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
Uecker, W. C. 1977. An inquiry into the need for currently feasible extensions of the attest function in corporate annual reports. Accounting, Organizations and Society 2(1): 47-58.
Uecker, W. C. and W. R. Kinney, Jr. 1977. Judgmental evaluation of sample results: A study of the type and severity of errors made by practicing CPAs. Accounting, Organizations and Society 2(3): 269-275.
Ugrin, J. C., M. D. Odom and R. L. Ott. Examining the effects of motive and potential detection on the anticipation of consequences for financial statement fraud. Journal of Forensic & Investigative Accounting 6(1): 151-180.
Upton, W. S. 2013. Book review: A Global History of Accounting, Financial Reporting and Public Policy - Asia and Oceania by Gary Previts,, Peter Walton, Peter Wolnizer. The Accounting Review (September): 1864-1866.
Van Arsdell, P. M. 1938. Problems of corporate-surplus administration. The Accounting Review (September): 275-285.
Van Cauwenberge, P. and I. De Beelde. 2007. On the IASB comprehensive income project: An analysis of the case for dual income display. Abacus 43(1): 1-26.
Van Lent, L. 1997. Pressure and politics in financial accounting regulation: The case of the financial conglomerates in the Netherlands. Abacus 33(1): 88-114.
Van Mourik, C. and Y. Katsuo. 2015. The IASB and ASBJ conceptual frameworks: Same objective, different financial performance concepts. Accounting Horizons (March): 199-216.
Van Ness, P. H. 1966. To reverse or not to reverse? The Accounting Review (January): 138-141.
Van Pelt, J. V. III. 1961. Giving attention to accruals and deferrals in interim reporting. N.A.A. Bulletin (April): 15-22.
Van Pelt, J. V. III. 1970. Interim reporting of financial statements. Management Accounting (February): 9-13.
Van Pelt, J. V. III. 1972. The future of accepted accounting principles. Management Accounting (March): 15-20.
Van Pelt, J. V. III. 1974. Accounting for future losses. Management Accounting (May): 25-29.
Van Pelt, J. V. III. 1975. Materiality. Management Accounting (June): 13-15, 24.
Van Riper, R. 1994. Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process. Quorum Books.
Van Sickle, R. W. and S. L. Mendus. 1984. Producing financial statements faster. Management Accounting (August): 58-61.
Van Zijl, T. 2008. Indecent Disclosure: Gilding the Corporate Lily by Frank Clarke, Graeme Dean. The Accounting Review (November): 1674-1677.
Vance, L L. 1969. The road to reform of accounting principles. The Accounting Review (October): 692-703.
Vangermeersch, R. 1977. An improved income statement. Management Accounting (January): 29-33.
Vangermeersch, R. 1981. Let's recognize dissent in standard-making. Management Accounting (September): 53-59.
Vasarhelyi, M. A. 2012. Financial accounting standards should not matter: It's just a layer. Journal of Information Systems (Fall): 1-11.
Vasarhelyi, M. A., D. Y. Chan and J. P. Krahel. 2012. Consequences of XBRL standardization on financial statement data. Journal of Information Systems (Spring): 155-167.
Vatter, W. J. 1972. The state of the art. Abacus 8(1): 76-90.
Vendig, R. E. 2014. The basics of corporate trade. The CPA Journal (June): 64-66.
Venkatachalam, M. 1999. Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion. Journal of Accounting and Economics (January): 313-318.
Vent, G. A., J. F. Cowling and S. Sevalstad. 1995. Cash flow comparability: Accounting for long-term debt under SFAS 95. Accounting Horizons (December): 88-96.
Verdi, R. S. 2012. Discussion of "Financial reporting frequency, information asymmetry, and the cost of equity". Journal of Accounting and Economics (October-December): 150-153.
Vergoossen, R. G. A. 1997. Changes in accounting policies and investment analysts' fixation on accounting figures. Accounting, Organizations and Society 22(6): 589-607.
Vermeer, B. Y. and A. K. Styles. 2019. Online availability and accessibility of local government financial statements: Is the public interest being served? Accounting and the Public Interest (19): 57-82.
Verrecchia, R. E. 1982. The use of mathematical models in financial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 1-42.
Verrecchia, R. E. 1986. Managerial discretion in the choice among financial reporting alternatives. Journal of Accounting and Economics (October): 175-195.
Verrecchia, R. E. 1996. Discussion of a model of two-tiered financial reporting. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 75-82.
Verrecchia, R. E. 2012. The role of capital market settings in disclosure policy. Accounting Horizons (June): 385-387.
Vicknair, D. P. and J. R. Strawser. 1987. Reporting discontinued segments in a cash basis statement of changes in financial position. Accounting Horizons (September): 79-84.
Vickrey, D. W. 1985. Normative information qualities: A contrast between information-economics and FASB perspectives. Abacus 21(2): 115-130.
Vierling, F. 1924. The interest question. Journal of Accountancy (January): 11-27.
Vigeland, R. L. 1981. The market reaction to Statement of Financial Accounting Standards No. 2. The Accounting Review (April): 309-325
Viger, C., R. Belzile and A. A. Anandarajan. 2008. Disclosure versus recognition of stock option compensation: Effect on the credit decisions of loan officers. Behavioral Research In Accounting 20(1): 93-113.
Vinnicombe, T. 2010. AAOIFI reporting standards: Measuring compliance. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 55-65.
Volkan, A. G. 1982. Accounting for unfunded pension costs. Management Accounting (May): 30-34.
Wade, F. J. 1924. Modern accountancy. Journal of Accountancy (December): 419-421.
Wade, H. H. 1931. Notes receivable discounted. The Accounting Review (December): 311-312.
Wade, H. H. 1931. Adjustments for goods in process. The Accounting Review (December): 312.
Wade, H. H. 1942. Accounting treatment of a bad-debt recovery. The Accounting Review (April): 193-194.
Wagenhofer, A. 1990. Voluntary disclosure with a strategic opponent. Journal of Accounting and Economics (March): 341-363.
Wagenhofer, A. 2011. Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle. Journal of Accounting and Economics (November): 228-234.
Wagenhofer, A. 2014. Trading off costs and benefits of frequent financial reporting. Journal of Accounting Research (May): 389-401.
Wagner, R. M. 1976. Segmented reporting. Management Accounting (April): 29-32.
Wagner, S. and L. Dittmar. 2006. The unexpected benefits of Sarbanes-Oxley. Harvard Business Review (April): 133-140.
Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to FASB: Liability and equity. Accounting Horizons (September): 305-307.
Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to FASB: Methods of accounting for business combinations: Recommendations of the G4+1 for achieving convergence. Accounting Horizons (September): 299-303.
Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to IASC discussion paper: Shaping IASC for the future. Accounting Horizons (December): 443-452.
Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee response: Response to the FASB preliminary views: Reporting financial instruments and certain related assets and liabilities at fair value. Accounting Horizons (December): 501-508.
Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee responses: Response to the SEC concepts release on international accounting standards. Accounting Horizons (December): 489-499.
Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee response: Response to the special report of the G4-1, "Reporting financial performance: A proposed approach". Accounting Horizons (September): 365-379.
Wakil, G. and K. A. Petruska. 2022. Does mandatory IFRS adoption affect large and small public firms' accounting quality differently? Evidence from Canada. Advances in Accounting (57): 100598.
Walendowski, G. and M. A. Diamond. 1980. RRA - Will it work? Management Accounting (March): 21-25. (Reserve recognition accounting).
Wales, S. H. 1962. Intangible expenses and amortizing intangible assets. The Accounting Review (January): 96-98.
Walker, G. T. 1938. Goodwill on financial Statements. The Accounting Review (June): 174-182.
Walker, G. T. 1938. Nonpurchased goodwill. The Accounting Review (September): 253-259.
Walker, K. B. 2008. SOX, ERP, and BPM: A trifecta that can make your business run better. Strategic Finance (December): 46-53.
Walker, M. 2014. Book review: Financial Accounting and Equity Markets: The Selected Essays of Philip Brown by Philip Brown. The Accounting Review (May): 1179-1181.
Walker, R. G. 1968. Disclosure by diversified companies. Abacus 4(1): 27-38.
Walker, R. G. 1976. An evaluation of the information conveyed by consolidated statements. Abacus 12(2): 77-115.
Walker, R. G. 1978. International accounting compromises: The case of consolidation accounting. Abacus 14(2): 97-111.
Walker, R. G. 1992. The SEC's ban on upward asset revaluations and the disclosure of current values. Abacus 28(1): 3-35.
Walker, R. G. 2003. Objectives of financial reporting. Abacus 39(3): 340-355.
Walker, R. G. 2007. Reporting entity concept: A case study of the failure of principles-based regulation. Abacus 43(1): 49-75.
Walker, R. G. 2009. Discussion of Lev, Radhakrishnan and Zhang. Abacus 45(3): 299-311.
Walker, R. G. and J. Mack. 1998. The influence of regulation on the publication of consolidated statements. Abacus 34(1): 48-74.
Walker, R. G. and S. Jones. 2003. Measurement: A way forward. Abacus 39(3): 356-374.
Walker, R. G. and S. P. Robinson. 1994. Competing regulatory agencies with conflicting agendas: Setting standards for cash flow reporting in Australia. Abacus 30(2): 119-139.
Walker, R. G. and S. P. Robinson. 1994. Related party transactions: A case study of inter-organizational conflict over the 'Development' of disclosure rules. Abacus 30(1): 18-43.
Walker, R. G., F. L. Clarke and G. W. Dean. 2000. Options for infrastructure reporting. 36(2): 123-159.
Walker, S. T. 1973. Visibility and materiality in interim reporting. Management Accounting (December): 23-27.
Wall, S. G. 1949. A detailed-posted general ledger through the use of tabulating equipment. N.A.C.A. Bulletin (September): 59-66.
Wallace, W. A. 1984. The effects of delays by accounting policy-setters in reconciling the accounting treatment of stock options and stock appreciation rights. The Accounting Review (April): 325-341.
Wallace, W. A. 1988. The irony of responding to regulators' pressures: The case of management letter precautionary representations. Accounting Horizons (March): 88-93.
Wallace, W. A. 1989. A historical view of the SEC's reports to Congress on oversight of the profession's self-regulatory process. Accounting Horizons (December): 24-39.
Wallace, W. A. 1994. The National Transportation Safety Board as a prototype for a more effective quality control inquiry committee. Accounting Horizons (March): 90-104.
Wallace, W. A. 2002. Mastery of the Financial Accounting Research System (FARS) Through Cases with FARS CD 2003. Wiley.
Waller, T. C. 1976. Accounting for stock options. Management Accounting (December): 29-31, 34.
Wallman, S. M. H. 1995. The future of accounting and disclosure in an evolving world: The need for dramatic change. Accounting Horizons (September): 81-91.
Wallman, S. M. H. 1996. The future of accounting and financial reporting Part II: The colorized approach. Accounting Horizons (June): 138-148.
Wallman, S. M. H. 1996. The future of accounting, Part III: Reliability and auditor independence. Accounting Horizons (December): 76-97.
Wallman, S. M. H. 1997. The future of accounting and financial reporting, Part IV: "Access" accounting. Accounting Horizons (June): 103-116.
Walter, H. E. II. and J. T. Sale. 1981. Financial reporting: A two-perspective issue. Management Accounting (June): 32-37. (Theoretical vs. implementation viewpoints).
Walter, J. E. 1955. The treatment of "footnote" liabilities. The Accounting Review (January): 95-102.
Walther, L. and S. Strickland. 2002. R&D accounting: A new millennium approach. Management Accounting Quarterly (Summer): 1-6 . All of the articles in this issue start on page 1.
Walther, L. M. 1982. A comparison of estimated and reported historical cost/constant dollar data. The Accounting Review (April): 376-383.
Walther, L. M. 1993. A case for required public forecasts. Management Accounting (March): 46-49.
Walton, S. 1908. Sinking funds and reserve accounts. Journal of Accountancy (October): 394-399.
Walton, S. 1914. Sale of depreciated assets. Journal of Accountancy (October): 316-332.
Walton, S. 1914. Sinking fund. Journal of Accountancy (August): 144-149.
Walton, S. 1914. Sinking funds again. Journal of Accountancy (September): 231-232.
Walton, S. 1915. Discount on capital stock. Journal of Accountancy (November): 392-394.
Walton, S. 1915. Students department: Cash discount as a penalty. Journal of Accountancy (May): 387-390.
Walton, S. 1915. Students department: Cost of breakage and leakage. Journal of Accountancy (February): 149-152.
Walton, S. 1915. Students department: Partnership liquidation. Journal of Accountancy (February): 146-148.
Walton, S. 1916. A national accounting standard. Journal of Accountancy (June): 464-466.
Walton, S. 1916. Bills of lading, problem-commissions and federal tax, and bond discount in consolidated balance sheet. Journal of Accountancy (August): 147-159.
Walton, S. 1916. Corporation accounting. Journal of Accountancy (January): 66-68.
Walton, S. 1916. Discount on long time notes. Journal of Accountancy (January): 68-69.
Walton, S. 1916. Interest and interest tables, sinking funds, valuing a leasehold, annuities, partial payments, bond tables, turnover, and necessity for national standard. Journal of Accountancy (October): 313-325.
Walton, S. 1916. Long and short sales, inter-branch accounts. Journal of Accountancy (June): 466-475.
Walton, S. 1916. Partnership adjustments. Journal of Accountancy (February): 152-153.
Walton, S. 1916. Profit due to increase in weight of merchandise, partnership adjustments, loose leaf books, and receiver's accounts. Journal of Accountancy (January): 69-77.
Walton, S. 1916. Realization and liquidation statement. Journal of Accountancy (January): 79-80.
Walton, S. 1916. Students' department. Journal of Accountancy (November): 394-406.
