The Accounting Review C

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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

Cade, N. L., S. M. Garvaglia and V. B. Hoffman. 2023. Why some investors avoid accounting information: Identifying a psychological cost of information acquisition using the securities-based crowdfunding setting. The Accounting Review (November): 97-120.

Cadman, B. and J. Sunder. 2014. Investor horizon and CEO horizon incentives. The Accounting Review (July): 1299-1328.

Cadman, B., M. E. Carter and X. Peng. 2021. The participation constraint and CEO equity grants. The Accounting Review (January): 67-89.

Cadman, B., M. S. Heinle and D. Macciocchi. 2023. Insider horizon and disclosure policies. The Accounting Review (July): 55-88.

Cadman, B., S. Klasa and S. Matsunaga. 2010. Determinants of CEO pay: A comparison of ExecuComp and non-ExecuComp firms. The Accounting Review (September): 1511-1543.

Cahan, S. F. 1992. The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis. The Accounting Review (January): 77-95.

Cahan, S. F. and W. Zhang. 2006. After Enron: Auditor conservatism and ex-Andersen clients. The Accounting Review (January): 49-82.

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

Cai, W. 2023. Formalizing the informal: Adopting a formal culture-fit measurement system in the employee-selection process. The Accounting Review (May): 47-70.

Cairns, D. 2012. A Global History of Accounting, Financial Reporting and Public Policy: Europe by Gary Previts, Peter Walton, Peter Wolnizer. The Accounting Review (July): 1453-1455.

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

Call, A. C., J. B. Donovan and J. Jennings. 2022. Private lenders' use of analyst earnings forecasts when establishing debt covenant thresholds. The Accounting Review (July): 187-207.

Call, A. C., M. Hewitt, T. Shevlin and T. L. Yohn. 2016. Firm-specific estimates of differential persistence and their incremental usefulness for forecasting and valuation. The Accounting Review (May): 811-833.

Call, D. V. 1969. Some salient factors often overlooked in stock options. The Accounting Review (October): 711-719.

Call, W. L. 1975. Quadratic cost-volume relationship and timing of demand information: A comment. The Accounting Review (January): 133-137.

Call, W. L. 1977. General versus specific price-level adjustments: A graphic analysis. The Accounting Review (January): 222-228.

Callahan, C. M., R. E. Smith and A. W. Spencer. 2012. An examination of the cost of capital implications of FIN 46. The Accounting Review (July): 1105-1134.

Callen, J. L. 1978. Financial cost allocations: A game-theoretic approach. The Accounting Review (April): 303-308.

Callen, J. L. and H. Falk. 1993. Agency and efficiency in nonprofit organizations: The case of "specific health focus" charities. The Accounting Review (January): 48-65.

Callen, J. L., J. Livnat and D. Segal. 2006. The information content of SEC filings and information environment: A variance decomposition analysis. The Accounting Review (October): 1017-1043.

Callen, J. L., J. Livnat and D. Segal. 2009. The impact of earnings on the pricing of credit default swaps. The Accounting Review (September): 1363-1394.

Camfferman, K. 2012. Risk Management and Corporate Governance: Interconnections in Law, Accounting and Tax by Marijn Van daelen, Christoph Van Der Elst. The Accounting Review (March): 709-711.

Campbell, D. 2012. Revenue Management: A Path to Increased Profits by Ronald J. Huefner. The Accounting Review (November): 2181-2182.

Campbell, D., M. J. Epstein and F. A. Martinez-Jerez. 2011. The learning effects of monitoring. The Accounting Review (November): 1909-1934.

Campbell, D., S. M. Datar and T. Sandino. 2009. Organizational design and control across multiple markets: The case of franchising in the convenience store industry. The Accounting Review (November): 1749-1779.

Campbell, J. A. 1930. Accounting in the curriculum of the small liberal arts college. The Accounting Review (June): 142-145.

Campbell, J. D. 1951. Straight-line method of depreciation. The Accounting Review (January): 40-42.

Campbell, J. D. 1962. Consolidation vs. combination. The Accounting Review (January): 99-102.

Campbell, J. L., K. H. Gee and Z. Wiebe. 2022. The determinants and informativeness of non-GAAP revenue disclosures. The Accounting Review (November, Issue 7): 23-48.

Campbell, J. L., U. Khan and S. Pierce. 2021. The effect of mandatory disclosure on market inefficiencies: Evidence from FASB Statement No. 161. The Accounting Review (March): 153-176.

Campbell, L. E. 1955. The responsibility of the internal auditor for procedures. The Accounting Review (January): 86-88.

Campfield, W. L. 1952. Good judgment and public accounting practice. The Accounting Review (January): 73-78.

Campfield, W. L. 1953. Training for law and for public accounting. The Accounting Review (July): 401-411.

Campfield, W. L. 1955. Experiences in extension of staff training to in-charge auditors. The Accounting Review (April): 293-297.

Campfield, W. L. 1957. A blueprint for appraising and guiding audit staff. The Accounting Review (October): 625-629.

Campfield, W. L. 1958. A broad-gauge course in governmental accounting. The Accounting Review (October): 669-675.

Campfield, W. L. 1959. Re-examination of bases and opportunities for applying accounting judgment. The Accounting Review (October): 555-563.

Campfield, W. L. 1960. An approach to formulation of professional standards for internal auditors. The Accounting Review (July): 444-448.

