75-85.

Ma, R. and R. Hopkins. 1992. Goodwill - An example of puzzle-solving in accounting - A reply. Abacus 28(1): 113-115.

Macve, R. 2008. Contemporary Issues in Financial Reporting: A User-Oriented Approach by Paul Rosenfield. The Accounting Review (January): 260-262.

MacDonald, L. A. 2010. Fair value changes ahead. The CPA Journal (January): 24-27.

MacDougall, C. 1960. Amortization of premiums on bonds acquired by trusts and estates. The Accounting Review (January): 137-138.

Macintosh, N. B. 2006. Accounting - Truth, lies, or "Bullshit"? A philosophical investigation. Accounting and the Public Interest (6): 22-36.

MacNeal, K. 1939. Truth in Accounting. University of Pennsylvania Press. For a discussion of this book, see Zeff, S. A. 1982. Truth in accounting: The ordeal of Kenneth MacNeal. The Accounting Review (July): 528-553.

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 7): 370-372.

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 14): 409-412.

MacNeal, K. 1941. Caveat investor. The Nation (February 8): 151-153.

MacNeal, K. 1941. Is our system of financial reporting sound? The Accounting Forum (April): 7-11.

Macpherson, F. H. 1912. Sinking fund principle and practice. Journal of Accountancy (August): 113-116.

Maddox, R. L. III. 2002. "Tracking" common stocks and the potential misuse of the two-class method of calculating earnings per share. Management Accounting Quarterly (Fall): 16-20.

Maddox, R. L. III. 2003. Accounting for the legal fiction called tracking stock. Management Accounting Quarterly (Summer): 1-9.

Madsen, P. E. 2011. How standardized is accounting? The Accounting Review (September): 1679-1708.

Madsen, P. E. 2013. The pursuit of high quality accounting standards. Accounting Horizons (December): 867-876.

Magee, H. C. 1918. Interest and cost. Journal of Accountancy (November): 398-400.

Magee, R. P. 1974. Industry-wide commonalities in earnings. Journal of Accounting Research (Autumn): 270-287.

Magliolo, J. 1986. Capital market analysis of reserve recognition accounting. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 69-108.

Mahon, G. and W. P. Hilton. 1916. Interest on capital. Journal of Accountancy (October): 253-264.

Mahoney, J. J. 1970. Earnings per share and the insensitive denominator. Management Accounting (July): 15-20.

Maines, L. A. and J. M. Wahlen. 2006. The nature of accounting information reliability: Inferences from archival and experimental research. Accounting Horizons (December): 399-425.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannoconi, R. Mallett, M. Venkatachalam and L. Vincent. 2004. AAA Financial Accounting Standards Committee: Commentary on the IASB's exposure draft on business combinations. Accounting Horizons (March): 55-64.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannoconi, R. Mallett, M. Venkatachalam and L. Vincent. 2004. AAA Financial Accounting Standards Committee: Evaluation of the IASB's proposed accounting and disclosure requirements for share-based payment. Accounting Horizons (March): 65-76.

Maines, L. A., E. Bartov, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, C. M. Schrand, D. J. Skinner and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Evaluating concepts-based vs. rules-based approaches to standard setting. Accounting Horizons (March): 73-89.

Maines, L. A., E. Bartov, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, C. M. Schrand, D. J. Skinner and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Evaluation of the FASB's proposed accounting and disclosure requirements for guarantors. Accounting Horizons (March): 51-58.

Maines, L. A., E. Bartov, A. L. Beatty, C. A. Botosan, P. M. Fairfield, D. E. Hirst, T. E. Iannaconi, R. Mallett, M. Venkatachalam and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Comments on the FASB's proposals on consolidating special-purpose entities and related standard-setting issues. Accounting Horizons (June): 161-173.

Maines, L. A., E. Bartov, P. M. Fairfield, D. E. hirst, T. A. Iannaconi, R. Mallett, C. M. Schrand, D. J. Skinner and L. Vincent. 2003. AAA Financial Accounting Standards Committee: Implications of accounting research for the FASB's initiatives on disclosure of information about intangible assets. Accounting Horizons (June): 175-185.

Maines, L. A., S. G. Ryan, R. H. Herz, T. E. Iannaconi, K. G. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2002. AAA Financial Accounting Standards Committee: Recommendations on disclosure of nonfinancial performance measures. Accounting Horizons (December): 353-362.

Major, E. and A. Marques. 2009. IFRS introduction, corporate governance and firm performance: Evidence from Portugal. Journal of Applied Management Accounting Research (Summer): 55-70.

Maksy, M. M. 1988. Articulation problems between the balance sheet and the funds statement. The Accounting Review (October): 683-699

Mala, R. and P. Chand. 2015. Commentary on phase A of the revised conceptual framework: Implications for global financial reporting. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 209-218.

Maloney, D. M. and R. H. Sanborn. 1988. Interactions between financial and tax accounting caused by the Tax Reform Act of 1986. Accounting Horizons (December): 21-28.

