Postulates and Principles Bibliography

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

Accounting Theory Main Page  |  Financial Reporting Main Page

Abel, R. 1969. A comparative simulation of German and U.S. accounting principles. Journal of Accounting Research (Spring): 1-11.

Accounting Principles Board. 1963. The Statement of Source and Application of Funds. Opinion 3. AICPA.

Accounting Principles Board. 1970. Intangible assets. Opinion No. 17. AICPA.

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

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.

Affelder, W. M. 1922. Principles and practice of construction costkeeping - Part I. National Association of Cost Accountants Official Publications (August 15): 3-15.

Affelder, W. H. 1923. Principles and practice of construction cost keeping. Part II - Analyzing costs. National Association of Cost Accountants Official Publications (April 16): 3-12.

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

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. S. and S. Duellman. 2013. Managerial overconfidence and accounting conservatism. Journal of Accounting Research (March): 1-30.

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.

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

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

Allan, H. T. 1966. An empirical test of choice and decision postulates in the Cyert-March behavioral theory of the firm. Administrative Science Quarterly 11(3): 405-413.

Altshuller, G. and D. W. Clarke. 2005. 40 Principles: TRIZ Keys to Innovation. Extended Edition. Technical Innovation Center, Inc.

Arnett, H. E. 1961. What does "objectivity" mean to accountants? Journal of Accountancy (May): 63-68.

Ashton, R. H. 1977. Objectivity of accounting measures: A multirule-multimeasurer approach. The Accounting Review (July): 567-575.

Audsabumrungrat, J., S. Pornupatham and H. Tan. 2016. Joint impact of materiality guidance and justification requirement on auditors' planning materiality. Behavioral Research In Accounting 28(2): 17-27.

Aurichio, K. 1991. Western accounting principles head east. Management Accounting (August): 54-56.

Avery, H. G. 1964. Accounting principles - A retrospective. N.A.A. Bulletin (October): 31-34.

Badia, M., M. Duro, F. Penalva and S. G. Fernando. 2021. Debiasing the measurement of conditional conservatism. Journal of Accounting Research (September): 1221- 1259.

Baetge, J., H. Berndt, H. Bruns, W. B. von Colbe, A. G. Coenenberg, H. Korst, H. Lederle, A. Metze, D. Ordelheide, H. Pfingsten, H. Reinhard, C. Schnicke, J. Schwitters, T. Seeberg, G. Siepe, P. Urban, H. Weber, A. Weismuller and K. V. Wysocki. 1995. Working group on external financial reporting of the Schmalenbach-Gesellschaft-Deutsche Gesellschaft fur Betriebswirtschaft. German accounting principles: An institutionalized framework. Accounting Horizons (September): 92-99.

Bailey, A. D. Jr. 2000. Discussion of AICPA/CICA SYSTRUST™ principles and criteria. Journal of Information Systems (Supplement): 9-16.

Bailey, W. J. and K. M. Sawers. 2012. In GAAP we trust: Examining how trust influences nonprofessional investor decisions under rules-based and principles-based standards. Behavioral Research In Accounting 24(1): 25-46.

Bailey, W. J. and K. M. Sawers. 2018. Moving toward a principle-based approach to U.S. accounting standard setting: A demand for procedural justice and accounting reform. Advances in Accounting: Incorporating Advances in International Accounting (43): 1-13.

Bakewell, K. G. B. 1989. The relevance of management principles and techniques to the smaller information unit. Library Management 10(6):15-23.

Bakke, N. and R. Hellberg. 1991. Relevance lost? A critical discussion of different cost accounting principles in connection with decision making for both short and long term production scheduling. International Journal of Production Economics (24): 1-18.

Ball, R., S. P. Kothari and V. V. Nikolaev. 2013. Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism. Journal of Accounting Research (December): 1071-1097.

Ball, R., S. P. Kothari and V. V. Nikolaev. 2013. On estimating conditional conservatism. The Accounting Review (May): 755-787.

Barnes, D. P. 1976. Materiality - An illusive concept. Management Accounting (October): 19-20, 32.

Bartelt, E. F. 1942. Principles involved in a system of central accounts for the United States Government. N.A.C.A. Bulletin (March 1): 907-941.

Basu, P. and J. Cohen. 1994. Learning to learn in the accounting principles course: Outcome assessment of an integrative business analysis project. Journal of Accounting Education 12(4): 359-374.

Baugh, F. H. 1915. Principles and Practice of Cost Accounting for Accountants, Manufacturers, Mechanical Engineers, Teachers and Students. F. H. Baugh.

