Pricing Decisions Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Pricing Decisions Main Page | Decision Theory 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.

Abbott, L. J., S. Parker and G. F. Peters. 2012. Audit fee reductions from internal audit-provided assistance: The incremental impact of internal audit characteristics. Contemporary Accounting Research 29(1): 94-118.

Abel, R. 1978. The role of costs and cost accounting in price determination. Management Accounting (April): 29-32. (Summary).

Ackerman, J. L. 2022. Underpricing leads to undervaluing. The CPA Journal (September/October): 74-75.

Ackert, L. F., B. K. Church and P. Zhang. 2004. Asset prices and informed traders' abilities: Evidence from experimental asset markets. Accounting, Organizations and Society 29(7): 609-626.

AICPA. 2014. Bill What Your're Worth, Third Edition. AICPA.

Akono, H., H. Choi and K. E. Karim. 2022. Convertible debt usage and the pricing of audit services. Accounting Horizons (September): 21-43.

Allee, K. D., D. P. Lynch, K. R. Petroni and J. H. Schroeder. 2015. Do property taxes affect real operating decisions and market prices for crude oil? Contemporary Accounting Research 32(2): 736-762.

Allen, C. B. 1960. Price analysis for recommendations to management. N.A.A. Bulletin (July): 71-80.

Allyn, R. G. 1959. Some economic and accounting observations on the utility of costs for pricing. N.A.A. Bulletin (July): 5-10.

Amin, K., C. Kim, Z. Yang and F. Ye. 2021. Politically connected boards and audit pricing: U.S. evidence. Accounting Horizons (September): 1-22.

Amir, E., Y. Guan and G. Livne. 2019. Abnormal fees and timely loss recognition - A long-term perspective. Auditing: A Journal of Practice & Theory 38(3): 1-22.

Anandarajan, A. and C. Viger. 2001. The role of quality cost information in decision making: An experimental investigation of pricing decisions. Advances in Management Accounting (10): 227-249.

Anderson, E. and D. Simester. 2003. Mind your pricing cues. Harvard Business Review (September): 96-103. (The effectiveness of sale signs, prices that end in 9, signpost items, and pricing guarantees).

Anderson, J. C., M. Wouters and W. Van Rossum. 2010. Why the highest price isn't the best price. MIT Sloan Management Review (Winter): 69-76.

Arnstein, W. E. 1970. Price changes and profitability. Management Accounting (May): 17-18.

Arora, A. and A. Fosfuri. 2005. Pricing diagnostic information. Management Science (July): 1092-1100.

Askin, N. and M. S. Bothner. 2016. Status-aspirational pricing: The "Chivas regal" strategy in U.S. higher education, 2006-2012. Administrative Science Quarterly 61(2): 217-253.

Asquith, P., A. Beatty and J. Weber. 2005. Performance pricing in bank debt contracts. Journal of Accounting and Economics (December): 101-128.

Asthana, S. C. and R. Kalelkar. 2014. Effect of client reputation on audit fees at the office level: An examination of S&P index membership. Auditing: A Journal of Practice & Theory 33(1): 1-27.

Atkins, P. 1940. The relationship of costs and prices. N.A.C.A. Bulletin (March 15): 859-876.

Atkinson, A. and M. L. Ionais. 2015. An approach to pricing in an uncertain environment. Cost Management (July/August): 12-18.

Avery, H. G. 1955. An analysis of Missouri's utility earnings and rate base formula - A rejoinder. The Accounting Review (July): 485-492.

Avery, J. and M. Bertini. 2023. Case study: Should a Dollar Store raise prices to keep up with inflation? Harvard Business Review (March/April): 140-145.

Aviv, Y. and A. Pazgal. 2005. A partially observed Markov decision process for dynamic pricing. Management Science (September): 1400-1416.

Avramisis, A. N. and P. L'Ecuyer. 2006. Efficient Monte Carlo and quasi-Monte Carlo option pricing under the variance gamma model. Management Science (December): 1930-1944.

Aydinliyim, T. and M. S. Pangburn. 2012. Reducing packaging waste and cost via consumer price discounts. Decision Sciences 43(6): 1063-1089.

