Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Change and Risk Management Main Page
| Legal Issues Main Page
Abbott, L. J., K. Gunny and T. Pollard. 2017. The impact of litigation risk on auditor pricing behavior: Evidence from reverse mergers. Contemporary Accounting Research 34(2): 1103-1127.
Abukhalaf, R. and J. A. DiGabriele. 2023. Judicial interpretations of expert testimony from financial expert witnesses and the Daubert qualifications criteria: A directed content analysis of judicial statements. Journal of Forensic & Investigative Accounting 15(3): 354-369.
Adamek, D. 2020. Preparing for business interruption claims. Journal of Accountancy (May): 20-21, 23.
Addington, K. H. 1921. Invested capital from a legal standpoint as applied to excess and war profits taxation. Journal of Accountancy (February): 110-120.
Alderman, J. 2021. Auditor litigation risk: A review of past perspectives, recent developments, and emerging issues. Journal of Forensic & Investigative Accounting 13(1): 26-40.
Ali, A. and S. Kallapur. 2001. Securities price consequences of the Private Securities Litigation Reform Act of 1995 and related events. The Accounting Review (July): 431-460.
Ali, A., M. T. Durney, J. Fisch and H. Kyung. 2023. Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc. Contemporary Accounting Research 40(3): 1641-1670.
Amoah, N. Y. and A. P. Tang. 2010. Board, audit committee and restatement-induced class action lawsuits. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 155-169.
Anteby, M. 2010. Markets, morals, and practices of trade: Jurisdictional disputes in the U.S. commerce in cadavers. Administrative Science Quarterly 55(4): 606-638.
Arel, B. 2010. The influence of litigation risk and internal audit source on reliance decisions. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 170-176.
Ashton, R. K. 1986. The royal mail case: A legal analysis. Abacus 22(1): 3-19.
Baginski, S. P., J. M. Hassell and M. D. Kimbrough. 2002. The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian markets. The Accounting Review (January): 25-50.
Bagley, C. E. 2002. Managers and The Legal Environment: Strategies for the 21st Century, 4e. South-Western Educational Publishing.
Bakos, Y. and C. Dellarocas. 2011. Cooperation without enforcement? A comparative analysis of litigation and online reputation as quality assurance mechanisms. Management Science (November): 1944-1962.
Balachandran, B. V. and N. J. Nagarajan. 1986. Imperfect information, insurance, and auditors' legal liability. Contemporary Accounting Research 3(1): 281-301.
Bannister, J. W., B. A. Newman and P. Chalos. 1995. Protect your company's earnings forecasts from litigation. Management Accounting (March): 32-35.
Bar-Yosef, S. and B. Sarath. 2005. Auditor size, market segmentation and litigation patterns: A theoretical analysis. Review of Accounting Studies 10(1): 59-92.
Barney, J. B., F. L. Edwards and A. H. Ringleb. 1992. Organizational responses to legal liability: Employee exposure to hazardous materials, vertical integration, and small firm production. The Academy of Management Journal 35(2): 328-349.
Barron, O., J. Pratt and J. D. Stice. 2001. Misstatement direction, litigation risk, and planned audit investment. Journal of Accounting Research (December): 449-462.
Baucus, M. S. and D. A. Baucus. 1997. Paying the piper: An empirical examination of longer-term financial consequences of illegal corporate behavior. The Academy of Management Journal 40(1): 129-151.
Baucus, M. S. and J. P. Near. 1991. Can illegal corporate behavior be predicted? An event history analysis. The Academy of Management Journal 34(1): 9-36.
Baxt, R. 1967. Legal decisions and accounting principles. Abacus 3(1): 83-86.
Becker, J. 1996.Fostering public confidence in the tax profession: An examination of ethics and legal liability. Journal of Accounting Education 14(1): 133-140.
Bell, T. B. 1994. Discussion of auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 31-38.
Benson, S. S., P. B. Thomas and E. J. Burton. 2018. The CPA's role in forming benefit corporations: These increasingly common enterprises aim to create value for all stakeholders in socially and environmentally conscious ways. Journal of Accountancy (July): 40-46. (A form of legal structure based on the Model Benefit Corporation Legislation).
