Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Accounting Theory Main Page |
Financial Reporting Main Page
Note: Also see the Bibliographies for Accounts Payable, Debt, Bonds, and Pensions.
Anderson, S. E., L. C. Jones and T. N. Reed. 2012. Insurance fraud: Losses, liabilities, and September 11. Issues in Accounting Education (November): 1119-1130. (Instructional case).
Anthony, J. H. 2004. As easy as ABC. Issues in Accounting Education (August): 359-361. (A case about a retail appliance and electronics warehouse related to contingent liabilities etc.).
Apostolou, B., N. G. Apostolou and R. C. Brooks. 2011. The GA(A)P in underfunded State Pension Liabilities: GASB seeks better reporting. The CPA Journal (May): 16-21.
Barth, M. E. and M. F. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 177-209.
Barth, M. E., L. D. Hodder and S. R. Stubben. 2008. Fair value accounting for liabilities and own credit risk. The Accounting Review (May): 629-664.
Barth, M. E., L. D. Hodder and S. R. Stubben. 2013. Financial reporting for employee stock options: Liabilities or equity? Review of Accounting Studies 18(3): 642-682.
Barth, M. E., M. F. McNichols and G. P. Wilson. 1997. Factors influencing firms' disclosures about environmental liabilities. Review of Accounting Studies 2(1): 35-64.
Basu, S. and Y. Liang. 2019. Director liability reduction laws and conditional conservatism. Journal of Accounting Research (September): 889-917.
Berman, E. S., D. L. Rahn, B. W. Chase and V. Calkins-McGettigan. 2008. Successfully navigating OPEB: New standards cast light on governments' post-employment liabilities. Journal of Accountancy (August): 54-59. (Other post employment benefit).
Botosan, C. A., L. Koonce, S. G. Ryan, M. S. Stone and J. M. Wahlen. 2005. Accounting for liabilities: Conceptual issues, standard setting, and evidence from academic research. Accounting Horizons (September): 159-186.
Bruderl, J. and R. Schussler. 1990. Organizational mortality: The liabilities of newness and adolescence. Administrative Science Quarterly 35(3): 530-547.
Cade, N. L., L. Koonce, K. I. Mendoza, L. Rees and M. B. Tokar. 2019. Assets and liabilities: When do they exist? Contemporary Accounting Research 36(2): 553-587.
Chasteen, L. G. and C. R. Ransom. 2007. Including credit standing in measuring the fair value of liabilities - Let's pass this one to the shareholders. Accounting Horizons (June): 119-135.
Committee on Concepts and Standards Underlying Corporate Financial Statements. 1952. Current assets and current liabilities: Supplementary statement No. 3. The Accounting Review (January): 15.
Daniels, R. and D. L. Flesher. 1991. The Chicago, Rock Island and Pacific Railroad Company: An examination of contingent liabilities of 1903-1904. The Accounting Historians Journal 18(1): 55-73.
Eynon, G. and K. Stevens. 1996. Instructional case: Ethical dilemmas in reporting environmental liabilities. Issues in Accounting Education (Fall): 393-417.
Fass, N. 2019. FASB: Proposed ASU on distinguishing liabilities from equity. Strategic Finance (September): 10.
Fried, A., M. P. Holtzman and A. Rotenstein. 2015. Lost and found: Revenue recognition standard offers advice on booking liabilities and breakage income for unredeemed gift cards. Journal of Accountancy (February): 32-36.
Friedman, L. A. 1978. Exit-price liabilities: An analysis of the alternatives. The Accounting Review (October): 895-909.
Gamble, G. O. and J. J. Cramer Jr. 1992. The role of present value in the measurement and recording of nonmonetary financial assets and liabilities: An examination. Accounting Horizons (December): 32-41.
Gaynor, L. M., L. McDaniel and T. L. Yohn. 2011. Fair value accounting for liabilities: The role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes. Accounting, Organizations and Society 36(3): 125-134.
Goldstein, L. 1980. Unfunded pension liabilities may be dangerous to corporate health. Management Accounting (April): 20-22.
Graham, A. and J. J. Maher. 2006. Environmental liabilities, bond ratings, and bond yields. Environmental Accounting: Commitment or Propaganda. Advances in Environmental Accounting & Management (3): 111-142.
Gray, R. P. 2003. Research note: Revisiting fair value accounting - Measuring commercial banks' liabilities. Abacus 39(2): 250-261.
