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1926-2023

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

AAA Digital Library | Journal Bibliographies

Babad, Y. M. and B. V. Balachandran. 1993. Cost driver optimization in activity-based costing. The Accounting Review (July): 563-575. (Part of a forum on cost drivers).

Baber, W. R. 1985. Budget-based compensation and discretionary spending. The Accounting Review (January): 1-9.

Baber, W. R. and A. K. Gore. 2008. Consequences of GAAP disclosure regulation: Evidence from municipal debt issues. The Accounting Review (May): 565-591.

Baber, W. R., P. L. Daniel and A. A. Roberts. 2002. Compensation to managers of charitable organizations: An empirical study of the role of accounting measures of program activities. The Accounting Review (July): 679-693.

Baber, W. R., P. M. Fairfield and J. A. Haggard. 1991. The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review (October): 818-829.

Baber, W. R., S. Kang and K. R. Kumar. 1999. The explanatory power of earnings levels vs. earnings changes in the context of executive compensation. The Accounting Review (October): 459-472.

Baber, W. R., S. Kang and Y. Li. 2011. Modeling discretionary accrual reversal and the balance sheet as an earnings management constraint. The Accounting Review (July): 1189-1212.

Bacas, P. E. 1939. Content of the auditing course. The Accounting Review (September): 263-266.

Bachrach, M. D. 1945. Tax simplification. The Accounting Review (January): 102-103.

Backer, M. 1961. The quantitative data course in the executive development program. The Accounting Review (April): 217-221.

Backer, M. 1969. Comments on "The value of the SEC's accounting disclosure requirements". The Accounting Review (July): 533-538.

Backer, M. and P. E. Fertig. 1958. Statistical sampling and the accounting curriculum. The Accounting Review (July): 415-418.

Backof, A. G. 2015. The impact of audit evidence documentation on jurors' negligence verdicts and damage awards. The Accounting Review (November): 2177-2204.

Backof, A. G., R. D. Martin and J. Thayer. 2020. How do look-back analyses and evidence specificity affect auditors' planning judgments? The Accounting Review (November): 51-72.

Badertscher, B. A. 2011. Overvaluation and the choice of alternative earnings management mechanisms. The Accounting Review (September): 1491-1518.

Badertscher, B. A., D. M. Shanthikumar and S. H. Teoh. 2019. Private firm investment and public peer misvaluation. The Accounting Review (November): 31-60.

Badertscher, B. A., J. J. Burks and P. D. Easton. 2012. A convenient scapegoat: Fair value accounting by commercial banks during the financial crisis. The Accounting Review (January): 59-90.

Badertscher, B. A., J. J. Burks and P. D. Easton. 2014. The market pricing of other-than-temporary impairments. The Accounting Review (May): 811-838.

Badertscher, B. A., S. P. Hribar and N. T. Jenkins. 2011. Informed trading and the market reaction to accounting restatements. The Accounting Review (September): 1519-1547.

Badertscher, B. A., S. P. Katz, S. O. Rego and R. J. Wilson. 2019. Conforming tax avoidance and capital market pressure. The Accounting Review (November): 1-30.

Badia, M., M. Duro, B. N. Jorgensen and G. Ormazabal. 2021. Disclosure regulation and competitive interactions: Evidence from the oil and gas industry. The Accounting Review (September): 1-29.

Badia, M., M. E. Barth, M. Duro and G. Ormazabal. 2020. Firm risk and disclosures about dispersion of asset values: Evidence from oil and gas reserves. The Accounting Review (January): 1-29.

Bae, G. S., S. U. Choi, D. S. Dhaliwal and P. T. Lamoreaux. 2017. Auditors and client investment efficiency. The Accounting Review (March): 19-40.

Baek I. G. 2023. The effect of telecommuting on information acquisition: Evidence from the U.S. Patent Office. The Accounting Review (May): 21-46.

Baer, L. M., Y. Ertimur and J. Zhang. 2023. Tainted executives as outside directors. The Accounting Review (November): 33-59.

Baginski, S., J. Hassell and G. Waymire. 1994. Some evidence on the news content of preliminary earnings estimates. The Accounting Review (January): 265-273.

Baginski, S. P. and J. M. Hassell. 1990. The market interpretation of management earnings forecasts as a predictor of subsequent financial analyst forecast revision. The Accounting Review (January): 175-190.

Baginski, S. P. and J. M. Hassell. 1997. Determinants of management forecast precision. The Accounting Review (April): 303-312.

Baginski, S. P. and J. M. Wahlen. 2003. Residual income risk, intrinsic values, and share prices. The Accounting Review (January): 327-351.

Baginski, S. P. and L. A. Hinson. 2016. Cost of capital free-riders. The Accounting Review (September): 1291-1313.

Baginski, S. P., E. J. Conrad and J. M. Hassell. 1993. The effects of management forecast precision on equity pricing and on the assessment of earnings uncertainty. The Accounting Review (October): 913-927.

Baginski, S. P., J. L. Campbell, L. A. Hinson and D. S. Koo. 2018. Do career concerns affect the delay of bad news disclosure? The Accounting Review (March): 61-95.

Baginski, S. P., J. M. Hassell and M. D. Kimbrough. 2002. The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian markets. The Accounting Review (January): 25-50.

Baginski, S. P., K. S. Lorek, G. L. Willinger and B. C. Branson. 1999. The relationship between economic characteristics and alternative annual earnings persistence measures. The Accounting Review (January): 105-120.

Bagnoli, M. and S. G. Watts. 2015. Delegating disclosure and production choices. The Accounting Review (May): 825-857.

Bagnoli, M. and S. G. Watts. 2021. Revising a voluntary disclosure decision. The Accounting Review (November): 29-46.

Baik, B., B. K. Billings and R. M. Morton. 2008. Reliability and transparency on non-GAAP disclosures by real estate investment trusts (RIETs). The Accounting Review (March): 271-301.

Baik, B., K. A. Gunny, B. Jung and D. Park. 2022. Income smoothing through R&D management and earnings informativeness. The Accounting Review (May): 25-49.

Baik, B., S. Choi and D. B. Farber. 2020. Managerial ability and income smoothing. The Accounting Review (July): 1-22.

Bailes, J. C. 1979. Lectures versus personalized instruction: An experimental study in elementary managerial accounting. The Accounting Review (January): 147-154.

Bailey, A. D. Jr. 1973. A dynamic programming approach to the analysis of different costing methods in accounting for inventories. The Accounting Review (July): 560-574.

Bailey, A. D. Jr. 2008. Gatekeepers: The Professions and Corporate Governance by John C. Coffee. The Accounting Review (January): 251-257.

Bailey, A. D. Jr. and D. L. Jensen. 1977. The two-dimensional time frame of common dollar statements. The Accounting Review (January): 229-232.

Bailey, A. D. Jr. and W. J. Boe. 1976. Goal and resource transfers in the multigoal organization. The Accounting Review (July): 559-573.

Bailey, A. D. Jr., G. L. Duke, J. Gerlach, C. Ko, R. D. Meservy and A. B. Whinston. 1985. TICOM and the analysis of internal controls. The Accounting Review (April): 186-201.

Bailey, A. D. Jr., W. J. Boe and T. Schnack. 1974. The audit staff assignment problem: A comment. The Accounting Review (July): 572-574.

Bailey, C. D. 2015. Psychopathy, academic accountants' attitudes toward unethical research practices, and publication success. The Accounting Review (July): 1307-1332.

Bailey, C. D. and E. V. McIntyre. 1992. Some evidence on the nature of relearning curves. The Accounting Review (April): 368-378.

Bailey, F. A. 1967. A note on PERT/Cost resource allocation. The Accounting Review (April): 361.

Bailey, G. D. 1939. Practical problems in governmental accounting. The Accounting Review (March): 52-57.

Bailey, G. D. 1950. Current auditing problems. The Accounting Review (April): 125-132.

Bailey, W. T. 1981. The effects of audit reports on chartered financial analysts' perceptions of the sources of financial-statement and audit-report messages. The Accounting Review (October): 882-896.

Bailey, W. T. 1982. An appraisal of research designs used to investigate the information content of audit reports. The Accounting Review (January): 141-146.

Baily, H. H. 1929. Some observations on accounting in France and Germany. The Accounting Review (March): 38-43.

Baily, H. H. 1931. First-year examinations. The Accounting Review (March): 57-61.

Baiman, S. and K. Sivaramakrishnan. 1991. The value of private pre-decision information in a principal-agent context. The Accounting Review (October): 747-766.

Baiman, S. and M. V. Rajan. 1994. On the design of unconditional monitoring systems in agencies. The Accounting Review (January): 217-229.

Baiman, S. and M. V. Rajan. 1995. The informational advantages of discretionary bonus schemes. The Accounting Review (October): 557-579.

Baiman, S. and T. Baldenius. 2009. Nonfinancial performance measures as coordination devices. The Accounting Review (March): 299-330.

Baiman, S., S. Netessine and R. Saouma. 2010. Informativeness, incentive compensation, and the choice of inventory buffer. The Accounting Review (November): 1839-1860.

Baker, C. R. 1974. Some observations on student values and their implications for accounting education: A comment. The Accounting Review (July): 576-577.

Baker, C. R. 1976. An investigation of differences in values: Accounting majors vs. nonaccounting majors. The Accounting Review (October): 886-893.

Baker, C. R. 1977. Management strategy in a large accounting firm. The Accounting Review (July): 576-586.

Baker, C. R. 1979. Management strategy in a large accounting firm: A reply. The Accounting Review (January): 224-225.

Baker, J. M. 1942. Examination of books and records for use in a criminal trial. The Accounting Review (April): 150-156.

Baker, K. R. and R. E. Taylor. 1979. A linear programming framework for cost allocation and external acquisition when reciprocal services exist. The Accounting Review (October): 784-790.

Baker, R. E. 1964. The pension cost problem. The Accounting Review (January): 52-61.

Baker, R. E. 1966. Income of life insurance companies. The Accounting Review (January): 98-105.

Balachandran, B. V. and A. A. Zoltners. 1981. An interactive audit-staff scheduling decision support system. The Accounting Review (October): 801-812.

Balachandran, B. V. and R. T. S. Ramakrishnan. 1981. Joint cost allocation: A unified approach. The Accounting Review (January): 85-96.

Balachandran, B. V., R. Balakrishnan and K. Sivaramakrishnan. 1997. On the efficiency of cost-based decision rules for capacity planning. The Accounting Review (October): 599-619.