Campfield, W. L. 1962. A governmental agency's program for developing its professional accountants. The Accounting Review (April): 295-299.

Campfield, W. L. 1963. Critical paths for professional accountants during the new management revolution. The Accounting Review (July): 521-527.

Campfield, W. L. 1965. Professional status for internal auditors. The Accounting Review (July): 594-598.

Campfield, W. L. 1970. Toward making accounting education adaptive and normative. The Accounting Review (October): 683-689.

Canning, J. B. 1929. Hatfield's paradox. The Accounting Review (June): 111-115.

Canning, J. B. 1929. Some divergences of accounting theory from economic theory. The Accounting Review (March): 1-8.

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

Canning, R. J. 1958. Training for an accounting career. The Accounting Review (July): 359-367.

Cannon, A. M. 1950. Check list for an accounting library. The Accounting Review (October): 425-440.

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

Cannon, A. M. 1957. A Report by the Task Committee on Faculty Personnel: Increasing the productivity of college teaching. The Accounting Review (April): 245-250.

Cannon, J. N. 2014. Determinants of "sticky costs": An analysis of cost behavior using United States air transportation industry data. The Accounting Review (September): 1645-1672.

Cannon, N. H. and J. C. Bedard. 2017. Auditing challenging fair value measurements: Evidence from the field. The Accounting Review (July): 81-114.

Cantrell, B. W., J. M. McInnis and C. G. Yust. 2014. Predicting credit losses: Loan fair values versus historical costs. The Accounting Review (January): 147-176.

Cao, S. S., G. Ma, J. W. Tucker and C. Wan. 2018. Technological peer pressure and product disclosure. The Accounting Review (November): 95-126.

Cao, T., R. Duh, H. Tan and T. Xu. 2022. Enhancing auditors' reliance on data analytics under inspection risk using fixed ad growth mindsets. The Accounting Review (May): 131-153.

Capettini, R. and G. L. Salamon. 1977. Internal versus external acquisition of services when reciprocal services exist. The Accounting Review (July): 690-696.

Capettini, R. and T. E. King. 1976. Exchanges of nonmonetary assets: Some changes. The Accounting Review (January): 142-147.

Capkun, V., Y. Lou, C. A. Otto and Y. Wang. 2023. Do firms respond to peer disclosures? Evidence from disclosures of clinical trial results. The Accounting Review (May): 71-108.

Caplan, E. H. 1966. Behavioral assumptions of management accounting. The Accounting Review (July): 496-509. (Summary).

Caplan, E. H. 1968. Behavioral assumptions of management accounting - Report of a field study. The Accounting Review (April): 342-362.

Caplan, E. H., J. H. Amernic and R. J. Enns. 1979. Levels of cognitive complexity and the design of accounting curriculum. The Accounting Review (January): 133-146.

Caplin, M. M. 1962. New directions in tax administration. The Accounting Review (April): 223-230.

Carcello, J. V. and C. Li. 2013. Costs and benefits of requiring an engagement partner signature: Recent experience in the United Kingdom. The Accounting Review (September): 1511-1546.

Carcello, J. V. and T. L. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review (October): 453-467.

Carcello, J. V. and T. L. Neal. 2003. Audit committee characteristics and auditor dismissals following "new" going-concern reports. The Accounting Review (January): 95-117.

Carcello, J. V., A. Vanstraelen and M. Willenborg. 2009. Rules rather than discretion in audit standards: Going-concern opinions in Belgium. The Accounting Review (September): 1395-1428.

Cardinaels, E. and E. Labro. 2008. On the determinants of measurement error in time-driven costing. The Accounting Review (May): 735-756.

Cardinaels, E., C. X. Chen and H. Yin. 2018. Leveling the playing field: The selection and motivation effects of tournament prize spread information. The Accounting Review (July): 127-149.

Carey, J. L. 1945. The development of aptitude tests for accountants. The Accounting Review (January): 1-7.

Carey, J. L. 1947. The realities of professional ethics. The Accounting Review (April): 119-123.

Carey, J. L. 1949. Tax settlement board bill. The Accounting Review (July): 272.

Carey, J. L. 1951. Relationship of accountants and lawyers in tax practice. The Accounting Review (October): 449-455.

Carey, J. L. 1968. What is the professional practice of accounting? The Accounting Review (January): 1-9.

Carey, J. L. 1969. Teachers and practitioners. The Accounting Review (January): 79-85.

Carey, P. and R. Simnett. 2006. Audit partner tenure and audit quality. The Accounting Review (May): 653-676.

Cargile, B. R. and B. Bublitz. 1986. Factors contributing to published research by accounting faculties. The Accounting Review (January): 158-178.

Carlisle, H. M. 1966. Cost accounting for advanced technology programs. The Accounting Review (January): 115-120.

Carlson, A. E. 1957. Automation in accounting systems. The Accounting Review (April): 224-228.

Carlson, A. E. 1959. List of research projects in accounting: 1957-1958. The Accounting Review (October): 639-648.

Carlson, A. E., F. Black, D. W. Brown, H. M. Daniels, R. E. Schlosser and R. H. Gregory. 1959. Report of committee on accounting instruction in electronic data processing. The Accounting Review (April): 215-220.