Baxt, R. 1967. Legal decisions and accounting principles. Abacus 3(1): 83-86.

Bean, L. and D. W. Thomas. 1990. The development of the judicial definition of materiality. The Accounting Historians Journal 17(2): 113-123.

Beaumont, S. et. al. 2016. Comments on Shan and Walter: Towards a set of design principles for executive compensation contracts. Abacus 52(4): 685-771.

Beckett, J. A. 1951. A study of the principles of allocating costs. The Accounting Review (July):327-333.

Bedford, N. M. and N. Dopuch. 1961. The emerging theoretical structure of accountancy. Business Topics. Graduate School of Business Administration, Michigan State University (Autumn): 60-70.

Behling, O. and F. A. Starke. 1973.The postulates of expectancy theory. The Academy of Management Journal 16(3): 373-388.

Benjamin, L. and T. Simon. 2003. A planning and control model based on RCA principles. 2003.Cost Management (July/August): 20-27.

Bennett, B., M. Bradbury and H. Prangnell. 2006. Rules, principles and judgments in accounting standards. Abacus 42(2): 189-204.

Bennett, C. W. 1942. Internal control principles, practical adaptations, cases; Foreword. N.A.C.A. Bulletin (August 1): 1537-1566.

Bennett, G. B. and R. C. Hatfield. 2017. Do approaching deadlines influence auditor's materiality assessments? Auditing: A Journal of Practice & Theory 36(4): 29-48.

Bennett, G. E. 1926. Accounting Systems: Principles and Problems of Installation. A. W. Shaw Company. Review 1926. Harvard Business Review (October): 125.

Benninger, L. J. 1954. Development of cost accounting concepts and principles: Role of the Committee on Cost Accounting Concepts and Standards. The Accounting Review (January): 27-37.

Benston, G. J., M. Bromwich and A. Wagenhofer. 2006. Principles- versus rules-based accounting standards: The FASB's standard setting strategy. Abacus 42(2): 165-188.

Bentham, J. 1948. An Introduction to the Principles of Morals and Legislation. Hafner.

Berglund, N. R., D. R. Herrmann and B. P. Lawson. 2018. Managerial ability and the accuracy of the going concern opinion. Accounting and the Public Interest (18): 29-52.

Bernstein, L. A. 1967. The concept of materiality. The Accounting Review (January): 86-95.

Bernstein, L. A. 1970. Discussion of an empirical investigation of the concept of materiality in accounting. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 130-132.

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).

Besley, S. and E. F. Brigham. 2008. Principles of Finance, 4th Edition. South-Western College Pub.

Billings, B. A., W. H. Volz and M. E. Hatch. 2014. The impact of unitary tax principles on multistate corporations. The CPA Journal (October): 38-40.

Blacconiere, W. G., R. M. Bowen, S. E. Sefcik and C. H. Stinson. 1991. Determinants of the use of regulatory accounting principles by savings and loans. Journal of Accounting and Economics (June): 167-201.

Black, J., J. Z. Chen and M. Cussatt. 2018. The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism. The Accounting Review (September): 119-144.

Blough, C. G. 1937. The need for accounting principles. The Accounting Review (March): 30-37.

Blough, C. G. 1961. Principles and procedures. Journal of Accountancy (April): 51-53. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.

Boatsman, J. R. and J. C. Robertson. 1974. Policy-capturing on selected materiality judgments. The Accounting Review (April): 342-352.

Bramer, M. 2007. Principles of Data Mining (Undergraduate Topics in Computer Science). Springer.

Brandon, D. M. and J. M. Mueller. 2009. How nonaudit services affect objectivity. The CPA Journal (June): 52-55.

Briloff, A. J. 1964. Needed: A revolution in the determination and application of accounting principles. The Accounting Review (January): 12-15.

Brink, A. G., S. J. Cerola and K. B. Menk. 2015. The effects of personality traits, ethical position, and the materiality of fraudulent reporting on entry-level employee whistleblowing decisions. Journal of Forensic & Investigative Accounting 7(1): 180-211.

Bristor, R. M. 1950. Some suggestions on the teaching of principles of accounting. The Accounting Review (January):96-99.

Brock, H. 1958. A look at accounting principles used by oil and gas producers. The Accounting Review (January): 66-71.

Brock, H. R. 2006. Cost Accounting: Principles and Applications. McGraw-Hill/Irwin.

Brock, H. R., L. Herrington and L. G. Ramey. 2007. Cost Accounting: Principles and Applications, 7th edition. McGraw-Hill Irwin.

