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Professor Emeritus, University of South Florida

AAA Digital Library | Journal Bibliographies

Van Arsdell, P. M. 1938. Problems of corporate-surplus administration. The Accounting Review (September): 275-285.

Van Arsdell, P. M. 1940. Corporate surplus policy as a function of monopoly. The Accounting Review (September): 321-328.

Van Der Stede, W. A. 2013. Discretion in managerial bonus pools. The Accounting Review (January): 351-354.

Van Peteghem, M., L. Bruynseels and A. Gaeremynck. 2018. Beyond diversity: A tale of faultlines and frictions in the board of directors. The Accounting Review (March): 339-367.

Van Zijl, T. 2008. Indecent Disclosure: Gilding the Corporate Lily by Frank Clarke, Graeme Dean. The Accounting Review (November): 1674-1677.

Vanasse, R. W. 1968. Consolidated position statements: A tabular approach. The Accounting Review (January): 147-150.

Vance, L. L. 1942. Earning-power valuation of inventory. The Accounting Review (October): 376-384.

Vance, L. L. 1943. The authority of history in inventory valuation. The Accounting Review (July): 219-227.

Vance, L. L. 1944. Current problems and accounting theory. The Accounting Review (July): 231-238.

Vance, L. L. 1951. How much test checking is enough? The Accounting Review (January): 22-30.

Vance, L. L. 1956. Education for public accounting: With special reference to the report of the Commission on Standards of Education and Experience for Certified Public Accountants. The Accounting Review (October): 573-580.

Vance, L. L. 1960. A review of developments in statistical sampling for accountants. The Accounting Review (January): 19-28.

Vance, L. L. 1966. What the editor of an academic journal expects from authors. The Accounting Review (January): 48-51.

Vance, L L. 1969. The road to reform of accounting principles. The Accounting Review (October): 692-703.

Van Horn, L. 1965. An experiment with the case method in teaching federal income taxes. The Accounting Review (January): 230-233.

Van Horne, J. C. 1963. A look at the loss carry-forward. The Accounting Review (January): 56-60.

Van Ness, P. H. 1966. To reverse or not to reverse? The Accounting Review (January): 138-141.

Van Sickle, C. L. 1949. Teaching methods in accounting systems. The Accounting Review (July): 311-314.

Van Voorhis, R. H. 1952. Internal auditing courses in American colleges. The Accounting Review (October): 484-489.

Van Voorhis, R. H. 1953. The use of "props" in teaching accounting. The Accounting Review (April): 285-286.

Van Voorhis, R. H. 1954. A practical accounting course for non-commerce students. The Accounting Review (January): 132-138.

Van Voorhis, R. H. 1954. N.A.C.A. forums provide practical assistance in teaching cost accounting at the University of Alabama. The Accounting Review (April): 311-313.

Van Voorhis, R. H. 1955. Coordinating sections of courses in elementary accounting. The Accounting Review (July): 535-538.

Van Voorhis, R. H. 1956. Preparation for the CPA examination - The University of Alabama CPA review course. The Accounting Review (January): 99-103.

Van Voorhis, R. H. 1956. Should the accounting teacher practice accounting? The Accounting Review (October): 608-616.

Van Voorhis, R. H. 1958. Changed names of professional organizations and reference thereto in theses and dissertations. The Accounting Review (October): 675.

Van Voorhis, R. H. 1958. The internal auditing course in the accounting curriculum. The Accounting Review (January): 111-117.

Vatter, W. J. 1945. Limitations of overhead allocation. The Accounting Review (April): 163-176.

Vatter, W. J. 1950. Accounting education for controllership. The Accounting Review (July): 236-250.

Van der Stede, W. A., A. Wu and S. Y. Wu. 2020. An empirical analysis of employee responses to bonuses and penalties. The Accounting Review (November): 395-412.

Vance, L. L. 1952. An experience with small random samples in auditing. The Accounting Review (October): 472-474.

Vatter, W. J. 1961. Accounting and statistics. The Accounting Review (October): 589-597.

Vatter, W. J. 1962. Another look at the 1957 statement. The Accounting Review (October): 660-669.

Vatter, W. J. 1962. Fund-theory view of price-level adjustments. The Accounting Review (April): 189-207.

Vatter, W. J. 1963. ∑ i = 1 i = 22 (M 3 ) i - An evaluation. The Accounting Review (July): 470-477.

Vatter, W. J. 1963. An Introduction to Corporate Accounting Standards - An evaluation. The Accounting Review (July). (Review of Paton and Littleton monograph of 1940).

Vatter, W. J. 1966. Income models, book yield, and the rate of return. The Accounting Review (October): 681-698.

Vatter, W. J. 1967. The use of operations research in American companies. The Accounting Review (October): 721-730.

Vatter, W. J. 1971. Research in accounting: 1970. The Accounting Review (January): 184-206.

Vatter, W. J. 1979. Review article: State of the art - Non-business accounting. The Accounting Review (July): 574-584.

Vatter, W. J., A. Bornemann, M. Zimering, M. Moonitz; R. de Roover. 1946. The accounting exchange. The Accounting Review (January): 85-99.

Veenman, D. 2012. Disclosures of insider purchases and the valuation implications of past earnings signals. The Accounting Review (January): 313-342.

Veenman, D. and P. Verwijmeren. 2018. Do investors fully unravel persistent pessimism in analysts' earnings forecasts? The Accounting Review (May): 349-377.

Venkataraman, R., J. P. Weber and M. Willenborg. 2008. Litigation risk, audit quality, and audit fees: Evidence from initial public offerings. The Accounting Review (September): 1315-1345.

Vera-Muñoz, S. C. 1998. The effects of accounting knowledge and context on the omission of opportunity costs in resource allocation decisions. The Accounting Review (January): 47-72.

Vera-Muñoz, S. C., W. R. Kinney Jr. and S. E. Bonner. 2001. The effects of domain experience and task presentation format on accountants' information relevance assurance. The Accounting Review (July): 405-429.

Vermeer, T. E., C. T. Edmonds and S. C. Asthana. 2014. Organizational form and accounting choice: Are nonprofit or for-profit managers more aggressive? The Accounting Review (September): 1867-1893.

Verrecchia, R. E. 1982. An analysis of two cost allocation cases. The Accounting Review (July): 579-593.

Verrecchia, R. E. 1993. How do we assess a model of price and volume? The Accounting Review (October): 870-873.

Versano, T. and B. Trueman. 2017. Expectations management. The Accounting Review (September): 227-246.

Verschoor, C. C. 2012. The Fraud Triangle: Fraudulent Executives, Complicit Auditors and Intolerable Public Injury by Allan Littman. The Accounting Review (January): 352-356.

Vickers, D. 1960. On the economics of break-even. The Accounting Review (July): 405-412.

Vickrey, D. 1975. A comment on the Larson-Schattke and Chambers debate over the additivity of CCE. The Accounting Review (January): 140-146.

Vickrey, D. 1992. Refined conditions for fully revealing income disclosure. The Accounting Review (July): 623-627.

Vickrey, D. W. 1970. Is accounting a measurement discipline? The Accounting Review (October): 731-742.

