Financial Reporting and Standard Setting Bibliography A-B

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

Abbott, L. J., S. Parker and T. J. Presley. 2012. Female board presence and the likelihood of financial restatement. Accounting Horizons (December): 607-629.

Abdel-Khalik, A. R. 1975. Advertising effectiveness and accounting policy. The Accounting Review (October): 657-670.

Abdel-Khalik, A. R. 2019. Failing faithful representations of financial statements: Issues in reporting financial instruments. Abacus 55(4): 676-708.

Abdel-Khalik, A. R. and J. C. Mckeown. 1978. Disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 46-77.

Abdel-Khalik, A. R. and J. C. McKeown. 1978. [Discussion of disclosure of estimates of holding gains and the assessment of systematic risk]: A reply. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 106-110.

Abdel-Khalik, A. R. and J. Espejo. 1978. Expectations data and the predictive value of interim reporting. Journal of Accounting Research (Spring): 1-13.

Abdel-Khalik, A. R., P. R. Graul and J. D. Newton. 1986. Reporting uncertainty and assessment of risk: Replication and extension in a Canadian setting. Journal of Accounting Research (Autumn): 372-382.

Abdelsalam, O. H., S. M. Bryant and D. L. Street. 2007. An examination of the comprehensiveness of corporate internet reporting provided by London-listed companies. Journal of International Accounting Research 6(2): 1-33.

Abdolmohammadi, M. J. and W. J. Read. 2010. Corporate governance ratings and financial restatements: Pre and Post Sarbanes-Oxley Act. Journal of Forensic & Investigative Accounting 2(1): 1-44.

Abernathy, J. L., F. Guo, T. R. Kubick and A. Masli. 2019. Financial statement footnote readability and corporate audit outcomes. Auditing: A Journal of Practice & Theory 38(2): 1-26.

Abernathy, J. L., J. P. Klause, L. Le and A. Masli. 2023. Does greater access to employees with information technology capability improve financial reporting quality? Contemporary Accounting Research 40(3): 2071-2105.

Abeysekera, I. 2014. Why do firms disclose and not disclose structural intangibles? Advances in Accounting: Incorporating Advances in International Accounting 30(2): 381-393.

Abeysekera, I. 2016. Does the classification of intangibles matter? An equivalence testing. Advances in Accounting: Incorporating Advances in International Accounting (35): 135-142.

Abhayawansa, S. and J. Guthrie. 2016. Does intellectual capital disclosure in analysts' reports vary by firm characteristics? Advances in Accounting: Incorporating Advances in International Accounting (35): 26-38.

Aboody, D. and B. Lev. 1998. The value relevance of intangibles: The case of software capitalization. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 161-191.

Aboody, D. and R. Kasznik. 2000. CEO stock option awards and the timing of corporate voluntary disclosures. Journal of Accounting and Economics (February): 73-100.

Aboody, D., M. E. Barth and R. Kasznik. 1999. Revaluations of fixed assets and future firm performance: Evidence from the UK. Journal of Accounting and Economics (January): 149-178.

Aboody, D., M. E. Barth and R. Kasznik. 2004. Firms' voluntary recognition of stock-based compensation expense. Journal of Accounting Research (May): 123-150.

Aboody, D., R. Kasznik and M. Williams. 2000. Purchase versus pooling in stock-for-stock acquisitions: Why do firms care? Journal of Accounting and Economics (June): 261-286.

Abramowicz, K. and D. J. Kilpatrick. 2023. Inflation and financial information usefulness: Be wary of the overlooked impact that inflation has on financial statements. Strategic Finance (April): 40-47.

Accounting Principles Board. 1978. Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises. In Professional Standards, Accounting, Current Text. Commerce Clearing House.

Acharya, V. V. and S. G. Ryan. 2016. Banks' financial reporting and financial system stability. Journal of Accounting Research (May): 277-340.

Acito, A. A., J. J. Burks and W. B. Johnson. 2009. Materiality decisions and the correlation of accounting errors. The Accounting Review (May): 659-688.