Brooks, L. Z. and P. Guo. 2015. Audit firm tenure, audit materiality, and last-minute earnings management. Journal of Forensic & Investigative Accounting 7(1): 292-340. (The page numbers of this paper overlap with the Burnably, Hass, Muehlmann paper. This paper should start at page 317).

Brown, G. M. 1986. Variance analysis: Trend and materiality. Management Accounting U.K. (June): 38-39.

Brown, R. M. and B. Ruf. 1989. Applying software design principles to accounting software: A direct manipulation approach. Journal of Information Systems (Fall): 41-54.

Budescu, D. V., and M. E. Peecher and I. Solomon. 2012. The joint influence of the extent and nature of audit evidence, materiality thresholds, and misstatement type on achieved audit risk. Auditing: A Journal of Practice & Theory 31(2): 19-41.

Buehlmann, D. M. and J. V. Techavichit. 1984. Factors influencing final examination performance in large versus small sections of accounting principles. Journal of Accounting Education 2(1): 127-136.

Burke, E. J. 1964. Objectivity and accounting. The Accounting Review (October): 837-849.

Byrne, A. and J. P. Womack. 2012. The Lean Turnaround: How Business Leaders Use Lean Principles to Create Value and Transform Their Company. McGraw-Hill.

Caldwell, M. B., J. Weishar and G. W. Glezen. 1996. The effect of cooperative learning on student perceptions of accounting in the principles courses. Journal of Accounting Education 14(1): 17-36.

Campanella, J. ed. 1999. Principles of Quality Costs: Principles, Implementation, and Use. American Society for Quality.

Cannon, A. M. 1952. Tax pressures on accounting principles and accountants' independence. The Accounting Review (October): 419-426.

Carmichael, D. R. 1979. Discussion of a judgment-based definition of materiality. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 136-138.

Carpenter, B. W. and M. W. Dirsmith. 1992. Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective. Accounting, Organizations and Society 17(8): 709-739.

Carpenter, V. L. and E. H. Feroz. 1992. GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles. Accounting, Organizations and Society 17(7): 613-643.

Carpenter, V. L. and E. H. Feroz. 2001. Institutional theory and accounting rule choice: An analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society 26(7-8): 565-596.

Case, F. E. 1968. Management principles are what? A case study of the application of the concept of management by objective. The Academy of Management Journal 11(1): 119-121.

Chambers, R. J. 1963. Why bother with postulates? Journal of Accounting Research(Spring): 3-15.

Chambers, R. J. 1964. Measurement and objectivity in accounting. The Accounting Review (April): 264-274.

Chambers, R. J. 1994. Historical cost Tale of a false creed. Accounting Horizons (March): 76-89.

Charnes, A., C. Colantoni and W. W. Cooper. 1976. A futurological justification for historical cost and multi-dimensional accounting. Accounting, Organizations and Society 1(4): 315-337.

Chen, L. H., H. H. Chung, G. F. Peters and J. P. Wynn. 2017. Does incentive-based compensation for chief internal auditors impact objectivity? An external audit risk perspective. Auditing: A Journal of Practice & Theory 36(2): 21-43.

Chewning, G., K. Pany and S. Wheeler. 1989. Auditor reporting decisions involving accounting principle changes: Some evidence on materiality thresholds. Journal of Accounting Research (Spring): 78-96.

Child, J. 2004. Organization: Contemporary Principles and Practice. Blackwell Publishers.

Cho, M. and G. V. Krishnan. 2023. Principles-based accounting standards and audit outcomes: Empirical evidence. Review of Accounting Studies 28(1): 164-200.

Choudhary, P., K. Merkley and K. Schipper. 2019. Auditors quantitative materiality judgments: Properties and implications for financial reporting reliability. Journal of Accounting Research (December): 1303-1351.

Christensen, B. E., S. S. Neuman and S. C. Rice. 2019. The loss of information associated with binary audit reports: Evidence from auditors' internal control and going concern opinions. Contemporary Accounting Research 36(3): 1461-1500.

Chung, P. K., M. A. Geiger, G. H. Paik and C. Rabe. 2021. Materiality thresholds: Empirical evidence from change in accounting estimate disclosures. Accounting Horizons (September): 113-141.

Clark, M. W., T. E. Gibbs and R. G. Schroeder. 1981. CPAs judge internal audit department objectivity. Management Accounting (February): 40-43.

Cleveland, F. A. 1907. Principles of budget making. Journal of Accountancy (October): 456-466.