Balachandran, K. R. and R. E. Steuer. 1982. An interactive model for the CPA firm audit staff planning problem with multiple objectives. The Accounting Review (January): 125-140.

Balachandran, K. R., R. A. Maschmeyer and J. L. Livingstone. 1981. Product warranty period: A Markovian approach to estimation and analysis of repair and replacement costs. The Accounting Review (January): 115-124.

Baladouni, V. 1966. The accounting perspective re-examined. The Accounting Review (April): 215-225. (The accounting universe is viewed as a behavioral process).

Baladouni, V. 1968. Instructional objectives in accounting. The Accounting Review (July): 582-585.

Balakrishnan, K. and A. Ertan. 2018. Banks' financial reporting frequency and asset quality. The Accounting Review (May): 1-24.

Balakrishnan, K. and A. Ertan. 2021. Credit information sharing and loan loss recognition. The Accounting Review (July): 27-50.

Balakrishnan, K., J. L. Blouin and W. R. Guay. 2019. Tax aggressiveness and corporate transparency. The Accounting Review (January): 45-69.

Balakrishnan, K., X. Gkougkousi, W. R. Landsman and P. Taori. 2022. Dark market share around earnings announcements and speed of resolution of investor disagreement. The Accounting Review (September): 1-28.

Balakrishnan, R. 1991. Information acquisition and resource allocation decisions. The Accounting Review (January): 120-139.

Balakrishnan, R., G. G. Sprinkle and M. G. Williamson. 2011. Contracting benefits of corporate giving: An experimental investigation. The Accounting Review (November): 1887-1907.

Balakrishnan, R., T. J. Linsmeier and M. Venkatachalam. 1996. Financial benefits from JIT adoption: Effects of customer concentration and cost structure. The Accounting Review (April): 183-205.

Balch, J. 1934. Some aspects of standard costs. The Accounting Review (March): 29-32.

Baldenius, T. 2003. Delegated investment decisions and private benefits of control. The Accounting Review (October): 909-930.

Baldenius, T. and B. Michaeli. 2017. Investments and risk transfers. The Accounting Review (November): 1-23.

Baldenius, T. and B. Michaeli. 2020. Responsibility centers, decision rights, and synergies. The Accounting Review (March): 1-29.

Baldenius, T., A. A. Nezlobin and I. Vaysman. 2016. Managerial performance evaluation and real options. The Accounting Review (May): 741-766.

Baldenius, T., N. D. Melumad and S. Reichelstein. 2004. Integrating managerial and tax objectives in transfer pricing. The Accounting Review (July): 591-615.

Baldenius, T., S. Dutta and S. Reichelstein. 2007. Cost allocation for capital budgeting decisions. The Accounting Review (July): 837-867.

Baldenius, T., X. Meng and L. Qiu. 2019. Baised boards. The Accounting Review (March): 1-27.

Baldwin, B. A. 1980. On positioning the quiz: An empirical analysis. The Accounting Review (October): 664-671.

Baldwin, B. A. 1984. Segment earnings disclosure and the ability of security analysts to forecast earnings per share. The Accounting Review (July): 376-389.

Baldwin, B. A. and K. R. Howe. 1982. Secondary-level study of accounting and subsequent performance in the first college course. The Accounting Review (July): 619-626.

Baldwin, R. 1956. A practitioner's plea for more training in written English. The Accounting Review (July): 358-362.

Balke, T. E. and J. K. Harris. 1976. An analysis of APB opinion coverage in the CPA examination. The Accounting Review (April): 370-375.

Ball, R. and P. R. Brown. 2014. Ball and Brown (1968): A retrospective. The Accounting Review (January): 1-26.

Ball, R. and S. P. Kothari. 1991. Security returns around earnings announcements. The Accounting Review (October): 718-738.

Ball, R., S. P. Kothari and R. L. Watts. 1993. Economic determinants of the relation between earnings changes and stock returns. The Accounting Review (July): 622-638.

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

Ball, R. T. and C. Cuny. 2021. Information imprecision. The Accounting Review (March): 33-53.

Ballantine, H. W. and G. S. Hills. 1935. Corporate capital and restrictions upon dividends. The Accounting Review (September): 246-268.

Ballew, V. 1982. Technological routineness and intra-unit structure in CPA firms. The Accounting Review (January): 88-104.

Baloria, V. P. 2022. Political connections and accounting conservatism. The Accounting Review (November, Issue 6): 45-66.

Balsam, S. and E. E. Harris. 2014. The impact of CEO compensation on nonprofit donations. The Accounting Review (March): 425-450.

Balsam, S., Y. Gu and C. X. Mao. 2018. Creditor influence and CEO compensation: Evidence from debt covenant violations. The Accounting Review (September): 23-50.

Balvers, R. J., B. McDonald and R. E. Miller. 1988. Underpricing of new issues and the choice of auditor as a signal of investment banker reputation. The Accounting Review (October): 605-622.

Balylock, B., T. Shevlin and R. J. Wilson. 2012. Tax avoidance, large positive temporary book-tax differences, and earnings persistence. The Accounting Review (January): 91-120.

Bamber, E. M. and D. Snowball. 1988. An experimental study of the effects of audit structure in uncertain task environments. The Accounting Review (July): 490-504.

Bamber, E. M., D. Snowball and R. M. Tubbs. 1989. Audit structure and its relation to role conflict and role ambiguity: An empirical investigation. The Accounting Review (April): 285-299.

Bamber, L. S. 1987. Unexpected earnings, firm size, and trading volume around quarterly earnings announcements. The Accounting Review (July): 510-532.

Bamber, L. S. and Y. S. Cheon. 1995. Differential price and volume reactions to accounting earnings announcements. The Accounting Review (July): 417-441.

Bamber, L. S., J. Jiang, K. R. Petroni and I. Y. Wang. 2010. Comprehensive income: Who's afraid of performance reporting? The Accounting Review (January): 97-126.

Bamber, L. S., K. W. Hui and P. E. Yeung. 2010. Managers' EPS forecasts: Niceling and diming the market? The Accounting Review (January): 63-95.

Bamber, L. S., O. E. Barron and T. L. Stober. 1997. Trading volume and different aspects of disagreement coincident with earnings announcements. The Accounting Review (October): 575-597.

Bandyopadhyay, S. P. 1994. Market reaction to earnings announcements of successful efforts and full cost firms in the oil and gas industry. The Accounting Review (October): 657-674.

Bangs, R. B. 1940. The definition and measurement of income. The Accounting Review (September): 353-371.

Banker, R. D. and H. H. Johnston. 1993. An empirical study of cost drivers in the U.S. airline industry. The Accounting Review (July): 576-601.  (Part of a forum on cost drivers).

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

Banker, R. D. and L. Chen. 2006. Predicting earnings using a model based on cost variability and cost stickiness. The Accounting Review (March): 285-307.

Banker, R. D., D. Byzalov and J. M. Plehn-Dujowich. 2014. Demand uncertainty and cost behavior. The Accounting Review (May): 839-865.

Banker, R. D., G. Potter and D. Srinivasan. 2000. An empirical investigation of an incentive plan that includes nonfinancial performance measures. The Accounting Review (January): 65-92.

Banker, R. D., H. Chang, M. J. Pizzini. 2004. The balanced scorecard: Judgmental effects of performance measures linked to strategy. The Accounting Review (January): 1-23.

Banker, R. D., M. N. Darrough, R. Huang and J. M. Plehn-Dujowich. 2013. The relation between CEO compensation and past performance. The Accounting Review (January): 1-30.

Banker, R. D., R. Huang, R. Natarajan and S. Zhao. 2019. Market valuation of intangible asset: Evidence on SG&A expenditure. The Accounting Review (November): 61-90.

Banker, R. D., S. Basu and D. Byzalov. 2017. Implications of impairment decisions and assets' cash-flow horizons for conservatism research. The Accounting Review (March): 41-67.

Banker, R. D., S. Das and S. M. Datar. 1993. Complementarity of prior accounting information: The case of stock dividend announcements. The Accounting Review (January): 28-47.

Banker, R. D., W. W. Cooper and G. Potter. 1992. A perspective on research in governmental accounting. The Accounting Review (July): 496-510.  (Part of a forum on accounting in the public sector).

Bao, D., Y. Kim and L. Su. 2022. Do firms redact information from material contracts to conceal bad news? The Accounting Review (September): 29-57.

Bao, D., Y. Kim, G. M. Mian and L. Su. 2019. Do managers disclose or withhold bad news? Evidence from short interest. The Accounting Review (May): 1-26.

Bar-Yosef, S. and P. K. Sen. 1992. On optimal choice of inventory accounting method. The Accounting Review (April): 320-336.  (Part of a forum on LIFO choice of inventory valuation).

Baran, A., J. Lakonishok and A. R. Ofer. 1980. The information content of general price level adjusted earnings: Some empirical evidence. The Accounting Review (January): 22-35.

Barcellos, L. P. and K. Kadous. 2022. Do managers' nonnative accents influence investment decisions? The Accounting Review (May): 51-75.

Barefield, R. M. 1970. A model of forecast biasing behavior. The Accounting Review (July): 490-501.

Barefield, R. M. and E. E. Comiskey. 1972. The smoothing hypothesis: An alternative test. The Accounting Review (April): 291-298.

Barefield, R. M. and E. E. Comiskey. 1975. Segmental financial disclosure by diversified firms and security prices: A comment. The Accounting Review (October): 818-821.

Barefield, R. M., T. W. Foster, III and D. Vickrey. 1976. Interpreting the API: A comment and extension. The Accounting Review (January): 172-175. (API refers to the abnormal performance index). 

Barhydt, D., R. H. Clement, D. W. Lufkin and A. J. Yorke. 1957. Planning concepts in the "Tentative Statement of Cost Concepts". The Accounting Review (October): 593-597.

Barker, R. F. and B. J. Landwehr. 1966. Quantitative techniques and the faculty. The Accounting Review (April): 338-340.

Barkman, A. 1977. Within-item variation: A stochastic approach to audit uncertainty. The Accounting Review (April): 450-464.

Barkman, A. I. 1978. Within-item variation: A stochastic approach to audit uncertainty - A reply. The Accounting Review (October): 993-996.

Barlev, B. 1983. Contingent equity and the dilutive effect on EPS. The Accounting Review (April): 385-393.

Barnea, A., J. Ronen and S. Sadan. 1975. The implementation of accounting objectives: An application to extraordinary items. The Accounting Review (January): 58-68.

Barnea, A., J. Ronen and S. Sadan. 1977. Classificatory smoothing of income with extraordinary items: A reply. The Accounting Review (April): 525-526.