Ayres, I. and B. Nalebuff. 2003. In praise of honest pricing. MIT Sloan Management Review (Fall): 24-28.

Backer, M. 1961. Flexible costs for pricing decisions. N.A.A. Bulletin (May): 55-66.

Backer, W., G. Benmark, M. Chopra and S. Kohli. 2018. Master the challenges of multichannel pricing. MIT Sloan Management Review (Fall): 1-5.

Bacon, P. W. and R. W. Haessler. 1975. Simulation and the capital asset pricing model: A comment. Decision Sciences 6(1): 202-204.

Badertscher, B., B. Jorgensen, S. Katz and W. Kinney. 2014. Public equity and audit pricing in the United States. Journal of Accounting Research (May): 303-339.

Badertscher, B. A., J. Kim, W. R. Kinney and E. Owens. 2023. Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms. Journal of Accounting and Economics (April-May): 101551.

Bae, G. S., S. U. Choi and J. E. Lee. 2019. Auditor industry specialization and audit pricing and effort. Auditing: A Journal of Practice & Theory 38(1): 51-75.

Bae, G. S., S. U. Choi and J. H. Rho. 2016. Audit hours and unit audit price of industry specialist auditors: Evidence from Korea. Contemporary Accounting Research 33(1): 314-340.

Bae, G. S., S. U. Choi, P. T. Lamoreaux and J. E. Lee. 2021. Auditors' fee premiums and low-quality internal controls. Contemporary Accounting Research 38(1): 586-620.

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part II. Journal of Cost Management (May/June): 24-30. (Summary). (Product costs are not used for pricing).

Baker, R. J. 2009. Pricing on purpose: How to implement value pricing in your firm. Journal of Accountancy (June): 62-68.

Baker, R. J. 2010. Implementing Value Pricing: A Radical Business Model for Professional Firms. Wiley.

Balachandran, B. V. and R. T. S. Ramakrishnan. 1987. A theory of audit partnerships: Audit firm size and fees. Journal of Accounting Research (Spring): 111-126.

Balakrishnan, R. and K. Sivaramakrishnan. 2002. A critical overview of the use of full-cost data for planning and pricing. Journal of Management Accounting Research (14): 3-31.

Baldenius, T. and S. Reichelstein. 2006. External and internal pricing in multidivisional firms. Journal of Accounting Research (March): 1-28.

Ball, N. H. 1943. Cost systems for contracts with forward pricing articles. N.A.C.A. Bulletin (April 15): 963-970.

Banker, R. D. and J. S. Hughes. 1994. Product costing and pricing. The Accounting Review (July): 479-494.

Banker, R. D. and S. C. Hansen. 2002. The adequacy of full-cost-based pricing heuristics. Journal of Management Accounting Research (14): 33-58.

Banker, R. D., I. Hwang and B. K. Mishra. 2002. Product costing and pricing under long-term capacity commitment. Journal of Management Accounting Research (14): 79-97.

Bapna, R., P. Goes and A. Gupta. 2005. Pricing and allocation for quality-differentiated online services. Management Science (July): 1141-1150.

Barton, T. L. and J. B. MacArthur. 2003. Activity-based costing and predatory pricing: The case of the petroleum retail industry. Management Accounting Quarterly (Spring): 1-7.

Barton, T. L., J. B. MacArthur and R. L. Moore. 2005. BuyGasCo Corporation: The use of alternative costing methods in a predatory pricing lawsuit. Issues in Accounting Education (November): 341-357.

Barua, A., C. Lennox and A. Raghunandan. 2020. Are audit fees discounted in initial year engagements. Journal of Accounting and Economics (April-May): 101282.

Baumol, W. J., et al. 1962. The role of cost in minimum pricing of railroad services. The Journal of Business (October): 1-10.

Baumol, W. J. and T. Fabian. 1964. Decomposition, pricing for decentralization and external economies. Management Science (September): 1-32.

Baysden, C. 2014. Time's up. The benefits and challenges of moving away from the billable hour. Journal of Accountancy (August): 28-31. (A changing pricing model).

Baysden, C. 2015. Q&A: Price check. Billing by the hour isn't the only way to charge clients. But to implement a different approach, you must ask these questions first. Journal of Accountancy (July): 36-40.