Acito, A. A., J. J. Burks and W. B. Johnson. 2019. The materiality of accounting errors: Evidence from SEC comment letters. Contemporary Accounting Research 36(2): 839-868.

Adams, B. 2002. Creating value with instant close. Strategic Finance (September): 48-51. (Related to ERP systems).

Adams, C. A. and K. J. McPhail. 2004. Reporting and the politics of difference: (Non)disclosure on ethnic minorities. Abacus 40(3): 405-435.

Adams, E. E. 1922. Provision for obsolescence. Journal of Accountancy (May): 387-388.

Adams, M. T., K. K. Inger and M. D. Meckfessel. 2015. Will intangibles trip you up? Financial restatements due to improper accounting for income taxes often come from mishandling indefinite-lived intangibles issues. Strategic Finance (November): 41-47.

Adelberg, A. H. 1979. A methodology for measuring the understandability of financial report messages. Journal of Accounting Research (Autumn): 565-592.

Adler, J. 2010. Are your account reconciliations accurate? Strategic Finance (May): 42-46. ("Account reconciliation: A report that assesses the validity, correctness, or appropriateness of an account balance at a specific point in time - documented by relevant calculations, clear and complete explanations, and copies of supporting documentation - and that is consistent with the company's policies and procedures.").

Adler, J. 2011. Closing the loop on closing the books. Strategic Finance (July): 43-47.

Advanced Corporate Reporting (ACCA) Textbook. Foulks Lynch.

Aerts, W. 1994. On the use of accounting logic as an explanatory category in narrative accounting disclosures. Accounting, Organizations and Society 19(4-5): 337-353.

Afterman, A. 2016. FASB's proposal to change the definition of materiality the unexpected uproar. The CPA Journal (March): 54-55.

Afterman, A. B. 2016. The tale of internal control over financial reporting and the SEC's "broken windows" policy. The CPA Journal (May): 60-61.

Agami, A. M. 1978. Accounting for troubled debt restructurings - a flowchart approach. Management Accounting (November): 51-55.

Aghazadeh, S., A. M. Collins and C. M. Stefaniak. 2020. The effects of client status and the auditor's presentation of multiple estimation alternatives on client financial reporting aggressiveness. Behavioral Research In Accounting 32(2): 1-14.

Agoglia, C. P., T. S. Doupnik and G. T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review (May): 747-767.

Ahmed, A. H., Y. A. Tahat, B. M. Burton and T. M. Dunne. 2015. The value relevance of corporate internet reporting: The case of Egypt. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 188-196.

Ahmed, A. S., Y. Li and N. Xu. 2020. Tick size and financial reporting quality in small-cap firms: Evidence from a natural experiment. Journal of Accounting Research (September): 869-914.

Ahn, H., S. Choi and S. C. Yun. 2020. Financial statement comparability and the market value of cash holdings. Accounting Horizons (September): 1-21.

AICPA. 1975. Statement on Auditing Standards No. 5: The Meaning of "Present Fairly in Conformity with Generally Accepted Accounting Principles" in the Independent Auditor's Report. AICPA.

AICPA. 2004. AICPA Professional Standards: As of June 1, 2004 (AICPA Professional Standards, 2004). AICPA.

AICPA. 2008. FASB Codification Developments 2008. AICPA.

AICPA. 2008. Not-for-Profit Organizations Checklists & Illustrative Financial Statements. AICPA.

AICPA. 2008. State and Local Governments Checklists & Illustrative Financial Statements. AICPA.

AICPA. 2009. Current Economic Crisis: Accounting Issues and Risks for Financial Management and Reporting - 2009. AICPA.

AICPA. 2012. Current Accounting Issues and Risks for Financial Management and Reporting - 2012/13 Financial Reporting Alert. AICPA.

AICPA. 2012. U.S. GAAP Financial Statements - Best Practices in Presentation and Disclosure. AICPA.