Barnea, A., J. Ronen and S. Sadan. 1976. Classificatory smoothing of income with extraordinary items. The Accounting Review (January): 110-122.

BarNiv, R. 1990. Accounting procedures, market data, cash-flow figures, and insolvency classification: The case of the insurance industry. The Accounting Review (July): 578-604.

Barniv, R., O. Hope, M. J. Myring and W. B. Thomas. 2009. Do analysts practice what the preach and should investors listen? Effects of recent regulations. A forum on the mapping from analysts' forecasts to analysts' recommendations. The Accounting Review (July): 1015-1039.

Barr, A. 1940. Accounting research in the Securities and Exchange Commission. The Accounting Review (March): 89-94.

Barr, A. 1959. Accounting aspects of business combinations. The Accounting Review (April): 175-181.

Barr, A. 1961. Accounting research. The Accounting Review (January): 17-20.

Barr, A. Jr. and J. R. Wildman. 1930. How can appreciation be treated in the accounts? The Accounting Review (March): 34-44.

Barrett, W. B. 1968. A functional approach to accounting. The Accounting Review (January): 105-112.

Barron, O. E. 1995. Trading volume and belief revisions that differ among individual analysts. The Accounting Review (October): 581-597.

Barron, O. E. and H. Qu. 2014. Information asymmetry and the ex ante impact of public disclosure quality on price efficiency and the cost of capital: Evidence from a laboratory market. The Accounting Review (July): 1269-1297.

Barron, O. E., D. Byard and O. Kim. 2002. Changes in analysts' information around earnings announcements. The Accounting Review (October): 821-846.

Barron, O. E., D. Byard and Y. Yu. 2008. Earnings surprises that motivate analysts to reduce average forecast error. The Accounting Review (March): 303-325.

Barron, O. E., D. G. Harris and M. Stanford. 2005. Evidence that investors trade on private event-period information around earnings announcements. The Accounting Review (April): 403-421.

Barron, O. E., O. Kim, S. C. Lim and D. E. Stevens. 1998. Using analysts' forecasts to measure properties of analysts' information environment. The Accounting Review (October): 421-433.

Barroso, R., D. N'Gatta and G. Ormazabal. 2023. Individual wealth taxes and corporate payouts. The Accounting Review (September): 31-60.

Bartelt, E. F. 1942. The role of accounts in the administration of the federal government. The Accounting Review (April): 82-88.

Barth, M. E. 1991. Relative measurement errors among alternative pension asset and liability measures. The Accounting Review (July): 433-463.

Barth, M. E. 1994. Fair value accounting: Evidence from investment securities and the market valuation of banks. The Accounting Review (January): 1-25. (Part of a forum on financial reporting).

Barth, M. E. 2008. Global financial reporting: Implications for U.S. Academics. The Accounting Review (September): 1159-1179.

Barth, M. E. 2018. Accounting in 2036: A learned profession: Part I: The role of research. The Accounting Review (November): 383-385.

Barth, M. E. and E. C. So. 2014. Non-diversifiable voluntary risk and risk premiums at earnings announcements. The Accounting Review (September): 1579-1607.

Barth, M. E., D. P. Cram and K. K. Nelson. 2001. Accruals and the prediction of future cash flows. The Accounting Review (January): 27-58.

Barth, M. E., G. Ormazabal and D. J. Taylor. 2012. Asset securitizations and credit risk. The Accounting Review (March): 423-448.

Barth, M. E., K. H. Gee, D. Israeli and R. Kasznik. 2021. Stock price management and share issuance: Evidence from equity warrants. The Accounting Review (September): 31-52.

Barth, M. E., K. Li and C. G. McClure. 2023. Evolution in value relevance of accounting information. The Accounting Review (January): 1-28.

Barth, M. E., L. D. Hodder and S. R. Stubben. 2008. Fair value accounting for liabilities and own credit risk. The Accounting Review (May): 629-664.

Barth, M. E., W. H. Beaver and C. H. Stinson. 1991. Supplemental data and the structure of thrift share prices. The Accounting Review (January): 56-66. (Part of a forum on accounting disclosures and stock prices).

Barth, M. E., W. H. Beaver and W. R. Landsman. 1996. Value-relevance of banks' fair value disclosures under SFAS No. 107. The Accounting Review (October): 513-537.

Barth, M. E., W. R. Landsman and D. J. Taylor. 2017. The Jobs Act and information uncertainty in IPO firms. The Accounting Review (November): 25-47.

Barth, M. E., W. R. Landsman and R. J. Rendleman, Jr. 1998. Option pricing-based bond value estimates and a fundamental components approach to account for corporate debt. The Accounting Review (January): 73-102.

Barth, M. E., W. R. Landsman, V. Raval and S. Wang. 2020. Asymmetric timeliness and the resolution of investor disagreement and uncertainty at earnings announcements. The Accounting Review (July): 23-50.

Barton, A. 2009. Double Accounting for Goodwill: A Problem Redefined by Martin Bloom. The Accounting Review (September): 1695-1697.

Barton, A. D. 1974. Expectations and achievements in income theory. The Accounting Review (October): 664-681.

Barton, A. D. 1976. Surrogates in income theory: A reply. The Accounting Review (January): 160-162.

Barton, J. 2001. Does the use of financial derivatives affect earnings management decisions? The Accounting Review (January): 1-26.

Barton, J. and P. J. Simko. 2002. The balance sheet as an earnings management constraint. The Accounting Review (Supplement: Quality of Earnings Conference): 1-27.

Barton, J., G. S. Berns and A. M. Brooks. 2014. The neuroscience behind the stock market's reaction to corporate earnings news. The Accounting Review (November): 1945-1977.

Barton, J., T. B. Hansen and G. Pownall. 2010. Which performance measures do investors around the world value the most - and why? The Accounting Review (May): 753-789.

Bartov, E. 1992. Patterns in unexpected earnings as an explanation for post-announcement drift. The Accounting Review (July): 610-622.

Bartov, E. 1993. The timing of asset sales and earnings manipulation. The Accounting Review (October): 840-855.

Bartov, E. and G. M. Bodnar. 1996. Alternative accounting methods, information asymmetry and liquidity: Theory and evidence. The Accounting Review (July): 397-418.

Bartov, E. and P. Mohanram. 2004. Private information, earnings manipulations, and executive stock-option exercises. The Accounting Review (October): 889-920.

Bartov, E. and P. S. Mohanram. 2014. Does income statement placement matter to investors? The case of gains/losses from early debt extinguishment. The Accounting Review (November): 2021-2055.

Bartov, E., A. Marra and F. Momente. 2021. Reaction to negative events: Evidence from inadvertent and fraudulent restatement announcements. The Accounting Review (March): 81-106.

Bartov, E., C. S. A. Cheng and H. Wu. 2021. Overbidding in mergers and acquisitions: An accounting practice. The Accounting Review (March): 55-79.

Bartov, E., L. Faurel and P. S. Partha. 2018. Can Twitter help predict firm-level earnings and stock returns? The Accounting Review (May): 25-57.

Bartov, E., S. Radhakrishnan and I. Krinsky. 2000. Investor sophistication and patterns in stock returns after earnings announcements. The Accounting Review (January): 43-63.

Barua, A., S. Lin and A. M. Sbaraglia. 2010. Earnings management using discontinued operations. The Accounting Review (September): 1485-1509.

Bashan, O., Y. Goldschmidt, G. Levkowitz and L. Shashua. 1973. Laspeyres indexes for variance analysis in cost accounting. The Accounting Review (October): 790-793.

Basi, B. A., K. J. Carey and R. D. Twark. 1976. A comparison of the accuracy of corporate and security analysts' forecasts of earnings. The Accounting Review (April): 244-254.

Basi, B. A., K. J. Carey and R. D. Twark. 1977. A comparison of the accuracy of corporate and security analysts' forecasts of earnings: A reply. The Accounting Review (July): 741-745.

Baskin, E. F. 1972. The communicative effectiveness of consistency exceptions. The Accounting Review (January): 38-51.

Bastable, C. W. Jr. 1955. A revised concept of inventories. The Accounting Review (January): 130-133.

Basu. R., J. P. Naughton and C. Wang. 2022. The regulatory role of credit ratings and voluntary disclosure. The Accounting Review (March): 25-50.

Basu, S. 1978. 1977 competitive manuscript award: The effect of earnings yield on assessments of the association between annual accounting income numbers and security prices. The Accounting Review (July): 599-625.

Basu, S. 1981. Market reactions to accounting policy deliberations: The inflation accounting case revisited. The Accounting Review (October): 942-954.

Basu, S. 2013. Book review: Accounting and Order by Mahmoud Ezzamel. The Accounting Review (July): 1496-1499.

Basu, S. and J. R. Hanna. 1978. Interindustry estimation of general price-level impact on financial information: A comment. The Accounting Review (January): 192-197.

Basu, S., X. Ma and H. Brisco-Tran. 2022. Measuring multidimensional investment opportunity sets with 10-K text. The Accounting Review (January): 51-73.

Bathke, A. W. Jr. and K. S. Lorek. 1984. The relationship between time-series models and the security market's expectation of quarterly earnings. The Accounting Review (April): 163-176.

Bathke, A. W. Jr., K. S. Lorek and G. L. Willinger. 1989. Firm-size and the predictive ability of quarterly earnings data. The Accounting Review (January): 49-68.

Batta, G. E., J. Qiu and F. Yu. 2016. Credit derivatives and analyst behavior. The Accounting Review (September): 1315-1343.

Battista, M. S. 1978. The effect of instructional technology and learner characteristics on cognitive achievement in college accounting. The Accounting Review (April): 477-485.

Bauckloh, T., I. Hardeck, K. K. Inger, P. Wittenstein and B. Zwergel. 2021. Spillover effects of tax avoidance on peers' firm value. The Accounting Review (July): 51-79.

Baudot, L., K. Kelly and A. McCullough. 2022. Contemporary conflicts in perspectives on work hours across hierarchical levels in public accounting. The Accounting Review (November, Issue 6): 67-89.

Bauer, A. M., D. Henderson and D. P. Lynch. 2018. Supplier internal control quality and the duration of customer-supplier relationships. The Accounting Review (May): 59-82.

Bauer, A. M., X. Fang and J. A. Pittman. 2021. The importance of IRS enforcement to stock price crash risk: The role of CEO power and incentives. The Accounting Review (July): 81-109.

Bauer, J. 1930. Depreciation and public utility valuation. The Accounting Review (June): 111-116.