Grimlund, R. A. 1985. A proposal for implementing the FASB's "reasonably possible" disclosure provision for product warranty liabilities. Journal of Accounting Research (Autumn): 575-594.
Guenther, D. A. and R. C. Sansing. 2000. Valuation of the firm in the presence of temporary book-tax differences: The role of deferred tax assets and liabilities. The Accounting Review (January): 1-12.
Guenther, D. A. and R. C. Sansing. 2004. The valuation relevance of reversing deferred tax liabilities. The Accounting Review (April): 437-451.
Hallman, N. and I. K. Khurana. 2015. State pension liabilities and credit assessments. Accounting Horizons (December): 943-967.
Heath, L. C. 1972. Distinguishing between monetary and nonmonetary assets and liabilities in general price-level accounting. The Accounting Review (July): 458-468.
Henderson, A. D. 1999. Firm strategy and age dependence: A contingent view of the liabilities of newness, adolescence, and obsolescence. Administrative Science Quarterly 44(2): 281-314.
Henderson, S. and G. Peirson. 1980. A note on the current cash equivalent of liabilities. Abacus 16(1): 61-66.
Hill, M., G. W. Ruch and R. A. Price. 2023. Simplifying the distinction liabilities and equity. Strategic Finance (June): 40-47.
Hill, M. S., R. A. Price, III and G. W. Ruch. 2021. An alternative approach to distinguishing liabilities from equity. Accounting Horizons (March): 65-85.
Holgate, H. C. F. 1941. Auditing the contingent liabilities of British banks. The Accounting Review (June): 207-209.
Holthausen, R. W. 1994. Discussion of estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 211-219.
Huefner, R. J. 1999. Re-engineering the teaching of bond liabilities. Journal of Accounting Education 17(4): 417-427.
Jensen, H. L. 1983. Allocating tax liabilities in consolidated returns. Management Accounting (June): 56-62.
Journal of Accountancy. 2007. Statement of Financial Accounting Standards No. 159 - The Fair Value Option for Financial Assets and Financial Liabilities. Journal of Accountancy (April): 92-97.
Journal of Accountancy. 2012. Statement No. 65 of the Governmental Accounting Standards Board - Items previously reported as assets and liabilities. Journal of Accountancy (July): 84-87.
Kagle, A. R. and W. P. Dukes. 1980. A better method of valuing liabilities in annuity agreements. Management Accounting (April): 37-40.
Kennedy, J., T. Mitchell and S. E. Sefcik. 1998. Disclosure of contingent environmental liabilities: Some unintended consequences? Journal of Accounting Research (Autumn): 257-277.
Klein, R. 2020. An historical perspective of CPA liability: Adapting to greater expectations and growing exposures. The CPA Journal (October/November): 74-77.
Knoeppel, F. J. 1916. Industrial accounting VII. Journal of Accountancy (December): 417-432. ("The subject is presented under nineteen groups: A. Composition of wage payroll; B. Composition of salary payroll, C. Sub-division of non-productive or expense payroll; D. Exhibit of labor and burden applied on production, betterments and maintenance; E. Consumption of factory supplies; F. Incidental factory expense; G. Specific utilization of service cost; H. General utilization of service cost; I. Review of departmental accomplishment; J. Significance of productivity; K. Exhibit of total cost applied on production, betterments and maintenance; L. Review of conditions and tendencies; M. Exhibit of resources, liabilities, net investment and earnings; N. Exhibit of applied cost on unfinished work on floors; O. Exhibit of applied cost on partly completed work; P. Review of completed contracts; Q. Status of betterments; R. Variation in material cost; S. Consumption of raw and prepared materials.").
Lachmann, M., U. Stefani and A. Wöhrmann. 2015. Fair value accounting for liabilities: Presentation format of credit risk changes and individual information processing. Accounting, Organizations and Society (41): 21-38.
Landsman, W. R. and J. A. Ohlson. 1990. Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities. Contemporary Accounting Research 7(1): 185-198.
Lawrence, J. E. and D. Cerf. 1995. Management and reporting of environmental liabilities. Management Accounting (August): 48-54. (Summary).
Levy, H. B. 2017. A proper risk-based approach to the search for unrecorded liabilities. The CPA Journal (November): 59.
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 IASC and FASB: Provisions, contingent liabilities and contingent assets. Accounting Horizons (June): 192-200.