Baysden, C. 2015. Q&A: Price-sensitivity training: To price effectively, CPA firms first need to determine clients' price sensitivity. Value-billing expert Ron Baker explains how to do that. Journal of Accountancy (August): 44-46, 48-49.

Baysden, C. 2016. Q&A: How to present your prices to customers: Talking to clients about pricing options can be a challenge. Here are a few tips that can help. Journal of Accountancy (January): 39-41.

Bedard, J. C. 2012. Discussion of “Audit partner specialization and audit fees: Some evidence from Sweden”. Contemporary Accounting Research 29(1): 341-348.

Bedard, J. C. and K. M. Johnstone. 2010. Audit partner tenure and audit planning and pricing. Auditing: A Journal of Practice & Theory 29(2): 45-70.

Bell, A. L. 1977. Flexible budgets and marginal cost pricing. Management Accounting (January): 34-37, 40.

Bernstein, F., G. Chen and A. Federgruen. 2006. Coordinating supply chains with simple pricing schemes: The role of vendor-managed inventories. Management Science (October): 1483-1492.

Bertini, M. and J. T. Gourville. 2012. Pricing to create shared value: Rethinking the way prices are set can expand the pie for everyone. Harvard Business Review (June): 96-104. (Principles of shared value pricing: Focus on relationships, not on transactions, Be proactive, Put a premium on flexibility, Promote transparency, and Manage the market's standards for fairness. Includes a case study related to pricing at the London Olympics).

Bertini, M. and L. Wathieu. 2010. How to stop customers from fixating on price. Harvard Business Review (May): 84-91.

Bertini, M. and O. Koenigsberg. 2014. When customers help set prices. MIT Sloan Management Review (Summer): 57-64.

Bertini, M. and O. Koenigsberg. 2021. The pitfalls of pricing algorithms. Harvard Business Review (September/October): 74-83. (Summary).

Bertini, M., J. Pineda, A. Petzke and J. Izaret. 2021. Can we afford sustainable business? Taking a creative approach to pricing can benefit society, the environment - and your company. MIT Sloan Management Review (Fall): 25-33.

Betley, A. J. 1973. Contribution pricing. Management Accounting (March): 29-30.

Beyer, R. 1949. Pricing products to yield planned return on plant and working capital investments. N.A.C.A. Bulletin (October): 143-152.

Bierman, H. Jr. 1969. Accelerated depreciation and rate regulation. The Accounting Review (January): 65-78.

Bierman, H. Jr.1974. The implications to accounting of efficient markets and the capital asset pricing model. The Accounting Review (July): 557-562.

Billings, B. A., X. Gao and Y. Jia. 2014. CEO and CFO equity incentives and the pricing of audit services. Auditing: A Journal of Practice & Theory 33(2): 1-25.

Blood, W. J. 1962. Basic analyses for product-pricing and marketing purposes. N.A.A. Bulletin (July): 47-55.

Bloom, R., P. T. Elgers and D. Murray. 1984. Functional fixation in production pricing: A comparison of individuals and groups. Accounting, Organizations, and Society 9(1): 1-11.

Boer, G. 1994. Five modern management accounting myths. Management Accounting (January): 22, 24-27. (Myths according to Boer: 1) Labor cost used to be high, 2) true and accurate costs result from better calculations, 3) product cost determines product price, 4) modern manufacturing has made conventional costing obsolete, and 5) overhead has increased dramatically in recent years).

Bonbright, J. C. 1945. Original cost as a rate base. The Accounting Review (October): 441-447.

Braverman, J. D. 1971. A decision theoretic approach to pricing. Decision Sciences 2(1): 1-5.

Blay, A. D. and M. A. Geiger. 2013. Auditor fees and auditor independence: Evidence from going concern reporting decisions. Contemporary Accounting Research 30(2): 579-606.

Brenner, L. A., D. W. Griffin and D. J. Koehler. 2012. A case-based model of probability and pricing judgments: Biases in buying and selling uncertainty. Management Science (January): 159-178.

Brewer, G. F. 1941. Excess-profits tax as a factor in cost and selling prices. N.A.C.A. Bulletin (November 1): 300-314.