Bauer, J. 1937. The concepts of capital and income in the regulation of public utilities. The Accounting Review (March): 22-29.

Bauer, R. D. M. 1942. Keeping the proper balance between practical and theoretical accounting training. The Accounting Review (July): 233-236.

Bauer, T. D. 2015. The effects of client identity strength and professional identity salience on auditor judgments. The Accounting Review (January): 95-114.

Bauer, T. D., A. C. Bucaro and C. Estep. 2020. The unintended consequences of material weakness reporting on auditors' acceptance of aggressive client reporting. The Accounting Review (July): 51-72.

Baugh, M. D. and R. Schmardebeck. 2023. Auditor style and common disclosure issues: Evidence from SEC common letters. The Accounting Review (September): 61-97.

Baxter, W. T. 1946. Credit, bills, and bookkeeping in a simple economy. The Accounting Review (April): 154-166.

Bay, M. W. 1953. An experience in teaching accountants' report writing by visual methods. The Accounting Review (January): 113-114.

Bazley, J. D. 1974. An algebraic aid in teaching the differences between direct costing and full-absorption costing models: A comment. The Accounting Review (October): 838.

Bazley, J. D. and L. A. Nikolai. 1975. A comparison of published accounting research and qualities of accounting faculty and doctoral programs. The Accounting Review (July): 605-610.

Beamer, G. C. and T. Rose. 1955. The use of the GATB and the AIA tests in predicting success in courses in accounting. The Accounting Review (July): 533-535.

Beams, F. A. 1969. EDP and the elementary accounting course. The Accounting Review (October): 832-836.

Beams, F. A. 1969. Indications of pragmatism and empiricism in accounting thought. The Accounting Review (April): 382-388.  (Compares two views related to the purpose of accounting. The Empirical line of thought - The purpose of accounting is to present the facts of enterprise financial experience. The Pragmatic line of thought - The purpose of accounting is to provide useful information about the enterprise).

Bean, V. L. and W. G. Mister. 1978. A partner in residence program at the University of Colorado for national accountancy firms. The Accounting Review (January): 139-142.

Beasley, M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review (October): 443-465.

Beasley, M. S., B. C. Branson, E. C. Braumann and D. P. Pagach. 2023. Understanding the ecosystem of enterprise risk governance. The Accounting Review (September): 99-128.

Beattie, V. 2011. Digital Reporting Options for Europe: A Study of Interactive Data from the Perspective of Non-Professional Investors by Joanne Locke, Andy Lymer, Alan Lowe. The Accounting Review (November): 2191-2193.

Beatty, A. 2017. Book review: The End of Alchemy: Money Banking, and the Future of the Global Economy by Mervyn King. The Accounting Review (January): 245-246. (Related to the 2007-2008 financial crisis. How did it happen?).

Beatty, A. and D. G. Harris. 2001. Intra-group, interstate strategic income management for tax, financial reporting, and regulatory purposes. The Accounting Review (October): 515-536.

Beatty, A. and J. Weber. 2003. The effects of debt contracting on voluntary accounting method changes. The Accounting Review (January): 119-142.

Beatty, A. and S. Liao. 2021. What do analysts' provision forecasts tell us about expected credit loss recognition? The Accounting Review (January): 1-21.

Beatty, A. L., B. Ke and K. R. Petroni. 2002. Earnings management to avoid earnings declines across publicly and privately held banks. The Accounting Review (July): 547-570.

Beatty, R. P. 1989. Auditor reputation and the pricing of initial public offerings. The Accounting Review (October): 693-709.

Beatty, W. C. 1941. Accounting in the graduate program of the social-science student. The Accounting Review (June): 155-161.

Beaver, W., P. Kettler; M. Scholes. 1970. The association between market determined and accounting determined risk measures. The Accounting Review (October): 654-682.

Beaver, W. H. 1968. Alternative accounting measures as predictors of failure. The Accounting Review (January): 113-122.

Beaver, W. H. 1974. Implications of security price research for accounting: A reply to Bierman. The Accounting Review (July): 563-571.

Beaver, W. H. 1981. Market efficiency. The Accounting Review (January): 23-37.

Beaver, W. H. 1987. The properties of sequential regressions with multiple explanatory variables. The Accounting Review (January): 137-144.

Beaver, W. H. 2002. Perspectives on recent capital market research. The Accounting Review (April): 453-474.

Beaver, W. H. 2012. Accounting for Value by Stephen Penman. The Accounting Review (March): 706-709.

Beaver, W. H. 2015. Six decades of research, teaching, and participation in the AAA. The Accounting Review (May): 859-880.

Beaver, W. H. and J. S. Demski. 1979. The nature of income measurement. The Accounting Review (January): 38-46.

Beaver, W. H. and R. E. Dukes. 1972. Interperiod tax allocation, earnings expectations, and the behavior of security prices. The Accounting Review (April): 320-332.

Beaver, W. H. and R. E. Dukes. 1973. Interperiod tax allocation and δ-depreciation methods: Some empirical results. The Accounting Review (July): 549-559.

Beaver, W. H., J. W. Kennelly and W. M. Voss. 1968. Predictive ability as a criterion for the evaluation of accounting data. The Accounting Review (October): 675-683.

Beck, M. J., A. K. Nicoletti and S. B. Stuber. 2022. The role of audit firms in spreading depositor contagion. 51-73.

Beck, M. J. and E. G. Mauldin. 2014. Who's really in charge? Audit committee versus CFO power and audit fees. The Accounting Review (November): 2057-2085.

Beck, M. J. and E. G. Muldin. 2019. Erratum: Who's really in charge? Audit committee versus CFO power and audit fees. The Accounting Review (January): 357-360.

Beck, P. J. and I. Solomon. 1985. Sampling risks and audit consequences under alternative testing approaches. The Accounting Review (October): 714-723.

Beck, P. J. and P. Lisowsky. 2014. Tax uncertainty and voluntary real-time tax audits. The Accounting Review (May): 867-901.

Beck, P. J. and W. Jung. 1989. Taxpayers' reporting decisions and auditing under information asymmetry. The Accounting Review (July): 468-487.

Beck, P. J., J. S. Davis and W. Jung. 1991. Experimental evidence on taxpayer reporting under uncertainty. The Accounting Review (July): 535-558. (Part of a forum on reporting and auditing tax compliance).

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

Beckett, J. A. 1961. Some facts of federal fiscal life and their importance to thinking Americans. The Accounting Review (January): 36-42.

Bedard, J. 2012. Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact by Vivien Beattie, Stella Fearnley. The Accounting Review (September): 1819-1820.

Bedard, J. C. and K. M. Johnstone. 2004. Earning manipulation risk, and auditors' planning and pricing decisions. The Accounting Review (April): 277-304.

Bedard, J. C. and L. Graham. 2011. Detection and severity classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies. The Accounting Review (May): 825-855.

Bedard, J. C. and S. F. Biggs. 1991. Pattern recognition, hypotheses generation, and auditor performance in an analytical task. The Accounting Review (July): 622-642.

Bedford, N. M. 1951. A critical analysis of accounting concepts of income. The Accounting Review (October): 526-537.

Bedford, N. M. 1952. Need for supplementary data in interpretation of income reports. The Accounting Review (April): 195-201.

Bedford, N. M. 1953. Using supplementary data to interpret reported income. The Accounting Review (October): 517-521.

Bedford, N. M. 1957. The nature of business costs, general concepts. The Accounting Review (January): 8-14.

Bedford, N. M. 1963. The laws of learning and accounting instruction. The Accounting Review (April): 406-408. (Old laws: 1) Learning occurs through active practice, 2) People should not try tasks where they are unlikely to succeed, 3) Transfer or using of learned knowledge is to be expected only if the problems encountered are much like those on which the person was trained, 4) Knowledge that leads to a desired goal is easier taught than knowledge motivated only by direct incentives and compulsion. New laws: 1) The law of discovery and 2) The law of transfer. Claimed advantages of the discovery method include: a) It increases the intellectual capacity of the student, b) it shifts the rewards from extrinsic to intrinsic promoting an attitude for continuous life-long learning, and c) it conserves memory by causing the student to develop his or her own associations that are the basis for retrieval).

Bedford, N. M. 1967. The nature of future accounting theory. The Accounting Review (January): 82-85.

Bedford, N. M. and J. C. McKeown. 1972. Comparative analysis of net realizable value and replacement costing. The Accounting Review (April): 333-338.

Bedford, N. M. and N. Dopuch. 1961. Research methodology and accounting theory - Another perspective. The Accounting Review (July): 351-361.

Bedford, N. M. and R. E. Ziegler. 1975. The contributions of A. C. Littleton to accounting thought and practice. The Accounting Review (July): 434-443.

Bedford, N. M. and T. Iino. 1968. Consistency reexamined. The Accounting Review (July): 453-458.

Bedford, N. M. and V. Baladouni. 1962. A communication theory approach to accountancy. The Accounting Review (October): 650-659.

Bedingfield, J. P. and S. E. Loeb. 1973. Attitudes of professors toward accounting ethics. The Accounting Review (July): 603-605.

Beechy, T. H. 1969. Quasi-debt analysis of financial leases. The Accounting Review (April): 375-381.

Beechy, T. H. 1970. The cost of leasing: Comment and correction. The Accounting Review (October): 769-773.

Beechy, T. H. and W. A. Bernath. 1971. The measurement of economic activity: An introductory accounting course. The Accounting Review (April): 385-387.

Beelde, I. 2011. Accountancy and Empire: The British Legacy of Professional Organization by Chris Poullaos, Suki Sian. The Accounting Review (May): 1119-1122.

Beers, J. W. 1928. Training classes in the income tax unit. The Accounting Review (June): 177-183.

Behn, B. K., J. Choi and T. Kang. 2008. Audit quality and properties of analyst earnings forecasts. The Accounting Review (March): 327-349.

Beidleman, C. R. 1973. Income smoothing: The role of management. The Accounting Review (October): 653-667.

Beidleman, C. R. 1975. Income smoothing: The role of management: A reply. The Accounting Review (January): 122-126.

Beierle, H. 1926. Cost finding in the printing industry. The Accounting Review (March): 98-104.

Beights, D. M. 1952. The CPA examination. The Accounting Review (July): 346-351.

Beights, D. M. 1954. Opportunities for a career in governmental accounting. The Accounting Review (October): 614-619.

Beights, D. M. 1955. Municipal auditing standards. The Accounting Review (July): 421-427.

Beights, D. M. 1954. The accounting curriculum. The Accounting Review (April): 219-223.