Mammadov, B. and A. Bhandari. 2023. Stressed about money: The effect of employee financial pressure on financial reporting outcomes. Auditing: A Journal of Practice & Theory 42(1): 155-181.

Mande, V., and M. Son. 2013. Do financial restatements lead to auditor changes? Auditing: A Journal of Practice & Theory 32(2): 119-145.

Mann, O. A. 1917. Depreciation and depreciation reserves. Journal of Accountancy (February): 107-113.

Manning, A. B. 1919. Advantages of uniform accounting. Journal of Accountancy (August): 113-120.

Mano, R. M. and M. L. Mouritsen. 2004. The sensibility of principles-based accounting standards. Strategic Finance (May): 55-57.

Mano, R. M., M. Anderson, V. Nycum and K. McBeth. 1996. Fairly presented, in accordance with GAAP...What does it really mean? Management Accounting (July): 44-46, 48.

Manrara, L. V. 1949. We are dragging our anchor - The drift from historical cost. N.A.C.A. Bulletin (November): 243-252. (Accountants need to define the boundaries of accounting, adopt historical cost as the only basis of accounting, and eliminate cost or market, LIFO, the base stock valuation method, and depreciation on replacement values).

Mantzke, K. and B. D. Clinton. 2003. Stock options analyzed from three accounting perspectives: Managerial, financial, and tax. Management Accounting Quarterly (Spring): 24-31.

Marcinko, D. and E. Petri. 1991. A clarification of certain issues arising out of nonmonetary exchanges. Journal of Accounting Education 9(2): 365-372.

Marinovic, I. and S. S. Sridhar. 2015. Discretionary disclosures using a certifier. Journal of Accounting and Economics (February): 25-40.

Markey, E. J. and A. Levitt Jr. 1995. An exchange between the honorable Edward J. Markey, Chairman, U.S. House of Representatives subcommittee on telecommunications and finance, Committee on Energy and Commerce and the honorable Arthur Levitt, Jr. Chairman, Securities and Exchange Commission. Accounting Horizons (March): 71-78.

Maroney, J. J. and R. E. McDevitt. 2008. The effects of moral reasoning on financial reporting decisions in a post Sarbanes-Oxley environment. Behavioral Research In Accounting 20(2): 89-110.

Marple, R. P. 1934. The sources of capital surplus. The Accounting Review (March): 75-82.

Marquardt, C. A. and C. I. Wiedman. 2007. Disclosure, incentives, and contingently convertible securities. Accounting Horizons (September): 281-294.

Marshall, J. 1977. The full disclosure problem. Management Accounting (February): 24-26.

Marshall, L. L. 2023. Fraudulent reporting as identified by the SEC's AAERs: A pedagogical technique. Journal of Forensic & Investigative Accounting 15(1): 141-157.

Marshall, L. L. and J. Cali. 2015. They protect us from computer fraud: Who protects us from them? SafeNet, Inc.: A case of fraudulent financial reporting. Issues in Accounting Education (November): 352-372.

Marshall, N. T., J. H. Schroeder and T. L. Yohn. 2019. An incomplete audit at the earnings announcement: Implications for financial reporting quality and the market's response to earnings. Contemporary Accounting Research 36(4): 2035-2068.

Marshall, R. and A. Lennard. 2016. The reporting of income and expense and the choice of measurement bases. Accounting Horizons (December): 499-510.

Marshall, W. 1980. Discussion of the economic effects of involuntary uniformity in the financial reporting of R&D expenditures and accounting for research and development costs: The impact on research and development expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 84-90.

Marston, C. and A. Polei. 2004. Corporate reporting on the internet by German companies. International Journal of Accounting Information Systems 5(3): 285-311.

Martens, S. C. and J. E. McEnroe. 1998. Interprofessional conflict, accommodation, and the flow of capital: The ASB vs the securities industry and its lawyers. Accounting, Organizations and Society 23(4): 361-376.

Martin, G. W. and B. P. McAllister. 2014. Sometimes doing nothing really is better. Strategic Finance (October): 40-46. (Reducing earnings per share dilution from exercised stock options).

Martin, J. R. Not dated. 200 years of accounting history dates and events. Management And Accounting Web. AccountingHistoryDatesAndEvents

Martin, J. R. Not dated. Chapter 2: Cost Accounting Systems and Manufacturing Statements. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter2

Martin, J. R. 1976. An Empirical Investigation into the Nature, Strength and Significance of the Relationship between Market Structure and Corporate Accounting and Discretionary Expenditure Strategy. Ph.D. dissertation, University of Alabama.

Martin, J. R. 1979. Timely and accurate financial statements via a computer timesharing system. The National Public Accountant (March): 24-32.

Martin, J. R. 1984. Market structure and corporate accounting strategy. The American Economist (Spring): 34-43.

Martin, J. R. 1992. How The Effects of company growth can reverse the LIFO/FIFO Decision: A possible explanation for why many firms continue to use FIFO. Advances In Management Accounting (1): 207-232. (See my Chapter 12 Appendix).