Bianchi, P. A., A. Marra, D. Masciandaro and N. Pecchiari. 2022. Organized crime and firms' financial statements: Evidence from crimnal investigations in Italy. The Accounting Review (May): 77-106.
Billings, M. B. and M. C. Cedergren. 2015. Strategic silence, insider selling and litigation risk. Journal of Accounting and Economics (April-May): 119-142.
Billings, M. B. and M. F. Lewis-Western. 2016. When does pre-IPO financial reporting trigger post-IPO legal consequences? Contemporary Accounting Research 33(1): 378-411.
Billings, M. B., M. C. Cedergren and S. Dube. 2021. Does litigation change managers' beliefs about the value of voluntarily disclosing bad news? Review of Accounting Studies 26(4): 1456-1491.
Bird, R. C. and D. Orozco. 2014. Finding the right corporate legal strategy. MIT Sloan Management Review (Fall): 81-89.
Black, J., C. G. Ham, M. D. Kimbrough and H. Y. Yee. 2022. Legal expertise and the role of litigation risk in firms' conservatism choices. The Accounting Review (July): 105-129.
Bline, D. M. and C. P. Cullinan. 1995. Distribution to stockholders: Legal distinctions and accounting implications for classsroom discussion. Issues in Accounting Education (Fall): 307-316.
Bliss, B. A., F. Partnoy and M. Furchtgott. 2018. Information bundling and securities litigation. Journal of Accounting and Economics (February): 61-84.
Bonner, S. E., Z. Palmrose and S. M. Young. 1998. Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases. The Accounting Review (October): 503-532.
Boone, J. P., I. K. Khurana and K. K. Raman. 2011. Litigation risk and abnormal accruals. Auditing: A Journal of Practice & Theory 30(2): 231-256.
Boumediene, S. and S. Boumediene. 2023. Electronic evidence: A framework for applying digital forensics to data base. Journal of Forensic Accounting Research 8(1): 266-286.
Bourveau, T., L. Yun and R. Wang. 2018. Shareholder litigation and corporate disclosure: Evidence from derivative lawsuits. Journal of Accounting Research (June): 797-842.
Bova, F. 2015. Discussion of Product market competition, legal institutions, and accounting conservatism. Journal of International Accounting Research 14(2): 41-43.
Bradley, W. and L. Sun. 2023. Managerial ability and lawsuit settlement. Journal of Forensic & Investigative Accounting 15(3): 413-436.
Brennan, N. 2005. Accounting expertise in litigation and dispute resolution. Journal of Forensic Accounting 6(2): 333-356.
Breslin, R. W. 1984. Minimizing your legal costs. Management Accounting (May):47-51.
Briggs, L. L. 1932. Some legal aspects of stock rights. The Accounting Review (June): 122-136.
Bronson, S. N., A. Ghosh and C. E. Hogan. 2017. Audit fee differential, audit effort, and litigation risk: An examination of ADR firms. Contemporary Accounting Research 34(1): 83-117.
Brown, J. L. and D. V. Moser. 2017. Does investors' desire to punish misreporting affect their litigation decisions and managers' and investors' welfare? Behavioral Research In Accounting 29(1): 57-75.
Brown, T., T. M. Majors and M. E. Peecher. 2020. Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud. Accounting, Organizations and Society (87): 101172.
Buckhoff, T. A. and M. H. Taylor. 2005. Case study of the role of the expert witness report in a legal dispute. Journal of Forensic Accounting 6(2): 367-388.
Burgess, D. O. and C. Pacini. 2000. Forensic risk management: A sharpened fraud focus reduces litigation risk. Journal of Forensic Accounting (1): 279-282.
Burgunder, L. B. 2004. Legal Aspects of Managing Technology (Legal Aspects of Managing Technology),3e. South-Western Educational Publishing.
Bushman, R. M. and J. D. Piotroski. 2006. Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics (October): 107-148.
Cao, Z. and G. Narayanamoorthy. 2014. Accounting and litigation risk: Evidence from directors' and officers' insurance pricing. Review of Accounting Studies 19(1): 1-42.
Cao, Z. and G. S. Narayanamoorthy. 2011. The effect of litigation risk on management earnings forecasts. Contemporary Accounting Research 28(1): 125-173.