Bejan, M. 1981. On the application of rational choice theory to financial reporting controversies: A comment on Cushing. The Accounting Review (July): 704-712.

Bekaert, A. C. 1952. "What's wrong with financial reporting?". The Accounting Review (January): 57-62.

Belkaoui, A. 1975. Learning order and acceptance of accounting techniques. The Accounting Review (October): 897-899.

Belkaoui, A. 1977. The primacy-recency effect, ego involvement and the acceptance of accounting techniques. The Accounting Review (January): 252-256.

Bell, A. L. 1953. Fixed assets and current costs. The Accounting Review (January): 44-53.

Bell, S. 1926. Research work at Ohio State University. The Accounting Review (March): 39-42.

Bell, T. B. 2012. Review: Reporting Business Risks: Meeting Expectations. The Accounting Review (November): 2183-2185.

Bell, T. B., W. R. Landsman, B. L. Miller and S. Yeh. 2002. The valuation implications of employee stock option accounting for profitable computer software firms. The Accounting Review (October): 971-996.

Bell, W. H. 1948. Depreciation and the Price Level: A Symposium First negative. The Accounting Review (April): 126-128.

Belser, F. C. 1927. How the universities can aid the accounting profession. The Accounting Review (March): 37-42.

Ben-Rephael, A., Z. Da, P. D. Easton and R. D. Israelsen. 2022. Who pays attention to SEC Form 8-K? The Accounting Review (September): 59-88.

Beneish, M. D. and P. Vorst. 2022. The cost of fraud prediction errors. The Accounting Review (November, Issue 6): 91-121.

Bernard, V. L. and R. G. Ruland. 1987. The incremental information content of historical cost and current cost income numbers: Time-series analyses for 1962-1980. The Accounting Review (October): 707-722.

Bernard, V. L. and T. L. Stober. 1989. The nature and amount of information in cash flows and accruals. The Accounting Review (October): 624-652.

Benbasat, I. and A. S. Dexter. 1979. Value and events approaches to accounting: An experimental evaluation. The Accounting Review (October): 735-749.

Benedetto, A. F. 1934. Accounting in Mexico. The Accounting Review (December): 340-342.

Beneish, M. D. 1999. Incentives and penalties related to earnings overstatements that violate GAAP. The Accounting Review (October): 425-457.

Beneish, M. D. and E. Press. 1993. Costs of technical violation of accounting-based debt covenants. The Accounting Review (April): 233-257. (Part of a forum on the effects of violating debt covenants).

Beneish, M. D. and E. Press. 1995. The resolution of technical default. The Accounting Review (April): 337-353.

Beneish, M. D. and M. E. Vargus. 2002. Insider trading, earnings quality, and accrual mispricing. The Accounting Review (October): 755-791.

Beneish, M. D., D. B. Farber, M. Glendening and K. W. Shaw. 2023. Aggregate financial misreporting and the predictability of U.S. recessions and GDP growth. The Accounting Review (September): 129-159.

Beneish, M. D., M. B. Billings and L. D. Hodder. 2008. Internal control weaknesses and information uncertainty. The Accounting Review (May): 665-703.

Benis, M. 1979. The non-consolidated finance company subsidiary. The Accounting Review (October): 808-814.

Benis, M., C. Brody and R. T. Johnson. 1976. Utilization of the small group approach to teaching intermediate accounting. The Accounting Review (October): 894-898.

Benjamin, J. J. and D. E. Ricketts. 1973. A profit planning project in the management accounting course. The Accounting Review (October): 794-797.

Benjamin, J. J. and V. C. Brenner. 1974. Perceptions of journal quality. The Accounting Review (April): 360-362.

Bennett, C. W. 1958. Management services by C.P.A.'S. The Accounting Review (October): 602-614.

Bennett, G. E. 1927. The administration of college courses in accounting. The Accounting Review (June): 182-188.

Bennett, G. E. 1933. Assumptions. The Accounting Review (June): 157-159.

Bennett, G. B. and R. C. Hatfield. 2013. The effect of the social mismatch between staff auditors and client management on the collection of audit evidence. The Accounting Review (January): 31-50.

Bennett, G. E., R. G. H. Smails and H. T. Scovill. 1926. Some observations on the application of manufacturing expense of production. The Accounting Review (March): 1-8.

Bennett, J. W. 1963. Measuring project profitability: Rate of return or present value - A reply. The Accounting Review (July): 548-551.

Benninger, L. J. 1944. Business and withholding taxes. The Accounting Review (July): 302-306.

Benninger, L. J. 1946. State law in regard to paid-in surplus. The Accounting Review (January): 57-61.

Benninger, L. J. 1949. The traditional vs. the cost accounting concept of cost. The Accounting Review (October): 387-391.

Benninger, L. J. 1950. A proposed reconciliation of standard and current material costs. The Accounting Review (April): 156-160.

Benninger, L. J. 1950. Standard costs for income determination, control, and special studies. The Accounting Review (October): 378-383.

Benninger, L. J. 1951. Needed: A new concept of accounts. The Accounting Review (October): 481-484.

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.

Benninger, L. J. 1956. Cost control as applied to the smaller business organization. The Accounting Review (January): 95-98.

Benninger, L. J. 1965. Accounting theory and cost Accounting. The Accounting Review (July): 547-557.

Bens, D. A., M. Cheng and M. Neamtiu. 2016. The impact of SEC disclosure monitoring on the uncertainty of fair value estimates. The Accounting Review (March): 349-375.

Bens, D. A., P. G. Berger and S. J. Monahan. 2011. Discretionary disclosure in financial reporting: An examination comparing internal firm data to externally reported segment data. The Accounting Review (March): 417-449.

Bens, D. A., T. H. Goodman and M. Neamtiu. 2012. Does investment-related pressure lead to misreporting? An analysis of reporting following M&A transactions. The Accounting Review (May): 839-865.

Benston, G. 2008. "Divided by Common Language," Where Economics Meets the Law: US versus Non-US Financial Reporting Models by Tim Bush. The Accounting Review (March): 549-551.

Benston, G. J. 1963. The role of the firm's accounting system for motivation. The Accounting Review (April): 347-354.

Benston, G. J. 1966. Multiple regression analysis of cost behavior. The Accounting Review (October): 657-672.

Benston, G. J. 1969. The value of the SEC's accounting disclosure requirements. The Accounting Review (July): 515-532.

Benston, G. J. 1976. Public (U.S.) compared to private (U.K.) regulation of corporate financial disclosure. The Accounting Review (July): 483-498.

Bentley, J. W. 2019. Decreasing operational distortion and surrogation through narrative reporting. The Accounting Review (May): 27-55.

Bentley, J. W., R. J. Bloomfield, S. Daviai and M. Ferguson. 2021. Identifying insincere and sincere bias through post-report interactions. The Accounting Review (September): 53-78.

Bentley, J. W., T. A. Lambert and E. Wang. 2021. The effect of increased audit disclosure on managers' real operating decisions: Evidence from disclosing critical audit matters. The Accounting Review (January): 23-40.

Bentz, W. F. 1973. Input-output analysis for cost accounting, planning and control: A proof. The Accounting Review (April): 377-380.

Bentz, W. F. 1975. Learning transfer in professional education and training for accounting. The Accounting Review (April): 370-379.

Bentz, W. F. 1979. Computer extended reciprocal allocation methods. The Accounting Review (July): 595-603.

Beranek, W. 1964. A note on the equivalence of certain capital budgeting criteria. The Accounting Review (October): 914-916.

Beretvas, A. 1951. Case study in auditing procedure casualty (automobile) insurance company. The Accounting Review (January): 80-87.

Beretvas, A. 1952. Case study in auditing procedure: (Real estate & personal property tax). The Accounting Review (April): 210-214.

Beretvas, A. 1955. Management contracts, expense sharing agreements, and tax planning. The Accounting Review (July): 519-521.

Berg, K. B. 1962. Allowance for repairs. The Accounting Review (July): 488-496.

Berg, K. B. and F. J. Mueller. 1963. Accounting for investment credits. The Accounting Review (July): 554-561.

Berger, P. G. and R. N. Nann. 2007. Segment profitability and the proprietary and agency costs of disclosure. The Accounting Review (July): 869-906.

Berger, P. G., C. G. Ham and Z. R. Kaplan. 2019. Do analysts say anything about earnings without revising their earnings forecasts? The Accounting Review (March): 29-52.

Bergolofsky, H. 1968. A proposed revision of the accounting curriculum. The Accounting Review (October): 787-788.

Berkow, W. F. 1964. Need for engineering influence upon accounting procedure. The Accounting Review (April): 377-386.

Berle, A. A. Jr. 1938. Accounting and the law. The Accounting Review (March): 9-15.

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

Berry, L. E., G. B. Harwood and J. L. Katz. 1987. Performance of auditing procedures by governmental auditors: Some preliminary evidence. The Accounting Review (January): 14-28.

Berryman, R. G. 1960. Auditing standards and the law. The Accounting Review (January): 70-80.

Bertomeu, J., A. Beyer and R. A. Dye. 2011. Capital structure, cost of capital, and voluntary disclosures. The Accounting Review (May): 857-886.

Bertomeu, J. and E. Cheynel. 2013. Toward a positive theory of disclosure regulation: In search of institutional foundations. The Accounting Review (May): 789-824.

Bertomeu, J. and I. Marinovic. 2016. A theory of hard and soft information. The Accounting Review (January): 1-20.

Bertomeu, J., L. Mahieux and H. Sapra. 2023. Interplay between accounting and prudential regulation. The Accounting Review (January): 29-53. (Related to banking).

Bertomeu, J., P. Ma and I. Marinovic. 2020. How often do managers withhold information? The Accounting Review (July): 73-102.

Bertomeu, J., P. Hu and Y. Liu. 2023. Disclosure and investor inattention: Theory and evidence. The Accounting Review (October): 1-3.

Beshara, R. L. 1975. Price-level restated accounting and the measurement of inflation gains and losses: A comment. The Accounting Review (July): 582-585.

Bethmann, I., M. Jacob and M. A. Muller. 2018. Tax loss carrybacks: Investment stimulus versus misallocation. The Accounting Review (July): 101-125.

Beuselinck, C., S. Cascino, M. Deloof and A. Vanstraelen. 2019. Earnings management within multinational corporations. The Accounting Review (July): 45-76.

Bevis, D. J. 1958. Professional education for public accounting. The Accounting Review (July): 445-449.

Bevis, H. W. 1957. Streamlining auditing techniques. The Accounting Review (January): 26-32.