Martin, L. A., C. Subramaniam and R. L. Vigeland. 2000. The effects of SFAS No. 90 on nuclear electric utilities. Accounting Horizons (June): 191-209.

Martin, O. R. 1927. Surplus arising through revaluation. The Accounting Review (June): 111-123.

Martin, R. 2010. Price protection in financing transactions may trigger fair value accounting. The CPA Journal (October): 38-39.

Martin, T. L. 1941. Overcapitalization has little meaning. The Accounting Review (December): 407-427.

Mason, A. K. and M. Gibbins. 1991. Judgment and U.S. accounting standards. Accounting Horizons (June): 14-24.

Mason, P. 1930. Accounting for current depreciation. The Accounting Review (June): 106-110.

Mason, P. 1932. Profits and surplus available for dividends. The Accounting Review (March): 61-66.

Masschelein, S. and F. Moers. 2020. Testing for complementarities between accounting practices. Accounting, Organizations and Society (86): 101127.

Masters, J. E. 1915. Financial statements as a basis of credit. Journal of Accountancy (May): 334-343.

Mastracchio, N. J. Jr. 2016. When standards aren't so standard. The CPA Journal (November): 11-12.

Mastracchio, N. J. Jr. and H. M. Lively. 2017. Private company accounting standards. The CPA Journal (December): 50-53.

Materne, D. W. and R. Vangermeersch. 1973. Capitalizing personnel-retention costs. Management Accounting (November): 27-28, 34.

Matherly, C. M. and H. A. Burton. 2005. An analysis of corporate website disclosures. Management Accounting Quarterly (Winter): 26-33.

Matherly, C. M., L. B. McWhorter and D. M. Frizzell. 2005. Management accountants' response to SOX: A survey of controllers. Management Accounting Quarterly (Summer): 19-23.

Mathews, G. C. 1938. Accounting in the regulation of security sales. The Accounting Review (September): 225-233.

Matsumoto, D. A. 2002. Management's incentives to avoid negative earnings surprises. The Accounting Review (July): 483-514.

Matsunaga, S. R. 1995. The effects of financial reporting costs on the use of employee stock options. The Accounting Review (January): 1-26.

Matthias, B. 2021. How does financial-reporting regulation affect industry-wide resource allocation? Journal of Accounting Research (March): 59-110.

Matulich, S. 1984. A theoretical deficiency in accounting for bonds. Journal of Accounting Education 2(2): 53-62.

Maurer, L. J. 1983. MNCs gain new freedom under FAS 52 flexibility. Management Accounting (December): 30-33.

Mauriello, J. A. 1964. The all-inclusive statement of funds. The Accounting Review (April): 347-357.

Mautner, O. and J. A. Mauriello. 1953. Complementary accounting through the general ledger. The Accounting Review (October): 565-569.

Mautz, R. D. Jr. and T. J. Hogan. 1989. Earnings per share reporting: Time for an overhaul? Accounting Horizons (September): 21-27.

Mautz, R. K. 1947. Profit-sharing bonus payments in the income statement. The Accounting Review (January): 54-57.

May, G. O. 1906. Premiums and discounts. Journal of Accountancy (November): 32-33.

May, G. O. 1906. The proper treatment of premiums and discounts on bonds. Journal of Accountancy (July): 174-186.

May, G. O. 1916. Reasons for excluding interest from cost. Journal of Accountancy (June): 401-409.

May, G. O. 1924. Interest as a cost. Journal of Accountancy (June): 475-476.

May, G. O. 1943. The nature of the financial accounting process. The Accounting Review (July): 189-193.

May, G. S. and D. K. Schneider. 1988. Reporting accounting changes: Are stricter guidelines needed? Accounting Horizons (September): 68-74.

Mayer-Sommer, A. P. and S. L. Laycock. 1978. Financial reporting: Let's replace compliance with competition. Management Accounting (December): 14-19, 36.

Mayhew, B. W. and P. R. Murphy. 2014. The impact of authority on reporting behavior, rationalization and affect. Contemporary Accounting Research 31(2): 420-443.

McAllister, J. P. 2003. Transparent reporting? It doesn't equal GAAP compliance. Strategic Finance (March): 46-48.

McAnally, M. L., S. T. McGuire and C. D. Weaver. 2010. Assessing the financial reporting consequences of conversion to IFRS: The case of equity-based compensation. Accounting Horizons (December): 589-621.

McCaffrey, D. P. 1982. Corporate resources and regulatory pressures: Toward explaining a discrepancy. Administrative Science Quarterly 27(3): 398-419.

McCallig, J., A. Robb and F. Rohde. 2019. Establishing the representational faithfulness of financial accounting information using multiparty security, network analysis and a blockchain. International Journal of Accounting Information Systems (33): 47-58.

McClain, G. and A. J. McLelland. 2008. Shaking up financial statement presentation. Journal of Accountancy (November): 56-63.

Mcclure, M. M. 1988. Internationalization of the introductory financial accounting course. Journal of Accounting Education 6(1): 159-181.