Carcello, J. V. and Z. Palmrose. 1994. Auditor litigation and modified reporting on bankrupt clients. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 1-30.
Carrizosa, R. D. and R. A. Cazier. 2022. The information content of publicly accessible Federal Court documents. The Accounting Review (September): 139-161.
Cassell, C. A., M. S. Drake and T. A. Dyer. 2018. Auditor litigation risk and the number of institutional investors. Auditing: A Journal of Practice & Theory 37(3): 71-90.
Casterella, J. R., K. L. Jensen, and W. R. Knechel. 2010. Litigation risk and audit firm characteristics. Auditing: A Journal of Practice & Theory 29(2): 71-82.
Chan, L. and K. Hee. 2010. Regulatory and legal implications of stealth restatements. The CPA Journal (December): 64-67.
Chan, S. H., D. J. Lowe and L. J. Yao. 2008. The legal implications of auditors using a fraud decision aid vs. professional judgment. Journal of Forensic Accounting 9(1): 63-82.
Chen, F., Y. Hou, G. Richardson and M. Ye. 2018. Auditor experience and the timeliness of litigation loss contingency disclosures. Contemporary Accounting Research 35(2): 956-979.
Chen, G. and E. C. Keung. 2018. Directors' and officers' legal liability insurance and internal control weaknesses. Journal of International Accounting Research 17(1): 69-86.
Cheng, X., A. D. Crabtree and D. B. Smith. 2009. Disclosure of allegedly illegal corporate activities and information risk. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 136-146.
Choi, A., J. H. Choi and B. C. Sohn. 2018. The joint effect of audit quality and legal regimes on the use of real earnings management: International evidence. Contemporary Accounting Research 35(4): 2225-2257.
Christensen, B. E., N. G. Lundstrom and N. J. Newton. 2021. Does the disclosure of PCAOB inspection findings increase audit firms' litigation exposure? The Accounting Review (May): 191-219.
Christensen, T., A. M. Rose, J. M. Rose and K. Sanderson. 2022. Effects of data visualizations on jurors' judgments. Behavioral Research In Accounting 34(1): 23-41.
Chung, H. H. and J. P. Wynn. 2008. Managerial legal liability coverage and earnings conservatism. Journal of Accounting and Economics (September): 135-153.
Chung, H. H., J. P. Wynn and H. Yi. 2013. Litigation risk, accounting quality, and investment efficiency. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 180-185.
Chy, M., G. De Franco and B. Su. 2021. The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment. Journal of Accounting and Economics (February): 101354.
Coller, M. and G. W. Harrison. 2001. Time value and the expert witness: Guidance from the tobacco litigation. Journal of Forensic Accounting (2): 145-160.
Courtis, J. K. 1983. Business goodwill: Conceptual clarification via accounting, legal and etymological perspectives. The Accounting Historians Journal 10(2): 1-38.
Cramer, J. J. Jr. 1965. Legal influences on pension trust accounting. The Accounting Review (July): 606-616.
Crawford, L. U. 1915. Defalcations. Journal of Accountancy (August): 112-121. ("A defalcation is defined as an abstraction of money by an officer or agent having it in trust, and a defaulter as one who fails to account for money entrusted to his care. A definition more closely approaching the legal phases of a defalcation would be: The conversion to one's own benefit, with fraudulent intent, of moneys or properties of another held in trust.").
Cross, C. R. 1915. Legal principles governing the determination of partnership assets. Journal of Accountancy (February): 97-106.
Crumbley, D. L. and D. L. Ariail. 2021. BP's oil spill, disastrous settlement agreement, and subsequent buyer's remorse: How not to negotiate a damage claim. Journal of Forensic & Investigative Accounting 13(1): 63-72.
Crvelin, D. and L. Lohlein. 2022. Commensuration by form: Lists and accounting in collective action networks. Accounting, Organizations and Society (100): 101333.
Cunningham, G. M. and F. A. Beams. 1976. Some legal aspects of the premature retirement of debt. Management Accounting (May): 19-21, 24.
Curtis, G. E. 2008. Legal and regulatory environments and ethics: Essential components of a fraud and forensic accounting curriculum. Issues in Accounting Education (November): 535-543.