AICPA Study Group on the Objectives of Financial Statements. 1973. Objectives of Financial Statements. AICPA.

Aier, J. K., J. Comprix, M. T. Gunlock and D. Lee. 2005. The financial expertise of CFOs and accounting restatements. Accounting Horizons (September): 123-135.

Ajinkya, B. B. 1980. An empirical evaluation of line-of-business reporting. Journal of Accounting Research (Autumn): 343-361.

Akhtaruddin, M., M. A. Hossain, M. Hossain and L. Yao. 2009. Corporate governance and voluntary disclosure in corporate annual reports of Malaysian firms. Journal of Applied Management Accounting Research (Winter): 1-20.

Akins, B. 2018. Financial reporting quality and uncertainty about credit risk among ratings agencies. The Accounting Review (July): 1-22.

Akresh, M. S. and J. Fuersich. 1994. Stock options: Accounting, valuation, and management issues. Management Accounting (March): 51-53.

Alali, F. 2018. Teaching students financial statements' assertions: Crisp-Drinks Case. Journal of Forensic & Investigative Accounting 10(3): 438-444.

Alali, F. and L. Cao. 2010. International financial reporting standards - credible and reliable? An overview. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 79-86.

Alali, F. and S. I. Wang. 2017. Characteristics of financial restatements and frauds. The CPA Journal (November): 32-41.

Alali, F. and S. Romero. 2012. The use of the Internet for corporate reporting in the Mercosur (Southern common market): The Argentina case. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 157-167.

Alali, F. A. and S. Romero. 2013. Benford's Law: Analyzing a decade of financial data. Journal of Emerging Technologies in Accounting (10): 1-39.

Albrecht, W. S. 1976. Estimation error in income determination. The Accounting Review (October): 823-837.

Albrecht, W. S. 1978. Estimation error in income determination: A reply. The Accounting Review (October): 1003-1004.

Alderman, C. W., G. E. Summers and M. J. Welsh. 1983. The trend toward soft data in accounting. Management Accounting (December): 34-35, 38-39.

Aldridge, C. R. and J. L. Colbert. 1997. We need better financial reporting. Management Accounting (July): 32-36. (Discussion of the need for nonfinancial and forward-looking information as well as financial and historical information).

Alee, K. D. and T. L. Yohn. 2009. The demand for financial statements in an unregulated environment: An examination of the production and use of financial statements by privately held small businesses. A forum on the factors associated with the use of financial statements by small and new companies. The Accounting Review (January): 1-25.

Alexander, D. and E. Jermakowicz. 2006. A true and fair view of the principles/rules debate. Abacus 42(2): 132-164.

Alexander, M. O. 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): 212-217.

Alexander, S. S. 1973. Income measurement in a dynamic economy. Monograph no 1. In Five Monographs on Business Income. AICPA. Reprint of the 1950 original. Scholars Book Co: 1-95.

Alford, A., J. Jones, R. Leftwich and M. Zmijewski. 1993. The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research (Studies on International Accounting): 183-223.

Alford, R. M., T. M. DiMattia, N. T. Hill and K. T. Stevens. 2011. A series of revenue recognition research cases using the codification. Issues in Accounting Education (August): 609-618.

Alford, A. W., J. J. Jones and M. E. Zmijewski. 1994. Extensions and violations of the statutory SEC form 10-K filing requirements. Journal of Accounting and Economics (January): 229-254.

Alhashim, D. D. and S. P. Garner. 1973. Postulates for localized uniformity in accounting. Abacus 9(1): 62-72.

Ali, A. and K. R. Kumar. 1994. The magnitudes of financial statement effects and accounting choice: The case of the adoption of SFAS 87. Journal of Accounting and Economics (July): 89-114.

Ali, A. and L. Hwang. 2000. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research (Spring): 1-21.

Ali, A., T. Chen and S. Radhakrishnan. 2007. Corporate disclosures by family firms. Journal of Accounting and Economics (September): 238-286.