Vickrey, D. W. 1976. General-price-level-adjusted historical-cost statements and the ratio-scale view. The Accounting Review (January): 31-40.

Vickrey, D. W. 1979. In defense of GPLAHCSATRSV. The Accounting Review (October): 830-839.

Vigeland, R. L. 1981. The market reaction to Statement of Financial Accounting Standards No. 2. The Accounting Review (April): 309-325.

Vigeland, R. L. 1982. Dilution of earnings per share in an option pricing framework. The Accounting Review (April): 348-357.

Vincent, V. H. 1954. The graduate curriculum in accounting. The Accounting Review (January): 84-88.

Virgil, R. L., W. R. Nord and S. H. Schoen. 1973. A classroom experience in the behavioral implications of accounting performance evaluation measurements. The Accounting Review (April): 410-418.

Vorst, P. 2016. Real earnings management and long-term operating performance: The role of reversals in discretionary investment cuts. The Accounting Review (July): 1219-1256.

Vorst, P. and T. L. Yohn. 2018. Life cycle models and forecasting growth and profitability. The Accounting Review (November): 357-381.

Voss, W. 1930. Corporation auditing requirements under the German commercial law. The Accounting Review (December): 305-307.

Vrettos, D. 2013. Are relative performance measures in CEO incentive contracts used for risk reduction and/or for strategic interaction? The Accounting Review (November): 2179-2212.

Vruwink, D. R. and J. R. Otto. 1987. Evaluation of teaching techniques for introductory accounting courses. The Accounting Review (April): 402-408.

Wade, H. H. 1931. Notes receivable discounted. The Accounting Review (December): 311-312.

Wade, H. H. 1931. Adjustments for goods in process. The Accounting Review (December): 312.

Wade, H. H. 1935. Methods of teaching a survey course in accounting. The Accounting Review (March): 11-13.

Wade, H. H. 1942. Accounting treatment of a bad-debt recovery. The Accounting Review (April): 193-194.

Wade, H. H. 1962. Comments on research bulletins. The Accounting Review (April): 217-222.

Wade, H. H. 1963. Accounting for the investment credit. The Accounting Review (October): 714-718.

Wade, H. H. 1968. Rationalization of schedule G-income averaging. The Accounting Review (January): 154-156.

Wagenhofer, A. 2008. Essays in Accounting Theory in Honour of Joel S. Demski by Rick Antle, Froystein Gjesdal, Pierre Jinghong Liang. The Accounting Review (May): 855-856.

Wagner, A. F. and J. A. White. 1956. An experiment in education. The Accounting Review (January): 77-81.

Wagner, J. W. 1965. Defining objectivity in accounting. The Accounting Review (July): 599-605.

Wagner, J. W. 1969. EDP and the auditor of the 1970's. The Accounting Review (July): 600-604.

Wahlen, J. M. 1994. The nature of information in commercial bank loan loss disclosures. The Accounting Review (July): 455-478.

Walden, R. E. 1942. Cost analysis for electric utilities. The Accounting Review (July): 257-264.

Walden, R. E. 1951. A course in accounting theory. The Accounting Review (April): 221-225.

Wales, S. H. 1962. Intangible expenses and amortizing intangible assets. The Accounting Review (January): 96-98.

Walgenbach, P. H. 1959. Legal views of the corporate income tax provision. The Accounting Review (October): 579-583.

Walgenbach, P. H. 1961. Report of the annual convention. The Accounting Review (January): 119-120.

Walgenbach, P. H. 1962. Report of the annual convention. The Accounting Review (January): 103-104.

Walgenbach, P. H. 1963. Report of the annual convention. The Accounting Review (January): 148-149.

Walgenbach, P. H. 1964. Report of the annual convention. The Accounting Review (January): 150-152.

Walgenbach, P. H. and W. G. Frank. 1971. A simulation model for applying audit-sampling techniques. The Accounting Review (July): 583-588.

Walker, C. E. 1931. The history of the joint stock company. The Accounting Review (June): 97-105.

Walker, G. T. 1938. Goodwill on financial Statements. The Accounting Review (June): 174-182.

Walker, G. T. 1938. Nonpurchased goodwill. The Accounting Review (September): 253-259.

Walker, M. 1984. Risk attitudes, value-restricted preferences, and public choice over lotteries and information systems. The Accounting Review (April): 278-286.

Walker, M. 2014. Book review: Financial Accounting and Equity Markets: The Selected Essays of Philip Brown by Philip Brown. The Accounting Review (May): 1179-1181.

Walker, R. G. 1926. The governmental budget as an instrument of control. The Accounting Review (June): 33-47.

Wallace, E. L. 1957. Some comments on the statement of planning costs. The Accounting Review (July): 448-466.

Wallace, W. A. 1981. Internal control reporting practices in the municipal sector. The Accounting Review (July): 666-689.

Wallace, W. A. 1984. The effects of delays by accounting policy-setters in reconciling the accounting treatment of stock options and stock appreciation rights. The Accounting Review (April): 325-341.

Waller, W. S. 1993. Auditors' assessments of inherent and control risk in field settings. The Accounting Review (October): 783-803.

Waller, W. S. and C. W. Chow. 1985. The self-selection and effort effects of standard-based employment contracts: A framework and some empirical evidence. The Accounting Review (July): 458-476.

Waller, W. S. and R. A. Bishop. 1990. An experimental study of incentive pay schemes, communication, and intrafirm resource allocation. The Accounting Review (October): 812-836.

Waller, W. S. and W. L. Felix, Jr. 1984. The effects of incomplete outcome feedback on auditors' self-perceptions of judgment ability. The Accounting Review (October): 637-646.

Waller, W. S. and W. L. Felix, Jr. 1987. Auditors' covariation judgments. The Accounting Review (April): 275-292.

Wallin, D. E. 1992. Legal recourse and the demand for auditing. The Accounting Review (January): 121-147. (Part of a forum on laboratory markets and auditing research).

Wallis, P. 1946. Wage fund and full employment. The Accounting Review (July): 313-336.

Walsh, L. M. 1960. Accounting education in review. The Accounting Review (April): 183-189.

Walter, J. E. 1950. Last-in, first-out. The Accounting Review (January): 63-75.

Walter, J. E. 1953. Tax notes as liability offsets. The Accounting Review (October): 545-549.

Walter, J. E. 1955. The treatment of "footnote" liabilities. The Accounting Review (January): 95-102.

Walther, L. M. 1982. A comparison of estimated and reported historical cost/constant dollar data. The Accounting Review (April): 376-383.

Wand, Y. and R. Weber. 1989. A model of control and audit procedure change in evolving data processing systems. The Accounting Review (January): 87-107.

Wang, I. Y. 2007. Private earnings guidance and its implications for disclosure regulation. The Accounting Review (October): 1299-1332.

Wang, J. 2022. Management going concern disclosure, mitigation plan, and failure prediction - Implications from ASU 2014-15. The Accounting Review (July): 417-446.

Wang, K., R. Wang, K. C. J. Wei, B. Zhang and Y. Zhou. 2022. Insider sales under the threat of short sellers: New hypothesis and new tests. The Accounting Review (March): 427-451.