Carlson, A. E., R. M. B. Bodenhamer, F. A. Brett, J. T. Johnson, P. G. LaGrone, K. W. Merriam, D. E. Roark, R. W. Schattke, L. V. Seawall, T. G. Secoy, R. L. Smith, H. M. Steele, N. E. Williams and F. W. Windal. 1960. Abstracts of dissertations in accounting. The Accounting Review (October): 691-706.

Carlson, M. L. 1967. An application of concepts in the theory course. The Accounting Review (July): 596-598.

Carlson, M. L. 1976. Toward a new design for the intermediate accounting course. The Accounting Review (January): 131-138.

Carlson, M. L. and J. W. Lamb. 1981. Constructing a theory of accounting - An axiomatic approach. The Accounting Review (July): 554-573.

Carman, L. A. 1953. Variations in gross profits. The Accounting Review (July): 422-424.

Carman, L. A. 1956. Non-linear depreciation. The Accounting Review (July): 454-491.

Carmichael, D. R. 1970. Behavioral hypotheses of internal control. The Accounting Review (April): 235-245.

Carmichael, D. R. 2008. Auditing Trust and Governance: Developing Regulation in Europe by Reiner Quick, Stuart Turley, Marleen Willekens. The Accounting Review (November): 1677-1679.

Carmichael, D. R. and J. J. Willingham. 1969. New directions in auditing education a proposal for the undergraduate course. The Accounting Review (July): 611-615.

Carmichael, D. R. and R. J. Swieringa. 1968. The compatibility of auditing independence and management services - An identification of issues. The Accounting Review (October): 697-705.

Carmichael, G. 1935. Objective tests in elementary accounting. The Accounting Review (March): 2-4.

Carmichael, G. 1937. Objective tests in accounting. The Accounting Review (September): 315-317.

Carmichael, G. 1945. Association reports. The Accounting Review (January): 129-130.

Carmichael, V. H. 1951. Device for determining and recording manufacturing expense variances. The Accounting Review (October): 573-574.

Carnes, R. R., D. M. Christensen and P. Lamoreaux. 2019. Investor demand for internal control audits of large U. S. companies: Evidence from a regulatory exemption for M&A transactions. The Accounting Review (January): 71-99.

Carniol, M. P. and P. E. Fischer. 2023. Managing large donor influence. The Accounting Review (October): 73-95.

Carpenter, C. C., H. R. Hatfield and J. R. Wildman. 1930. What is appreciation? The Accounting Review (March): 1-15.

Carpenter, C. G. and R. H. Strawser. 1971. A study of the job satisfaction of academic accountants. The Accounting Review (July): 509-518.

Carpenter, C. G. and R. H. Strawser. 1971. Initial experience with satisfactory-unsatisfactory grading in accounting courses. The Accounting Review (January): 160-162.

Carpenter, T. D. 2007. Audit team brainstorming, fraud risk identification, and fraud risk assessment: Implications of SAS No. 99. The Accounting Review (October): 1119-1140.

Carr, W. 1943. Professional accountants today. The Accounting Review (October): 364-367.

Carrithers, J. M. 1951. Problems and theories of teaching elementary accounting. The Accounting Review (January): 93-101.

Carrithers, J. M. and R. K. Mautz. 1942. Arithmetic and accountancy. The Accounting Review (April): 163-171.

Carrizosa, R. D. and R. A. Cazier. 2022. The information content of publicly accessible Federal Court documents. The Accounting Review (September): 139-161.

Carroll, G. 1951. Some challenges to accounting. The Accounting Review (January): 9-18.

Carroll, T. H. 1956. Attracting and maintaining a supply of effective accounting teachers. The Accounting Review (January): 15-23.

Carroll, T. H. 1958. Education for business: A dynamic concept and process. The Accounting Review (January): 3-10.

Carslaw, C. A. P. N. 1988. Anomalies in income numbers: Evidence of goal oriented behavior. The Accounting Review (April): 321-327.

Carson, A. B. 1944. Determination of merchandise turnover. The Accounting Review (July): 306-309.

Carson, A. B. 1949. A "source and application of funds" philosophy of financial accounting. The Accounting Review (April): 159-170.

Carson, A. B. 1953. A method for speeding the calculation and control of depreciation reserves. The Accounting Review (April): 239-243.

Carson, A. B. 1954. A fund-change-statement approach to the calculation of inflationary distortion in conventional income measurement. The Accounting Review (July): 373-382.

Carson, A. B. 1956. The new internal revenue act and the prosperity of the economy. The Accounting Review (July): 349-357.

Carson, A. B. 1961. President's message. The Accounting Review (January): 156.

Carson, A. B. 1962. Report of the 1961 President. The Accounting Review (April): 328-330.

Carson, A. B. 1965. Cash movement: The heart of income measurement. The Accounting Review (April): 334-337.

Carson, A. B., F. S. Kaulback, Jr., L. F. Morrison, M. F. Moss, M. Schiff and W. A. Terrill. 1958. Doctoral programs in accounting: Report of the task committee on standards of graduate instruction. The Accounting Review (July): 406-411.

Carson, E. 2009. Industry specialization by global audit firm networks. The Accounting Review (March): 355-382.

Carter, J. G. 1952. A suggested supplement to audit test programs. The Accounting Review (January): 89-93.