Walton, S. 1916. Trade acceptances, rediscounting by banks, bank acceptances, unrealized profits, dividends on treasury stock, interest as construction cost. Journal of Accountancy (July): 58-69.
Walton, S. 1916. Unissued capital stock. Journal of Accountancy (September): 233.
Walton, S. 1917. Partnerships. Journal of Accountancy (August): 134-145.
Walton, S. 1917. Practical application of theoretical knowledge. Journal of Accountancy (October): 276-282.
Walton, S. 1917. Students' department. Journal of Accountancy (January): 64-76.
Walton, S. 1917. Students' department. Journal of Accountancy (May): 389-398.
Walton, S. 1917. Students' department. Journal of Accountancy (March): 190-209.
Walton, S. 1917. Students' department. Journal of Accountancy (November): 403-410.
Walton, S. 1917. Students' department. Journal of Accountancy (December): 464-481.
Walton, S. 1917. Unissued stock and treasury stock. Journal of Accountancy (June): 455-459.
Walton, S. 1918. Consolidated statements. Journal of Accountancy (March): 225-237.
Walton, S. 1918. Surplus adjustment, and legal fees during and after construction. Journal of Accountancy (December): 460-472.
Walton, S. 1918. Vouchers: Distribution of expenses. Journal of Accountancy (November): 395-396.
Walton, S. 1918. What is goodwill worth?, Wrong posting of a correct entry. Journal of Accountancy (November): 384-390.
Walton, S. and A. Flume. 1915. Cash discount and prepaid freight. Journal of Accountancy (December): 468.
Walton, S. and A. Reinfeld. 1915. Accounts receivable discounted. Journal of Accountancy (December): 469-470.
Walton, S. and C. D. Marshall. 1916. Problem, corporation accounting. Journal of Accountancy (April): 299-304.
Walton, S. and C. Jacobs. 1915. Student department: Cash discount. Journal of Accountancy (May): 385-387.
Walton, S. and C. M. L. 1915. Bank accounts on the ledger. Journal of Accountancy (November): 394-396.
Walton, S. and E. G. Alfredson. 1915. Real estate subdivisions. Journal of Accountancy (April): 320-324.
Walton, S. and E. J. Meunier. 1916. Sinking funds, sinking funds and depreciation, stock with no face value, and test by double entry. Journal of Accountancy (February): 149-155.
Walton, S. and E. Porter. 1916. Stock with no par value. Journal of Accountancy (June): 475-476.
Walton, S. and F. R. Wheeler. 1916. Insurance policy as an asset. Journal of Accountancy (April): 297-299.
Walton, S. and G. A. G. 1915. Foreign shipments. Journal of Accountancy (June): 483-486.
Walton, S. and G. A. G. Students' department. Journal of Accountancy (December): 477-488.
Walton, S. and G. H. K. 1916. Inventory at cost or market. Journal of Accountancy (April): 304-306.
Walton, S. and H. A. Finney. 1918. Consolidated statements II. Journal of Accountancy (April): 303-320.
Walton, S. and H. A. Finney. 1918. Students' department: Consolidated statements III. Journal of Accountancy (May): 384-399.
Walton, S. and H. A. Finney. 1918. Students' department: Consolidated statements IV. Journal of Accountancy (June): 460-476.
Walton, S. and H. A. Finney. 1918. Students department: Partnership liquidation, donated real estate, opening partnership books, and tire guarantee. Journal of Accountancy (July): 60-72.
Walton, S. and H. M. C. 1915. Moving machinery as deferred charge. Journal of Accountancy (June): 480-481.
Walton, S. and H. N. Onion. 1915. Treasury stock sold at a premium. Journal of Accountancy (June): 481-482.
Walton, S. and J. W. Crosby. 1915. Fixed assets at cost or market. Journal of Accountancy (June): 482-483.
Walton, S. and R. C. Morrow. 1915. Premium or discount on bonds in sinking fund. Journal of Accountancy (May): 390-392.
Walton, S. and R. S. Curtis. 1915. Cash discount on returned goods. Journal of Accountancy (April): 317.
Walton, S. and T. L. Mcleod. 1915. Joint builder venture. Journal of Accountancy (December): 460-465.
Walton, S., B. L. Jennings, B. Segal and G. J. W. Students department: Cheques and drafts, developing real estate, organization expense, treasury stock, partnership settlements, discount on stock, and illegitimate C. P. A. questions. Journal of Accountancy (September): 230-241. (Illegitimate question on C.P.A. exam: Explain what is meant by memoriter accounts. Anonymous reply. 1915. Memoriter accounts. Journal of Accountancy (October): 322-323. The term is mentioned in Hatfield's Modern Accounting as a German term used for "the inclusion of unrealizable assets at a nominal value of one mark".).
Walton, S., C. H. Leckie and G. U. Stiff. 1915. Records destroyed by fire. Journal of Accountancy (June): 478-479.
Walton, S, E. H. Monaghan and J. E. Fitch. 1915. Treasury stock. Journal of Accountancy (May): 392-394.
Walton, S., et al. 1918. Carrying stock in other companies, express charges, bonus stock, increase in market price of fixed assets, making good previous losses of capital, interest on deferred purchase price. Journal of Accountancy (November): 388-395.
Walton, S., et al. 1918. Students' department: Institute examination, Accounting theory and practice May, 1918, delinquent stock subscriptions, discount on treasury stock, allocating general expense to departments, problem of unsatisfactory results, and sales of raw material. Journal of Accountancy (September): 222-237.
Walton, S., G. C. Hill, H. B. L., J. L. W. and S. C. B. 1916. Lost cheques, settlement with creditors, safety razor problem, sinking funds, stock sold at a discount, overdrafts of officers, and redeeming stock. Journal of Accountancy (March): 231-238.
Walton, S., H. A. Finney, et al. 1918. Students' department: Institute examination, Accounting theory and practice May 1918, outside investments, interest on investments, and valuation of assets bought with treasury stock. Journal of Accountancy (October): 306-320.
Walton, S., H. A. Finney, et al. 1918. Students' department: Institution examination, Auditing May 1918, bond discount, depreciation on circulating containers, discount on bonds redeemed with stock, selling one company to another, increased value of fixed assets, partnership insurance, private ledger, and stock dividends. Journal of Accountancy (August): 143-156.
Walton, S., P. A. G., V. E. J. and E. Force. 1915. Students department: Items affecting different periods, installment notes, and interest as manufacturing cost. Journal of Accountancy (November): 387-391.
Walton, S., R. H. Montgomery, C. H. R., J. B. Abbot, et al. 1917. Students' department. Journal of Accountancy (February): 145-156.
Walton, S., R. S. Curtis, J. W. Cassin and F. O. Beerman. 1915. Students department: Negotiable paper and other topics. Journal of Accountancy (July): 58-70.
Walton, S., S. Komorski, et al. 1917. Students' department. Journal of Accountancy (April): 306-318.
Walton, S., T. G. Flynn and F. J. H. 1915. Notes receivable. Journal of Accountancy (April): 313-316.