Wang, K. K., M. M. Cheng and L. J. Chang. 2023. Reducing strategy surrogation: The effects of performance measurement system flexibility and environmental dynamism. The Accounting Review (July): 435-456.

Wang, S. 1991. The relation between firm size and effective tax rates: A test of firms' political success. The Accounting Review (January): 158-169.

Wang, S. 1994. The relationship between financial reporting practices and the 1986 alternative minimum tax. The Accounting Review (July): 495-506.

Wang, W. 2022. Accounting restatements and bank liquidity creation. The Accounting Review (November, Issue 6): 445-473.

Ward, B. H. 1975. Assessing prior distributions for applying Bayesian statistics in auditing: A comment. The Accounting Review (January): 155-157.

Ward, D. D., R. J. Elder and S. C. Kattelus. 1994. Further evidence on the determinants of municipal audit fees. The Accounting Review (April): 399-411.

Ware, G. A. 1926. Accounting in the news print industry. The Accounting Review (March): 93-97.

Warfield, T. D. and J. J. Wild. 1992. Accounting recognition and the relevance of earnings as an explanatory variable for returns. The Accounting Review (October): 821-842.

Warfield, T. D. and T. J. Linsmeier. 1992. Tax planning, earnings management, and the differential information content of bank earnings components. The Accounting Review (July): 546-562.

Warner, G. H. 1954. Depreciation on a current basis. The Accounting Review (October): 628-633.

Warner, S. E. Jr. and F. D. Whitehurst. 1982. A graphical approach to lower of cost or market. The Accounting Review (July): 631-637.

Warren, C. S. 1977. Characteristics of firms reporting consistency exceptions - A cross-sectional analysis. The Accounting Review (January): 150-161.

Warriner, P. 1951. How statistical analysis can serve accountants. The Accounting Review (July): 362-370.

Wasley, R. S. 1953. Sales planning for the small manufacturer. The Accounting Review (April): 244-248.

Wasley, R. S. 1954. A cash budget for the small manufacturer. The Accounting Review (July): 409-412.

Wasley, R. S. 1963. A revitalized accounting curriculum. The Accounting Review (January): 151-153.

Wasserman, M. J. 1931. Accounting practice in France during the period of monetary inflation (1919-1927). The Accounting Review (March): 1-32.

Wasserman, M. J. 1931. The regulation of public accounting in France. The Accounting Review (December): 249-260.

Wasserman, M. J. 1932. Accounting instruction in France. The Accounting Review (December): 268-272.

Wasserman, M. J. 1934. French enterprise under inflation: A balance sheet analysis. The Accounting Review (June): 130-139.

Wasserman, M. J. 1946. Costs and volume in the milk pasteurizing industry. The Accounting Review (October): 425-429.

Watanabe, Y. 1939. The accountancy profession in Japan. The Accounting Review (December): 430-432.

Watkins, J. 2022. Consequences of prescribed disclosure timeliness: Evidence from acceleration of the Form 8-K filing deadline. The Accounting Review (November, Issue 7): 429-463.

Watson, C. J. 1990. Multivariate distributional properties, outliers, and transformation of financial ratios. The Accounting Review (July): 682-695.

Watson, D. J. H. 1974. Students as surrogates in behavioral business research: Some comments. The Accounting Review (July): 530-533.

Watson, D. J. H. 1975. The structure of project teams facing differentiated environments: An exploratory study in public accounting firms. The Accounting Review (April): 259-273.

Watson, J. D. 1936. Annuities illustrated by diagrams. The Accounting Review (June): 192-195.

Watson, J. D. 1936. Explaining annuity formulas. The Accounting Review (December): 388-389.

Watson, J. H. and J. V. Baumler. 1975. Transfer pricing: A behavioral context. The Accounting Review (July): 466-474.

Watson, R. H. 1952. Investment questions which involve the method of distributing partnership profits. The Accounting Review (January): 136-137.

Watson, R. H. 1960. A course in contemporary literature for accountants. The Accounting Review (October): 732.

Watson, R. H. 1960. Two-variate analysis. The Accounting Review (January): 96-99.

Watts, R. L. and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review (January): 112-134.

Watts, R. L. and J. L. Zimmerman. 1979. The demand for and supply of accounting theories: The market for excuses. The Accounting Review (April): 273-305.

Watts, R. L. and J. L. Zimmerman. 1990. Positive accounting theory: A ten year perspective. The Accounting Review (January): 131-156.

Watts, S. G. 2012. Financial Statement Analysis and the Prediction of Financial Distress, Foundations and Trends® in Accounting by William H. Beaver, Maria Correia, Maureen F. McNichols. The Accounting Review (July): 1445-1447.

Waugh, J. B. 1968. The interperiod allocation of corporate income taxes: A proposal. The Accounting Review (July): 535-539.

Waymire, G. 1986. Additional evidence on the accuracy of analyst forecasts before and after voluntary management earnings forecasts. The Accounting Review (January): 129-142.

Waymire, G. B. 2009. Exchange guidance is the fundamental demand for accounting. A forum on the factors associated with the use of financial statements by small and new companies. The Accounting Review (January): 53-62. Errata: "Exchange guidance is the fundamental demand for accounting. The Accounting Review (March): 617.

Waymire, G. B. 2015. Book review: The Reckoning: Financial Accountability and the Rise and Fall of Nations. The Accounting Review (March): 823-825.

Waymire, G. B. 2014. Neuroscience and ultimate causation in accounting research. The Accounting Review (November): 2011-2019.

Webb, R. A., M. G. Williamson and Y. Zhang. 2013. Productivity-target difficulty, target-based pay, and outside-the-box thinking. The Accounting Review (July): 1433-1457.

Weber, C. 1963. The mathematics of variance analysis. The Accounting Review (July): 534-539.

Weber, D. P. and Y. S. Yang. 2020. The debt-equity choice when regulatory thresholds are based on equity values: Evidence from SOX 404. The Accounting Review (March): 339-364.

Weber, F. 1951. Restrictions on assets. The Accounting Review (January): 43-44.

Weber, G. F. 1960. Price level accounting. The Accounting Review (October): 641-649.

Weber, R. 1982. Audit trail system support in advanced computer-based accounting systems. The Accounting Review (April): 311-325.

Weber, R. 1986. Data models research in accounting: An evaluation of wholesale distribution software. The Accounting Review (July): 498-518.

Weber, R. P. 1977. Misleading tax figures - A problem for accountants. The Accounting Review (January): 172-185.

Weber, R. P. 1978. Misleading tax figures - A problem for accountants: A reply. The Accounting Review (April): 520-522.

Weber, R. P. and W. C. Stevenson. 1981. Evaluations of accounting journal and department quality. The Accounting Review (July): 596-612.

Webster, N. E. 1937. The examiner's point of view. The Accounting Review (June): 111-113.

Webster, N. E. 1938. Higher education for public accountants. The Accounting Review (June): 117-124.

Webster, N. E. 1939. Shall I become a public accountant? The Accounting Review (December): 409-415.

Webster, N. E. 1944. Some early accountancy examiners. The Accounting Review (April): 142-150.

Webster, N. E. 1944. The meaning of "public accountant". The Accounting Review (October): 366-376.