Carter, M. E. 2011. Executive Compensation and Financial Accounting, Foundations and Trends® in Accounting Vol. 4 by David Aboody, Ron Kasznik. The Accounting Review (March): 735-738.

Carter, M. E., F. Franco and I. Tuna. 2019. Matching premiums in the executive labor market. The Accounting Review (November): 109-136.

Carter, M. E., L. J. Lynch and I. Tuna. 2007. The role of accounting in the design of CEO equity compensation. The Accounting Review (March): 327-357.

Carter, P. 1945. Some issues involved in "original cost". The Accounting Review (April): 222-230.

Carter, W. K. 1981. A benefits approach to certain accounting policy choices. The Accounting Review (January): 108-114.

Carson, A. B. 1951. An investment-recovery-first concept of taxable profit. The Accounting Review (October): 456-467.

Casas-Arce, P. and F. A. Martinez-Jerez. 2022. Leader effects in competition among teams: Evidence from a field intervention. The Accounting Review (January): 99-122.

Casas-Arce, P., F. A. Martinez-Jerez and V. G. Narayanan. 2017. The impact of forward-looking metrics on employee decision-making: The case of customer lifetime value. The Accounting Review (May): 31-56.

Cascino, S., M. A. Clatworthy, O. Garcia, J. Gassen and S. Imam. 2021. The usefulness of financial accounting information: Evidence from the field. The Accounting Review (November): 73-102.

Casey, B. J. 1971. Credibility and cleavage problems of the accounting profession. The Accounting Review (April): 387-389.

Casey, C. and T. I. Selling. 1986. The effect of task predictability and prior probability disclosure on judgment quality and confidence. The Accounting Review (April): 302-317.

Casey, C. J. Jr. 1976. The predictive-ability criterion and user prediction models: A comment. The Accounting Review (July): 677-679.

Casey, C. J. Jr. 1980. Variation in accounting information load: The effect on loan officers' predictions of bankruptcy. The Accounting Review (January): 36-49.

Casey, C. J., V. E. McGee and C. P. Stickney. 1986. Discriminating between reorganized and liquidated firms in bankruptcy. The Accounting Review (April): 249-262.

Cash, J. I. Jr., A. D. Bailey, Jr. and A. B. Whinston. 1977. A survey of techniques for auditing EDP-based accounting information systems. The Accounting Review (October): 813-832.

Caskey, J. and N. B. Ozel. 2019. Reporting and non-reporting incentives in leasing. The Accounting Review (November): 137-164.

Caskey, J. and J. S. Hughes. 2012. Assessing the impact of alternative fair value measures on the efficiency of project selection and continuation. The Accounting Review (March): 483-512.

Caskey, J., J. S. Hughes and J. Liu. 2015. Strategic informed trades, diversification, and expected returns. The Accounting Review (September): 1811-1837.

Caskey, J., V. Nagar and P. Petacchi. 2010. Reporting bias with an audit committee. The Accounting Review (March): 447-481.

Caspari, J. A. 1976. Wherefore accounting data-explanation, prediction and decisions. The Accounting Review (October): 739-746.

Cassady, R. Jr. 1935. Accounting for customer purchases as a sales promotional device. The Accounting Review (March): 64-68.

Cassar, G. 2009. Financial statement and projection preparation in start-up ventures. A forum on the factors associated with the use of financial statements by small and new companies. The Accounting Review (January): 27-51.

Cassar, G. and J. Gerakos. 2010. Determinants of hedge fund internal controls and fees. The Accounting Review (November): 1887-1919.

Cassar, G. J., J. J. Gerakos, J. R. Green, J. R. M. Hand and M. Neal. 2018. Hedge fund voluntary disclosure. The Accounting Review (March): 117-135.

Cassell, C. A., L. M. Dreher and L. A. Myers. 2013. Reviewing the SEC's review process: 10-K comment letters and the cost of remediation. The Accounting Review (November): 1875-1908.

Cassell, C. A., S. X. Huang and J. M. Sanchez. 2013. Forecasting without consequence? Evidence on the properties of retiring CEOs' forecasts of future earnings. The Accounting Review (November): 1909-1937.

Castellano, J. F. and H. A. Roehm. 1977. Research in behavioral accounting courses: An approach. The Accounting Review (January): 211-215.

Castenholz, W. B. 1926. Defects of the monthly profit and loss statement. The Accounting Review (June): 12-19.

Castenholz, W. B. 1927. Bridging the gap. The Accounting Review (September): 237-245.

Castenholz, W. B. 1927. The proper treatment of distribution costs. The Accounting Review (March): 19-27.

Castenholz, W. B. 1928. Investing in obsolescence. The Accounting Review (September): 269-273.

Castenholz, W. B. 1931. Selling and administrative expense analysis as a basis for sales control and cost reduction. The Accounting Review (June): 125-130.

Castenholz, W. B. 1931. The accountant and changing monetary values. The Accounting Review (December): 282-288.

Castenholz, W. B. 1956. That application of funds statement. The Accounting Review (July): 431-434.

Castenholz, W. B. 1958. What constitutes material cost of production? The Accounting Review (October): 650-653.

Casterella, J. R., K. L. Jensen and W. R. Knechel. 2009. Is self-regulated peer review effective at signaling audit quality? The Accounting Review (May): 713-735.

Catasus, B. 2011. Accounting and Distributive Justice by John Flower. The Accounting Review (September): 1841-1842.