Alkhatib, E., H. Ojala and J. Collis. 2019. Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK. International Journal of Accounting Information Systems (34): 100421.

Alleman, R. H. 1982. Why ITT likes FAS 52. Management Accounting (July): 22-29.

Allen, A. and K. Ramanna. 2013. Towards an understanding of the role of standard setters in standard setting. Journal of Accounting and Economics (February): 66-90.

Allen, L. E. 1958. Toward more clarity in business communications by modern logical methods. Management Science (October): 121-135.

Allen, R. 2005. Less is more. Strategic Finance (June): 44-49. (Improving the closing process).

Allen, R. N. 1950. Timely issuance of monthly reports - An outline of an early closing procedure. N.A.C.A. Bulletin (January): 637-642.

Alles, M., R. Palas, M. A. Vasarhelyi and F. Xiong. 2022. The case for an app-based financial reporting system. Journal of Emerging Technologies in Accounting 19(2): 1-21.

Alles, M. G. and G. L. Grey. 2012. A relative cost framework of demand for external assurance of XBRL filings. Journal of Information Systems (Spring): 103-126.

Alles, M. G., J. Dai and M. A. Vasarhelyi. 2021. Reporting 4.0: Business reporting for the age of mass customization. Journal of Emerging Technologies in Accounting 18(1): 1-15. (Reporting 4.0 involves the application of the intelligence in 21st century technology to create an app-based reporting system that includes reports tailored to the needs of modern enterprise heterogeneous stakeholders).

Alltizer, R. L., B. P. McAllister and B. D. Jarnagin. 2008. FIN 48: Accounting and auditing implications. The CPA Journal (August): 44-47.

Alm, I. W. 1939. Combining adjusting and closing Entries. The Accounting Review (December): 432-436.

Alon, A. and P. D. Dwyer. 2016. SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory. Accounting, Organizations and Society (48): 1-16.

Altamuro, J. and A. Beatty. 2010. How does internal control regulation affect financial reporting? Journal of Accounting and Economics (February): 58-74.

Altamuro, J. and H. Zhang. 2013. The financial reporting of fair value based on managerial inputs versus market inputs: Evidence from mortgage servicing rights. Review of Accounting Studies 18(3): 833-858.

Amato, N. 2014. Cutting the clutter. Five tips for streamlining annual reports. Journal of Accountancy (February): 28-30.

Amer, T. 1991. An experimental investigation of multi-cue financial information display and decision making. Journal of Information Systems (Fall): 18-34.

Amer, T., A. D. Bailey Jr. and P. De. 1987. A review of the computer information systems research related to accounting and auditing. Journal of Information Systems (Fall): 3-28.

Amernic, J., R. Craig and D. Tourish. 2012. Reflecting a company's safety culture in "fairly presented" financial statements: The case of BP. The CPA Journal (April): 6, 8-10.

Amernic, J. H. 1986. A framework for analyzing financial reporting cases. Journal of Accounting Education 4(1): 81-94.

Amir, E. 1996. The effect of accounting aggregation on the value-relevance of financial disclosures: The case of SFAS No. 106. The Accounting Review (October): 573-590.

Amir, E. and A. Ziv. 1997. Recognition, disclosure, or delay: Timing the adoption of SFAS No. 106. Journal of Accounting Research (Spring): 61-81.

Amiram, D., S. Huang and S. Rajgopal. 2020. Does financial reporting misconduct pay off even when discovered? Review of Accounting Studies 25(3): 811-854.

Amiram, D., Z. Bozanic and E. Rouen. 2015. Erratum to: Financial statement errors: Evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4): 1594-1595.

Amiram, D., Z. Bozanic and E. Rouen. 2015. Financial statement errors: Evidence from the distributional properties of financial statement numbers. Review of Accounting Studies 20(4): 1540-1593.

Amiram, D., Z. Bozanic, J. D. Cox, Q. Dupont, J. M. Karpoff and R. Sloan. 2018. Financial reporting fraud and other forms of misconduct: A multidisciplinary review of the literature. Review of Accounting Studies 23(2): 732-783.