Webster, N. E. 1946. College education as a requirement for certified public accountants-The New York experience. The Accounting Review (October): 445-450.

Weick, K. E. 1983. Stress in accounting systems. The Accounting Review (April): 350-369. (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Weidenbaum, M. L. 1960. Measures of the government spending process. The Accounting Review (April): 238-245.

Weidenhammer, R. 1933. The accountant and the securities act. The Accounting Review (December): 272-278.

Weigand, R. E. 1963. The accountant and marketing channels. The Accounting Review (July): 584-590.

Weigmann, W. 1932. Legal and economic concepts of the balance sheet in Germany. The Accounting Review (June): 103-106.

Weil, R. L. 1973. Reciprocal or mutual holdings: Allocating earnings and selecting the accounting method. The Accounting Review (October): 749-758.

Weil, R. L. 1973. The algorithm for lower-of-cost-or-market inventory valuation: Mathematical notation makes it easy. The Accounting Review (July): 598.

Weil, R. L. 1980. Managing earnings using an insurance subsidiary: A case of restraint by Sears/Allstate. The Accounting Review (October): 680-684.

Weimer, A. M. and H. C. Miller. 1956. The attraction and selection of accounting teachers. The Accounting Review (July): 407-410.

Weinstein, E. A. 1978. Forging nonprofit accounting principles. The Accounting Review (October): 1005-1017.

Weinstein, E. A. 1980. Forging nonprofit accounting principles - An update. The Accounting Review (October): 685-691.

Weinwurm, E. H. 1957. Professional accounting examinations in Great Britain. The Accounting Review (January): 60-67.

Weinwurm, E. H. 1961. The importance of idle capacity costs. The Accounting Review (July): 418-421.

Weiser, H. J. 1966. Accounting education - Present and future. The Accounting Review (July): 518-524.

Weiss, C. J. 1962. An adjunct to the accounting curriculum: The business radio series. The Accounting Review (April): 344-345.

Weiss, D., P. A. Naik and C. Tsai. 2008. Extracting forward-looking information from security prices: A new approach. The Accounting Review (July): 1101-1124.

Welcker, W. H. 1934. The public accountant and local government accounting. The Accounting Review (March): 53-57.

Welke, W. R. 1966. Accounting systems in the curriculum. The Accounting Review (April): 253-256.

Welke, W. R. 1967. The accounting systems course. The Accounting Review (January): 127-132.

Welker, R. B. 1974. Discriminant analysis as an aid to employee selection. The Accounting Review (July): 514-523.

Welker, R. B. 1975. Discriminant analysis as an aid to employee selection: A reply. The Accounting Review (July): 593-594.

Wells, K. 2020. Who manages the firm matters: The incremental effect of individual managers on accounting quality. The Accounting Review (March): 365-384.

Wells, M. C. 1968. A note on the amortization of fixed assets. The Accounting Review (April): 373-376.

Wells, M. C. 1976. A revolution in accounting thought? The Accounting Review (July): 471-482.

Wells, M. C. 1977. A revolution in accounting thought?: A reply. The Accounting Review (July): 748-750.

Wells, M. C. and W. D. J. Cotton. 1965. Holding gains on fixed assets. The Accounting Review (October): 829-833.

Welsch, G. A. 1954. Serial bond redemption-bonds outstanding and dollar-period methods. The Accounting Review (October): 689-691.

Welsch, G. A. 1964. President's message. The Accounting Review (January): 153-154.

Welsch, G. A. 1964. Some challenges for accounting education. The Accounting Review (October): 1008-1013.

Welsch, G. A. 1965. Report of the 1964 President. The Accounting Review (April): 430-433.

Wentland, K. 2023. The effect of industrial diversification on firm taxes. The Accounting Review (January): 453-478.

Werntz, W. W. 1939. Some current problems in accounting. The Accounting Review (June): 117-126.

Werntz, W. W. 1941. Current deficiencies in financial statements. The Accounting Review (December): 321-330.

Werntz, W. W. 1947. Recent developments in accounting. The Accounting Review (April): 131-140.

Werntz, W. W. 1953. The impact of federal legislation upon accounting. The Accounting Review (April): 159-169.

Werntz, W. W. 1961. Accounting education and the Ford and Carnegie reports. The Accounting Review (April): 186-190.

West, W. H. and J. T. Madden. 1926. A message from the American Institute. The Accounting Review (March): 61-63.

Westerfield, R. B. 1954. Building reserves by over-valuation of assets. The Accounting Review (January): 45-51.

Weston, J. F. 1949. Consistency and changing price levels. The Accounting Review (October): 379-386.

Weston, J. F. 1953. Revaluations of fixed assets. The Accounting Review (October): 482-490.

Weston, J. F. 1958. Forecasting financial requirements. The Accounting Review (July): 427-440.

Weygandt, J. J. 1970. The CPA and his duty to silence. The Accounting Review (January): 69-75.

Weygandt, J. J. 1977. Valuation of stock option contracts. The Accounting Review (January): 40-51.

Wheeler, J. E. and E. Outslay. 1986. The phantom federal income taxes of General Dynamics Corporation. The Accounting Review (October): 760-774.

Wheeler, J. T. 1970. Accounting theory and research in perspective. The Accounting Review (January): 1-10.

Wheeler, S. and K. Pany. 1990. Assessing the performance of analytical procedures: A best case scenario. The Accounting Review (July): 557-577.

White, E. 1928. The income tax - Statistical aspects. The Accounting Review (March): 14-17.

White, J. A. 1954. Accounting research. The Accounting Review (October): 661-670.

White, J. A. 1955. Accounting research. The Accounting Review (July): 522-532.

White, J. A. 1955. Lists of research projects in accounting: 1953-1954. The Accounting Review (April): 307-315.

White, J. A. 1957. Report of the President. The Accounting Review (April): 283-287.

White, J. A., A. H. Cohen, L. E. Hay, V. H. Upchurch, G. D. Brighton, M. Kohl, K. W. Perry, J. M. Owen, R. G. Falls, J. W. Parsons, Jr., M. L. Pye, C. E. Miles, C. H. Spencer, D. A. Corbin, S. I. Brown, G. R. Horne, W. S. Palmer, C. L. Dunn and R. E. Seiler. 1955. Abstracts of dissertations in accounting for 1953 and 1954. The Accounting Review (October): 673-693.

White, J. A., E. J. DeMaris, G. Gibbs, L. J. Harrison, H. Q. Langenderfer, A. W. Patrick and D. H. Skadden. 1956. Abstracts of dissertations in accounting for 1953 and 1954. The Accounting Review (January): 109-118.

White, J. C. 1930. Teaching of accounting in schools of engineering. The Accounting Review (September): 208-212.

White, R. A. 1937. The admission of a partner by investment. The Accounting Review (December): 427-429.

White, R. A. 1983. Employee preferences for nontaxable compensation offered in a cafeteria compensation plan: An empirical study. The Accounting Review (July): 539-561.

White, W. L. 1934. Problems in determining total costs of distribution. The Accounting Review (March): 15-22.