Bevis, H. W. 1961. Riding herd on accounting standards. The Accounting Review (January): 9-16.

Bexell, J. A. 1927. Accounting at "Erehwon". The Accounting Review (June): 172-174.

Beyer, A. 2009. Capital market prices, management forecasts, and earnings management. The Accounting Review (November): 1713-1747.

Beyer, A. and I. Guttman. 2011. The effect of trading volume on analysts' forecast bias. The Accounting Review (March): 451-481.

Beyer, A. and R. A. Dye. 2021. Debt and voluntary disclosure. The Accounting Review (July): 111-130.

Beyer, A., I. Guttman and I. Marinovic. 2019. Earnings management and earnings quality: Theory and evidence. The Accounting Review (July): 77-101.

Beyer, Brickey and Dickerson. 1958. Report on examination of accounts. The Accounting Review (April): 297-301.

Beyer, Brickey and Dickerson. 1959. Report on examination of accounts. The Accounting Review (April): 293-297.

Bhagwat, V. and X. Liu. 2020. The role of trust in information processing: Evidence from security analysts. The Accounting Review (May): 59-83.

Bharath, S. T., J. Sunder and S. V. Sunder. 2008. Accounting quality and debt contracting. The Accounting Review (January): 1-28.

Bhaskar, L. S. 2020. How do risk-based inspections impact auditor behavior? Experimental evidence on the PCAOB's process. The Accounting Review (July): 103-126.

Bhaskar, L. S., J. H. Schroeder and M. L. Shepardson. 2019. Integration of internal control and financial statement audits: Are two audits better than one? The Accounting Review (March): 53-81.

Bhat, G. and H. A. Desai. 2020. Bank capital and loan monitoring. The Accounting Review (May): 85-114.

Bhattacharjee, S. and J. O. Brown. 2018. The impact of management alumni affiliation and persuasion tactics on auditors' internal control judgments. The Accounting Review (March): 97-115.

Bhattacharjee, S., K. K. Moreno and N. S. Wright. 2019. The impact of benchmark set composition on auditors' level 3 fair value judgments. The Accounting Review (November): 91-108.

Bhattacharjee, S., M. J. Maletta and K. K. Moreno. 2007. The cascading of contrast effects on auditors' judgments in multiple client audit environments. The Accounting Review (October): 1097-1117.

Bhattacharya, N. 2001. Investors' trade size and trading responses around earnings announcements: An empirical investigation. The Accounting Review (April): 221-244.

Bhattacharya, N., E. L. Black, T. E. Christensen and R. D. Mergenthaler. 2007. Who trades on pro forma earnings information? The Accounting Review (May): 581-619.

Bhattacharya, N., F. Ecker, P. M. Olsson and K. Schipper. 2012. Direct and mediated associations among earnings quality, information asymmetry, and the cost of equity. The Accounting Review (March): 449-482.

Bhattacharya, N., Y. J. Cho and J. B. Kim. 2018. Leveling the playing field between large and small institutions: Evidence from the SEC's XBRL mandate. The Accounting Review (September): 51-71.

Bhattacharya, U., H. Daouk and M. Welker. 2003. The world price of earnings opacity. The Accounting Review (July): 641-678.

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Bierman, H. Jr. 1968. The term structure of interest rates and accounting for debt. The Accounting Review (October): 657-661.

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

Bierman, H. Jr. 1970. Investment decisions and taxes. The Accounting Review (October): 690-697.

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Blocher, E. and J. C. Robertson. 1976. Bayesian sampling procedures for auditors: Computer-assisted instruction. The Accounting Review (April): 359-363.

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Bowen, R. M., S. Rajgopal and M. Venkatachalam. 2014. Is Warren Buffett's commentary on accounting, governance, and investing practices reflected in the investment decisions and subsequent influence of Berkshire Hathaway? The Accounting Review (September): 1609-1644.

Bower, J. B. 1955. Federal income tax practice in the Uniform Certified Public Accountant Examination. The Accounting Review (January): 89-94.

Bower, J. B. 1957. A profession of accounting - Or of accountancy? The Accounting Review (April): 194-198.

Bower, J. B. 1968. Research in accounting: 1967. The Accounting Review (January): 165-181.

Bower, J. B. and R. E. Schlosser. 1965. Internal control - Its true nature. The Accounting Review (April): 338-344.

Bower, R. S., C. E. Nugent and D. E. Stone. 1968. Time-shared computers in business education at Dartmouth. The Accounting Review (July): 565-582.

Bower, R. S., F. C. Herringer and J. P. Williamson. 1966. Lease evaluation. The Accounting Review (April): 257-265.

Bowers, R. 1940. Some unsettled problems of income. The Accounting Review (September): 350-353.

Bowers, R. 1941. Tests of income realization. The Accounting Review (June): 139-155.

Bowers, R. 1941. The income tax and the natural person. The Accounting Review (December): 358-373.

Bowers, R. 1944. Terminology and form of the income sheet. The Accounting Review (July): 274-279.

Bowers, R. 1945. Economic and accounting concepts. The Accounting Review (October): 420-431.

Bowers, R. 1947. An efficient approach to the teaching of accounting. The Accounting Review (July): 295-298.

Bowers, R. 1949. On teaching depreciation. The Accounting Review (October): 438-441.

Bowers, R. 1950. Objections to index number accounting. The Accounting Review (April): 149-155.

Bowers, R. 1951. Business profit and the price level. The Accounting Review (April): 167-178.

Bowers, R. 1953. Curriculum building for prospective industrial accountants. The Accounting Review (January): 58-63.

Bowlin, K. 2011. Risk-based auditing, strategic prompts, and auditor sensitivity to the strategic risk of fraud. The Accounting Review (July): 131-1253.

Bowlin, K. O., J. L. Hobson and M. D. Piercey. 2015. The effects of auditor rotation, professional skepticism, and interactions with managers on audit quality. The Accounting Review (July): 1363-1393.

Bowman, R. G. 1980. The debt equivalence of leases: An empirical investigation. The Accounting Review (April): 237-253. 

Boyd, F. V. 1960. A new look in accounting education -- The managerial approach to tax accounting. The Accounting Review (October): 726-728.

Boyd, O. W. 1926. Accounting problems of the Florida real estate boom. The Accounting Review (September): 64-73.

Boyd, O. W. 1934. The "report and accounting" approach. The Accounting Review (September): 262-267.

Boyd, O. W. 1956. That federal tax course. The Accounting Review (January): 131-135.

Boyd, R. L. 1943. Examination objectives. The Accounting Review (April): 127-135.

Boyd, R. L. 1944. Progress in CPA legislation. The Accounting Review (April): 159-164.

Boyd, R. L. 1945. Standards for CPA legislation. The Accounting Review (January): 7-17.

Boyd, R. L. 1946. A suggested program for college training in accountancy. The Accounting Review (January): 51-56.

Boyd, R. L. 1948. The divided form of bank reconciliation schedule. The Accounting Review (January): 91-93.

Boyd, R. L. 1957. List of research projects in accounting: 1955-1956. The Accounting Review (July): 467-476.

Boyd, R. L., K. P. Pillai, B. E. Sawyer, P. S. Anderson, H. A. Black, R. L. Brummet, V. L. Christian, Jr., H. M. Daniels, D. R. Dilley, P. A. Firmin, C. E. Gilliland, Jr., C. R. Grimstad, R. E. Karrenbrock, J. J. Kempner, C. E. Myers, D. D. Ray, R. F. Salmonson, J. Shannon, A. W. Swang, V. H. Vincent and R. L. Williamson. 1958. Abstracts of dissertations in accounting. The Accounting Review (April): 265-289.

Boyd, V. and D. Taylor. 1961. The magic words - "Managerial accounting". The Accounting Review (January): 105-111.

Bozanic, Z., P. Choudhary and K. J. Merkley. 2019. Securities law expertise and corporate disclosure. The Accounting Review (July): 141-172.

Bradbury, M. E. and S. C. Calderwood. 1988. Equity accounting for reciprocal stockholdings. The Accounting Review (April): 330-347.

Braden, A. D. 1954. The blackboard versus projected still pictures in the teaching of accounting - An experiment. The Accounting Review (October): 683-687.

Braden, A. D. 1954. The need for simplicity in the teaching of accounting. The Accounting Review (July): 499-500.

Bradford, W. D. 1974. Price-level restated accounting and the measurement of inflation gains and losses. The Accounting Review (April): 296-305.

Bradford, W. D. 1975. Price-level restated accounting and the measurement of inflation gains and losses: A reply. The Accounting Review (July): 586-587.

Bradish, R. D. 1965. Corporate reporting and the financial analyst. The Accounting Review (October): 757-766.

Bradley, J. F. 1948. Accounting aspects of protective provisions in industrial preferred stocks. The Accounting Review (October): 385-390.

Bradshaw, M. T. 2004. How do analysts use their earnings forecasts in generating stock recommendations? The Accounting Review (January): 25-50.

Bradshaw, M. T. 2009. Analyst information processing, financial regulation, and academic research. A forum on the mapping from analysts' forecasts to analysts' recommendations. The Accounting Review (July): 1073-1083.

Bradshaw, M. T., B. Lock, X. Wang and D. Zhou. 2021. Soft information in the financial press and analyst revisions. The Accounting Review (September): 107-132.

Bradshaw, M. T., L. F. Lee and K. Peterson. 2016. The interactive role of difficulty and incentives in explaining the annual earnings forecast walkdown. The Accounting Review (July): 995-1021.

Bradshaw, T. F. 1954. Planning for research. The Accounting Review (April): 201-207.

Brady, W. W. 1938. Accountants' liability to third parties: The Ultramares case reaffirmed. The Accounting Review (December): 395-400.

Brandon, C. H. and J. E. Jarrett. 1977. Experimenting with students' ability to forecast. The Accounting Review (July): 697-704.

Brasel, K., M. M. Doxey and J. H. Grenier. 2016. Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability. The Accounting Review (September): 1345-1362.

Bratten, B., C. A. Gleason, S. A. Larocque and L. F. Mills. 2017. Forecasting taxes: New evidence from analysts. The Accounting Review (May): 1-29.

Bratten, B., P. Choudhary and K. Schipper. 2013. Evidence that market participants assess recognized and disclosed items similarly when reliability is not an issue. The Accounting Review (July): 1179-1210.

Braunstein, D. N. and R. W. Fortner. 1968. The design of behavioral research. The Accounting Review (April): 377-383.

Bray, F. S. 1946. Recent British accounting developments. The Accounting Review (April): 199-204.