McCormick, E. T. 1960. Reporting to stockholders. The Accounting Review (April): 223-227.

McCosh, A. M. 1967. Accounting consistency - Key to stockholder information. The Accounting Review (October): 693-700.

McCracken, S., S. E. Salterio and M. Gibbins. 2008. Auditor-client management relationships and roles in negotiating financial reporting. Accounting, Organizations and Society 33(4-5): 362-383.

McCullers, L. D. 1971. An alternative to APB Opinion No. 14. Journal of Accounting Research (Spring): 160-164.

McCullers, L. D. 1971. Discussion of an empirical study of the cost of convertible securities. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 116-118.

McDaniel, L., R. D. Martin and L. A. Maines. 2002. Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy. The Accounting Review (Supplement: Quality of Earnings Conference): 139-167.

McDonald, C. L. 1973. An empirical examination of the reliability of published predictions of future earnings. The Accounting Review (July): 502-510.

McDonald, D. L. 1969. Discussion of toward experimental criteria for judging disclosure improvement. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 44-50.

McEnroe, J. E. and M. Sullivan. 2012. CPAs' and CFOs' perceptions regarding principles-based versus rules-based accounting standards. The CPA Journal (March): 32-37.

McEwen, R. A. and B. N. Schwartz. 1992. Are firms complying with the minimum standards for interim financial reporting? Accounting Horizons (March): 75-87.

McEwen, R. A., T. J. Hoey and J. A. Brozovsky. 2006. The FASB's codification project: A critical step toward simplification. Accounting Horizons (December): 391-398.

McGahran, K. T. 1988. SEC disclosure regulation and management perquisites. The Accounting Review (January): 23-41.

McGarvey, M. G. and P. M. Herald. 1990. Telecommunications vs. SFAS 101. Management Accounting (January): 31-35.

McGee, R. W. 1985. FASB hearings on software accounting. Management Accounting (July): 61-63.

McCrea, R. L. 1914. Treatment of mortgages and values. Journal of Accountancy (June): 479-482.

McGregor, S. and M. Simerly. 2019. The JAV Insurance Group: A case comparing financial statement measurement and long-term economic benefits. IMA Educational Case Journal 12(4): 1-8.

McGregor, W. 1999. An insider's view of the current state and future direction of international accounting standard setting. Accounting Horizons (June): 159-168.

McHugh, W. J. 1976. ERISA - A new audit headache for management. Management Accounting (April): 21-28.

McInnis, J. M., Y. Yu and C. G. Yust. 2018. Does fair value accounting provide more useful financial statements than current GAAP for banks? The Accounting Review (November): 257-279.

McIntosh, J. G. 1916. Need of uniform accounting in the lumber industry. Journal of Accountancy (July): 10-15.

McIntyre, E. V. 1973. Current-cost financial statements and common-stock investments decisions. The Accounting Review (July): 575-585.

McKee, A. J. Jr., T. B. Bell and J. R. Boatsman. 1984. Management preferences over accounting standards: A replication and additional tests. The Accounting Review (October): 647-659.

McKee, T. E. 2009. A meta-learning approach to predicting financial statement fraud. Journal of Emerging Technologies in Accounting (6): 5-26.

McKenna, J. A. 1916. Ascertainment of value and profits from books of account. Journal of Accountancy (March): 192-205.

McKeown, J. C. 1973. Comparative application of market and cost based accounting models. Journal of Accounting Research (Spring): 62-99.

McKeown, J. C. 1987. Understanding accounting changes in an efficient market: Analysis of variance issues. The Accounting Review (July): 597-600.

McKinstry, S. 1996. Designing the annual reports of Burton PLC from 1930 to 1994. Accounting, Organizations and Society 21(1): 89-111.

McLeay, S. 2013. Book review: The Politics of Accounting Regulation: Organizing Transnational Standard Setting in Financial Reporting by Sebastian Botzem. The Accounting Review (July): 1489-1492.

McLeay, S., D. Ordelheide and S. Young. 2000. Constituent lobbying and its impact on the development of financial reporting regulations: Evidence from Germany. Accounting, Organizations and Society 25(1): 79-98.

McMahon, G. 2011. Mark-to-market's real role in the crisis: How accounting standards helped build the 'super bubble'. The CPA Journal (February): 46-55.

McMullen, D. A., K. Raghunandan and D. V. Rama. 1996. Internal control reports and financial reporting problems. Accounting Horizons (December): 67-75.

McMullin, J. L. and B. Schonberger. 2020. Entropy-balanced accruals. Review of Accounting Studies 25(1): 84-119.

McNellis, C. J. 2018. Dynamic divestures: A codification exercise on the reporting of discontinued operations. Issues in Accounting Education (February): 53-63.

McNichols, M. 2010. Earnings Quality, Foundations and Trends© in Accounting by Jennifer Francis, Per Olsson, Katherine Schipper. The Accounting Review (January): 382-384.