Whited, R. L., Q. T. Swanquist, J. E. Shipmanand and J. R. Moon Jr. 2022. Out of control: The (over) use of controls in accounting. The Accounting Review (May): 395-413.

Whitehurst, F. D. 1970. The predictability of investor cash return from historical income trends of common stocks. The Accounting Review (July): 553-564.

Whiting, G., C. F. Rittenhouse and W. J. Goggin. 1926. Uniform accounting in a trade association. The Accounting Review (March): 74-84.

Whitman, W. T. 1953. Liquidation of partnerships in installments. The Accounting Review (October): 576-577.

Whitney, W. H. 1939. Accounting for investments in life insurance. The Accounting Review (December): 381-391.

Whitney, W. H. 1949. Introducing accounting majors to auditing. The Accounting Review (January): 90-94.

Whitney, W. H. 1957. The human side of the deflated dollar bias. The Accounting Review (July): 419-427.

Whitney, W. H. 1958. Deferred income tax liability. The Accounting Review (April): 305-309.

Whitney, W. H. 1959. Insurance reserves in the accounts of non-insurance companies. The Accounting Review (January): 37-45.

Whittaker, E. 1937. Economic considerations of obsolescence. The Accounting Review (December): 337-344.

Whittaker, E. 1946. Realism and cost accounting. The Accounting Review (January): 13-19.

Whittington, G. 2009. Two Hundred Years of Accounting Research: An International Survey of Personalities, Ideas and Publications (From the Beginning of the Nineteenth Century to the Beginning of the Twenty-First Century) by Richard Mattessich. The Accounting Review (January): 271-275.

Whittington, R. and G. Whittenburg. 1980. Judicial classification of debt versus equity - An empirical study. The Accounting Review (July): 409-418.

Whittred, G. and I. Zimmer. 1984. Timeliness of financial reporting and financial distress. The Accounting Review (April): 287-295.

Whittred, G. P. 1980. Audit qualification and the timeliness of corporate annual reports. The Accounting Review (October): 563-577.

Wieczynska, M. 2016. The "Big" consequences of IFRS: How and when does the adoption of IFRS benefit global accounting firms? The Accounting Review (July): 1257-1283.

Wiener, J. 1960. Separation of fixed and variable Costs. The Accounting Review (October): 686-690.

Wiener, J. 1962. The cost structure of the industrial enterprise: Pattern of analysis. The Accounting Review (July): 438-451.

Wilcox, E. B. 1941. Comments on "An Introduction to Corporate Accounting Standards". The Accounting Review (March): 75-81.

Wilcox, E. B. 1944. Qualifications for a professional career. The Accounting Review (January): 1-6.

Wilcox, E. B. 1948. Our mutual objectives. The Accounting Review (January): 3-6.

Wild, J. J. and S. F. Biggs. 1990. Strategic considerations for unaudited account values in analytical review. The Accounting Review (January): 227-241.

Wilde, J. H. 2017. The deterrent effect of employee whistleblowing on firms' financial misreporting and tax aggressiveness. The Accounting Review (September): 247-280.

Wildman, J. R. 1926. Early instruction in accounting. The Accounting Review (March): 105-107.

Wildman, J. R. 1928. Appreciation from the point of view of the Certified Public Accountant. The Accounting Review (December): 397-406.

Wildman, J. R. 1928. Classification of accountancy services. The Accounting Review (June): 124-130.

Wildman, J. R., W. S. Krebs, T. H. Sanders, W. J. Goggin, P. Kester, J. J. Reighard, E. J. Filbey, F. H. Elwell, G. S. Cremer and A. J. Barlow. 1926. A research program. The Accounting Review (March): 43-60.

Wilkins, T. and I. Zimmer. 1983. The effect of leasing and different methods of accounting for leases on credit evaluations. The Accounting Review (October): 749-764.

Wilkinson, J. R. and L. D. Doney. 1965. Extending audit and reporting boundaries. The Accounting Review (October): 753-756.

Wilkinson, J. W. 1971. Academic notes: Designing a computer-based information system: An "intermediate" systems course. The Accounting Review (October): 797-799.

Wilkinson, T. L. 1964. Can accounting be an international language? The Accounting Review (January): 133-139.

Wilks, T. J. 2002. Predecisional distortion of evidence as a consequence of real-time audit review. The Accounting Review (January): 51-71.

Will, H. J. 1974. Auditing in systems perspective. The Accounting Review (October): 690-706.

Williams, B. and B. M. Williams. 2021. Real effects of financial reporting on innovation: Evidence from tax law and accounting standards. The Accounting Review (November): 397-425.

Williams, B. M. 2018. Multinational tax incentives and offshored U. S. jobs. The Accounting Review (September): 293-324.

Williams, C. D. 2015. Asymmetric responses to earnings news: A case for ambiguity. The Accounting Review (March): 785-817.

Williams, D. Z. 1966. A seminar on the teaching of accounting. The Accounting Review (July): 542-549. (Williams provides a list of readings for a seminar on teaching).

Williams, D. Z. 1966. Reporting loss carryovers in financial statements. The Accounting Review (April): 226-234.

Williams, D. Z. 1969. A profile of CPA candidates. The Accounting Review (January): 153-164.

Williams, M. G., J. S. Hughes and C. B. Levine. 2010. Influence of capital gains tax policy on credibility of unverified disclosures. The Accounting Review (March): 719-743.

Williams, P. A. 1996. The relation between a prior earnings forecast by management and analyst response to a current management forecast. The Accounting Review (January): 103-115.

Williams, P. F. 1980. The evaluative relevance of social data. The Accounting Review (January): 62-77.

Williams, P. F. 1985. A descriptive analysis of authorship in The Accounting Review. The Accounting Review (April): 300-313.

Williams, P. F., K. B. Frazier and A. J. McKee, Jr. 1990. A comment on "Accounting method choice in the software industry". The Accounting Review (October): 946-954.

Williams, T. H. and C. H. Griffin. 1961. Accountancy and professional development. The Accounting Review (October): 637-641.

Williams, T. H. and C. H. Griffin. 1964. Matrix theory and cost allocation. The Accounting Review (July): 671-678.

Williams, T. H. and C. H. Griffin. 1967. Income definition and measurement: A structural approach. The Accounting Review (October): 642-649.

Williamson, J. E. 1971. The effects of measurement concepts on the investment decisions of trustees. The Accounting Review (January): 139-148.

Williamson, R. W. 1982. Presenting information economics to students. The Accounting Review (April): 414-419. (Class exercise to illustrate the computation of expected values, cost of prediction error or conditional loss, expected value of perfect information, and the expected value of sample information).

Williamson, R. W. 1984. Evidence on the selective reporting of financial ratios. The Accounting Review (April): 296-299.

Willingham, J. J. 1964. The accounting entity: A conceptual model. The Accounting Review (July): 543-552.

Willis, E. 1977. Computation of gain on disposition of section 1250 property. The Accounting Review (July): 727-728.

Willis, E. 1977. The amount of a charitable contribution of property. The Accounting Review (April): 498-502.

Wilson, D. A. 1973. A note on "Environmental complexity and financial reports". The Accounting Review (July): 586-588.

Wilson, D. A. 1979. On the pedagogy of financial accounting. The Accounting Review (April): 396-401.