Cato, E. 1959. Accrued cost, not "accrued expenditures," is the answer for government. The Accounting Review (July): 392-398.

Cattanach, R. L. and G. W. Hanbery. 1973. Audit planning: An application of network analysis. The Accounting Review (July): 609-611.

Causey, D. Y. Jr. 1973. Foreseeability as a determinant of audit responsibility. The Accounting Review (April): 258-267.

Causey, D. Y. Jr. 1976. Newly emerging standards of auditor responsibility. The Accounting Review (January): 19-30.

Causey, D. Y. Jr. 1977. Newly emerging standards of auditor responsibility: A reply. The Accounting Review (January): 259-260.

Cazier, R. A., K. J. Merkley and J. S. Treu. 2020. When are firms sued for qualitative disclosures? Implications of the safe harbor for forward-looking statements. The Accounting Review (January): 31-55.

Cen, L., F. Chen, Y. Hou and G. D. Richardson. 2018. Strategic disclosures of litigation loss contingencies when customer-supplier relationships are at risk. The Accounting Review (March): 137-159.

Cerf, A. R. 1957. Price level changes, inventory valuations, and tax considerations. The Accounting Review (October): 554-565.

Cerf, A. R. 1975. Accounting for retail land sales. The Accounting Review (July): 451-465.

Chakraborty, I., A. J. Leone, M. Minutti-Meza and M. A. Phillips. 2022. Financial statement complexity and bank lending. The Accounting Review (May): 155-178.

Chakravarthy, J., E. deHaan and S. Rajgopal. 2014. Reputation repair after a serious restatement. The Accounting Review (July): 1329-1363.

Chalos, P. and S. Haka. 1990. Transfer pricing under bilateral bargaining. The Accounting Review (July): 624-641. (Part of a forum on negotiation research in accounting).

Chamberlain, H. T. 1935. On the teaching of auditing. The Accounting Review (March): 17-19.

Chamberlain, H. T. 1937. Professional examinations: A department for students of accounting. The Accounting Review (December): 407-423.

Chamberlain, H. T. 1938. Professional examinations: A department for students of accounting. The Accounting Review (March): 81-90.

Chamberlain, H. T. 1938. Professional examinations: A department for students of accounting. The Accounting Review (June): 199-211.

Chamberlain, H. T. 1938. Professional examinations: A department for students of accounting. The Accounting Review (September): 292-320.

Chamberlain, H. T. 1938. Professional examinations: A department for students of accounting. The Accounting Review (December): 411-423.

Chamberlain, H. T. 1939. Professional examinations: A department for students of accounting. The Accounting Review (March): 65-75.

Chamberlain, H. T. 1939. Professional examinations: A department for students of accounting. The Accounting Review (June): 163-175.

Chamberlain, H. T. 1939. Professional examinations: A department for students of accounting. The Accounting Review (September): 297-308.

Chamberlain, H. T. 1939. Professional examinations: A department for students of accounting. The Accounting Review (December): 437-451.

Chamberlain, H. T. 1940. Professional examinations: A department for students of accounting. The Accounting Review (March): 116-127.

Chamberlain, H. T. 1940. Professional examinations: A department for students of accounting. The Accounting Review (June): 274-289.

Chamberlain, H. T. 1940. Professional examinations: A department for students of accounting. The Accounting Review (September): 425-442.

Chamberlain, H. T. 1940. Professional examinations: A department for students of accounting. The Accounting Review (December): 514-525.

Chamberlain, H. T. 1941. Professional examinations: A department for students of accounting. The Accounting Review (March): 113-125.

Chamberlain, H. T. 1941. Professional examinations: A department for students of accounting. The Accounting Review (June): 213-225.

Chamberlain, H. T. 1941. Professional examinations: A department for students of accounting. The Accounting Review (September): 302-310.

Chamberlain, H. T. 1941. Professional examinations: A department for students of accounting. The Accounting Review (December): 428-439.

Chamberlain, H. T. 1942. Professional examinations: A department for students of accounting. The Accounting Review (April): 195-203.

Chamberlain, H. T. 1942. Professional examinations: A department for students of accounting. The Accounting Review (July): 316-327.

Chamberlain, H. T. 1942. Professional examinations: A department for students of accounting. The Accounting Review (October): 404-413.

Chamberlain, H. T. 1943. Professional examinations: A department for students of accounting. The Accounting Review (January): 49-55.

Chamberlain, H. T. 1943. Professional examinations: A department for students of accounting. The Accounting Review (April): 168-175.

Chamberlain, H. T. 1943. Professional examination: A department for students of accounting. The Accounting Review (July): 274-280.

Chamberlain, H. T. 1943. Professional examinations: A department for students of accounting. The Accounting Review (October): 374-381.

Chamberlain, H. T. 1944. Professional examinations: A department for students of accounting. The Accounting Review (January): 87-91.

Chamberlain, H. T. 1944. Professional examinations: A department for students of accounting. The Accounting Review (April): 199-206.

Chamberlain, H. T. 1944. Professional examinations: A department for students of accounting. The Accounting Review (July): 324-333.

Chamberlain, H. T. 1944. Professional examinations: A department for students of accounting. The Accounting Review (October): 460-468.

Chamberlain, H. T. 1945. Professional examinations: A department for students of accounting. The Accounting Review (January): 113-120.