McNichols, M. F. 2002. The quality of accruals and earnings: The role of accrual estimation errors: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 61-69.

McSweeney, B. 1997. The unbearable ambiguity of accounting. Accounting, Organizations and Society 22(7): 691-712.

McSweeney, B. 2009. The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and financial theories and practices. Accounting, Organizations and Society 34(6-7): 835-848.

McVay, S. E. 2010. Line-Item Analysis of Earnings Quality by Nahum D. Melumad, Doron Nissim. The Accounting Review (May): 1121-1122.

Mead, D. M. 2008. SEA performance reporting: GASB's focus on accountability for results stirs controversy. The CPA Journal (January): 6-12.

Means, K. M. and P. M. Kazenski. 1987. SFAS 91. New dilemmas. Accounting Horizons (December): 63-67.

Means, K. M. and P. M. Kazenski. 1988. SFAS 34: A recipe for diversity. Accounting Horizons (September): 62-67.

Mear, R. and M. Firth. 1987. Assessing the accuracy of financial analyst security return predictions. Accounting, Organizations and Society 12(4): 331-340.

Meder, A., S. T. Schwartz, E. E. Spires and R. A. Young. 2011. Structured finance and mark-to-model accounting: A few simple illustrations. Accounting Horizons (September): 559-576.

Meder, A. A. 2015. Interaction between accounting standards and monetary policy: The effect of SFAS 115. The Accounting Review (September): 2031-2056.

Meek, G. K. and S. J. Gray. 1988. The value added statement: An innovation for U.S. companies? Accounting Horizons (June): 73-81.

Mehta, D. R. and V. L. Andrews. 1968. A note on installment reporting of income, profitability, and fund flows. Journal of Accounting Research (Spring): 50-57.

Meiers, D. H. 2006. The MD&A challenge. Journal of Accountancy (January): 59-63. (Management discussion and analysis of financial condition and results of operations).

Melton, E. P. and B. W. Brooks Jr. 1978. Impact of GAAP on the profitability of mortgage bankers. Management Accounting (December): 37-43.

Melumad, N. D. and T. Shibano. 1994. The Securities and Exchange Commission and the Financial Accounting Standards Board: Regulation through veto-based delegation. Journal of Accounting Research (Spring): 1-37.

Mensah, Y. M. 1981. A financial reporting model for dependent market economies. Abacus 17(2): 161-173.

Mercer, M. 2005. The fleeting effects of disclosure forthcomingness on management's reporting credibility. The Accounting Review (April): 723-744.

Merrill, A. P. 1991. The inefficient politics of standard setting. Journal of Accounting Education 9(2): 399-404.

Messner, M. 2009. The limits of accountability. Accounting, Organizations and Society 34(8): 918-938.

Meyer, P. E. 1974. The APB's independence and its implications for the FASB. Journal of Accounting Research (Spring): 188-196.

Meyer, P. E. 1976. A framework for understanding "substance over form" in accounting. The Accounting Review (January): 80-89.

Meyers, S. L. 1973. Accounting for long-term notes. Management Accounting (July): 49-51.

Meyers, S. L. 1973. The stationarity problem in the use of the market model of security price behavior. The Accounting Review (April): 318-322.

Mezias, S. J. 1990. An institutional model of organizational practice: Financial reporting at the Fortune 200. Administrative Science Quarterly 35(3): 431-457.

Mezias, S. J. and M. Scarselletta. 1994. Resolving financial reporting problems: An institutional analysis of the process. Administrative Science Quarterly 39(4): 654-678.

Michael, R. R. 1996. Voluntary disclosure in a nineteenth century American corporation: The demise of managerial information as a significant element of financial reporting. The Accounting Historians Journal 23(2): 1-33.

Michelman, J. E. and B. E. Waldrup. 2008. Improving internal control over financial reporting. The CPA Journal (April): 30-34.

Mikes, A. 2012. Accounting in Networks by Hakan Hakansson, Kalle Kraus, Johnny Lind. The Accounting Review (January): 346-349.

Miller, G. S. 2017. Discussion of "The evolution of 10-K textual disclosure: Evidence from Latent Direchlet Allocation." Journal of Accounting and Economics (November): 246-252.

Miller, H. 1972. Environmental complexity and financial reports. The Accounting Review (January): 31-37.

Miller, H. C. 1915. Treatment of cash discounts. Journal of Accountancy (February): 162-163.

Miller, H. E. 1974. Discussion of opportunities and implications of the report on objectives of financial statements. Journal of Accounting Research (Studies on Financial Accounting Objectives): 18-20.

Miller, P. B. 1990. The conceptual framework as reformation and counterreformation. Accounting Horizons (June): 23-32.

Miller, P. B. W. and P. R. Bahnson. 2007. Refining fair value measurement. Journal of Accountancy (November): 30-34.

Miller, P. B. W., P. R. Bahnson and B. P. McAllister. 2008. A new day for business combinations. Journal of Accountancy (June): 34-40.