Dai, Z., L. Jin and W. Zhang. 2014. Executive pay-performance sensitivity and litigation. Contemporary Accounting Research 31(1): 152-177.
Daigle, R. J., T. J. Louwers and J. T. Morris. 2013. HealthSouth, Inc.: An instructional case examining auditors' legal liability. Issues in Accounting Education (November): 10-24.
Dana, S. R. and L. Diers. 2019. Redefining Nexus in Wayfair. The Supreme Court rules on e-commerce taxation. The CPA Journal (January): 44-46.
Daniels, R. B., R. DeLaurell and T. M. Spade. 2016. IRS schedule UTP and the legal privileges of tax accrual workpapers understanding the risks for auditors. The CPA Journal (March): 46-53.
Davidson, R. H., A. Dey and A. Smith. 2020. Executives' legal records and the deterrent effect of corporate governance. Contemporary Accounting Research 37(3): 1444-1474.
Dean, G. and F. Clarke. 2005. 'True and fair' and 'fair value' - Accounting and legal will-o'-the-wisps. Abacus 41(2): i-viii.
DeHaan, E., S. Kedia, K. Koh and S. Rajgopal. 2015. The revolving door and the SEC's enforcement outcomes: Initial evidence from civil litigation. Journal of Accounting and Economics (November-December): 65-96.
Deinzer, H. 1935. Capital stock and surplus: Legal and accounting relations. The Accounting Review (December): 333-345.
Dennis, D. M., T. J. Engle and W. L. Stephens. 1996. The effect of litigation on public accounting as a career choice. Accounting Horizons (June): 1-13.
DiGabriele, J. A. 2021. Corporate law and the theory of the firm: Reconstructing corporations, shareholders, directors, owners, and investors (The economics of legal relationships). The CPA Journal (October/November): 17.
Dillavou, E. R. 1933. Desirable legal changes in holding company legislation. The Accounting Review (March): 43-50.
Dohr, J. L. 1928. A legal analysis of the balance sheet. The Accounting Review (June): 117-123.
Donelson, D. C., E. Tori and C. G. Yust. 2022. The effects of independent director litigation risk. Contemporary Accounting Research 39(2): 982-1022.
Donelson, D. C., J. J. Hopkins and C. G. Yust. 2018. The cost of disclosure regulation: Evidence from D&O insurance and nonmeritorious securities litigation. Review of Accounting Studies 23(2): 528-588.
Donelson, D. C., J. L. Glenn and C. G. Yust. 2022. Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance. Review of Accounting Studies 27(2): 519-569.
Donelson, D. C., J. M. McInnis and R. D. Mergethaler. 2012. Rules-based accounting standards and litigation. The Accounting Review (July): 1247-1279.
Donelson, D. C., J. M. Mcinnis and R. D. Mergenthaler. 2013. Discontinuities and earnings management: Evidence from restatements related to securities litigation. Contemporary Accounting Research 30(1): 242-268.
Donelson, D. C., J. M. McInnis, R. D. Mergenthaler and Y. Yu. 2012. The timeliness of bad earnings news and litigation risk. The Accounting Review (November): 1967-1991.
Donelson, D. C., L. Kettell, J. McInnis and S. Toynbee. 2022. The need to validate exogenous shocks: Shareholder derivative litigation, universal demand laws and firm behavior. Journal of Accounting and Economics (February): 101427.
Donelson, D. C., R. W. Flam and C. G. Yust. 2022. Spillover effects in disclosure-related securities litigation. The Accounting Review (September): 275-299.
Doron, M. E. 2023. Could accounting have saved itself from the antitrust laws? Revisiting the antitrust investigations into the US accounting profession 1966-1990. Abacus 59(3): 847-871.
Drew, J. 2015. CPAs: Criminal-pursuing agents: Accountants work in various ways, sometimes even undercover, to fight illegal activities ranging from fraud to racketeering. Journal of Accountancy (October): 54-60.
Eaton, J. O. 1951. The legal battlefield of income tax administration. The Accounting Review (July): 371-383.
Eickemeyer, J. H. and V. J. Love. 2014. Protecting client confidentiality when responding to a suspected illegal act. The CPA Journal (April): 68-71.