Brinton, A. D. 1972. Marginal income and the pricing structure. Management Accounting (June): 40-42.

Brock, H. R. 1963. Joint-cost allocation - Not a rate basis. N.A.A. Bulletin (February): 19-26. (Using a variety of bases for cost allocation between gas and oil production shows wide results and should not be used in price regulation).

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.

Bruegelmann, T. M. G. A. Haessly, C. P. Wolfangel and M. Schiff. 1985. How variable costing is used in pricing decisions. Management Accounting (April): 58-61, 65. (Survey).

Bryan, D. B. and T. W. Mason. 2016. Extreme CEO pay cuts and audit fees. Advances in Accounting: Incorporating Advances in International Accounting (33): 1-10.

Bryan, D. B. and T. W. Mason. 2016. The influence of earnings management conducted through the use of accretive stock repurchases on audit fees. Advances in Accounting: Incorporating Advances in International Accounting (34): 99-109.

Bryan, D. B. and T. W. Mason. 2017. Executive tournament incentives and audit fees. Advances in Accounting: Incorporating Advances in International Accounting (37): 30-45.

Bryan, D. B., T. W. Mason and J. K. Reynolds. 2018. Earnings autocorrelation, earnings volatility, and audit fees. Auditing: A Journal of Practice & Theory 37(3): 47-69.

Burnetas, A. and P. Ritchken. 2005. Option pricing with downward-sloping demand curves: The case of supply chain options. Management Science (April): 566-580.

Burrows, G. H. 1994. Allocations and common costs in long-run investing and pricing decisions: An historical analysis. Abacus 30(1): 50-64.

Butcher, J. 1985. Pricing technique: Is there a price for everything? Accountancy (October): 103, 105-106.

Butcher, J. 1984. Where cost plus markup spells lost opportunity. Accountancy (June): 122-125.

Cabral, L. M. B. and M. Villas-Boas. 2005. Bertrand supertraps. Management Science (April): 599-613. (Oligopoly price competition between multiproduct firms).

Cahan, S. F., J. M. Godfrey, J. Hamilton and D. C. Jeter. 2008. Auditor specialization, auditor dominance, and audit fees: The role of investment opportunities. The Accounting Review (November): 1393-1423.

Cai, N. and S. G. Kou. 2011. Option pricing under a mixed-exponential jump diffusion model. Management Science (November): 2067-2081.

Cairney, T. D. and E. G. Stewart. 2015. Audit fees and client industry homogeneity. Auditing: A Journal of Practice & Theory 34(4): 33-57.

Calabrese, K. 2023. The effects of time pressure on audit fees. Advances in Accounting (63): 100663.

Calegari, M. J., J. W. Schatzberg and G. R. Sevcik. 1998. Experimental evidence of differential auditor pricing and reporting strategies. The Accounting Review (April): 255-275.

Camman, E. A. 1934. Selling-below-cost provisions in industrial codes. N.A.C.A. Bulletin (January 15): 623-649.

Campbell, J. L., J. E. Duchac, W. Shi and D. Stice. 2023. The association between stock liquidity and audit pricing. Auditing: A Journal of Practice & Theory 42(2): 53-74.

Campbell, R. J. 1989. Pricing strategy in the automotive glass industry. Management Accounting (July): 26-31, 34.

Canning, J. B. 1931. Cost of production and market price. The Accounting Review (September): 161-164.

Carare, O. and M. Rothkopf. 2005. Slow Dutch auctions. Management Science (March): 365-373.

Cardinaels, E., F. Roodhooft and L. Warlop. 2004. The value of activity-based costing in competitive pricing decisions. Journal of Management Accounting Research (16): 133-148.

Cardinaels, E., F. Roodhooft, L. Warlop and G. Van Herck. 2008. Competitive pricing in markets with different overhead costs: Concealment or leakage of cost information. Journal of Accounting Research (September): 761-784.

Carson, E. and C. Dowling. 2012. The competitive advantage of audit support systems: The relationship between extent of structure and audit pricing. Journal of Information Systems (Spring): 35-49.

Cartmell, N. M. 1949. Cost plus percentage of cost - Yesterday and today. N.A.C.A. Bulletin (October): 161-162.

