Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Quantitative Methods Main Page
Benston, G. J. 1966. Multiple regression analysis of cost behavior. The Accounting Review (October): 657-672.
Blanning, R. W. and W. F. Hamilton. 1974. Regression analysis with asymmetric linear loss. Decision Sciences 5(2): 194-204.
Bradley, H. E. 1969. Setting and controlling budgets with regression analysis. Management Accounting (November):31-34, 40.
Chatterjee, S., A. S. Hadi and B. Price. 1999. Regression Analysis by Example, 3rd Edition. Wiley-Interscience.
Cluskey, G. R., M. H. Raiborn, and D. T. Modianos. 2000. Multiple-cost flexible budgets and PC-based regression analysis. Journal of Cost Management (July/August): 35-47.
Comiskey, E. E. 1966. Cost control by regression analysis. The Accounting Review (April): 235-238.
Comiskey, E. E. 1972. On the value of R2 in regression analysis: A reply. The Accounting Review (April): 358-359.
Deakin, E. B. and M. H. Granof. 1974. Regression analysis as a means of determining audit sample size. The Accounting Review (October): 764-771.
Deakin, E. B. and M. H. Granof. 1976. Regression analysis as a means of determining audit sample size: A reply. The Accounting Review (April): 402-407.
Dehning, B., K. E. Dow and T. Stratopoulos. 2003. The Info-Tech "productivity paradox" dissected and tested. Management Accounting Quarterly (Fall): 31-39. (Summary).
Dielman, T. E. 2000. Applied Regression Analysis for Business and Economics. Duxbury Press.
Draper, N. R. and H. Smith. 1998. Applied Regression Analysis, Includes disk (Wiley Series in Probability and Statistics). Wiley-Interscience.
Elliott, J. W. and P. Soelberg. 1971. Simulation exploration of the power of marginal regression analysis. Decision Sciences 2(3): 253-259.
Gordon, L. A. 1972. Comment on the value of R 2 in regression analysis. The Accounting Review (April): 356-357.
Griffin, L. and A. Harrell. 1991. An empirical examination of managers' motivation to implement just-in-time procedures. Journal of Management Accounting Research (3): 98-112. (Summary).
Hartmann, F. G. H. and F. Moers. 1999. Testing contingency hypotheses in budgetary research: An evaluation of the use of moderated regression analysis. Accounting, Organizations and Society 24(4): 291-315.
Hartmann, F. G. H. and F. Moers. 2003. Testing contingency hypotheses in budgetary research using moderated regression analysis: A second look. Accounting, Organizations and Society 28(7-8): 803-809.
Ittner, C. D., D. F. Larcker and T. Randall. 1997. The activity-based cost hierarchy, production policies and firm profitability. Journal of Management Accounting Research (9): 143-162. (Summary).
Johnson, K. H. and D. L. Shannon. 1973. Effects of linear transformations of variables in regression analysis. Decision Sciences 4(3): 437-438.
Kalagnanam, S. S. and R. M. Lindsay. 1998. The use of organic models of control in JIT firms: Generalising Woodward's findings to modern manufacturing practices. Accounting, Organizations and Society 24(1): 1-30. (Summary).
Kaplan, R. S. 1993. Research opportunities in management accounting. Journal of Management Accounting Research (5): 1-14. (Summary).
Kinney, W. R. Jr. 1979. Integrating audit tests: Regression analysis and partitioned dollar-unit sampling. Journal of Accounting Research (Autumn): 456-475.
Kinney, W. R. Jr. and A. D. Bailey, Jr. 1976. Regression analysis as a means of determining audit sample size: A comment. The Accounting Review (April): 396-401.
Kinney, W. R. Jr. and G. L. Salamon. 1982. Regression analysis in auditing: A comparison of alternative investigation rules. Journal of Accounting Research (Part I, Autumn): 350-366.
Kraft, W. H. Jr. 1971. Multiple regression analysis for labor rates. Management Accounting (January): 50-53.
Libby, T. and J. H. Waterhouse. 1996. Predicting change in management accounting systems. Journal of Management Accounting Research (8): 137-150. (Summary).
Novin, A. M. 1992. Applying overhead: How to find the right bases and rates. Management Accounting (March): 40-43. (This author recommends the use of regression analysis to find overhead rates. But Cooper, Kaplan, and Brimson disagree. See my note on this in MAAW's Book Chaper 7).
Ranke, M. and M. I. Aguirre-Urreta. 2020. Cautionary note on the two-step transformation to normality. Journal of Information Systems (Spring): 151-166. (Demonstrates three sources of non-normality using simulated datasets and their consequences for regression estimation).
Raun, D. L. 1966. Volume-cost analysis - The multiple regression analysis approach. Management Accounting (December): 53-55.
Sergeant, A. 2017. Consolidated Western Wear Retailers: Regression analysis to understand cost drivers in a purchasing department. IMA Educational Case Journal 10(4): 1-3.
Snead, K. C. 1991. An application of expectancy theory to examine managers' motivation to utilize a decision support system. Abstract. Journal of Management Accounting Research (3): 213-222. (Summary).
Tummins, M. and P. Yeargan. 1974. A useful worksheet for preparing audit applications of regression analysis. The Accounting Review (April): 391-394.
Wilson, A. C. and D. Hudson. 1989. An empirical study of regression analysis as an analytical procedure. Contemporary Accounting Research 6(1): 196-215.
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