Walton, S., W. C. Lam, R. B. Jenkins and W. W. Thompson. 1915. Students department: Installment sales, securing a creditor, trade discount, obsolescence as cause of depreciation, and capitalizing extraordinary expenses. Journal of Accountancy (August): 143-154.
Wampler, B., H. C. Smolinski and T. Vines. 2009. Making stronger statements: Cash flow and income. Strategic Finance (October): 42-49.
Wampler, B. M. and T. J. Phillips Jr. 1994. A case for fair value accounting for debt securities. Management Accounting (March): 46-49.
Wang, C. 2014. Accounting standards harmonization and financial statement comparability: Evidence from transnational information transfer. Journal of Accounting Research (September): 955-992.
Wang, I. Y. 2007. Private earnings guidance and its implications for disclosure regulation. The Accounting Review (October): 1299-1332.
Wang, J. 2022. Management going concern disclosure, mitigation plan, and failure prediction - Implications from ASU 2014-15. The Accounting Review (July): 417-446.
Wang, S. 1994. The relationship between financial reporting practices and the 1986 alternative minimum tax. The Accounting Review (July): 495-506.
Wang, W. 2022. Accounting restatements and bank liquidity creation. The Accounting Review (November, Issue 6): 445-473.
Warfield, T. D. and J. J. Wild. 1992. Accounting recognition and the relevance of earnings as an explanatory variable for returns. The Accounting Review (October): 821-842.
Warfield, T. D., J. Gribble, M. H. Lang, C. M. C. Lee, T. J. Linsmeier, S. H. Penman, D. Shores, J. H. Smith and R. G. Stephens. 1996. AAA Financial Accounting Standards Committee response to FASB exposure draft: Proposed statement of financial accounting standards - Accounting for certain liabilities related to closure or removal of long-lived assets. Accounting Horizons (December): 137-141.
Warfield, T. D., J. Gribble, M. H. Lang, C. M. C. Lee, T. J. Linsmeier, S. H. Penman, D. Shores, J. H. Smith and R. G. Stephens. 1996. AAA Financial Accounting Standards Committee response to FASB exposure drafts: Proposed statement of financial accounting standards - Accounting for transfers and services of financial assets and extinguishment of liabilities. Accounting Horizons (September): 178-181.
Warfield, T. D., J. Gribble, M. H. Lang, C. M. C. Lee, T. J. Linsmeier, S. H. Penman, D. Shores, J. H. Smith and R. G. Stephens. 1996. AAA Financial Accounting Standards Committee response to FASB exposure drafts: Proposed statement of financial accounting standards - Consolidated financial statements: Policy and procedures. Accounting Horizons (September): 182-185.
Warne, R. A. 1982. A controller looks at regulation. Management Accounting (June): 14-20.
Warner, S. E. Jr. and F. D. Whitehurst. 1987. Inconsistency in inventory loss measurements under the LCM rule. Journal of Accounting Education 5(2): 277-285.
Warner, S. E. Jr. and F. D. Whitehurst. 1988. The educational impact of unresolved conceptual issues in interest capitalization. Journal of Accounting Education 6(2): 209-217.
Warren, C. S. 1977. Characteristics of firms reporting consistency exceptions - A cross-sectional analysis. The Accounting Review (January): 150-161.
Warsame, H., D. Neu and C. V. Simmons. 2002. Responding to "Discrediting" events: Annual report disclosure responses to environmental fines. Accounting and the Public Interest (2): 22-40.
Watkins, A. L. and V. C. Brenner. 2003. Regulating external reporting in the municipal bond market: The relevance of nonfinancial information in evaluating hospital financial performance. Accounting and the Public Interest (3): 21-35.
Watrin, C. and R. Ullmann. 2012. Improving earnings quality: The effect of reporting incentives and accounting standards. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 179-188.
Watt, G. C. 1965. Unrealized foreign exchange gains arising from funds borrowed in local currency. N.A.A. Bulletin (February): 3-11.
Watt, G. C. 1968. Unrealized foreign exchange gains and losses. Management Accounting (April): 31-38.
Watts, R. L. 1982. Discussion of the use of mathematical models in financial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 48-55.
Watts, R. L. 2003. Conservatism in accounting Part I: Explanations and implications. Accounting Horizons (September): 207-221.
Watts, R. L. 2003. Conservatism in accounting Part II: Evidence and research opportunities. Accounting Horizons (December): 287-301.
Watts, R. L. and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review (January): 112-134.
Watts, R. L. and J. L. Zimmerman. 1979. The demand for and supply of accounting theories: The market for excuses. The Accounting Review (April): 273-305.
Watts, R. L. and J. L. Zimmerman. 1986. Positive Accounting Theory. Prentice-Hall.
Watts, R. L. and R. W. Leftwich. 1977. The time series of annual accounting earnings. Journal of Accounting Research (Autumn): 253-271.
Waymire, G. 1985. Earnings volatility and voluntary management forecast disclosure. Journal of Accounting Research (Spring): 268-295.
Waymire, G. B. 2009. Exchange guidance is the fundamental demand for accounting. A forum on the factors associated with the use of financial statements by small and new companies. The Accounting Review (January): 53-62. Errata: "Exchange guidance is the fundamental demand for accounting. The Accounting Review (March): 617.
Weathers, H. T. and C. A. Cheatham. 1976. Earnings statement for prediction, comparison, and evaluation. Management Accounting (March): 17-18, 26.
Weber, F. 1951. Restrictions on assets. The Accounting Review (January): 43-44.
Webster, G. R. 1913. Methods of writing off discount on bonds. Journal of Accountancy (September): 169-174.
Webster, G. R. 1919. Consolidated accounts. Journal of Accountancy (October): 258-272.
Weidenhammer, R. 1933. The accountant and the securities act. The Accounting Review (December): 272-278.
Weidman, C. and C. Zhu. 2023. The deterrent of the SEC Whistleblower Program on financial reporting securities violations. Contemporary Accounting Research 40(4): 2711-2744.
Weil, R. L. 1973. Reciprocal or mutual holdings: Allocating earnings and selecting the accounting method. The Accounting Review (October): 749-758.
Weil, R. L. 1973. The algorithm for lower-of-cost-or-market inventory valuation: Mathematical notation makes it easy. The Accounting Review (July): 598.
Weil, R. L. 1990. Role of the time value of money in financial reporting. Accounting Horizons (December): 47-67.
Weinstein, G. P. and N. A. Yacobozzi. 2010. New GAAP for multiple deliverables. Journal of Accountancy (June): 30-35.
Weinwurm, E. H. 1971. Modernizing the goodwill concept. Management Accounting (December): 31-34.
Weiser, H. J. 1977. A movement toward fair and meaningful reporting. Management Accounting (February): 13-16.
Weiss, W. F. 1907. Principal and income and some court decisions thereon of interest to the accountancy profession. Journal of Accountancy (July): 167-184.
Weiss, W. F. 1907. Principal and income with some court decisions thereon of interest to the accountancy profession. Journal of Accountancy (August): 247-260.