Caskey, J. 1985. Modeling the formation of price expectations: A Bayesian approach. American Economic Review (September): 768-776.

Catt, C. C. and D. W. Rivett. 1979. Fixed asset prices and economic production theory. Abacus 15(2): 128-135.

Causholli, M., D. J. Chambers and J. L. Payne. 2014. Future nonaudit service fees and audit quality. Contemporary Accounting Research 31(3): 681-712.

Ceryan, O. 2019. Asymmetric pricing and replenishment controls for substitutable products. Decision Sciences 50(5): 1093-1119.

Chabi-Yo, F. 2012. Pricing kernels with stochastic skewness and volatility risk. Management Science (March): 624-640.

Chadwick, L. and D. Rogers. 1984. How to cost the right price. Accountant U.K. (October 11): 14-16.

Chadwick, L. and D. Rogers. 1984. Making the pricing decision. Accountancy U.K. (November 8): 4.

Chalker, J. A. 1993. Speeding up the price quote system. Management Accounting (September): 45-49.

Chambers, R. J. 1967. Price variation accounting - An improved representation. Journal of Accounting Research (Autumn): 215-220.

Chan, H. L., D. G. DeBoskey and K. Hee. 2012. Audit fee patterns of Big Four and non-Big Four firms: A study of the potential effects of auditing standard 5. The CPA Journal (October): 32-36.

Chaney, P. K. and D. C. Jeter. 2004. Self-selection of auditors and audit pricing in private firms. The Accounting Review (January): 51-72.

Chang, H., Y. Guo and P. L. L. Mo. 2019. Market competition, audit fee stickiness, and audit quality: Evidence from China. Auditing: A Journal of Practice & Theory 38(2): 79-99.

Charles, S. L., S. M. Glover and N. Y. Sharp. 2010. The association between financial reporting risk and audit fees before and after the historic events surrounding SOX. Auditing: A Journal of Practice & Theory 29(1): 15-39.

Charnes, A. and W. W. Cooper. 1962. Systems evaluation and repricing theorems. Management Science (October): 33-49.

Chasteen, L. 1984. A taxonomy of price change models. The Accounting Review (July): 515-523.

Chen, A., H. Duong and A. Ngo. 2019. Types of nonaudit service fees and earnings response coefficients in the post-Sarbanes-Oxley era. Advances in Accounting: Incorporating Advances in International Accounting (44): 132-147.

Chen, J., R. Duh and K. Li. 2019. Does fee disclosure type matter? Evidence from price adjustment in the audit market of Taiwan. Journal of International Accounting Research 18(3): 41-61.

Chen, J., R. Duh, C. Wu and L. Yu. 2019. Macroeconomic uncertainty and audit pricing. Accounting Horizons (June): 75-97.

Chen, J. Z. and P. B. Shane. 2014. Changes in cash: Persistence and pricing implications. Journal of Accounting Research (June): 599-634.

Chen, L., G. V. Krishnan and W. Yu. 2018. The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality. Advances in Accounting: Incorporating Advances in International Accounting (43): 14-31.

Chen, R. R., R. O. Roundy, R. Q. Zhang and G. Janakiraman. 2005. Efficient auction mechanisms for supply chain procurement. Management Science (March): 467-482.

Chen, S., T. Shevlin and Y. H. Tong. 2007. Does the pricing of financial reporting quality change around dividend changes? Journal of Accounting Research (March): 1-40.

Chen, Y., F. A. Gul, M. Veeraraghavan and L. Zolotoy. 2015. Executive equity risk-taking incentives and audit pricing. The Accounting Review (November): 2205-2234.

Chen, Y., S. Moorthy and Z. J. Zhang. 2005. Research note: Price discrimination after the purchase: Rebates as state-dependent discounts. Management Science (July): 1131-1140.

Chen-Ritzo, C., T. P. Harrison, A. M. Kwasnica and D. J. Thomas. 2005. Better, faster, cheaper: An experimental analysis of a multiattribute reverse auction mechanism with restricted information feedback. Management Science (December): 1753-1762.

Cheng, J., C. Lu and N. Kuo. 2016. R&D capitalization and audit fees: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting (35): 39-48.