Miller, P. B. W., R. J. Redding and P. R. Bahnson. 1998. The FASB: The People, the Process, and the Politics, 4th edition. Irwin/McGraw-Hill.

Miller, T. 1996. Distinguishing between loans and equity investments: Substance over form. Journal of Accounting Education 14(4): 551-578.

Milne, R. A., G. A. Vent and R. Neumann. 1987. Accounting for variable stock options. Journal of Accounting Education 5(2): 333-338.

Mintz, S. L. 2010. Opening the door to financial regulatory history. Journal of Accountancy (June): 58-61.

Mintz, S. M. 2009. Proposed changes in revenue recognition under U.S. GAAP and IFRS. The CPA Journal (December): 34-39.

Mitchell, T. W. 1906. The report of the American Locomotive Company. Journal of Accountancy (November): 42-46.

Mitchell, T. W. 1906. The reports of the Chicago, Rock Island and Pacific Railway Company. Journal of Accountancy (December): 146-153.

Mittelstaedt, H. F. 1989. An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans. Journal of Accounting and Economics (November): 399-418.

Mian, S. L. and C. W. Smith Jr. 1990. Incentives associated with changes in consolidated reporting requirements. Journal of Accounting and Economics (October): 249-266.

Mian, S. L. and C. W. Smith Jr. 1990. Incentives for unconsolidated financial reporting. Journal of Accounting and Economics (January): 141-171.

Mikesell, R. M. 1959. Statement of source and application of funds without formal working papers. The Accounting Review (April): 300-301.

Millar, J. A. 1977. Split or dividend: Do the words really matter? The Accounting Review (January): 52-55.

Miller, H. C., S. P. Garner, R. H. Hassler, E. A. Heilman and J. A. White. 1951. Interim report of the standards rating committee. The Accounting Review (January): 19-21.

Miller, H. E. 1942. Accounting statements for publication. The Accounting Review (July): 251-256.

Miller, H. E. 1947. Surplus reserves. The Accounting Review (April): 147-150.

Miller, H. E. 1961. After there is agreement on broad accounting principles - What then? Texas Certified Public Accountant (September): 3-6. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.

Miller, J. D. 1973. Accounting for warrants and convertible bonds. Management Accounting (January): 26-28.

Miller, P. B. 2002. Viewing the 1996 FAF restructuring as policy making without a formal due process. Accounting Horizons (September): 199-214.

Miller, P. B. W. 2001. Will you adopt quality financial reporting? Strategic Finance (January): 50-55.

Miller, P. B. W. and P. R. Bahnson. 2007. The top 10 reasons to fix the FASB's conceptual framework. Strategic Finance (July): 42-49.

Miller, P. B. W. and P. R. Bahnson. 2010. Continuing the normative dialog: Illuminating the asset/liability theory. Accounting Horizons (September): 419-440.

Miller, S. 1984. Pensions: Most oppose controversial proposals at FASB's public hearing. Management Accounting (March): 74-75.

Miller, W. D. 2008. The fatal flaw in SFAS No. 157. Strategic Finance (August): 40-47.

Mills, R. H. 1967. Investment loss reserves for corporate bond investors. The Accounting Review (January): 74-81.

Minnis, M. and A. Sutherland. 2017. Financial statements as monitoring mechanisms: Evidence from small commercial loans. Journal of Accounting Research (March): 197-233.

Mishler, M. D. 2015. Don't let foreign currency fluctuations impair performance measurements: Companies need to determine the best approach for translating financial statements to show true operating performance. Journal of Accountancy (December): 60-66.

Mock, T. J. 1976. Measurement and Accounting Information Criteria. Studies in Accounting Research (13). American Accounting Association.

Moehrle, S. R., J. A. Reynolds-Moehrle and J. S. Wallace. 2001. How informative are earnings numbers that exclude goodwill amortization? Accounting Horizons (September): 243-255.

Moehrle, S. R., J. A. Reynolds-Moehrle and J. S. Wallace. 2001. Pooling and rescinded or forgone stock repurchases. Accounting and the Public Interest (1): 115-133.

Moehrle, S., T. Stober, K. Jamal, R. Bloomfield, et al. 2010. Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's joint discussion paper entitled preliminary views on financial statement presentation. Accounting Horizons (March): 149-158.

Moehrle, S. R. and J. A. Reynolds-Moehrle. 2008. The proposed conceptual framework. The CPA Journal (November): 6-9.

Moeran, E. H. 1918. Stock dividends. Journal of Accountancy (March): 239-240.

Mogis, R. C. 1961. Do undisclosed liabilities distort financial statements? N.A.A. Bulletin (February): 45-53.

Mohammad, U. 2020. Reporting foreign accounts on the FBAR versus Form 8938. The CPA Journal (July/August): 58-60.

Mohammad, U. 2020. Reporting foreign retirement plans on required information returns. The CPA Journal (February): 72-74.

Mohr, R. M. 1988. Unconsolidated finance subsidiaries: Characteristics and debt/equity effects. Accounting Horizons (March): 27-34.