Clinton, B. D. and B. England. 2016. Principles of healthy managerial costing. Strategic Finance (September): 40-45.

Cohen, F. 2011. Improving processes in your practice: Do the same thing with less, or more with the same thing with lean six sigma and lean principles in your toolbox. Medical Economics (June): 60-62,-67-69. (Note).

Cohen, J. R., G. Krishnamoorthy, M. Peytcheva and A. M. Wright. 2013. How does the strength of the financial regulatory regime influence auditor' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment? Accounting Horizons (September): 579-618.

Cokins, G. and A. Van Der Merwe. 2013. Enterprise optimization and management accounting's adopted principles. Cost Management (May/June): 7-15.

Collins, D. L., W. R. Pasewark and M. E. Riley. 2012. Financial reporting outcomes under rules-based and principles-based accounting standards. Accounting Horizons (December): 681-705.

Comiskey, E. E. and C. W. Mulford. 1988. The influence of accounting principles on management investment decisions: An illustration. Accounting Horizons (June): 67-72.

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1952. Accounting principles and taxable income: Supplementary Statement No. 4. The Accounting Review (October): 427-430.

Comunale, C. L. and T. R. Sexton. 2005. A fuzzy logic approach to assessing materiality. Journal of Emerging Technologies in Accounting (2): 1-16.

Cook, E., T. Lewis and A. Nellen. 2017. Tax principles for the digital age. Journal of Accountancy (May): 62-66.

Cooke, T. E. 1993. The impact of accounting principles on profits: The US versus Japan. Accounting and Business Research 23 (Autumn): 460-476. (Summary).

Cooper, W. W. and Y. Ijiri. 1979. Accounting and accountability relations. In Cooper, W. and Y. Ijiri. Editors. Eric Louis Kohler: Accounting's Man of Principles. Reston Publishing Company.

Cooper, W. W. and Y. Ijiri. 1979. Eric Louis Kohler: Accounting's Man of Principles. Reston.

Cote, J. T. 1973. The concept of materiality. Management Accounting (December): 17-22.

Couchman, C. B. 1924. Principles governing the amounts available for distribution of dividends. Journal of Accountancy (August): 81-97.

Crawley, M. J. 2015. Macroeconomic consequences of accounting: The effect of accounting conservatism on macroeconomic indicators and the money supply. The Accounting Review (May): 987-1011.

Cross, C. R. 1915. Legal principles governing the determination of partnership assets. Journal of Accountancy (February): 97-106.

Cushing, B. E. 1977. On the possibility of optimal accounting principles. The Accounting Review (April): 308-321.

Cushing, B. E. 1981. On the possibility of optimal accounting principles: A restatement. The Accounting Review (July): 713-718.

Cushing, B. E., D. G. Searfoss and R. H. Randall. 1979. [Discussion of materiality allocation in audit planning: A feasibility study]: A reply. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 239-246.

Cushing, B. E., D. G. Searfoss and R. H. Randall. 1979. Materiality allocation in audit planning: A feasibility study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 172-216.

Daniels, M. B. 1934. Principles of asset valuation. The Accounting Review (June): 114-121.

Davidson, S. and J. M. Kohlmeier. 1966. A measure of the impact of some foreign accounting principles. Journal of Accounting Research (Autumn): 183-212.

Davis, D. S. 2004. Managing for the next quarter (century). Strategic Finance (January): 32-36. (Six key growth principles).

Davis, G. F. 1991. Agents without principles? The spread of the poison pill through the intercorporate network. Administrative Science Quarterly 36(4): 583-613.

Dean, G. and F. Clarke. 2004. Principles vs rules: True and fair view and IFRSS. Abacus 40(2): i-iv.

Deinzer, H. T. 1965. Development of Accounting Thought. Holt, Rinehart & Wilson, Inc. Chapters 8 and 9.

Delaney, P. R., B. J. Epstein and R. Nach. 2004. Wiley GAAP 2005 : Interpretation and Application of Generally Accepted Accounting Principles (Wiley Gaap). Wiley.

Demetrius, J. A. 2016. The materiality mystery. The CPA Journal (October): 13.

Deming, W. E., J. Orsini (ed.) and D. D. Cahill (ed.). 2012. The Essential Deming: Leadership Principles from the Father of Quality. McGraw-Hill. (Includes 8 Chapters: 1. The World Is Being Ruined by Best Efforts, 2. Quality Is Made in the Boardroom, 3. By What Method? 4. There Is No Such Thing as Instant Pudding, 5. A System Must Be Managed, 6. There Is No Substitute for Knowledge, 7. Management Is Prediction, and 8. What Happened in Japan?).