Amlie, T. T. 2011. Measurement of incentive stock option expense: Is the issue settled? The CPA Journal (July): 28-31.

An, Y., H. Davey, I. R. C. Eggleton and Z. Wang. 2015. Intellectual capital disclosure and the information gap: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting 31(2): 179-187.

Anantharaman, D. 2012. Comparing self-regulation and statutory regulation: Evidence from the accounting profession. Accounting, Organizations and Society 37(2): 55-77.

Anantharaman, D. 2017. The role of specialists in financial reporting: Evidence from pension accounting. Review of Accounting Studies 22(3): 1261-1306.

Anantharaman, D. and E. C. Chuk. 2018. The economic consequences of accounting standards: Evidence from risk-taking in pension plans. The Accounting Review (July): 23-51.

Anders, S. B. 2016. Financial reporting and securities regulation resources. The CPA Journal (July): 80-81.

Anders, S. B. 2017. A non-GAAP reporting sampler. The CPA Journal (August): 72-73.

Anders, S. B. 2017. Financial reporting blogs. The CPA Journal (February): 74-75.

Anders, S. B. 2018. CFA Institute, FASB, and AICPA roundup. The CPA Journal (August): 72-73.

Andersen, A. 1929. Financial and industrial investigations. The Accounting Review (March): 16-22.

Anderson, A., P. Herring and A. Pawlicki. 2005. EBR: The next step. Journal of Accountancy (June): 71-74. (Enhanced business reporting).

Anderson, C. 2010. Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'. International Journal of Accounting Information Systems 11(3): 211-213.

Anderson, J. A. 1976. A Comparative Analysis of Selected Income Measurement Theories in Financial Accounting. Studies in Accounting Research (12). American Accounting Association.

Anderson, J. A. 1982. A discussion of "Coalition formation in the APB and the FASB". The Accounting Review (January): 190-195.

Anderson, J. A. and S. L. Meyers. 1975. Some limitations of efficient markets research for the determination of financial reporting standards. Abacus 11(1): 18-36.

Anderson, J. C. and A. W. Frankle. 1980. Voluntary social reporting: An iso-beta portfolio analysis. The Accounting Review (July): 467-479.

Anderson, J. C. and J. G. Louderback III. 1975. Income manipulation and purchase-pooling: Some additional results. Journal of Accounting Research (Autumn): 338-343.

Anderson, R. C., S. A. Mansi and D. M. Reeb. 2004. Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics (September): 315-342.

Anderson, T. 1992. Accounting earnings announcements and differential predisclosure information. Abacus 28(2): 121-132.

Anderson, T. L. Jr. 1982. Do annual reports really communicate? Management Accounting (September): 15-21, 42.

Ang, N., B. K. Sidhu and N. Gallery. 2000. The incentives of Australian public companies lobbying against proposed superannuation accounting standards. Abacus 36(1): 40-70.

Anthony, J. J. and S. C. Dilley. 1988. The tax basis financial reporting alternative for nonpublic firms. Accounting Horizons (September): 41-47.

Anthony, P. 1977. Goodbye goodwill - Hello share of the market. Management Accounting (June): 31-40.

Anthony, R. N. 1993. The foolishness of FASB's nonprofit classes. Management Accounting (July): 53-57.

Anthony, R. N. 1997. Financial reporting in the 1990s and beyond. Accounting Horizons (December): 107-111.

Antle, R. and J. S. Demski. 1989. Revenue recognition. Contemporary Accounting Research 5(2): 423-451.

Anton, H. R. 1954. Funds statement practices in the United States and Canada. The Accounting Review (October): 620-627.

Anton, H. R. 1955. The funds statement as an internal report to management. The Accounting Review (January): 71-79.

Anton, H. R. 1973. Discussion of an empirical evaluation of possible explanations for the differing treatment of apparently similar unusual events. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 96-98.