Weiss, W. F. 1907. Principal and income with some court decisions thereon of interest to the accountancy profession. Part III. Journal of Accountancy (September): 350-362.
Welke, W. R. 1988. Accounting for “negative salvage”. Journal of Accounting Education 6(2): 325-329.
Wellington, C. O. 1927. How to read a balance sheet and operating statement. N.A.C.A. Bulletin (February 1): 503-515.
Wellington, C. O. 1944. Post-war reserve provisions as wartime costs: Reserve provisions needed to reflect real income. N.A.C.A. Bulletin (February 1): 551-558.
Wells, J. T. and G. McFadden. 2011. Tax-exempt hospitals and new reporting requirements. Journal of Accountancy (November): 54-57.
Wells, K. 2020. Who manages the firm matters: The incremental effect of individual managers on accounting quality. The Accounting Review (March): 365-384.
Wells, M. 2003. Forum: The accounting conceptual framework introduction. Abacus 39(3): 273-278.
Wells, M. C. and W. D. J. Cotton. 1965. Holding gains on fixed assets. The Accounting Review (October): 829-833.
Welsch, G. A. 1966. Discussion of the predictive power of first-quarter earnings reports: A replication. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 40-43.
Wen, X. 2013. Voluntary disclosure and investment. Contemporary Accounting Research 30(2): 677-696.
Werntz, W. W. 1941. Current deficiencies in financial statements. The Accounting Review (December): 321-330.
Werntz, W. W. 1942. The new OPA financial reporting forms. N.A.C.A. Bulletin (May 1): 1159-1176.
Werntz, W. W. 1953. The impact of federal legislation upon accounting. The Accounting Review (April): 159-169.
Wesley, R. R. 1948. Speeding up monthly closings and reports to management - It can be done. N.A.C.A. Bulletin (October 15): 205-211.
West, R. N. 2004. Get ready! Strategic Finance (June): 54-63. (Related to CFOs explaining complex issues related to financial reporting to non-financial executives).
Westerfield, R. B. 1954. Building reserves by over-valuation of assets. The Accounting Review (January): 45-51.
Westfall, T. J. and M. Myring. 2022. Are voluntary internal control weakness disclosures in initial public offerings associated with managerial ability and subsequent financial reporting quality? Advances in Accounting (59): 100617.
Westland, J. C. 1992. Reporting strategies for 'events' accounting. Journal of Information Systems (Spring): 32-46.
Weygandt, J. J. 1977. Valuation of stock option contracts. The Accounting Review (January): 40-51.
Weygandt, J. J., M. E. Barth, W. A. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff, Jr. C. L. McDonald, L. Revsine and D. G. Searfoss. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Recognition and measurement of financial instruments. Accounting Horizons (September): 95-104.
Weygandt, J. J., M. E. Barth, W. A. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff, Jr. C. L. McDonald, L. Revisine and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums. Response to the FASB discussion memorandum "Present value-based measurement in accounting". Accounting Horizons (March): 114-118.
Weygandt, J. J., M. E. Barth, W. A. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff, Jr. C. L. McDonald, L. Revisine and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums. Comment letter to the FASB discussion memorandum "New basis of accounting". Accounting Horizons (March): 119-121.
Weygandt, J. J., M. E. Barth, W. A. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff, Jr. C. L. McDonald, L. Revsine and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee response to the FASB discussion memorandum "Consolidation policy and procedures". Accounting Horizons (September): 120-125.
Weygandt, J. J., W. A. Collins, G. M. Crooch, L. C. Heath, W. W. Holder, C. L. McDonald, L. Revsine, D. G. Seaarfoss and L. A. Tomassini. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Distinguishing between liability and equity instruments and accounting for instruments with characteristics of both. Accounting Horizons (September): 105-113.
Wheatley, C. M., D. Manry and S. L. Tiras. 2001. What price credibility: Is the release of quarterly financial reports delayed by timely reviews? Journal of Forensic Accounting (2): 43-66.
Wheeler, S. W., S. J. Cereola and T. J. Louwers. 2014. MD&A disclosure tendencies: The case of LIFO liquidations. Accounting Horizons (December): 805-818.
White, G. E. 1970. Discretionary accounting decisions and income normalization. Journal of Accounting Research (Autumn): 260-273.
White, G. E. 1972. Effects of discretionary accounting policy on variable and declining performance trends. Journal of Accounting Research (Autumn): 351-358.
Whitney, W. H. 1958. Deferred income tax liability. The Accounting Review (April): 305-309.
Whitney, W. H. 1959. Insurance reserves in the accounts of non-insurance companies. The Accounting Review (January): 37-45.
Whittington, G. 2008. Fair value and the IASB/FASB conceptual framework project: An alternative view. Abacus 44(2): 139-168.
Whittington, G. 2010. Measurement in financial reporting. Abacus 46(1): 104-110.
Whittington, G. 2015. Measurement in financial reporting: Half a century of research and practice. Abacus 51(4): 549-571.
Whittington, R. and G. Whittenburg. 1980. Judicial classification of debt versus equity - An empirical study. The Accounting Review (July): 409-418.
Whittred, G. 1986. The evolution of consolidated financial reporting in Australia. Abacus 22(2): 103-120.
Whittred, G. 1987. The derived demand for consolidated financial reporting. Journal of Accounting and Economics (December): 259-285.
Whittred, G. and I. Zimmer. 1984. Timeliness of financial reporting and financial distress. The Accounting Review (April): 287-295.
Whittred, G. P. 1980. The timeliness of the Australian annual report: 1972-1977. Journal of Accounting Research (Autumn): 623-628.
Wilcox, K. A. and C. H. Smith. 1977. Role discrepancies and the auditor-client relationship. Accounting, Organizations and Society 2(1): 81-97.
Wilde, J. H. 2017. The deterrent effect of employee whistleblowing on firms' financial misreporting and tax aggressiveness. The Accounting Review (September): 247-280.
Wilder, W. M. and M. H. Stocks. 2002. Post-Enron: Stock compensation proposal revisited. Management Accounting Quarterly (Winter): 1-6.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (January): 58-65.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (February): 144-151.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (March): 224-235.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (April): 295-304.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (June): 436-444.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (July): 58-63.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (August): 133-143.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (September): 226-234.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (October): 327-333.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (November): 407-416.
Wildman, J. R. 1912. Department of practical accounting. Journal of Accountancy (December): 494-500.
Wildman, J. R. 1912. Factory costs. Journal of Accountancy (January): 68-70.
Wildman, J. R. 1913. Department of practical accounting. Problem 13. Journal of Accountancy (January): 65-71.
Wildman, J. R. 1913. Department of practical accounting. Problem 15. Journal of Accountancy (March): 189-197.
Wildman, J. R. 1913. Department of practical accounting. Problem 16. Journal of Accountancy (April): 264-272.
Wildman, J. R. 1913. Department of practical accounting. Problem 17. Journal of Accountancy (May): 357-364.
Wildman, J. R. 1913. Department of practical accounting. Problem 18. Journal of Accountancy (June): 449-458.