Chamberlain, H. T. 1945. Professional examinations: A department for students of accounting. The Accounting Review (April): 241-248.

Chamberlain, H. T. 1945. Professional examinations: A department for students of accounting. The Accounting Review (July): 360-370.

Chamberlain, H. T. 1945. Professional examinations: A department for students of accounting. The Accounting Review (October): 472-477.

Chamberlain, H. T. 1946. Professional examinations: A department for students of accounting. The Accounting Review (January): 100-106.

Chamberlain, H. T. 1946. Professional examinations: A department for students of accounting. The Accounting Review (April): 220-226.

Chamberlain, H. T. 1946. Professional examinations: A department for students of accounting. The Accounting Review (July): 345-351.

Chamberlain, H. T. 1946. Professional examinations: A department for students of accounting. The Accounting Review (October): 464-470.

Chamberlain, H. T. 1947. Professional examinations: A department for students of accounting. The Accounting Review (January): 89-94.

Chamberlain, H. T. 1947. Professional examinations: A department for students of accounting. The Accounting Review (April): 211-217.

Chamberlain, H. T. 1947. Professional examinations: A department for students of accounting. The Accounting Review (July): 319-325.

Chamberlain, H. T. 1947. Professional examinations: A department for students of accounting. The Accounting Review (October): 417-426.

Chamberlain, H. T. 1948. Professional examinations: A department for students of accounting. The Accounting Review (January): 97-103.

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Chamberlain, H. T. 1952. Professional examinations: A department for students of accounting. The Accounting Review (October): 556-561.

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Chamberlain, J. H. 1964. Professional examinations: Accounting practice. The Accounting Review (October): 1054-1069.

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Chambers, R. J. 1966. A matter of principle. The Accounting Review (July): 443-457.

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Chambers, R. J. 1968. Measures and values: A reply to Professor Staubus. The Accounting Review (April): 239-247.

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Chambers, R. J. 1976. The possibility of a normative accounting standard. The Accounting Review (July): 646-652.

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Chan, K. H. and P. L. L. Mo. 2000. Tax holidays and tax noncompliance: An empirical study of corporate tax audits in China's developing economy. The Accounting Review (October): 469-484.

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Chang, H., J. Chen, W. M. Liao and B. K. Mishra. 2006. CEOs'/CFOs' swearing by the numbers: Does it impact share price of the firm? The Accounting Review (January): 1-27.

Chang, L. J. 2022. ABC cost driver framing and altering the balance of power in customer-supplier negotiations. The Accounting Review (November, Issue 6): 149-171.

Chang, W., S. J. Monahan and A. Quazad. 2021. The higher moments of future earnings. The Accounting Review (January): 91-116.

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Charnes, A., C. Colantoni, W. W. Cooper and K. O. Kortanek. 1972. Economic social and enterprise accounting and mathematical models. The Accounting Review (January): 85-108.

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Chasteen, L. G. 1974. Implicit factors in the evaluation of lease vs buy alternatives: A reply. The Accounting Review (October): 809-811.

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Chatfield, M. 1975. The Accounting Review's first fifty years. The Accounting Review (January): 1-6.

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Chattopadhyay, A., M. R. Lyle and C. C. Y. Wang. 2022. Expected stock returns worldwide: A log-linear present-value approach. The Accounting Review (March): 107-133.

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Chen, C. and P. F. Chen. 2009. NASD Rule 2711 and changes in analysts' independence in making stock recommendations. A forum on the mapping from analysts' forecasts to analysts' recommendations. The Accounting Review (July): 1041-1071.

Chen, C., D. Young and Z. Zhuang. 2013. Externalities of mandatory IFRS adoption: Evidence from cross-border spillover effects of financial information on investment efficiency. The Accounting Review (May): 881-914.

Chen, C., M. Correia and O. Urcan. 2023. Accounting for leases and corporate investment. The Accounting Review (May): 109-133.

Chen, C., P. F. Chen and Q. Jin. 2015. Economic freedom, investment flexibility, and equity value: A cross-country study. The Accounting Review (September): 1839-1870.

Chen, C., X. Martin, and X. Wang. 2013. Insider trading litigation concerns, and auditor going-concern opinions. The Accounting Review (March): 365-393.

Chen, C., X. Martin, S. Roychowdhury, X. Wang and M. T. Billett. 2018. Clarity begins at home: Internal information asymmetry and external communication quality. The Accounting Review (January): 71-101.

Chen, C., Y. Chen, J. A. Pittman and E. J. Podolski. 2022. Emotions and managerial judgment: Evidence from sunshine exposure. The Accounting Review (May): 179-203.

Chen, C. X. 2009. Who really matters? Revenue implications of stakeholder satisfaction in a health insurance company. The Accounting Review (November): 1781-1804.

Chen, C. X., E. M. Matsumura and J. Y. Shin. 2015. The effect of competition intensity and competition type on the use of customer satisfaction measures in executive annual bonus contracts. The Accounting Review (January): 229-263.

Chen, C. X., H. L. Pesch and L. W. Wang. 2020. Selection benefits of below-market pay in social-mission organizations: Effects on individual performance and team cooperation. The Accounting Review (January): 57-77.

Chen, C. X., K. T. Trotman and F. Zhou. 2015. Nominal versus interacting electronic fraud brainstorming in hierarchical audit teams. The Accounting Review (January): 175-198.