Wilson, G. P. 1987. 1986 Competitive manuscript award: The incremental information content of the accrual and funds components of earnings after controlling for earnings. The Accounting Review (April): 293-322.

Wilson, R. 1983. Auditing: Perspectives from multi-person decision theory. The Accounting Review (April): 305-318. (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Wilson, R. J. 2009. An examination of corporate tax shelter participants. The Accounting Review (May): 969-999.

Wilson, W. M. 2008. An empirical analysis of the decline in the information content of earnings following restatements. The Accounting Review (March): 519-548.

Winakor, A. H. 1934. Creditors' protection and stockholders' responsibility. The Accounting Review (September): 247-253.

Winakor, A. H. 1934. Incidence of expenses in accounting. The Accounting Review (December): 312-318.

Winakor, A. H. 1936. Limitations on assets. The Accounting Review (March): 42-48.

Winakor, A. H. and D. Borth. 1934. Documentation in accounting literature. The Accounting Review (March): 61-68.

Winborne, M. G. 1964. The operating cycle concept - Accepted? The Accounting Review (July): 622-626.

Winborne, M. G. and D. L. Kleespie. 1966. Tax allocation in perspective. The Accounting Review (October): 737-744.

Windal, F. W. 1961. The accounting concept of realization. The Accounting Review (April): 249-258.

Windal, F. W. 1963. Analysis of changes in gross profit. The Accounting Review (July): 619-622.

Windal, F. W. 1963. Legal background for the accounting concept of realization. The Accounting Review (January): 29-36.

Windal, F. W. 1968. Slaying the quantitative Goliath. The Accounting Review (October): 779-781.

Windal, F. W. 1981. Publishing for a varied public: An empirical study. The Accounting Review (July): 653-658.

Winjum, J. 1970. Accounting in its age of stagnation. The Accounting Review (October): 743-761. (From Pacioli to 1840).

Winjum, J. O. 1971. The journal of Thomas Gresham. The Accounting Review (January): 149-155.

Winslow, R. S. 1958. Relationships and responsibilities of teaching staffs to executive development programs. The Accounting Review (October): 568-572.

Winter, S. G. 1927. Accounting instruction at Iowa. The Accounting Review (June): 178-181.

Winter, S. G. 1928. The next decade in accounting. The Accounting Review (September): 311-322.

Winter, S. G. 1933. Accountancy for the general business student. The Accounting Review (June): 105-109.

Winter, S. G. 1935. The C. P. A.-review course. The Accounting Review (March): 23-26.

Winter, S. G. 1941. What is proper training for accountants? The Accounting Review (June): 183-188.

Winter, S. G. 1956. Comments on "Attracting and maintaining a supply of effective accounting teachers". The Accounting Review (April): 223-226.

Winter, S. G. 1957. A Report by the Task Committee on Faculty Personnel: Comments on the preparation and qualifications of accounting teachers. The Accounting Review (April): 243-245.

Wiseman, D. E. 1953. A review of improvements in federal government accounting. The Accounting Review (October): 570-575.

Wixon, R. 1945. Legal requirements and accounting standards. The Accounting Review (April): 139-147.

Wixon, R. 1949. The measurement and administration of income. The Accounting Review (April): 184-190.

Wixon, R. 1954. Announcement: Committee on Standards of Accounting Instruction. The Accounting Review (July): 456.

Wojdak, J. F. 1969. A theoretical foundation for leases and other executory contracts. The Accounting Review (July): 562-570.

Wojdak, J. F. 1970. Levels of objectivity in the accounting process. The Accounting Review (January): 88-97.

Wojdak, J. F. and D. L. Crumbley. 1969. Introducing important tax provisions into advanced accounting. The Accounting Review (January): 173-175.

Wolf, F. M. 1981. The nature of managerial work: An investigation of the work of the audit manager. The Accounting Review (October): 861-881.

Wolf, F. M. 1981. "The nature of managerial work - The case for unobtrusive measures revisited" - A reply. The Accounting Review (October): 971-974.

Wolfe, C. J., E. G. Mauldin and M. C. Diaz. 2009. Concede or deny: Do management persuasion tactics affect auditor evaluation of internal control deviations? The Accounting Review (November): 2013-2037.

Wolk, H. I. 1970. Current value depreciation: A conceptual clarification. The Accounting Review (July): 544-552.

Wolk, H. I. 1972. Materials mix and yield variances: A suggested improvement. The Accounting Review (July): 549-555.

Wolk, H. I. and M. G. Tearney. 1973. Income tax allocation and loss carry-forwards: Exploring uncharted ground. The Accounting Review (April): 292-299.

Wood, B. D., A. E. Traxler and W. W. Nissley. 1948. College accounting testing program. The Accounting Review (January): 63-83.

Woodbridge, F. W. 1939. Time as a factor in determining debt-paying ability. The Accounting Review (September): 236-250.

Woodburne, L. S. 1957. The evaluation of faculty services. The Accounting Review (April): 235-238.

Woodbury, W. F. 1927. A treatment of distribution costs. The Accounting Review (June): 124-128.

Woods, L. M. 1958. The oil venture - An exercise in accounting. The Accounting Review (October): 632-636.

Woods, M. 1962. Law and/or accounting - A footnote. The Accounting Review (July): 556-557.

Woods, R. S. 1959. Theory and practice in the capitalization of selling costs. The Accounting Review (October): 564-569.

Woods, R. S. 1960. Content of the accounting systems course. The Accounting Review (October): 720-726.

Woods, R. S. 1964. Some dimensions of integrated systems. The Accounting Review (July): 598-614.

Woodward, P. D. 1956. Depreciation - The development of an accounting concept. The Accounting Review (January): 71-76.

Woolsey, S. M. 1957. Teaching accounting by television. The Accounting Review (January): 119-123.

Woolsey, S. M. 1959. Improving the quality of advanced accounting instruction. The Accounting Review (April): 303-305.

Woolsey, S. M. 1963. Accounting for "investment credit". The Accounting Review (October): 709-713.

Woomer, D. B. 1949. LIFO as a method of determining depreciation. The Accounting Review (July): 290-295.

Wouters, M. 2013. Book review: The Routledge Companion to Cost Management by Falconer Mitchell, Hanne Norreklit, Morten Jakobsen. The Accounting Review (November): 2243-2246.

Wren, M. C. 1949. The chamber of the city of London, 1633-1642. The Accounting Review (April): 191-198.

Wright, A. 1983. The impact of CPA-firm size on auditor disclosure preferences. The Accounting Review (July): 621-632.

Wright, A. 1988. The comparative performance of MBAs vs. undergraduate accounting majors in public accounting. The Accounting Review (January): 123-136.

Wright, A. and R. H. Ashton. 1989. Identifying audit adjustments with attention-directing procedures. The Accounting Review (October): 710-728.

Wright, C. J. and J. E. Groff. 1986. Uses of indexes and data bases for information release analysis. The Accounting Review (January): 91-100.

Wright, F. K. 1962. Measuring project profitability: Rate of return or present value? The Accounting Review (July): 433-437.