Anyon, J. T. 1909. Sinking funds and reserve accounts. Journal of Accountancy (January): 185-191.

Aobdia, D. 2018. Employee mobility, noncompete agreements, product-market competition, and company disclosure. Review of Accounting Studies 23(1): 296-346.

Apitz, J. W. 1913. A question of partners' drawing and dividends. Journal of Accountancy (January): 72-73.

Apostolou, B. and N. G. Apostolou. 2008. Derivatives: New disclosures required. The CPA Journal (November): 28-36.

Appleby, B. G. 1946. Correlation of costs to financial statements. The Accounting Review (October): 410-415.

Appleton, A., A. Barckow, C. A. Botosan, Y. Kawanishi, A. Kogasaka, A. Lennard, L. Mezon-Hutter, J. Sy and R. Villman. 2023. Perspectives on the financial reporting of intangibles. Accounting Horizons (March): 1-13.

Aranya, N. 1974. The influence of pressure groups on financial statements in Britain. Abacus 10(1): 3-12.

Archambault, J. J. and M. Archambault. 2005. The effect of regulation on statement disclosures in the 1915 Moody's Manuals. The Accounting Historians Journal 32(1): 1-22.

Archambault, J. J. and M. E. Archambault. 2010. Financial reporting in 1920: The case of industrial companies. The Accounting Historians Journal 37(1): 53-90.

Archer, S., P. Del Vaille and S. Mcleay. 1996. A statistical model of international accounting harmonization. Abacus 32(1): 1-29.

Archerd, W. R. 1952. An application of whole dollar accounting. N.A.C.A. Bulletin (January): 617-628. (Discussion related to eliminating pennies - pennyless accounting, cents elimination, or whole dollar accounting).

Archibald, T. R. 1967. The return to straight-line depreciation: An analysis of a change in accounting method. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 164-180.

Arif, S. and E. T. De George. 2020. The dark side of low financial reporting frequency: Investors' reliance on alternative sources of earnings news and excessive information spillovers. The Accounting Review (November): 23-49.

Arms, D. and T. Bercik. 2015. Preparing for ASC 606: How to use change management to your advantage. Strategic Finance (November): 34-40. (Revenue recognition).

Armstrong, C. S., W. R. Guay and J. P. Weber. 2010. The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics (December): 179-234.

Armstrong, R. D. 1920. Regulation of bond discount. Journal of Accountancy (July): 18-35.

Arndt, T. L. and R. W. Jones. 1982. Closing the GAAP in church accounting. Management Accounting (August): 26-31.

Arnett, H. E. 1965. Application of the capital gains and losses concept in practice. The Accounting Review (January): 54-64.

Arnett, H. E. 1967. The concept of fairness. The Accounting Review (April): 291-297.

Arnett, H. E. 1969. Taxable income vs. financial income: How much uniformity can we stand? The Accounting Review (July): 482-494.

Arnett, H. E. 1978. APB opinion no. 29: Accounting for nonmonetary transactions - Some new perspectives. Management Accounting (October): 41-48.

Arnett, H. E. 1979. Proposed Funds Statements for Managers and Investors. National Association of Accountants.

Arnold, D. F. and T. E. Humann. 1973. Earnings per share: An empirical test of the market parity and the investment value methods. The Accounting Review (January): 23-33.

Arnold, J. L., W. W. Holder and J. R. Williams. 1983. FASB should establish an accounting laboratory. Management Accounting (March): 52-54.

Arnold, P. J. and L. S. Oakes. 1998. Accounting as discursive construction: The relationship between statement of financial accounting standards no. 106 and the dismantling of retiree health benefits. Accounting, Organizations and Society 23(2): 129-153.

Arnold, S. 2009. IFRS risk planning and controls execution. Journal of Accountancy (September): 34-37.

Arora, S. 2019. Implications of ASC 606 on airline financial statements. Management Accounting Quarterly (Fall): 15-24.

Arya, A. and A. Reinstein. 2010. Recent developments in fair value accounting. The CPA Journal (August): 20-29.