Chen, C. X., M. G. Williamson and F. H. Zhou. 2012. Reward system design and group creativity: An experimental investigation. The Accounting Review (November): 1885-1911.

Chen, D., J. Kim, O. Li and S. Liang. 2018. China's closed pyramidal managerial labor market and the stock price crash risk. The Accounting Review (May): 105-131.

Chen, F. and Y. Li. 2013. Voluntary adoption of more stringent governance policy on audit committees: Theory and empirical evidence. The Accounting Review (November): 1939-1969.

Chen, F., O. Hope, Q. Li and X. Wang. 2011. Financial reporting quality and investment efficiency of private firms in emerging markets. The Accounting Review (July): 1255-1288.

Chen, H. and L. Yang. 2023. Stability and regime change: The evolution of accounting standards. The Accounting Review (May): 135-152.

Chen, H., S. Tang, D. Wu and D. Yang. 2021. The political dynamics of corporate tax avoidance: The Chinese experience. The Accounting Review (September): 157-180.

Chen, J., Y. Dou and Y. Zou. 2021. Information externalities of SFAS 161: Evidence from supply chains. The Accounting Review (July): 179-202.

Chen, J. T. 1983. Cost allocation and external acquisition of services when self-services exist. The Accounting Review (July): 600-605.

Chen, J. T. 1983. The effect of chance variation on revenue and cost estimations for breakeven analysis: A comment. The Accounting Review (October): 813-819.

Chen, J. Z., M. Chen, C. Chen and G. J. Lobo. 2020. Do firms that have a common signing auditor exhibit higher earnings comparability? The Accounting Review (May): 115-143.

Chen, K., Q. Cheng, Y. C. Lin and Y. Lin and X. Xiao. 2016. Financial reporting quality of Chinese reverse merger firms: The reverse merger effect or the weak country effect? The Accounting Review (September): 1363-1390.

Chen, K. C. W. and B. K. Church. 1996. Going concern opinions and the market's reaction to bankruptcy filings. The Accounting Review (January): 117-128.

Chen, K. C. W. and C. J. Lee. 1995. Executive bonus plans and accounting trade-offs: The case of the oil and gas industry, 1985-86. The Accounting Review (January): 91-111.

Chen, K. C. W. and H. Yuan. 2004. Earnings management and capital resource allocation: Evidence from China's accounting-based regulation of rights issues. The Accounting Review (July): 645-665.

Chen, K. C. W. and K. C. J. Wei. 1993. Creditors' decisions to waive violations of accounting-based debt covenants. The Accounting Review (April): 218-232. (Part of a forum on the effects of violating debt covenants).

Chen, K. H. and R. W. Metcalf. 1980. The relationship between pollution control record and financial indicators revisited. The Accounting Review (January): 168-177.

Chen, K. H. and S. J. Lambert. 1977. A study of the consensus on disclosure among public accountants and security analysts: An alternative interpretation. The Accounting Review (April): 508-512.

Chen, L., J. Ng and A. Tsang. 2015. The effect of mandatory IFRS adoption on international cross-listings. The Accounting Review (July): 1395-1435.

Chen, L. H. and I. K. Khurana. 2015. The impact of eliminating the Form 20-F reconciliation on shareholder wealth: Evidence from U.S. cross-listed firms. The Accounting Review (January): 199-228.

Chen, N. X. and T. Lehmer. 2021. Aggressive tax avoiders: U.S. multinationals shifting domestic earnings to zero. The Accounting Review (September): 181-206.

Chen, N. X., S. Chi and T. Shevlin. 2023. A tale of two forecasts: An analysis of mandatory and voluntary effective tax rate forecasts. The Accounting Review (September): 161-186.

Chen, P. 2016. Banks' acquisition of private information about financial misreporting. The Accounting Review (May): 835-857.

Chen, P. F. and G. Zhang. 2003. Heterogeneous investment opportunities in multiple-segment firms and the incremental value relevance of segment accounting data. The Accounting Review (April): 397-428.

Chen, P. F. and G. Zhang. 2007. Segment profitability, misvaluation, and corporate divestment. The Accounting Review (January): 1-26.

Chen, Q., K. Schipper and N. Zhang. 2022. Measuring accounting asset informativeness. The Accounting Review (July): 209-236.

Chen, Q., X. Jiang and Y. Zhang. 2019. The effects of audit quality disclosure on audit effort and investment efficiency. The Accounting Review (July): 189-214.

Chen, R., S. El Ghoul, O. Guedhami, H. Wang and Y. Yang. 2022. Corporate governance and tax avoidance: Evidence from U.S. cross-listing. The Accounting Review (November, Issue 7): 49-78.

Chen, R. S. 1975. Social and financial stewardship. The Accounting Review (July): 533-543.

Chen, R. S. 1975. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation: A comment. The Accounting Review (April): 359-364.

Chen, S., B. Miao and K. Valentine. 2022. Corporate control contests and the asymmetric disclosure of bad news: Evidence from peer disclosure response to takeover threat. The Accounting Review (January): 123-146.

Chen, S., K. Schucrard and B. Stomberg. 2019. Media coverage of corporate taxes. The Accounting Review (September): 83-116.

Chen, S., L. De Simone, M. Hanlon and R. Lester. 2023. The effect of innovation box regimes on investment and employment activity. The Accounting Review (September): 187-214.