Wright, F. K. 1963. Depreciation theory and the cost of funds. The Accounting Review (January): 87-90.

Wright, F. K. 1963. Measuring project profitability: Rate of return or present value: A rejoinder. The Accounting Review (July): 552-553.

Wright, F. K. 1970. Dual variables in inventory measurement. The Accounting Review (January): 129-133.

Wright, H. W. 1951. Federal accountants offer cooperation. The Accounting Review (October): 579-581.

Wright, H. W. 1953. Generally accepted accounting principles and practices in relation to defense contracts. The Accounting Review (July): 385-391.

Wright, H. W. 1958. Tentative statement on governmental accounting. The Accounting Review (April): 210-213.

Wright, H. W. 1966. A case of valuation. The Accounting Review (July): 559-560.

Wright, H. W. 1966. Allocation of general and administrative expenses. The Accounting Review (October): 626-633.

Wright, W. H. 1957. Observations of an American cost accountant abroad. The Accounting Review (January): 107-111.

Wright, W. F. 1977. Financial information processing models: An empirical study. The Accounting Review (July): 676-689.

Wu, J. S. and I. X. Zhang. 2009. The voluntary adoption of internationally recognized accounting standards and firm internal performance evaluation. The Accounting Review (July): 1281-1309.

Wurst, J., J. Neter and J. Godfrey. 1991. Effectiveness of rectification in audit sampling. The Accounting Review (April): 333-346.

Wyatt, A. 2005. Accounting recognition of intangible assets: Theory and evidence on economic determinants. The Accounting Review (July): 967-1003.

Wyatt, A. R. 1956. Tradition and accounting. The Accounting Review (July): 395-400.

Wyatt, A. R. 1959. Professional education in accounting. The Accounting Review (April): 200-206.

Wyatt, A. R. 1965. Accounting for business combinations: What next? The Accounting Review (July): 527-535.

Wyman, G. F. 1948. Is surplus the reserve? The Accounting Review (July): 285-288.

Wyman, H. E. 1973. Financial lease evaluation under conditions of uncertainty. The Accounting Review (July): 489-493.

Wyman, H. E. 1974. Financial lease evaluation under conditions of uncertainty: A reply. The Accounting Review (October): 802-806.

Wyman, H. E. 1976. Analysis of gains or losses from foreign monetary items: An application of purchasing power parity concepts. The Accounting Review (July): 545-558.

Wyman, H. E. 1977. Standardized debt coverage ratios. The Accounting Review (April): 503-507.

Wyman, H. E. and W. T. Andrews, Jr. 1975. Classifying the receivable in a lease transaction: A dilemma. The Accounting Review (October): 908-909.

Wynn, J. P. 2008. Legal liability coverage and voluntary disclosure. The Accounting Review (November): 1639-1669.

Xho, H. and V. Muslu. 2021. How do firms change investments based on MD&A disclosures of peer firms? The Accounting Review (March): 177-204.

Xie, H. 2001. The mispricing of abnormal accruals. The Accounting Review (July): 357-373.

Xue, H. 2017. Independent and affiliated analysts: Disciplining and herding. The Accounting Review (July): 243-267.

Yager, E. B. 1963. An aid in explaining "funds provided by operations". The Accounting Review (January): 154-156.

Yamashita, K. 1952. Accounting trends in post-war Japan. The Accounting Review (July): 313-315.

Yamey, B. 1959. Some seventeenth and eighteenth century double-entry ledgers. The Accounting Review (October): 534-546.

Yamey, B. S. 1941. A note on accounting standards. The Accounting Review (June): 209-212.

Yamey, B. S. 1944. Edward Jones's "English system of bookkeeping". The Accounting Review (October): 407-416.

Yamey, B. S. 1947. Notes on the origin of double-entry bookkeeping. The Accounting Review (July): 263-272.

Yamey, B. S. 1979. Compound journal entries in early treatises on bookkeeping. The Accounting Review (April): 323-329.

Yamey, B. S. 1980. The index to the ledger: Some historical notes. The Accounting Review (July): 419-425.

Yang, J., Y. Yu and L. Zheng. 2021. The impact of shareholder litigation risk on equity incentives: Evidence from a quasi-natural experiment. The Accounting Review (November): 427-449.

Yang, J. M. 1927. The valuation of intangibles. The Accounting Review (September): 223-231.

Yang, J. M. 1952. Changes in monetary value and problems of conversion. The Accounting Review (October): 441-453.

Yang, J. M. 1959. Accounting in a free economy. The Accounting Review (July): 442-451.

Yankee, G. G. 1958. The faculty residency program. The Accounting Review (April): 206-208.

Yankee, G. G. and R. J. De Reyna, II. 1959. Accounting achievement in conventional and television classes at the University of Miami. The Accounting Review (October): 651-655.

Yehuda, N., C. S. Armstrong, D. Cohen and X. Zhou. 2023. Unemployment risk and debt contract design. The Accounting Review (October): 467-504.

Yetman, M. H. and R. J. Yetman. 2013. Do donors discount low-quality accounting information? The Accounting Review (May): 1041-1067.

Yetman, M. H. and R. J. Yetman. 2013. How does the incentive effect of the charitable deduction vary across charities? The Accounting Review (May): 1069-1094.

Yetman, R. J. 2001. Tax-motivated expense allocations by nonprofit organizations. The Accounting Review (July): 297-311.

Yezegel, A. 2023. The value of eliciting information: Evidence from sell-side analysts. The Accounting Review (May): 459-486.

Yin, H. 2021. Can employees exercise control over managers? The role of the employees' knowledge of manager behavior and manager discretion. The Accounting Review (September): 365-388.

Yip, R. W. Y. and D. Young. 2012. Does mandatory IFRS adoption improve information comparability? The Accounting Review (September): 1767-1789.

Yohn, T. L. 2012. European Cross-Border Information Transfers and the Impact of Accounting Standards Regime Changes by Paulo Alves, Peter F. Pope, Steven Young. The Accounting Review (March): 705-706.

Yoon, A. S. 2021. The role of private disclosures in markets with weak institutions: Evidence from market liberalization in China. The Accounting Review (July): 433-455.

York, T. 1940. Stock and other dividends as income. The Accounting Review (September): 380-393.

York, T. 1941. Stock dividends from the view-point of the declaring corporation. The Accounting Review (March): 15-33.

Yost, B. P. 2018. Locked-in: The effect of CEOs' capital gains taxes on corporate risk-taking. The Accounting Review (September): 325-358.

Young, D. 2021. How social norms and social identification constrain aggressive reporting behavior. The Accounting Review (May): 449-478.

Young, D. W. 1976. Accounting for the cost of interest: Implications for the timber industry. The Accounting Review (October): 788-799.

Young, E. R. 1951. Controlling installment distributions to partners in a liquidating partnership. The Accounting Review (October): 555-559.

Young, J. J. 2014. Book review: Critical Histories of Accounting: Sinister Inscriptions in the Modern Era by Richard K. Fleischman, Warwick Funnell, Stephen P. Walker. The Accounting Review (March): 794-797.

Young, K. G. 1957. Precise criteria needed in evaluating accounting alternatives. The Accounting Review (April): 202-205.