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.
Mackie, J. J. and M. E. Oss. 1989. Reducing retiree health care liabilities. Management Accounting (April): 21-26.
McGregor, S. 2022. Examining the recognition and measurement of financial assets and financial liabilities under ASU 2016-01. The CPA Journal (March/April): 58-62.
Michel, M. 2017. CASB proposes recognizing more leased assets and liabilities. The CPA Journal (April): 58-63.
Mogis, R. C. 1961. Do undisclosed liabilities distort financial statements? N.A.A. Bulletin (February): 45-53.
Mortimer, J. W. and L. R. Henderson. 2014. Measuring pension liabilities under GASB Statement No. 68. Accounting Horizons (September): 421-454.
Myers, J. H. 1948. Presentation of long-term lease liabilities in the balance sheet. The Accounting Review (July): 289-295.
Nevius, A. M. 2014. New treatment of disguised sales and partnership liabilities. Journal of Accountancy (August): 68.
Nurnberg, H. 1972. Discounting deferred tax liabilities. The Accounting Review (October): 655-665.
O'Neal, C. H. 1970. Professional service associations: Assets and liabilities. Management Accounting (November): 41-44.
O'Shaughnessy, J. and J. Rashty. 2011. Accounting for deferred revenue liabilities in post-business combination statements. The CPA Journal (April): 30-33.
Pastena, V. 1990. Discussion of “Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities”. Contemporary Accounting Research 7(1): 199-20.
Peasnell, K. 2013. Discussion of "Financial reporting for employee stock options: Liabilities or equity." Review of Accounting Studies 18(3): 683-691.
Philips, G. E. 1968. Pension liabilities and assets. The Accounting Review (January): 10-17.
Ragland, L. G. 2017. The association between compensated absences liabilities and interest cost on public school districts' general obligation bonds. Accounting Horizons (March): 37-55.
Rich, K. T. and J. X. Zhang. 2015. Unfunded public pension liabilities and local citizen oversight. Accounting Horizons (March): 23-39.
Rogers, C. G. 2005. Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley. Wiley.
Rutherford, B. A. 2022. Individuating assets and liabilities in financial accounting. Abacus 58(2): 233-261.
Ryan, S. and B. Seitz. 2023. Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities. Review of Accounting Studies 28(4): 2516-2555.
Ryan, S. G., R. H. Herz, T. E. Iannaconi, L. A. Maines, K. G. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee: Evaluation of the FASB's proposed accounting for financial instruments with characteristics of liabilities, equity, or both. Accounting Horizons (December): 387-400.
Samuelson, R. A. 1993. Accounting for liabilities to perform services. Accounting Horizons (September): 32-45.
Sands, J. E. 1959. Deferred tax credits are liabilities. The Accounting Review (October): 584-590.
Sawers, A. 2012. European banks face Libor liabilities. CFO (December): 29-31.
Schuetze, W. P. 2001. What are assets and liabilities? Where is true north? (Accounting that my sister would understand). Abacus 37(1): 1-25.
Skaife, H. A., M. T. Bradshaw, P. Y. Davis-Friday, E. D. Gordon, P. E. Hopkins, R. Laux, K. K. Nelson, S. Rajgopal, K. Ramesh, R. Uhl and G. Vrana. 2007. AAA Financial Accounting Standards Committee: Response to FASB exposure draft, "The fair value option for financial assets and financial liabilities, including an amendment of FASB statement No. 115". Accounting Horizons (June): 189-200.
Sprague, C. E. 1907. The philosophy of accounts: Chapter VII. Phases of the liabilities. Journal of Accountancy (April): 452-454.
Staubus, G. J. 1973. Measurement of assets and liabilities. Accounting and Business Research. (Autumn): 243-262.
Sterna, S. and J. Wolfe. 2019. Cyber liability: Managing evolving exposures. Journal of Accountancy (January): 14-15.
Tobin, A. 2015. PTO and constructive receipt: Potential traps for employers include the timing of, and cross-year accounting for, payroll tax liabilities from paid-time-off programs. Journal of Accountancy (October): 70-71.
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.
Walter, J. E. 1955. The treatment of "footnote" liabilities. The Accounting Review (January): 95-102.
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.
Williams, G. and T. J. Phillips Jr. 1994. Cleaning up our act: Accounting for environmental liabilities. Management Accounting (February): 30-33.