Bray, F. S. 1949. The English universities and the accounting profession. The Accounting Review (July): 273-276.

Brazel, J. F., C. P. Agoglia and R. C. Hatfield. 2004. Electronic versus face-to-face review: The effects of alternative forms of review on auditors' performance. The Accounting Review (October): 949-966.

Brazel, J. F., J. Leiby and T. J. Schaefer. 2022. Do rewards encourage professional skepticism? It depends. The Accounting Review (July): 131-154.

Brazel, J. F., S. B. Jackson and T. J. Schaefer. 2016. The outcome effect and professional skepticism. The Accounting Review (November): 1577-1599.

Bremser, W. G. 1975. The earnings characteristics of firms reporting discretionary accounting changes. The Accounting Review (July): 563-573.

Bremser, W. G., V. C. Brenner and P. E. Dascher. 1977. The feasibility of professional schools: An empirical study. The Accounting Review (April): 465-473.

Brennan, M. J. 1991. A perspective on accounting and stock prices. The Accounting Review (January): 67-79.  (Part of a forum on accounting disclosures and stock prices).

Brenner, V. C. 1973. Some observations on student values and their implications for accounting education. The Accounting Review (July): 605-608.

Brenner, V. C. 1974. Additional comments on student values and their implication for accounting education. The Accounting Review (July): 578.

Breuer, M., K. Hombach and M. A. Muller. 2022. When you talk, I remain silent: Spillover effects of peers' mandatory disclosures on firms' voluntary disclosures. The Accounting Review (July): 155-186.

Brewster, B. E. 2011. How a systems perspective improves knowledge acquisition and performance in analytical procedures. The Accounting Review (May): 915-943.

Brickey, B. 1956. Report on examination of accounts. The Accounting Review (April): 304-307.

Brickey, B. 1957. Report on examination of accounts: For the year ended December 31, 1956. The Accounting Review (April): 290-296.

Brief, R. P. 1969. An econometric analysis of goodwill: Some findings in a search for valuation rules. The Accounting Review (January): 20-26.

Brief, R. P. 1975. The accountant's responsibility in historical perspective. The Accounting Review (April): 285-297.

Brief, R. P. 1977. A note on "rediscovery" and the rule of 69. The Accounting Review (October): 810-812.  (Approximation for determining the number of periods it takes for a sum to double at a given interest rate).

Brief, R. P. and J. Owen. 1968. Depreciation and capital gains: A "new" approach. The Accounting Review (April): 367-372.

Brief, R. P. and J. Owen. 1973. Present value models and the multi-asset problem. The Accounting Review (October): 690-695.

Brief, R. P. and J. Owen. 1974. Present value models and the multi-asset problem: A reply. The Accounting Review (October): 819-821.

Brief, R. P. and R. A. Lawson. 1992. The role of the accounting rate of return in financial statement analysis. The Accounting Review (April): 411-426.

Brief, R. P., B. Merino and I. Weiss. 1980. Cumulative financial statements. The Accounting Review (July): 480-490.

Briggs, L. L. 1930. Accounting in collegiate schools of business. The Accounting Review (June): 175-181.

Briggs, L. L. 1931. Accounting and the courts. The Accounting Review (September): 184-191.

Briggs, L. L. 1932. Property dividends and law. The Accounting Review (September): 169-174.

Briggs, L. L. 1932. Rescission of dividends. The Accounting Review (December): 233-241.

Briggs, L. L. 1932. Some legal aspects of stock rights. The Accounting Review (June): 122-136.

Briggs, L. L. 1933. Dividends and the general corporation statutes. The Accounting Review (June): 130-144.

Briggs, L. L. 1933. Dividends on non-cumulative preferred stock. The Accounting Review (September): 224-238.

Briggs, L. L. 1934. Asset valuation in dividend decisions. The Accounting Review (September): 220-236.

Brigham, E. F. 1968. The effects of alternative depreciation policies on reported profits. The Accounting Review (January): 46-61.

Brigham, E. F. and T. J. Nantell. 1974. Normalization versus flow through for utility companies using liberalized tax depreciation. The Accounting Review (July): 436-447.

Brighton, G. D. 1954. Aid to management beyond the audit. The Accounting Review (October): 584-590.

Brighton, G. D. 1957. An outline as an aid in teaching tax accounting for property. The Accounting Review (January): 123-124.

Brighton, G. D. 1964. Image of the Internal Revenue Service. The Accounting Review (April): 463-467.

Brighton, G. D. 1969. Accrued expense tax reform - Not ready in 1954 - Ready in 1969? The Accounting Review (January): 137-144. 

Brill, R. J. 1964. A visual aid for explaining sources and applications of funds. The Accounting Review (October): 1014-1017. 

Briloff, A. J. 1958. Price level changes and financial statements: A critical reappraisal. The Accounting Review (July): 380-388.

Briloff, A. J. 1961. Price level changes and financial statements at the threshold of the new frontier. The Accounting Review (October): 603-607.

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

Briloff, A. J. 1966. Old myths and new realities in accountancy. The Accounting Review (July): 484-495.  (Discussion of three accounting myths related to: 1. The Gap in GAAP, 2. The communication Gap regarding the auditor's responsibility, and 3. The communication Gap related to management services and auditor independence).

Briloff, A. J. 1967. Dirty pooling. The Accounting Review (July): 489-496. 

Brink, V. Z. 1947. Teaching a course in internal auditing. The Accounting Review (October): 414-416.

Brink, V. Z. 1950. Education for controllership. The Accounting Review (July): 251-259.

Brisley, N. and A. V. Douglas. 2015. Optimal information asymmetry, control environment, and investment in firm-specific human capital. The Accounting Review (May): 917-939.

Brison, C. S. 1946. Components of a model permanent file. The Accounting Review (July): 310-313.

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

Bristor, R. M. 1952. Training and recommending students for accounting work in industry. The Accounting Review (January): 130-133.

Broad, S. J. 1950. Valuation of inventories. The Accounting Review (July): 227-235.

Broad, S. J. and W. W. Werntz. 1942. The capital principle. The Accounting Review (January): 28-60.

Brochet, F. 2010. Information content of insider trades before and after the Sarbanes-Oxley Act. The Accounting Review (March): 419-446.

Brochet, F., G. S. Miller and S. Srinivasan. 2014. Do analysts follow managers who switch companies? An analysis of relationships in the capital markets. The Accounting Review (March): 451-482.

Brochet, F., G. S. Miller, P. Naranjo and G. Yu. 2019. Managers' cultural background and disclosure attributes. The Accounting Review (May): 57-86.

Brochet, F., P. Limbach and M. Schmid. 2021. CEO tenure and firm value. The Accounting Review (November): 47-71.

Brochet, F., P. Naranjo and G. Yu. 2016. The capital market consequences of language barriers in the conference calls of non-U.S. firms. The Accounting Review (July): 1023-1049.

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

Brock, H. 1959. Accounting for self-insurance against fire loss - Theory v. practice. The Accounting Review (April): 257-261.

Brockett, P., A. Charnes, W. W. Cooper and H. Shin. 1984. A chance-constrained programming approach to cost-volume-profit analysis. The Accounting Review (July): 474-487.

Broder, B. 1950. An educational experiment in cost accounting. The Accounting Review (January): 99-100.

Broder, B. 1954. The AIA recruiting film. The Accounting Review (January): 141-142.

Bromwich, M. 1977. The use of present value valuation models in published accounting reports. The Accounting Review (July): 587-596.

Bromwich, M. 1980. The possibility of partial accounting standards. The Accounting Review (April): 288-300.

Bromwich, M. 2008. The Firm as an Entity: Implications for Economics, Accounting and the Law by Yuri Biondi, Arnaldo Canziani, Thierry Kirat. The Accounting Review (November): 1671-1674.

Brookner, L. and E. Heilman. 1960. Technical assistance in accounting in Turkey. The Accounting Review (January): 33-36.

Brooks, K. and R. Schroeder. 1979. Management strategy in a large accounting firm: A comment. The Accounting Review (January): 221-223.

Broom, H. N. 1948. A method of accounting for inter-departmental profits. The Accounting Review (October): 417-420.

Broom, H. N. 1950. Modified tabular presentation of gross profit variations. The Accounting Review (April): 193-194.

Brown, A. B., J. Dai and E. Zur. 2019. Too busy or well-connected? Evidence from a shock to multiple directorships. The Accounting Review (March): 83-104.

Brown, C. E. and I. Solomon. 1987. Effects of outcome information on evaluations of managerial decisions. The Accounting Review (July): 564-577.

Brown, C. E. and I. Solomon. 1991. Configural information processing in auditing: The role of domain-specific knowledge. The Accounting Review (January): 100-119.

Brown, H. G. 1957. Division of retained earnings to reflect business needs. The Accounting Review (April): 258-263.

Brown, J. L. 2011. The spread of aggressive corporate tax reporting: A detailed examination of the corporate-owned life insurance shelter. The Accounting Review (January): 23-57.

Brown, J. L. and K. D. Drake. 2014. Network ties among low-tax firms. The Accounting Review (March): 483-510.

Brown, J. L. and L. K. Krull. 2008. Stock options, R&D, and the R&D tax credit. The Accounting Review (May): 705-734.

Brown, J. L., P. R. Martin, D. V. Moser and R. A. Weber. 2015. The consequences of hiring lower-wage workers in an incomplete-contract environment. The Accounting Review (May): 941-966.

Brown, L. D. 2005. The importance of circulating and presenting manuscripts: Evidence from the accounting literature. The Accounting Review (January): 55-83.

Brown, L. D. 2011. The Selected Works of George J. Benston: Volume 2, Accounting and Finance by James D. Rosenfeld. The Accounting Review (September): 1843-1846.

Brown, L. D. and J. C. Gardner. 1985. Applying citation analysis to evaluate the research contributions of accounting faculty and doctoral programs. The Accounting Review (April): 262-277.

Brown, L. D. and J. C. Y. Han. 1992. The impact of annual earnings announcements on convergence of beliefs. The Accounting Review (October): 862-875.

Brown, L. D. and K. Kim. 1993. The association between nonearnings disclosures by small firms and positive abnormal returns. The Accounting Review (July): 668-680.

Brown, L. D. and M. L. Caylor. 2005. A temporal analysis of quarterly earnings thresholds: Propensities and valuation consequences. The Accounting Review (April): 423-440.

Brown, L. D. and M. S. Rozeff. 1979. The predictive value of interim reports for improving forecasts of future quarterly earnings. The Accounting Review (July): 585-591.