Young, K. G. 1963. A solution approach to application of funds problems. The Accounting Review (October): 830-833.

Young, S. and J. Yang. 2011. Stock repurchases and executive compensation contract design: The role of earnings per share performance conditions. The Accounting Review (March): 703-733.

Young, S. and Y. Zeng. 2015. Accounting comparability and the accuracy of peer-based valuation models. The Accounting Review (November): 2571-2601.

Young, S. D. 1988. The economic theory of regulation: Evidence from the uniform CPA examination. The Accounting Review (April): 283-291.

Young, S. D. 1991. Interest group politics and the licensing of public accountants. The Accounting Review (October): 809-817.

Young, S. M., J. Fisher and T. M. Lindquist. 1993. The effects of intergroup competition and intragroup cooperation on slack and output in a manufacturing setting. The Accounting Review (July): 466-481.

Young, T. N. and C. G. Peirson. 1967. Depreciation-future services basis. The Accounting Review (April): 338-341.

Young, W. 1935. A method of securing a statement of application of funds. The Accounting Review (September): 287-293.

Yu, G. and A. S. Wahid. 2014. Accounting standards and international portfolio holdings. The Accounting Review (September): 1895-1930.

Yu, K. 2013. Does recognition versus disclosure affect value relevance? Evidence from pension accounting. The Accounting Review (May): 1095-1127.

Yu, S. C. 1957. Macroaccounting and some of its basic problems. The Accounting Review (April): 264-272.

Yu, S. C. 1959. National position statement: A proposal on operational principles and process. The Accounting Review (January): 74-83.

Yu, S. C. 1966. Microaccounting and macroaccounting. The Accounting Review (January): 8-20.

Yu, S. C. 1969. A flow-of-resources statement for business enterprises. The Accounting Review (July): 571-582.

Zang, A. Y. 2012. Evidence on the trade-off between real activities manipulation and accrual-based earnings management. The Accounting Review (March): 675-703.

Zannetos, Z. S. 1962. Depreciation and fund statements. The Accounting Review (April): 300-307.

Zannetos, Z. S. 1962. Statistical attributes of group depreciation. The Accounting Review (October): 713-720.

Zannetos, Z. S. 1963. Mathematics as a tool of accounting instruction and research. The Accounting Review (April): 326-335.

Zannetos, Z. S. 1963. On the mathematics of variance analysis. The Accounting Review (July): 528-533.

Zannetos, Z. S. 1964. Some thoughts on internal control systems of the firm. The Accounting Review (October): 860-868.

Zannetos, Z. S. 1964. Standard costs as a first step to probabilistic control: A theoretical justification, an extension and implications. The Accounting Review (April): 296-304.

Zannetos, Z. S. 1967. Programmed instruction and computer technology. The Accounting Review (July): 566-571.

Zarowin, P. A. 2019. Book review: Financial Statement Analysis and Earnings Forecasting, Foundations and Trends in Accounting by Steven J. Monahan. The Accounting Review (May): 375-379.

Zebley, J. H. Jr. 1941. The standard C. P. A. examination. The Accounting Review (March): 82-86.

Zebley, J. H. Jr. 1942. The standard C. P. A. examination. The Accounting Review (April): 119-125.

Zebley, J. H. Jr. 1956. Challenges to the accounting profession. The Accounting Review (April): 173-181.

Zeff, S. A. 1957. Right of offset vs. partnership act in winding-up process. The Accounting Review (January): 68-70.

Zeff, S. A. 1961. "Price-level" should be taught... in the introductory course. The Accounting Review (October): 642-645.

Zeff, S. A. 1962. Replacement cost: Member of the family, welcome guest, or intruder? The Accounting Review (October): 611-625.

Zeff, S. A. 1963. Debating accounting theory. The Accounting Review (July): 622-626.

Zeff, S. A. 1968. Accounting journals in business school libraries. The Accounting Review (January): 150-153.

Zeff, S. A. 1978. Editorial: On communicating the results of research. The Accounting Review (April): 470-474.

Zeff, S. A. 1978. Editorial: The process of editorial review. The Accounting Review (July): 726-729.

Zeff, S. A. 1979. Editorial: Notes and comments. The Accounting Review (January): 132.

Zeff, S. A. 1980. Editorial: "intermediate" and "advanced" accounting: The role of "economic consequences". The Accounting Review (October): 658-663.

Zeff, S. A. 1982. Truth in accounting: The ordeal of Kenneth MacNeal. The Accounting Review (July): 528-553.

Zeff, S. A. 1983. Editorial: A retrospective. The Accounting Review (January): 129-134.

Zeff, S. A. 1984. Some junctures in the evolution of the process of establishing accounting principles in the U.S.A.: 1917-1972. The Accounting Review (July): 447-468.

Zeff, S. A. 2007. Ethics and the Professional Accounting Firm: A Literature Review by Aileen Pierce. The Accounting Review (October): 1378.

Zeff, S. A. 2007. Impairment of Assets: Measurement without Disclosure? by Richard Andrews. The Accounting Review (October): 1378-1379.

Zeff, S. A. 2007. The History of AACSB International, Volume 2: 1966-2006 by Dale L. Flesher. The Accounting Review (October): 1378.

Zeff, S. A. 2008. Credit Rating Agencies: Meeting the Needs of the Market? by Angus Duff, Sandra Einig. The Accounting Review (July): 1152.

Zeff, S. A. 2008. Improving Business Reporting: New Rules, New Opportunities, New Trends by Giovanni Frattini. The Accounting Review (May): 863.

Zeff, S. A. 2008. Pioneering Excellence: A History of Accounting Education at the University of Denver by Peter A. Firmin. The Accounting Review (September): 1385.

Zeff, S. A. 2008. Premise Fulfilled: The History of the Accounting Discipline at the University of Melbourne 1925-2004 by Geoff Burrows. The Accounting Review (November): 1680.

Zeff, S. A. 2008. The Contributions of John Lansing Carey to the Profession of Accountancy by Laurie A. Barfitt. The Accounting Review (January): 264.

Zeff, S. A. 2008. Towards Convergence: A Survey of IFRS to US GAAP Differences. The Accounting Review (January): 264.

Zeff, S. A. 2009. Harold Cecil Edey: 20th Century Accounting Reformer, An Autobiography by Nerys Bailey. The Accounting Review (July): 1316.

Zeff, S. A. 2010. Accounting for Equity and Other comprehensive Income: Dual Reporting under U.S. GAAP and IFRSs by Francesco Bellandi. The Accounting Review (May): 1125.

Zeff, S. A. 2010. Wisdom from the Podium: A History of the CPA Australia - University of Melbourne Annual Research Lecture by Geoff Burrows. The Accounting Review (March): 748.

Zeff, S. A. 2011. Accounting Education and the Profession in New Zealand: Profiles of the Pioneering Academics and the Early University Accounting Departments 1900-1970 by Donald G. Trow, Stephen A. Zeff. The Accounting Review (May): 1122.

Zeff, S. A. 2011. Politics or Accounting Principles? Why Was IFRS 8 So Controversial? Briefing by Louise Crawford, Christine Helliar, David Power. The Accounting Review (July): 1484-1485.

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