Ertel, D. and M. Gordon. 2012. Points of law: Unbundling corporate legal services to unlock value. Harvard Business Review (July/August): 126-133.
Esmer, D., N. B. Ozel and S. S. Sridharan. 2023. Disclosure and lawsuits ahead of initial public offerings. The Accounting Review (March): 123-147.
Ettredge, M. L. 1991. Discussion of trials of legal disputes involving independent auditors: Some empirical evidence. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 186-193.
Ettredge, M. L., Y. J. Huang and W. Zhang. 2016. Conservative reporting and securities class action lawsuits. Accounting Horizons (March): 93-118.
Evans, J. H. III. and S. S. Sridhar. 2002. Disclosure-disciplining mechanisms: Capital markets, product markets, and shareholder litigation. The Accounting Review (July): 595-626.
Evans, J. H. III, K. Kim and N. J. Nagarajan. 2006. Uncertainty, legal liability, and incentive contracts. The Accounting Review (October): 1045-1071.
Evans, T. L. 2000. Gilbert Law Summaries: Accounting and Finance for Lawyers. Harcourt Legal & Professional Publications.
Faulconbridge, J. R. and D. Muzio. 2021. Valuation devices and the dynamic legitimacy-performativity nexus: The case of PEP in the English legal profession. Accounting, Organizations and Society (91): 101224.
Fenton, E. Jr. 2007. Wading into litigation support. Journal of Accountancy (August): 54-57.
Fernandez, R. and M. A. Turner. 2011. Recovering administrative and litigation costs: Reasons for taxpayers to have hope. The CPA Journal (May): 30-33.
Fesler, R. D. and J. L. Hagler. 1989. Litigation disclosure under SFAS No. 5: A study of actual cases. Accounting Horizons (March): 10-20.
Field, E. R. 1956. Legal conflicts and the study of accountancy. The Accounting Review (January): 126-128.
Field, L., M. Lowry and S. Shu. 2005. Does disclosure deter or trigger litigation? Journal of Accounting and Economics (September): 487-507.
Filip, A., R. Labelle and S. Rousseau. 2015. Legal regime and financial reporting quality. Contemporary Accounting Research 32(1): 280-307.
Firth, M., P. L. L. Mo and R. M. K. Wong. 2012. Auditors’ organizational form, legal liability, and reporting conservatism: Evidence from China. Contemporary Accounting Research 29(1): 57-93.
Foy, J. and F. Kass-Shraibman. 2018. Illegal immigration and tax issues: Recent changes affect available deductions and credits for dependents. The CPA Journal (May): 44-48.
Francis, J. 1994. Discussion of lawsuits against auditors. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 95-102.
Francis, J., D. Philbrick and K. Schipper. 1994. Shareholder litigation and corporate disclosures. Journal of Accounting Research (Autumn): 137-164.
Frank, K. E., R. K. Hanson, D. J. Lowe and J. K. Smith. 2001. CPAs' perceptions of the emerging multidisciplinary accounting/legal practice. Accounting Horizons (March): 35-48.
Frankel, R., J. Lee and Z. Lemayian. 2018. Proprietary costs and sealing documents in patent litigation. Review of Accounting Studies 23(2): 452-486.
Freund, S., R. D. Fuerman and L. Shaw. 2002. Fraudulent audited annual financial statements in post-PSLRA private securities class actions: Determinants of auditor litigation. Journal of Forensic Accounting (3): 69-90.
Fuerman, R. D. 2016. Securities class actions compared to derivative lawsuits: Evidence from the stock option backdating litigation on their relative disciplining of fraudster executives. Journal of Forensic & Investigative Accounting 8(2): 198-217.
Garcia-Linares, M. A. 1999. A watchful eye. Strategic Finance (April): 69-71. (Training for finance staff to prevent legal suits).
Geiger, M. A. and K. Raghunandan. 2002. Going-concern opinions in the "New" legal environment. Accounting Horizons (March): 17-26.
Gelb, B. and D. Bush. 2006. The marketing consequences of competitor lawsuits. MIT Sloan Management Review (Winter): 21-23.
Geller, S. M. 2012. Best practices for 401(k) plan sponsors and fiduciaries: Revealing the impact of recent ERISA litigation. The CPA Journal (September): 54-57.