DeZoort, F. T., T. P. Holt and J. D. Stanley. 2019. A comparative analysis of investor and auditor materiality judgments. Auditing: A Journal of Practice & Theory 38(3): 149-166.

DeZoort, T., P. Harrison and M. Taylor. 2006. Accountability and auditors’ materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort. Accounting, Organizations and Society 31(4-5): 373-390.

Dickhaut, J., S. Basu, K. McCabe and G. Waymire. 2010. Neuroaccounting: Consilience between the biologically evolved brain and culturally evolved accounting principles. Accounting Horizons (June): 221-255.

Dickins, D. and R. G. Fay. 2017. COSO 2013: Aligning internal controls and principles. Issues in Accounting Education (August): 117-127.

Dietrich, J. R., K. A. Muller III and E. J. Riedl. 2023. On the validity of asymmetric timeliness measures of accounting conservatism. Review of Accounting Studies 28(4): 2150-2195.

DiGabriele, J. A. 2011. An observation of differences in the transparent objectivity of forensic accounting expert witnesses. Journal of Forensic & Investigative Accounting 3(2): 390-416.

DiGabriele, J. A. and M. Ojo. 2014. Objectivity and independence: The dual roles of external auditors. Journal of Forensic & Investigative Accounting 6(2): 200-224.

Dittmer, P. R. 2002. Principles of Food, Beverage, and Labor Cost Controls. Wiley.

Dixon, R. L. 1943. The need for a statement of the principles underlying cost accounting. The Accounting Review (July): 256-258.

Dixon, R. L. and H. D. Kerrigan. 1941. Criticisms of the Tentative Statement of Accounting Principles. The Accounting Review (March): 49-65.

Dohr, J. L. 1942. The revenue and income principles. The Accounting Review (January): 19-27.

Doran, B. M., M. L. Bouillon and C. G. Smith. 1991. Determinants of student performance in accounting principles I and II. Issues in Accounting Education (Spring): 74-84.

Dougherty, D. 2002. Building grounded theory: Some principles and practices. In The Blackwell Companion to Organizations. Edited by J. A. C. Baum. Blackwell Publishers: 849-867.

Downen, T. 2018. 5 principles of report design: Avoid common design mistakes and create clearer, more effective financial reports. Strategic Finance (April): 46-53.

Doyle, W. N. 1997. New accounting principles for stock-based compensation. Management Accounting (February): 38-40, 42.

Drinkwater, D. and J. D. Edwards. 1965. The nature of taxes and the matching principle. The Accounting Review (July): 579-582.

Dutta, S. and P. N. Patatoukas. 2017. Identifying conditional conservatism in financial accounting data: Theory and evidence. The Accounting Review (July): 191-216.

Earnest, E. R. 1990. Toward a revival of the principles of management. Industrial Management (January/February): 19-22.

Eccles, R. G., M. P. Krzus and S. Ribot. 2014. The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality. Wiley.

Edmonds, J., R. Leece and J. Penner. 2016. The going concern gap in U.S. GAAP. The CPA Journal (February): 46-49.

Eickemeyer, J. H. and V. J. Love. 2016. The concerns with going concern. The CPA Journal (January): 6-9.

Eilifsen, A. and W. F. Messier Jr. 2015. Materiality guidance of the major public accounting firms. Auditing: A Journal of Practice & Theory 34(2): 3-26.

Elliott, G. 2001. The seven principles of effective cost management. Journal of Cost Management (March/April): 40-44.

Emiliani, B. 2007. Real Lean: Understanding the Lean Management System. The CLBM, LLC. (Discussion of two principles of lean: continuous improvement and respect for people).

Engelund, E. H., G. Breum and A. Friis. 2009. Optimization of large-scale food production using lean manufacturing principles. Journal of Food Service (20): 4-14.

Epstein, B. J., R. Nach and S. M. Bragg. 2009. Wiley GAAP 2010: Interpretation and Application of Generally Accepted Accounting Principles. Wiley.

Ewert, R. and A. Wagenhofer. 2021. Motivating managers to invest in accounting quality: The role of conservative accounting. Contemporary Accounting Research 38(3): 2000-2033.

Finney, H. A. 1944. Principles and conventions. The Accounting Review (October): 361-366.

Firth, M. 1979. Consensus views and judgment models in materiality decisions. Accounting, Organizations and Society 4(4): 283-295.