Mohrman, M. B. 1996. The use of fixed GAAP provisions in debt contracts. Accounting Horizons (September): 78-91.

Mohr, R. M. 1991. Illustrating the economic consequences of FASB Statement No. 94, Consolidation of All Majority-Owned Subsidiaries. Journal of Accounting Education 9(1): 123-136.

Monahan, S. J. 2008. Discussion of “Is financial reporting shaped by equity markets or debt markets? An international study of timeliness and conservatism”. Review of Accounting Studies 13(2-3): 206-215.

Monahan, S. J. 2010. Financial Accounting and Investment Management. (vol. I), (vol.II) by Werner De Bondt. The Accounting Review (September): 1816-1817.

Monroe, A. L. 1974. Discussion of opportunities and implications of the report on objectives of financial statements. Journal of Accounting Research (Studies on Financial Accounting Objectives): 21-24.

Monsen, B. R. 2022. The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards. The Accounting Review (May): 309-341.

Monson, N. P. and J. A. Tracy. 1964. Stock rights and accounting wrongs. The Accounting Review (October): 890-893.

Monterio, B. J. 2015. Integrated reporting: A chat with experts. Strategic Finance (February): 35-39. (The International Integrated Reporting council defines integrated reporting as "a process founded on integrated thinking that results in a periodic integrated report by an organization about value creation over time and related communications regarding aspects of value creation.").

Montgomery, R. H. 1913. The fallibility of unverified financial statements. Journal of Accountancy (July): 1-10.

Montgomery, R. H. 1919. Influence of the war on balance-sheets. Journal of Accountancy (July): 1-8.

Montgomery, R. H. 1936. The natural business year. N.A.C.A. Bulletin (November 15): 305-322.

Moonitz, M. 1942. The entity approach to consolidated statements. The Accounting Review (July): 236-242.

Moonitz, M. 1943. Inventories and the statement of funds. The Accounting Review (July): 262-266.

Moonitz, M. 1956. Reporting on the flow of funds. The Accounting Review (July): 375-385.

Moonitz, M. 1957. Income taxes in financial statements. The Accounting Review (April): 175-183.

Moonitz, M. 1961. The Basic Postulates of Accounting, Accounting Research Study No. 1. AICPA.

Moonitz, M. 1967. Can laws coerce accounting? Journal of Accounting Research (Spring): 129-130.

Moonitz, M. 1974. Obtaining Agreement on Standards in the Accounting Profession. Studies in Accounting Research (8). American Accounting Association.

Moore, L. 2009. Economic "reality" and the myth of the bottom line. Accounting Horizons (September): 327-340. ("Why do accounting practitioners, users, and standard setters continue to pursue a mythical, determinate "bottom line" in spite of the known limitations of accounting measures?").

Moore, M. L. 1973. Management changes and discretionary accounting decisions. Journal of Accounting Research (Spring): 100-107.

Moore, M. L. and S. Buzby. 1972. The quality of corporate financial disclosure: A comment. The Accounting Review (July): 581-584.

Morey, L. 1918. Financial reports of public institutions. Journal of Accountancy (July): 33-37.

Morey, L. 1918. Miscellaneous incomes of public institutions. Journal of Accountancy (November): 357-360.

Morey, L. 1927. Finding correct principles of public accounts. The Accounting Review (September): 213-222.

Morey, L. 1942. Financial reporting in the federal government. The Accounting Review (April): 73-82.

Morgen, D. 1973. Showdown at the 'GAAP'. Management Accounting (December): 59-61.

Moriarity, S. 1979. Communicating financial information through multidimensional graphics. Journal of Accounting Research (Spring): 205-224.

Moriarity, S. 2005. An exploration of the competitive value of an accurate accounting system. Abacus 41(1): 40-54.

Morley, M. F. 1979. The value added statement in Britain. The Accounting Review (July): 618-629.

Morris, J. L. 2005. The change game: A review of FASB Statement No 154. Journal of Accountancy (December): 67-73.

Morris, J. T., F. Grippo and N. Barsky. 2012. A new era of accountability? What accountants and financial professionals need to know about changes in proxy statement disclosures. Strategic Finance (May): 42-45.

Morris, R. D. 1984. Corporate disclosure in a substantially unregulated environment. Abacus 20(1): 52-86.

Morris, R. D. and I. Gordon. 2006. Equity accounting adoption in regulated and unregulated settings: An empirical study. Abacus 42(1): 22-42.

Morrison, E. R. 1993. Off-balance sheet risks: What are they and why is their disclosure important? Journal of Accounting Education 11(2): 313-320.

Morrison, L. F. 1952. Some accounting limitations of statement interpretation. The Accounting Review (October): 490-495.

Morrison, P. L. 1935. Reports to stockholders. The Accounting Review (March): 77-83.

Morse, D. 1981. Discussion of 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): 36-42.

Morse, D. and G. Richardson. 1983. The LIFO/FIFO decision. Journal of Accounting Research (Spring): 106-127.