Wildman, J. R. 1913. Department of practical accounting. Problem 20. Journal of Accountancy (August): 124-131.
Wildman, J. R. 1913. Department of practical accounting. Problem 21. Journal of Accountancy (September): 234-244.
Wildman, J. R. 1913. Department of practical accounting. Problem 22. Journal of Accountancy (October): 319-326.
Wildman, J. 1913. Department of practical accounting. Problem 23. Journal of Accountancy (November): 375-383.
Wildman, J. R. 1913. Department of practical accounting. Problem 24. Journal of Accountancy (December): 461-467.
Wildman, J. R. 1913. Interest on owned capital. Journal of Accountancy (June): 428-431.
Wildman, J. R. 1920. Certified financial statements as a basis for credit. Journal of Accountancy (September): 161-168.
Wilkins, M. S. and M. L. Loudder. 2000. Articulation in cash flow statements: A resource for financial accounting courses. Journal of Accounting Education 18(2): 115-126.
Wilkins, S. C. and P. P. Gupta. 2007. Sustaining SOX 404: A project management approach. Management Accounting Quarterly (Winter): 1-14.
Willey, R. W. 1979. In defense of FAS no. 8. Management Accounting (December): 36-40.
Williams, B. and B. M. Williams. 2021. Real effects of financial reporting on innovation: Evidence from tax law and accounting standards. The Accounting Review (November): 397-425.
Williams, D. Z. 1966. Reporting loss carryovers in financial statements. The Accounting Review (April): 226-234.
Williams, E. E. and M. C. Findlay III. 1980. Beyond neoclassical economic theory as a foundation for financial accounting. Abacus 16(2): 133-141.
Williams, H. M. 1979. Financial reporting in a changing economic environment. Management Accounting (September): 11-15, 36.
Williams, J. W. 2013. Regulatory technologies, risky subjects, and financial boundaries: Governing 'fraud' in the financial markets. Accounting, Organizations and Society 38(6-7): 544-558.
Williams, P. A. 2005. The effect of pension income on the quality of corporate earnings: IBM, a case study. Issues in Accounting Education (May): 167-181.
Williams, S. P. 2005. Meet the experts. Accounting Horizons (December): 255-265. (Related to the financial expert reporting requirements of the Sabanes-Oxley Act).
Williamson, R. W. 1984. Evidence on the selective reporting of financial ratios. The Accounting Review (April): 296-299.
Willinger, G. L. 1985. A contingent claims model for pension costs. Journal of Accounting Research (Spring): 351-359.
Wilson, A. C. and G. R. Smith. 1997. Proposed accounting for derivatives: Does it address the concerns of current accounting? Accounting Horizons (September): 69-78.
Wilson, D. A. 1973. A note on "Environmental complexity and financial reports". The Accounting Review (July): 586-588.
Wilson, G. 1914. Returnable package in accounts. Journal of Accountancy (September): 233-235.
Wilson, G. P. 1987. 1986 Competitive manuscript award: The incremental information content of the accrual and funds components of earnings after controlling for earnings. The Accounting Review (April): 293-322.
Wilson, G. P. 1996. Discussion write-offs: Manipulation or impairment? Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 171-177.
Wilson, I. S. 1939. Speeding up financial statements. N.A.C.A. Bulletin (March 15): 911-928.
Windolph, M. and K. Moeller. 2012. Open-book accounting: Reason for failure of inter-firm cooperation? Management Accounting Research (March): 47-60.
Wines, G. and C. Ferguson. 1993. An empirical investigation of accounting methods for goodwill and identifiable intangible assets: 1985 to 1989. Abacus 29(1): 90-105.
Wiseman, D. E. 1990. Holding loss/gain as an alternative to EPS dilution. Accounting Horizons (December): 18-34.
Witschey, R. E. 1964. The business need for better accounting principles. Journal of Accountancy (January): 27-31. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Wittenberg-Moerman, R. 2008. The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market. Journal of Accounting and Economics (December): 240-260.
Wixon, R. 1945. Legal requirements and accounting standards. The Accounting Review (April): 139-147.
Wojciechowski, S. R. 1982. Du Pont evaluates FAS 52. Management Accounting (July): 30-35.
Wojdak, J. F. 1969. Holding gains and losses on executory contracts. Management Accounting (January): 55, 58.
Wolfson, M. A. 1980. Discussion of the economic effects of involuntary uniformity in the financial reporting of R&D expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 75-83.
Wolk, H. I., D. R. Martin and V. A. Nichols. 1989. Statement of financial accounting standards No. 96: Some theoretical problems. Accounting Horizons (June): 1-5.
Wollstadt, R. D. 1976. The challenge of the Sandilands report. Management Accounting (July): 15-22.
Wong, J. 1988. Economic incentives for the voluntary disclosure of current cost financial statements. Journal of Accounting and Economics (April): 151-167.
Wong, J. 1988. Political costs and an intraperiod accounting choice for export tax credits. Journal of Accounting and Economics (January): 37-51.
Wood, J. H. 1979. How RJR put its new MIS on-line. Management Accounting (April): 17-23.
Woolsey, S. M. 1975. Materiality in financial reports. Management Accounting (February): 23-26.
Worman, J. H. 1924. Appraised values: Their treatment from an accounting viewpoint. Journal of Accountancy (November): 384-392.
Worthington, J. S. 1977. And now we have... Management Accounting (August): 30-32, 40.
Wright, A. M., C. A. Botosan and R. H. Colson. 2008. Response to the progress report of the SEC Advisory Committee on improvements to financial reporting (Release No. 33-8896; File No. 265-24). Accounting Horizons (December): 471-494.
Wright, A. W. 1966. Periodic net income and extraordinary items. Management Accounting (May): 35-42.
Wright, A. W. 1971. Earnings per share: Sensitizing the numerator. Management Accounting (May): 19-21.
Wright, F. K. 1967. Capacity for adaptation and the asset measurement problem. Abacus 3(1): 74-79.
Wright,W. C. 1915. Depreciation, interest and manufacturing cost. Journal of Accountancy (November): 361-364.
Wright, W. F. 1977. Self-insight into the cognitive processing of financial information. Accounting, Organizations and Society 2(4): 323-331.
Wright, W. F. 2016. Client business models, process business risks and the risk of material misstatement of revenue. Accounting, Organizations and Society (48): 43-55.
Wrye, W. C. 1912. "Profit and loss - Or what?" Journal of Accountancy (November): 418-419.
Wu, J. S. and I. X. Zhang. 2009. The voluntary adoption of internationally recognized accounting standards and firm internal performance evaluation. The Accounting Review (July): 1281-1309.
Wulff, J. K. and S. Koski-Grafer. 1998. Characteristics of high quality accounting standards: Perspective of the corporate preparer. Accounting Horizons (June): 188-191.
Wustemann, J. and S. Wustemann. 2010. Why consistency of accounting standards matters: A contribution to the rules-versus-principles debate in financial reporting. Abacus 46(1): 1-27.