Geller, S. M. 2012. Service provider disclosure requirement: Practical and legal considerations. The CPA Journal (July): 58-61. (Employee benefit plan services).
Geller, S. M. 2019. Protection plan sponsors from Department of Labor sanctions and participant lawsuits. The CPA Journal (January): 60-64.
Geller, S. M. 2021. Best practices to reduce excessive fee risk: 401(k) plan governance faces increasing legal threats. The CPA Journal (April/May): 74-74.
Gerstenberg, C. W. 1909. Legal department: Bankruptcy and National Bank loans. Journal of Accountancy (January): 250-252.
Gerstenberg, C. W. 1909. Legal department: Stock exchanges. Journal of Accountancy (October): 469-471.
Gerstenberg, C. W. 1909. Legal department: The accountant as an expert witness. Journal of Accountancy (January): 248-250.
Gerstenberg, C. W. 1911. Legal department. Journal of Accountancy (December): 627-643.
Gerstenberg, C. W. 1912. Legal department: Distinction between consolidation and merger. Journal of Accountancy (August): 156-157.
Gerstenberg, C. W. 1912. Legal department: Misappropriation by officer - not the act of the bank. Journal of Accountancy (August): 155-156.
Ghoul, S. E., O. Guedhami and J. Pittman. 2016. Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions. Accounting, Organizations and Society (54): 60-81.
Gimbar, C. and M. Mercer. 2021. Do auditors accurately predict litigation and reputation consequences of inaccurate accounting estimates. Contemporary Accounting Research 38(1): 276-301.
Gong, G., H. Louis and A. X. Sun. 2008. Earnings management, lawsuits, and stock-for-stock acquirers’ market performance. Journal of Accounting and Economics (September): 62-77.
Gray, O. R., K. Frank, R. V. Calvasina and F. Juadines. 1998. Finders keepers? Management Accounting (December): 49-55. (Review of the legal requirements for unclaimed property such as returned dividend checks and unredeemed bonds).
Greeley, H. D. 1908. Legal training for accountants. Journal of Accountancy (August): 234-241.
Grenier, J. H., B. Pomeroy and M. T. Stern. 2015. The effects of accounting standard precision, auditor task expertise, and judgment frameworks on audit firm litigation exposure. Contemporary Accounting Research 32(1): 336-357.
Griffin, P. A., J. A. Grundfest and M. A. Perino. 2004. Stock price response to news of securities fraud litigation: An analysis of sequential and conditional information. Abacus 40(1): 21-48.
Grimm, S. D. 2012. The role of accounting quality in securities class action lawsuits. Journal of Forensic & Investigative Accounting 4(1): 147-185.
Grobart, J. 2020. Preparing for whistleblower complaints. AI and analytics can be useful tools when investigating whistleblower claims and rooting out fraud and other illegal behaviors. Strategic Finance (September): 34-39.
Grossman, A. M., S. D. Grossman and D. L. Crumbley. 2023. Kraft Heinz and the $15.4 billion impairment charge: Subsequent lawsuits. Journal of Forensic & Investigative Accounting 15(3): 399-412.
Guthrie, W. B. 1908. Some legal aspects of investments in Germany. Journal of Accountancy (August): 248-260.
Hail, L. and C. Leuz. 2006. International differences in the cost of equity capital: Do legal institutions and securities regulation matter? Journal of Accounting Research (June): 485-531.
Hanson, W. E. 1976. Peer review, illegal payments, and lawyer's letters. Management Accounting (October): 15-18.
Harris, P. V. 1966. Tax deductibility of contested taxes and legal expenses. Management Accounting (April): 36-40.
Harrison, K. E. and T. C. Pearson. 1989. Communications between auditors and lawyers for the identification and evaluation of litigation, claims, and assessments. Accounting Horizons (June): 76-84.
Harvard Business Review. 1926. Legal developments significant in business: Legal responsibilities of auditors. Harvard Business Review (July): 500-504.
Harvard Business Review. 1926. Legal developments significant in business: Legal status of non-cumulative preferred stock. Harvard Business Review (July): 495-500.
Harvard Business Review. 1926. Legal developments significant in business: Some legal aspects of merchandising - Limitations on the rights of vendor and vendee. Harvard Business Review (April): 362-373.