Cheung, J. K. and N. A. Bagranoff. 1991. Assessing intangible costs and benefits in the systems decision via option pricing theory. Journal of Information Systems (Spring): 36-47.

Chi, W., L. L. Lisic, L. A. Myers, M. Pevzner and T. Seidel. 2022. Does visibility of an engagement partner's association with recent client restatements increase fee pressures from non-restating clients? Accounting Horizons (June): 19-45.

Chiu, T. T., Y. Guan and J. B. Kim. 2018. The effect of risk factor disclosures on the pricing of credit default swaps. Contemporary Accounting Research 35(4): 2191-2224.

Chiuminatto, P. M. 1954. Pricing for return on investment. N.A.C.A. Bulletin (December): 505-512.

Cho, C. H. and E. Boulanne. 2005. Development of a decision support system based on ABC for costing and pricing decisions, and its conversion to a web-based DSS. Journal of Applied Management Accounting Research (Summer): 37-50.

Chod, J. and N. Rudi. 2006. Strategic investments, trading, and pricing under forecast updating. Management Science (December): 1913-1929.

Choi, J., C. Kim, J. Kim and Y. Zang. 2010. Audit office size, audit quality, and audit pricing. Auditing: A Journal of Practice & Theory 29(1): 73-97.

Choi, J., J. Kim and Y. Zang. 2010. Do abnormally high audit fees impair audit quality? Auditing: A Journal of Practice & Theory 29(2): 115-140.

Choi, J., J. Kim, X. Liu and D. A. Simunic. 2009. Cross-listing audit fee premiums: Theory and evidence. The Accounting Review (September): 1429-1463.

Choi, S., Y. Choi and B. Kim. 2018. Auditors' strategic audit pricing: Evidence from the pre- and post-IFRS periods. Auditing: A Journal of Practice & Theory 37(4): 75-94.

Choudhary, V., A. Ghose, T. Mukhopadhyay and U. Rajan. 2005. Personalized pricing and quality differentiation. Management Science (July): 1120-1130.

Christen, M. 2005. Research note: Cost uncertainty is bliss: The effect of competition on the acquisition of cost information for pricing new products. Management Science (April): 668-676.

Christopher, M. and J. Gattorna. 2005. Supply chain cost management and value-based pricing. Industrial Marketing Management 34(2): 115-121.

Chu, L. Y. and Z. M. Shen. 2006. Agent competition double-auction mechanism. Management Science (August): 1215-1222.

Chung, D. Y. and W. D. Lindsay. 1988. The pricing of audit services: The Canadian perspective. Contemporary Accounting Research 5(1): 19-46.

Cobb, B. R. 2009. Influence diagrams for capacity planning and pricing under uncertainty. Journal of Management Accounting Research (21): 75-97.

Colantoni, C. S., R. P. Manes and A. Whinston. 1969. Programming, profit rates and pricing decisions. The Accounting Review (July): 467-481.

Coller, M. 1996. Information, noise, and asset prices: An experimental study. Review of Accounting Studies 1(1): 35-50.

Committe, B. E. and D. J. Grinnell. 1992. Predatory pricing, the price-cost test, and activity-based costing. Journal of Cost Management (Fall): 52-58.

Cook, D. E. 1969. Inter-unit pricing and your new pricing expert: The IRS. Management Accounting (August): 9-11.

Copeland, M. T. 1926. Standardized resale prices. Harvard Business Review (July): 393-406.

Corr, A. V. 1974. The role of cost in pricing. Management Accounting (November): 15-18, 32.

Cowin, R. B. 1942. The cost formula. The Accounting Review (July): 309-311.

Craswell, A. T. and J. R. Francis. 1999. Pricing initial audit engagements: A test of competing theories. The Accounting Review (April): 201-216.

Cunningham, J. 2006. Pricing custom products without a standard cost system. Cost Management (January/February): 45-47.

Curtis, A. 2012. A fundamental-analysis-based test for speculative prices. The Accounting Review (January): 121-148.

Cushing, B. E. 1976. Pricing internal computer services: The basic issues. Management Accounting (April): 47-50.

Cutler, G. E. 1971. Developing the selling price. Management Accounting (August): 41-42.