Wyatt, A. 1989. International accounting standards: A new perspective. Accounting Horizons (September): 105-108.
Wyatt, A. 1990. Accounting standards: Conceptual or political? Accounting Horizons (September): 83-88.
Wyatt, A. 1990. OPEB costs: The FASB establishes accountancy. Accounting Horizons (March): 111-116.
Wyatt, A. R. 1965. Accounting for business combinations: What next? The Accounting Review (July): 527-535.
Wyatt, A. R. 1967. Discussion of purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 210-212.
Wyatt, A. R. 1969. Comparability in accounting. Management Accounting (July): 10-14.
Wyatt, A. R. 1991. Accounting standard setting at a crossroads. Accounting Horizons (September): 110-114.
Wyatt, A. R. 1991. The SEC says: Mark to market. Accounting Horizons (March): 80-84.
Wygal, D. E. and D. E. Stout. 1987. Investment income reporting in the property and casualty insurance industry: A critical assessment. Accounting Horizons (December): 51-62.
Wyman, G. F. 1948. Is surplus the reserve? The Accounting Review (July): 285-288.
Wynn, J. P. 2008. Legal liability coverage and voluntary disclosure. The Accounting Review (November): 1639-1669.
Xiao, H. and J. Yuan. 2007. Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. Managerial Auditing Journal 22(6): 604-619.
Xiao, Z. J. 1999. Corporate disclosures made by Chinese listed companies. The International Journal of Accounting 34(3): 349-373.
Xiao, Z. J. and A. Pan. 1997. Developing accounting standards on the basis of a conceptual framework by the Chinese government. The International Journal of Accounting 32(3): 279-299.
Xiao, Z. J., D. O. Young, J. R. Dyson and A. Pan. 1995. Development of accounting standards and conceptual framework in China. Advances in International Accounting 8: 177-199.
Xiao, Z. J., H. Yang and C. W. Chow. 2004. The determinants and characteristics of voluntary internet-based disclosures by listed Chinese companies. Journal of Accounting and Public Policy 23: 191-225.
Xie, H. 2001. The mispricing of abnormal accruals. The Accounting Review (July): 357-373.
Xu, O., G. D. Fernando and K. Tam. 2018. Executive age and the readability of financial reports. Advances in Accounting: Incorporating Advances in International Accounting (43): 70-81.
Yager, E. B. 1963. An aid in explaining "funds provided by operations". The Accounting Review (January): 154-156.
Yamakawa, T. T. 1979. How the strong yen influenced financial reporting in Japan. Management Accounting (June): 26-31.
Yamey, B. S. 1941. A note on accounting standards. The Accounting Review (June): 209-212.
Yang, D. C. and C. Kao. 1994. A comparison between the FASB conceptual framework and the draft of accounting standards of the People's Republic of China. Journal of International Accounting, Auditing & Taxation 3(1): 71-83.
Yang, S. Y., F. Liu, X. Zhu and D. C. Yen. 2019. A graph mining approach to identify financial reporting patterns: An empirical examination of industry classifications. Decision Sciences 50(4): 847-876.
Yang, Y. and R. Simnett. 2020. Financial reporting by charities: Why do some choose to report under a more extensive reporting framework? Abacus 56(3): 320-347.
Yang, Z., K. Rohrbach and S. Chen. 2005. The impact of standard setting on relevance and reliability of accounting information: Lower of cost or market accounting reforms in China. Journal of International Financial Management & Accounting 16(3): 194-228.
Yeaton, K. 2015. A new world of revenue recognition: Revenue from contracts with customers. The CPA Journal (July): 50-54.
Yoki, A. 2022. Time for new general ledger software? Strategic Finance (October): 64-65.
York, T. 1940. Stock and other dividends as income. The Accounting Review (September): 380-393.
York, T. 1941. Stock dividends from the view-point of the declaring corporation. The Accounting Review (March): 15-33.
Yoshida, H. 1973. Value to the firm and the asset measurement problem. Abacus 9(1): 16-21.
Youmans, G. E. 1975. A look a LIFO. Management Accounting (January): 11-12, 42.
Young, C., C. Peng, C. Chien and L. Tsai. 2014. Does SFAS No. 151 trigger more overproduction? Journal of Management Accounting Research 26(1): 121-143.
Young, D. and D. A. Guenther. 2003. Financial reporting environments and international capital mobility. Journal of Accounting Research (June): 553-579.
Young, J. J. 1994. Outlining regulatory space: Agenda issues and the FASB. Accounting, Organizations and Society 19(1): 83-109.
Young, J. J. 2003. Constructing, persuading and silencing: The rhetoric of accounting standards. Accounting, Organizations and Society 28(6): 621-638.
Young, J. J. 2005. Changing our questions: Reflections on the corporate scandals. Accounting and the Public Interest (5): 1-13.
Young, J. J. 2013. Devil's advocate: The importance of metaphors. Accounting Horizon (December): 877-886.
Young, J. J. 2014. Separating the political and technical: Accounting standard-setting and purification. Contemporary Accounting Research 31(3): 713-747.
Young, K. G. 1963. A solution approach to application of funds problems. The Accounting Review (October): 830-833.
Young, M. R. 2008. Fair value roundtable. Journal of Accountancy (June): 60-67.
Young, M. R., P. B. W. Miller and E. H. Flegm. 2008. The role of fair value accounting in the subprime mortgage meltdown. Journal of Accountancy (May): 34-40.
Young, S. D. 1987. Financial reporting and the Austrian theory of entrepreneurship. Abacus 23(1): 10-16.
Young, W. M. Jr. 1977. Special report: NAA statement to Metcalf hearing. Management Accounting (June): 9 and 52.
Yu, G. and A. S. Wahid. 2014. Accounting standards and international portfolio holdings. The Accounting Review (September): 1895-1930.
Yu, S. C. 1969. A flow-of-resources statement for business enterprises. The Accounting Review (July): 571-582.
Zack, G. M. 2009. Fair Value Accounting Fraud: New Global Risks Detection Techniques. Wiley.
Zakolyukina, A. A. 2018. How common are intentional GAAP violations? Estimates from a dynamic model. Journal of Accounting Research (March): 5-44.
Zambon, S. and L. Zan. 2000. Accounting relativism: The unstable relationship between income measurement and theories of the firm. Accounting, Organizations and Society 25(8): 799-822.
Zarb, B. J. 2010. Like-kind 1031 exchanges with aircraft. The CPA Journal (April): 38-41.
Zarzeski, M. T. 1996. Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. Accounting Horizons (March): 18-37.
Zastrow, L. E. 1941. Procedure for installment notes receivable. N.A.C.A. Bulletin (September 15): 86-100.
Zavgren, C. and L. Weisenfeld. 1993. The setting of accounting standards in the United States: A historical perspective. Journal of Accounting Education 11(1): 133-149.
Zeff, S. A. 1959. Standard costs in financial statements - Theory and practice. N.A.A. Bulletin (April): 5-16.
Zeff, S. A. 1964. The balance sheet and income statement - Analytically coordinated. N.A.A. Bulletin (February): 27-31.