Mortimer, J. W. and L. R. Henderson. 2014. Measuring pension liabilities under GASB Statement No. 68. Accounting Horizons (September): 421-454.

Morton, J. R. 1974. Qualitative objectives of financial accounting: A comment on relevance and understandability. Journal of Accounting Research (Autumn): 288-298.

Moser, W. K. Newberry and A. Puckett. 2011. Bank debt covenants and firms' responses to FAS 150 liability recognition: evidence from trust preferred stock. Review of Accounting Studies 16(2): 355-376.

Moss, A. G. 1914. The value of an audited statement. Journal of Accountancy (December): 455-459.

Moss, M. F. 1954. The presentation of errors in valuation. The Accounting Review (April): 308-310.

Mosso, D. 2010. Transparency unveiled: Financial crisis prevention through accounting reform. Accounting Horizons (March): 95-107.

Most, K. S. 1969. Two forms of experimental accounts. The Accounting Review (January): 145-152.

Most, K. S. 1979. A new method of accounting for oil and gas producers. Management Accounting (May): 53-58.

Mott, C. H. 1973. Forecast disclosure. Management Accounting (July): 17-18, 28.

Mouck, T. 1993. The "Revolution" in financial reporting theory: A Kuhnian interpretation. The Accounting Historians Journal 20(1): 33-57.

Mouck, T. 1995. Irving Fisher and the mechanistic character of twentieth century accounting thought. The Accounting Historians Journal 22(2): 43-83.

Mouck, T. 2004. Institutional reality, financial reporting and the rules of the game. Accounting, Organizations and Society 29(5-6): 525-541.

Moyer, C. A. 1940. Should obsolescence be separately accrued? The Accounting Review (June): 225-231.

Moyer, S. E. 1990. Capital adequacy ratio regulations and accounting choices in commercial banks. Journal of Accounting and Economics (July): 123-154.

Mozes, H. A. 1998. The FASB's conceptual framework and political support: The lesson from employee stock options. Abacus 34(2): 141-161.

Mozes, H. A. 2002. The value relevance of financial institutions' fair value disclosures: A study in the difficulty of linking unrealized gains and losses to equity values. Abacus 38(1): 1-15.

Mozes, H. A. and A. I. Schiff. 1995. A critical look at SFAS 34: Capitalization of interest cost. Abacus 31(1): 1-17.

Mucklow, W. 1916. Profits from real estate sales. Journal of Accountancy (May): 321-332.

Muller, K. A. III., E. J. Riedl and T. Sellhorn. 2011. Mandatory fair value accounting and information asymmetry: Evidence from the European real estate industry. Management Science (June): 1138-1153.

Mullis, D. and J. Orloff. 2008. The Accounting Game: Basic Accounting Fresh from the Lemonade Stand. Sourcebooks, Inc.

Munter, P. 2016. The new revenue recognition standard: Implications for healthcare companies. Management Accounting Quarterly (Winter): 30-39.

Munter, P., T. Moores and T. A. Ratcliffe. 1994. A new look at market value accounting. Management Accounting (March): 41-45. (Related to the FASB's Statement of Financial Accounting Standards 115).

Murdoch, B. 1986. The information content of FAS 33 returns on equity. The Accounting Review (April): 273-287.

Murphy, E. A. and C. J. Hoeppner. 2002. Using technology and library resources in financial accounting courses. Journal of Accounting Education 20(4): 331-346.

Murphy, G. J. 1984. Early Canadian financial statement disclosure legislation. The Accounting Historians Journal 11(2): 39-59.

Murphy, G. J. 1986. A chronology of the development of corporate financial reporting in Canada: 1850 to 1983. The Accounting Historians Journal 13(1): 31-62.

Murphy, M. L. 2014. Enhancing financial reporting. The CPA Journal (February): 16-23.

Murphy, M. L. 2015. Will simpler also be better? 7 ways reduced complexity will affect the financial reporting world. 30-34.

Murphy, T., V. O'Connell and C. Ó h Ógartaigh. 2013. Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the "living law" of accounting. Accounting, Organizations and Society 38(1): 72-91.

Murray, D. 2010. What are the essential features of a liability? Accounting Horizons (December): 623-633.

Myer, J. N. 1944. Statements accounting for balance sheet changes. The Accounting Review (January): 31-38.

Myers, F. T. 1975. Filing pro forma financial statements. Management Accounting (December): 25-26, 30.

Myers, J. H. 1948. Presentation of long-term lease liabilities in the balance sheet. The Accounting Review (July): 289-295.

Myers, J. H. 1959. Footnotes. The Accounting Review (July): 381-388.

Myers, J. H. 1959. The critical event and recognition of net profit. The Accounting Review (October): 528-532.

Myllymaki, E. 2014. The persistence in the association between Section 404 Material Weaknesses and financial reporting quality. Auditing: A Journal of Practice & Theory 33(1): 93-116.

Mynatt, P., R. Schroeder and C. Wiggins. 2014. The effect of FIN 48 on financial reporting. The CPA Journal (April): 44-49.