Frampton, P., M. Robilliard and T. York. 2020. The Joy of Accounting: A Game-Changing Approach That Makes Accounting Easy. Wealthvox Press.

Frishkoff, P. 1970. An empirical investigation of the concept of materiality in accounting. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 116-129.

Fitzgerald, A. A. 1988. A reprint of Principles of Accounting. The Accounting Historians Journal 15(1): 125-134.

Forster, G. J. 1971. A.R.S. No. 11: Historical cost without perspective. Abacus 7(1): 73-84.

Frampton, P. and M. Robilliard. 2020. The Joy of Accounting: A Game-Changing Approach That Makes Accounting Easy. Wealthvox Press.

Frank, W. G. 1979. An empirical analysis of international accounting principles. Journal of Accounting Research (Autumn): 593-605.

Frankfurter, G. and B. Horwitz. 1972. The effects of Accounting Principles Board Opinion No. 15 on earnings per share: A simulation study. The Accounting Review (April): 245-259.

Freedman, D. H. 2000. Corps Business: The 30 Management Principles of the U.S. Marines. Harper Business.

Fremgen, J. M. 1967. Utility and accounting principles. The Accounting Review (July): 457-467.

Frisbee, I. N. 1939. The application of governmental accounting principles to practice. The Accounting Review (March): 27-33.

Gaa, C. J. 1961. Uniformity in accounting 'principles'. Journal of Accountancy (April): 47-51. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.

Gallery, G. and N. Gallery. 2004. Applying conceptual framework principles to superannuation fund accounting. Abacus 40(1): 117-131.

Garner, P. 1960. The development of accounting principles and standards. Proceedings Asian and Pacific Accounting Convention: 283-295.

Garner, P. and K. B. Berg.  1966. Readings in Accounting Theory. Houghton Mifflin Company.

Giarratano, J. C. and G. D. Riley. 1998. Expert Systems: Principles and Programming. Course Technology.

Gilman, S. 1944. Accounting principles and the current classification. The Accounting Review (April): 109-116.

Gist, W. E., H. Goedde and B. H. Ward. 1996. The influence of mathematical skills and other factors on minority student performance in principles of accounting. Issues in Accounting Education (Spring): 49-60.

Givens, H. R. 1966. Basic accounting postulates. The Accounting Review (July): 458-463.

Gleason, C. A. and L. F. Mills. 2002. Materiality and contingent tax liability reporting. The Accounting Review (April): 317-342.

Gloor, P. A. and S. M. Cooper. 2007. The new principles of a swarm business. MIT Sloan Management Review (Spring): 81-84. (Gain power by giving it away, share with the swarm, and concentrate on the swarm, not on making money).

Glover, J. and H. Xue. 2023. Accounting conservatism and relational contracting. Journal of Accounting and Economics (August): 101571.

Glover, J. C. and H. H. Lin. 2018. Accounting conservatism and incentives: Intertemporal considerations. The Accounting Review (November): 181-201.

Glover, S. M., D. F. Prawitt, J. T. Liljegren and W. F. Messier Jr. 2008. Component materiality for group audits. Journal of Accountancy (December): 42-47.

Goins, S., D. E. Giacomino and M. D. Akers. 2009. Applying Sarbanes-Oxley principles to colleges and universities. The CPA Journal (April): 62-67.

Goldberg, L. 1988. A. A. Fitzgerald on the "Principles of Accounting." The Accounting Historians Journal 15(1): 119-124.

Goldsmith, S. B. 2009. Principles of Health Care Management: Foundations for a Changing Health Care System, 2nd edition. Jones & Bartlett Publishers.

Gong, G. and S. Luo. 2018. Lenders' experience with borrowers' major customers and the debt contracting demand for accounting conservatism. The Accounting Review (September): 187-222.

Goodsell, J. 2009. Embracing the five lean principles. Management Services 53(3): 36-38.

Gordon, M. J. 1964. Postulates, principles and research in accounting. The Accounting Review (April): 251-263.

Graber, P. J. 1948. Report of Committee on Revision of the Statement of Principles: Assets. The Accounting Review (January): 12-16.

Graber, P. J., T. W. Leland, J. R. McCoy, H. L. Newcomer, E. L. Kohler and H. C. Miller. 1947. Accounting principles underlying corporate financial statements. The Accounting Review (January): 101-107.

Grady, P. 1965. Inventory of Generally Accepted Accounting Principles for Business Enterprises. AICPA. Review by R. N. Anthony.

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