Harvard Business Review. 1926. Legal developments significant in business. Stock dividends - Capital or income. Harvard Business Review (October): 102-115.
Harvard Business Review. 1926. Legal developments significant in business: The United States arbitration law. Harvard Business Review (January): 236-244.
Harvard Business Review. 1927. Legal developments significant in business: Is there but one kind of value? Harvard Business Review (January): 236-244. (Is there one "real value", or are there different values for different purposes? For example: exchange value, utility or use value, cost, book value, market value, and assessed value).
Harvard Business Review. 1927. Legal developments significant in business: Some business and legal aspects of resale price maintenance. Harvard Business Review (October): 114-120.
Harvard Business Review. 1927. Legal developments significant in business: The corporate receiver. Harvard Business Review (April): 358-365.
Harvard Business Review. 1927. Legal developments significant in business: The dividend limit. Harvard Business Review (July): 501-507.
Harvard Business Review. 1927. Legal developments significant in business: The Indianapolis Water Company case. Harvard Business Review (July): 496-501.
Harvard Business Review. 1928. Legal developments significant in business: Paid-in investment as a public utility rate base in Massachusetts. Harvard Business Review (July): 499-509.
Harvard Business Review. 1928. Legal developments significant in business: Responsibilities of bank directors for imprudent credit policies - With emphasis on country banks. Harvard Business Review (October): 108-128.
Harvard Business Review. 1928. Legal developments significant in business: The liability of the manufacturer of defective articles for injury to the person or property of the ultimate consumer. Harvard Business Review (July): 494-498.
Harvard Business Review. 1928. Legal developments significant in Business: The Tyson Case. Harvard Business Review (January): 247-251.
Harvard Business Review. 1929. Legal developments significant in business: Dress of goods and unfair trading. Harvard Business Review (January): 240-248.
Harvard Business Review. 1929. Legal developments significant in business: Girard Grocery Company. Harvard Business Review (July): 490-495.
Harvard Business Review. 1929. Legal developments significant in business: The effect of the subsidiary corporation on the parent company. Harvard Business Review (July): 496-504.
Harvard Business Review. 1929. Legal developments significant in business: The relationship of syndicate managers and members. Harvard Business Review (October): 88-95.
Harvard Business Review. 1929. Legal developments significant in business: The subsidiary corporation - Its use and abuse. Harvard Business Review (January): 248-254.
Haw, I., B. Hu, L. Hwang and W. Wu. 2004. Ultimate ownership, income management, and legal and extra-legal institutions. Journal of Accounting Research (May): 423-462.
Haw, I. G., S. S. M. Ho, Y. Li and F. Zhang. 2015. Product market competition, legal institutions, and accounting conservatism. Journal of International Accounting Research 14(2): 1-39.
Hayes, R. M. 2015. Discussion of "The revolving door and the SEC's enforcement outcomes: Initial evidence from civil litigation" by deHaan, Kedia, Koh, and Rajgopal (2015). Journal of Accounting and Economics (November-December): 1-7.
Heitger, L. E. and D. L. Heitger. 2008. Incorporating forensic accounting and litigation advisory services into the classroom. Issues in Accounting Education (November): 561-572.
Heninger, W. G. 2001. The association between auditor litigation and abnormal accruals. The Accounting Review (January): 111-126.
Hill, J. W., M. B. Metzger and J. W. Schatzberg. 1993. Auditing's emerging legal peril under the National Surety Doctrine: A program for research. Accounting Horizons (March): 12-28.
Hnatt, K. M. 2008. Deepening insolvency: An emerging threat? Legal theory's development raises liability risks for auditors. Journal of Accountancy (February): 40-44.
Hope, O. and J. C. Langli. 2010. Auditor independence in a private firm and low litigation risk setting. The Accounting Review (March): 573-605.
Hopwood, A. G. 1991. Editorial comment on "accounting on trial: The critical legal studies movement and its lessons for radical accounting. Accounting, Organizations and Society 16(8): 793.
Hopwood, W., C. Pacini and G. Young. 2014. Fighting discovery abuse in litigation. Journal of Forensic & Investigative Accounting 6(2): 52-80.
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