Zeff, S. A. 1972. 1926 to 1972 chronology of significant developments in the establishment of accounting principles in the United States. In Rappaport, A. and L. Revsine, editors. 1972. Corporate Financial Reporting: The Issues, the Objectives and Some New Proposals. Commerce Clearing House. pp. 219-233.
Zeff, S. A. 1972. Chronology of significant developments in the establishment of accounting principles in the United States, 1926-1972. Journal of Accounting Research (Spring): 217-227.
Zeff, S. A. 1972. Forging Accounting Principles in Five Countries: A History and an Analysis of Trends. Stipes.
Zeff, S. A. 1973. A first guide to the accounting literature. In Zeff, S. A. and T. F. Keller, editors. 1973. Financial Accounting Theory I: Issues and Controversies, Second Edition. McGraw-Hill Book Company. pp. 2-13.
Zeff, S. A. 1984. Some junctures in the evolution of the process of establishing accounting principles in the U.S.A.: 1917-1972. The Accounting Review (July): 447-468.
Zeff, S. A. 1995. A perspective on the U.S. public/private sector approach to the regulation of financial reporting. Accounting Horizons (March): 52-70.
Zeff, S. A. 2002. "Political" lobbying on proposed standards: A challenge to the IASB. Accounting Horizons (March): 43-54.
Zeff, S. A. 2005. The evolution of U.S. GAAP: The political forces behind professional standards: Part 1: 1930-1973. The CPA Journal (January): 18-27.
Zeff, S. A. 2005. The evolution of U.S. GAAP: The political forces behind professional standards: Part 2: 1973-2004. The CPA Journal (February): 18-20.
Zeff, S. A. 2008. Improving Business Reporting: New Rules, New Opportunities, New Trends by Giovanni Frattini. The Accounting Review (May): 863.
Zeff, S. A. 2008. Towards Convergence: A Survey of IFRS to US GAAP Differences. The Accounting Review (January): 264.
Zeff, S. A. 2010. Political lobbying on accounting standards - US, UK and international experience, Chapter 11 in Nobes, C. and R. Parker. 2010. Comparative International Accounting, 11 edition. FT Pearson.
Zeff, S. A. 2015. Funds statements: The Accounting Principles Board was twice behind the curve. The Accounting Historians Journal 42(2): 91-102.
Zeff, S. A. 2016. Accounting textbooks as change agents: Finney's "Intermediate" and Finney and Miller's "Intermediate" from 1934 to 1958. The Accounting Historians Journal 43(1): 59-77.
Zeff, S. A. 2016. An annotated bibliography of published writings on the U.S. Accounting Principles Board, 1959-1973. The Accounting Historians Journal 43(2): 142-149.
Zeff, S. A. 2016. The influence of Price Waterhouse & Co. on the CAP, The APB, and in the early years on the FASB. The Accounting Historians Journal 43(2): 129-140.
Zeff, S. 2018. An introduction to corporate accounting standards: Detecting Paton's and Littleton's influences. The Accounting Historians Journal 45(1): 45-67. Erratum 2018, The Accounting Historians Journal 45(2): 41.
Zeff, S. A. 2021. Three Big 8 audit firms notify the AICPA in 1970 of their lack of confidence in the Accounting Principles Board. The Accounting Historians Journal 48(2): 53-66.
Zeff, S. A. and S. Johansson. 1984. The curious accounting treatment of the Swedish government loan to Uddeholm. The Accounting Review (April): 342-350.
Zeff, S. A. and T. F. Keller, editors. 1964 and 1973. Financial Accounting Theory I: Issues and Controversies. McGraw Hill.
Zeff, S. A. and T. F. Keller, editors. 1969. Financial Accounting Theory II: Issues and Controversies. McGraw Hill.
Zeff, S. A. and V. S. Radcliffe. 2010. Accounting and auditing activities of the Ontario Securities Commission from the 1960 to 2008 - Part 1: 1960s to 1985. Accounting Perspectives 9(1).
Zeff, S. A. and V. S. Radcliffe. 2010. Accounting and auditing activities of the Ontario Securities Commission from the 1960 to 2008 - Part 2: The first four Chief Accountants, 1986-1996. Accounting Perspectives 9(2).
Zeff, S. A. and W. D. Maxwell. 1965. Holding gains on fixed assets - A demurrer. The Accounting Review (January): 65-75.
Zega, C. A. 1988. The new statement of cash flows. Management Accounting (September): 54-59.
Zhang, G. 2013. Accounting standards, cost of capital, resource allocation, and welfare in a large economy. The Accounting Review (July): 1459-1488.
Zhang, I. X. 2007. Economic consequences of the Sarbanes-Oxley Act of 2002. Journal of Accounting and Economics (September): 74-115.
Zhang, J. 2008. The contracting benefits of accounting conservatism to lenders and borrowers. Journal of Accounting and Economics (March): 27-54.
Zhang, J. 2019. Learning from the current research on non-GAAP financial measures. The CPA Journal (July): 32-37.
Zhang, J. and K. Pany. 2008. Current research questions on internal control over financial reporting under Sarbanes-Oxley. The CPA Journal (February): 42-45.
Zhang, L., D. Pei and M. A. Vasarhelyi. 2017. Toward a new business reporting model. Journal of Emerging Technologies in Accounting 14(2): 1-15.
Zhang, X. 2000. Conservative accounting and equity valuation. Journal of Accounting and Economics (February): 125-149.
Zhang, Y. 2005. Revenue recognition timing and attributes of reported revenue: The case of software industry's adoption of SOP 91-1. Journal of Accounting and Economics (September): 535-561.
Zhou, S., R. Simnett and W. Green. 2017. Does integrated reporting matter to the capital market? Abacus 53(1): 94-132.
Zhou, W., L. Wu and H. Wang. 2016. The consequences of increasing the scope of managerial judgement in accounting standards. Abacus 52(3): 404-440.
Zieha, E. L. and T. T. Cheng. 1979. Proposing a more appropriate dividend policy. Management Accounting (September): 32-36.
Zimmer, I. 1986. Accounting for interest by real estate developers. Journal of Accounting and Economics (March): 37-51.
Zimmerman, J. L. 2013. Myth: External financial reporting quality has a first-order effect on firm value. Accounting Horizons (December): 887-894.
Zolfo, F. J. and B. N. Cooper. 1977. Considering the LIFO election. Management Accounting (June): 41-43, 51.
Zucca, L. J. and D. P. Kirch. 1996. A gap in GAAP: Accounting for midrange stock distributions. Accounting Horizons (June): 100-112.
Zucca, L. J. and D. R. Campbell. 1992. A closer look at discretionary writedowns of impaired assets. Accounting Horizons (September): 30-41.
Zülch, H. and D. Detzen. 2011. Enforcing financial reporting standards: The case of White Pharmaceuticals AG. Issues in Accounting Education (August): 619-632.
Zyla, M. L. 2009. Fair Value Measurements: Practical Guidance and Implementation. Wiley.