Arya, A. and B. Mittendorf. 2004. Benefits of a slanted view: A discussion of ‘disclosure bias’. Journal of Accounting and Economics (December): 251-262.

Arya, A. and B. G. Mittendorf. 2014. Book review: Strategic Accounting Disclosure by Phillip C. Stocken. The Accounting Review (July): 1569-1571.

Arya, A., B. Mittendorf and D. Yoon. 2014. Revisiting the make-or-buy decision: Conveying information by outsourcing to rivals.  The Accounting Review (January): 61-78.

Arya, A., J. C. Glover and S. Sunder. 2003. Are unmanaged earnings always better for shareholders? Accounting Horizons (Supplement): 111-116.

Asare, S. K. and A. M. Wright. 2012. Investors', auditors', and lenders' understanding of the message conveyed by the standard audit report on the financial statements. Accounting Horizons (June): 193-217.

Asare, S. K., B. C. Fitzgerald, L. E. Graham, J. R. Joe, E. M. Negangard and C. J. Wolfe. 2013. Auditors' internal control over financial reporting decisions: Analysis, synthesis, and research directions. Auditing: A Journal of Practice & Theory 32(Supplement 1): 131-166.

Asbra, M. and K. Miles. 2009. The valuation of earn-outs and acquired contingencies under SFAS 141(R). The CPA Journal (March): 38-42.

Ashbaugh, H. and M. Pincus. 2001. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of Accounting Research (December): 417-434.

Ashbaugh, H., K. M. Johnstone and T. D. Warfield. 1999. Corporate reporting on the internet. Accounting Horizons (September): 241-257.

Ashburne, J. G. 1962. A forward looking statement of financial position. The Accounting Review (July): 475-478.

Ashraf, M., P. N. Michas and D. Russomanno. 2020. The impact of audit committee information technology expertise on the reliability and timeliness of financial reporting. The Accounting Review (September): 23-56.

Ashton, R. H. 1974. The predictive-ability criterion and user prediction models. The Accounting Review (October): 719-732.

Ashton, R. H. 1976. The predictive-ability criterion and user prediction models: A reply. The Accounting Review (July): 680-682.

Ashton, R. H., P. R. Graul and J. D. Newton. 1989. Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research 5(2): 657-673.

Asper, S., C. McCoy and G. K. Taylor. 2019. The expanding use of non-GAAP financial measures. The CPA Journal (July): 28-31.

Asthana, S. 2001. The impact of regulatory and audit environment on managers' discretionary accounting choices: The case of SFAS No. 106. Accounting and the Public Interest (1): 73-96.

Atiase, R. K., L. S. Bamber and R. N. Freeman. 1988. Accounting disclosures based on company size: Regulations and capital markets evidence. Accounting Horizons (March): 18-26.

Atiase, R. K., L. S. Bamber and S. Tse. 1989. Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earnings announcements. Contemporary Accounting Research 5(2): 526-552.

Atkins, R. 1917. Cost records and profits. Journal of Accountancy (September): 239-240.

Atkinson, S. K. 1935. Accounting treatment of the bond sinking fund and reserve. The Accounting Review (March): 102-105.

Atkinson, S. K. 1953. For better public reporting of production costs. N.A.C.A. Bulletin (August): 1575-1587.

Avallone, F. and A. Quagli. 2015. Insight into the variables used to manage the goodwill impairment test under IAS 36. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 107-114.

Avery, H. G. 1941. Capital and revenue expenditures. The Accounting Review (September): 274-281.

Avery, H. G. 1956. The relative importance of fixed assets. The Accounting Review (July): 435-438.

Avery, H. G. 1957. Unbilled revenues. The Accounting Review (July): 403-405.

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2000. The financial statement effects of eliminating the pooling-of-interest method of acquisition accounting. Accounting Horizons (March): 1-19.

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2002. Do firms purchase the pooling method? Review of Accounting Studies 7(1): 5-32.

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