Brown, L. D. and S. Larocque. 2013. I/B/E/S reported actual EPS and analysts' inferred actual EPS. The Accounting Review (May): 853-880.

Brown, N. C., A. A. Huffman and S. Cohen. 2023. Accounting reporting complexity and non-GAAP earnings disclosure. The Accounting Review (October): 37-71.

Brown, P. 2008. Profitability, Accounting Theory and Methodology: The Selected Essays of Geoffrey Whittington by Geoffrey Whittington. The Accounting Review (March): 557-559.

Brown, P. H. 1943. The Federal Regulatory Commissions. The Accounting Review (July): 244-248.

Brown, R. G. 1962. Changing audit objectives and techniques. The Accounting Review (October): 696-703.

Brown, R. O. 1964. College entrance tests and accounting grades. The Accounting Review (April): 481-486.

Brown, R. O. 1966. Predictions of accounting grades. The Accounting Review (April): 340-343.

Brown, S. H. 1964. Teaching the funds statement - A conceptual approach. The Accounting Review (July): 756-759.

Brown, T. and K. Fanning. 2019. The joint effects of internal auditors' approach and persuasion tactics on managers' responses to internal audit advice. The Accounting Review (July): 173-188.

Brown, V. H. 1961. Rate of return: Some comments on its applicability in capital budgeting. The Accounting Review (January): 50-62.

Brownell, P. 1981. Participation in budgeting, locus of control and organizational effectiveness. The Accounting Review (October): 844-860.

Brownell, P. 1982. A field study examination of budgetary participation and locus of control. The Accounting Review (October): 766-777.

Brownell, P. and M. McInnes. 1986. Budgetary participation, motivation, and managerial performance. The Accounting Review (October): 587-600.

Bruegman, D. C. and G. D. Brighton. 1963. Institutional accounting - How it differs from commercial accounting. The Accounting Review (October): 764-770.

Brugge, W. G. 1963. The accountancy profession in Greece. The Accounting Review (July): 596-600.

Bruggen, A. and J. L. Luft. 2016. Cost estimates, cost overruns, and project continuation decisions. The Accounting Review (May): 793-810.

Bruggen, A., C. Feichter and M. G. Williamson. 2018. The effect of input and output targets for routine tasks on creative task performance. The Accounting Review (January): 29-43.

Bruggen, A., I. Grabner and K. L. Sedatole. 2021. The folly of forecasting: The effects of a disaggregated demand forecasting system on forecast error, forecast positive bias, and inventory levels. The Accounting Review (March): 127-152.

Brummet, R. L. 1955. Direct costing - Should it be a controversial issue? The Accounting Review (July): 439-443.

Brummet, R. L. 1957. Try this on your class, professor - A rejoinder. The Accounting Review (July): 480-484. (The all fixed cost company).

Brummet, R. L., E. G. Flamholtz and W. C. Pyle. 1968. Human resource measurement - A challenge for accountants. The Accounting Review (April): 217-224.

Brummet, R. L., P. T. Crossman, S. A. Pressler, W. K. Weltmer and G. A. Welsch. 1959. Report of Committee on Management Accounting. The Accounting Review (April): 207-214.

Brundage, M. U. and J. L. Livingstone. 1969. Simulation on a time-sharing computer utility system. The Accounting Review (July): 539-545.

Bruns, W. J. Jr. 1965. Business games in accounting instruction. The Accounting Review (July): 650-653.

Bruns, W. J. Jr. 1965. Inventory valuation and management decisions. The Accounting Review (April): 345-357.

Bruns, W. J. Jr. 1968. Accounting information and decision-making: Some behavioral hypotheses. The Accounting Review (July): 469-480.

Bruns, W. J. Jr. 1972. Behavioral sciences in the accounting curriculum. The Accounting Review (July): 591-595.

Brush, L. F. 1943. Graphic analysis of expense. The Accounting Review (October): 331-338.

Brush, L. F. 1944. Accounting curricula. The Accounting Review (October): 435-439.

Bruynseels, L. and E. Cardinaels. 2014. The audit committee: Management watchdog or personal friend of the CEO? The Accounting Review (January): 113-145.

Bryan, D. M. and S. L. Tiras. 2007. The influence of forecast dispersion on the incremental explanatory power of earnings, book value, and analysts forecasts on market prices. The Accounting Review (May): 651-677.

Bryan, S. H. 1997. Incremental information content of required disclosures contained in management discussion and analysis. The Accounting Review (April): 285-301.

Bublitz, B. and M. Ettredge. 1989. The information in discretionary outlays: Advertising, research, and development. The Accounting Review (January): 108-124.

Buchanan, J. L., B. P. Commerford and E. Wang. 2021. Auditor actions and the deterrence of manager opportunism: The importance of communication to the board and consistency with peer behavior. The Accounting Review (May): 141-163.

Buckless, F. A. and R. L. Peace. 1993. The influence of the source of professional standards on juror decision making. The Accounting Review (January): 164-175.

Buckless, F. A. and S. P. Ravenscroft. 1990. Contrast coding: A refinement of ANOVA in behavioral analysis. The Accounting Review (October): 933-945.

Buckley, D. A. and J. L. Dohr. 1936. Current problems of federal taxation. The Accounting Review (June): 183-187.

Buckley, J. W. 1966. Medicare and accounting. The Accounting Review (January): 75-82.

Buckley, J. W. 1967. Programmed instruction: With emphasis on accounting. The Accounting Review (July): 572-582.

Buckley, J. W. 1969. Programmed and non-programmed instruction: Integration criteria in curriculum design. The Accounting Review (April): 389-397.

Buckley, J. W., P. Kircher and R. L. Mathews. 1968. Methodology in accounting theory. The Accounting Review (April): 274-283.

Buckwalter, W. R. 1942. Accrued depreciation and the utility rate base in Pennsylvania. The Accounting Review (July): 265-277.

Budd, T. A. 1948. The selection and educational training of cost accountants. The Accounting Review (April): 183-192.

Budd, T. A. 1949. The effects of a national testing program on accounting education. The Accounting Review (April): 140-145.

Bugeja, M., R. da Silva Rosa, S. Raymond, W. Yaowen, T. Walter and D. Yermack. 2023. Lower defeat thresholds for minority shareholders and corporate governance: Evidence from Australian "Two-Strikes" Rule. The Accounting Review (November): 61-96.

Buhr, N. 2013. Book review: Environmental Management Accounting: Case Studies of South-Eat Asian Companies by Christian Herzig, Tobais Viere, Stefan Schaltegger, Roger L. Burritt. The Accounting Review (September): 1857-1860.

Bullock, C. L. 1974. Reconciling economic depreciation with tax allocation. The Accounting Review (January): 98-103.

Burch, E. E. and W. R. Henry. 1974. Opportunity and incremental cost: Attempt to define in systems terms: A comment. The Accounting Review (January): 118-123.

Burdick, R. K. and J. H. Reneau. 1978. Within-item variation: A stochastic approach to audit uncertainty - A comment. The Accounting Review (October): 989-992.

Burgher, P. H. 1964. Pert and the auditor. The Accounting Review (January): 103-120.

Burgstahler, D. 1987. Inference from empirical research. The Accounting Review (January): 203-214.

Burgstahler, D. and J. Jiambalvo. 1986. Sample error characteristics and projection of error to audit populations. The Accounting Review (April): 233-248.

Burgstahler, D. C. and I. D. Dichev. 1997. Earnings, adaptation and equity value. The Accounting Review (April): 187-215.

Burgstahler, D. C., L. Hail and C. Leuz. 2006. The importance of reporting incentives: Earnings management in European private and public firms. The Accounting Review (October): 983-1016.

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

Burke, J. 2022. The role of social bonds in understanding the pre- and post- recognition of recognition visibility. The Accounting Review (September): 119-137.

Burke, J., K. L. Towry, D. Young and J. Zureich. 2023. Ambiguous sticks and carrots: The effect of contract framing and payoff ambiguity on employee effort. The Accounting Review (January): 139-162.

Burke, J. J., R. Hoitash, U. Hoitash and S. Xiao. 2023. The disclosure and consequences of U.S. critical audit matters. The Accounting Review (March): 59-95.

Burke, J. T. 1962. Stock dividends - Suggestions for clarification. The Accounting Review (April): 283-288.

Burke, W. L. 1963. Cost allocation and distribution-merchandise accounting. The Accounting Review (October): 802-812.

Burkhardt, K. and R. Strausz. 2009. Accounting transparency and the asset substitution problem. The Accounting Review (May): 689-712.

Burks, J. J. 2011. Are investors confused by restatements after Sarbanes-Oxley? The Accounting Review (March): 507-539.

Burleson, H. 1953. Quasi-reorganization. The Accounting Review (January): 12-16.

Burnet, M. E. and A. L. Travis. 1964. A cooperative education program in public accounting. The Accounting Review (April): 460-463.

Burnett, B. M., B. M. Cripe, G. W. Martin and B. P. McAllister. 2012. Audit quality and the trade-off between accretive stock repurchases and accrual-based earnings management. The Accounting Review (November): 1861-1884.

Burnett, T., T. E. King and V. C. Lembke. 1979. Equity method reporting for major finance company subsidiaries. The Accounting Review (October): 815-823.

Burns, D. C. and W. J. Haga. 1977. Much ado about professionalism: A second look at accounting. The Accounting Review (July): 705-715.

Burns, J. O. 1978. Professors' foreign travel expenses: Deductible or non-deductible? The Accounting Review (July): 736-745.

Burns, J. S., R. K. Jaedicke and J. M. Sangster. 1963. Financial reporting of purchase contracts used to guarantee large investments. The Accounting Review (January): 1-13.

Burns, T. J. 1968. Accounting courses at nineteen American universities. The Accounting Review (January): 137-147.

Burrell, O. K. 1928. A teaching device in ratios and turnovers. The Accounting Review (September): 274-277.

Burrell, O. K. 1929. An experiment in student and teacher rating. The Accounting Review (September): 194-197.

Burrell, O. K. and A. B. Stillman. 1930. An aptitude test for accounting. The Accounting Review (September): 257-262.

Burtchett, F. F. 1933. Substitute terminology for "stock dividends". The Accounting Review (December): 344.

Burton, E. J. 1977. Toward a theory of corporate social accounting: A comment. The Accounting Review (October): 971-976.

Burton, E. J., J. C. McKeown and J. L. Shlosberg. 1978. The generation and administration of examinations on interactive computer systems. The Accounting Review (January): 170-178.

Burton, N. L. 1942. Examination techniques and methods in advanced accounting. The Accounting Review (April): 114-119.

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