Daly, J. L. 2001. Pricing for Profitability: Activity-Based Pricing for Competitive Advantage. John Wiley & Sons.

Daly, J. L. 2002. Pricing for Profitability. John Wiley & Sons.

Davidson, I., Q. Guo, X. Song and M. Tippett. 2012. Constructing asset pricing models with specific factor loadings. Abacus 48(2): 199-213.

De Leeuw, F. and M. J. McKelvey. 1984. Price expectations of business firms: Bias in the short and long run. American Economic Review (March): 99-110.

Deakin, M. D. 1975. Pricing for return on investment. Management Accounting (December): 43-44, 50.

Dean, J. 1939. Cooperative research in cost-price relationships. The Accounting Review (June): 182-184.

DeAngelo, L. E. 1981. Auditor independence, ‘low balling’, and disclosure regulation. Journal of Accounting and Economics (August): 113-127.

Dekeyser, S., A. Gaeremynck and M. Willekens. 2019. Evidence of industry scale effects on audit hours, billing rates, and pricing. Contemporary Accounting Research 36(2): 666-693.

Deltas, G. and R. Engelbrecht-Wiggans. 2005. Naive bidding. Management Science (March): 328-338.

Demirkan, S. and N. Zhou. 2016. Audit pricing for strategic alliances: An incomplete contract perspective. Contemporary Accounting Research 33(4): 1625-1647.

Deng, S. and C. A. Yano. 2006. Joint production and pricing decisions with setup costs and capacity constraints. Management Science (May): 741-756.

Desir, R., J. R. Casterella and J. Kokina. 2014. A reexamination of audit fees for initial audit engagements in the post-SOX period. Auditing: A Journal of Practice & Theory 33(2): 59-78.

Devine, C. T. 1950. Cost accounting and pricing policies. The Accounting Review (October): 384-389.

Dezhbakhsh, H. 2021. An incentive to encourage vaccination. The Atlanta Journal-Constitution. (June 20): A22. (Summary).

Dhavale, D. G. 2007. Product costing for decision making in certain variable-proportion technologies. Journal of Management Accounting Research (19): 51-70.

Ding, M., J. Eliashberg, J. Huber and R. Saini. 2005. Emotional bidders: An analytical and experimental examination of consumers' behavior in a priceline-like reverse auction. Management Science (March): 352-364.

Doan, R. J. and H. Simon. 1997. Power Pricing. Free Press.

Dobson, G., P. J. Lederer and L. W. Robinson. 2012. A service provider's elicitation of its customers' demand distributions by a price mechanism. Decision Sciences 43(2): 213-240.

Docters, R. G., M. R. Reopel, J. Sun and S. M. Tanny. 2003. Winning the Profit Game: Smarter Pricing, Smarter Branding. McGraw-Hill.

Donohoe, M. P. and W. R. Knechel. 2014. Does corporate tax aggressiveness influence audit pricing? Contemporary Accounting Research 31(1): 284-308.

Doogar, R., P. Sivadasan and I. Solomon. 2015. Audit fee residuals: Costs or rents? Review of Accounting Studies 20(4): 1247-1286.

Dow, E. F. 1943. Development of contract renegotiation and function of the price adjustment boards. N.A.C.A. Bulletin (May 15): 1125-1149.

Du, L, A. Masli and F. Meschke. 2018. Credit default swaps on corporate debt and the pricing of audit services. Auditing: A Journal of Practice & Theory 37(3): 117-144.

Duan, L. and J. A. Ventura. 2021. Technical note: A joint pricing, supplier selection, and inventory replenishment model using the logit demand function. Decision Sciences 52(2): 512-534.

Dudick, T. S. 1989. Pricing strategies for manufacturers. Management Accounting (November): 30-31, 34-37.

Dutta, S., M. Bergen, D. Levy, M. Ritson and M. Zbaracki. 2002. Pricing as a strategic capability. MIT Sloan Management Review (Spring): 61-66.

Dyer, H. L. 1948. Costing for pricing and control in a gray iron foundry. N.A.C.A. Bulletin (March 15): 847-852.

Edwards, C. D. 1956. 20 years of the Robinson-Patman Act. Journal of Business (July): 149-159.

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