Chen, S., S. Y. J. Sun and D. Wu. 2010. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. The Accounting Review (January): 127-158.

Chen, T., X. Martin, C. A. Mashruwala and S. Mashruwala. 2015. The value and credit relevance of multiemployer pension plan obligations. The Accounting Review (September): 1907-1938.

Chen, W., C. Liu and S. G. Ryan. 2008. Characteristics of securitizations that determine issues' retention of the risks of the securitized assets. The Accounting Review (September): 1181-1215.

Chen, W., H. Wu and L. Zhang. 2021. Terrorist attacks, managerial sentiment, and corporate disclosures. The Accounting Review (May): 165-190.

Chen, W., S. Jung, Z. Xiaoxia and I. Xiying. 2022. Outside opportunities, managerial risk taking, and CEO compensation. The Accounting Review (March): 135-160.

Chen, X., Q. Cheng and A. K. Lo. 2014. Is the decline in the information content of earnings following restatement short-lived? The Accounting Review (January): 177-207.

Chen, X., N. Li and A. Lin. 2022. CFO gaps: Determinants and impact on the corporate information environment. The Accounting Review (November, Issue 6): 173-200.

Chen, X., Q. Cheng, A. K. Lo and X. Wang. 2015. CEO contractual protection and managerial short-termism. The Accounting Review (September): 1871-1906.

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

Chen, Y., M. Hung and L. L. Wang. 2023. Do depositors respond to banks' social performance? The Accounting Review (July): 89-114.

Chen, Z., B. Ke and Z. Yang. 2013. Minority shareholders' control rights and the quality of corporate decisions in weak investor protection countries: A natural experiment from China. The Accounting Review (July): 1211-1238.

Chen, Z., Y. Guan and B. Ke. 2013. Are stock option grants to directors of state-controlled Chinese firms listed in Hong Kong genuine compensation? The Accounting Review (September): 1547-1574.

Chenault, L. R. 1954. Business behavior and the theory of the firm. The Accounting Review (October): 645-651.

Cheng, C. S. A. and W. B. Thomas. 2006. Evidence of the abnormal accrual anomaly incremental to operating cash flows. The Accounting Review (October): 1151-1167.

Cheng, C. S. A., H. H. Huang, Y. Li and J. Stanfield. 2012. The effect of hedge fund activism on corporate tax avoidance. The Accounting Review (September): 1493-1526.

Cheng, C. S. A., W. S. Hopwood and J. C. McKeown. 1992. Non-linearity and specification problems in unexpected earnings response regression model. The Accounting Review (July): 579-598.

Cheng, L. 2017. Organized labor and debt contracting: Firm-level evidence from collective bargaining. The Accounting Review (May): 57-85.

Cheng, L., D. T. Roulstone and A. Van Buskirk. 2021. Are investors influenced by the order of information in earnings press releases? The Accounting Review (March): 413-433.

Cheng, L., S. Liao and H. Zhang. 2013. The commitment effect versus information effect of disclosure - Evidence from smaller reporting companies. The Accounting Review (July): 139-1263.

Cheng, M., D. S. Dhaliwal and M. Neamtiu. 2011. Asset securitization, securitization recourse, and information uncertainty. The Accounting Review (March): 541-568.

Cheng, M., L. D. Hodder and J. Watkins. 2021. Usefulness of interest income sensitivity disclosures. The Accounting Review (January): 117-146.

Cheng, M. M. and K. A. Humphreys. 2012. The differential improvement effects of the strategy map and scorecard perspectives on managers' strategic judgments. The Accounting Review (May): 899-924.

Cheng, Q., J. Lee and T. Shevlin. 2016. Internal governance and real earnings management. The Accounting Review (July): 1051-1085.

Cheng, Q., T. Luo and H. Yue. 2013. Managerial incentives and management forecast precision. The Accounting Review (September): 1575-1602.

Cheng, S. 2004. R&D expenditures and CEO compensation. The Accounting Review (April): 305-328.

Cheng, Q. 2005. What determines residual income? The Accounting Review (January): 85-112.

Cheng, Q. and D. B. Farber. 2008. Earnings restatements, changes in CEO compensation, and firm performance. The Accounting Review (September): 1217-1250.

Cheng, Q. and T. D. Warfield. 2005. Equity incentives and earnings management. The Accounting Review (April): 441-476.

Cheng, Z., J. Fang and L. A. Myers. 2023. The differential timeless of stock price in incorporating bad versus good news and the earnings-return asymmetry. The Accounting Review (October): 97-124.

Chenhall, R. H. 1986. Authoritarianism and participative budgeting: A dyadic analysis. The Accounting Review (April): 263-272.

Chenhall, R. H. and D. Morris. 1986. The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. The Accounting Review (January): 16-35.

Chesley, G. R. 1975. Elicitation of subjective probabilities: A review. The Accounting Review (April): 325-337.

Cheung, J. K. and M. Li. 1992. A comment on "The valuation of R&D firms with R&D limited partnerships". The Accounting Review (April): 440-442.

Cheynel, E. and C. B. Edwige. 2020. Public disclosures and information asymmetry: A theory of the mosaic. The Accounting Review (January): 79-99.

Chi, S. S. and D. M. Shanthikumar. 2017. Local bias in Google search and the market response around earnings announcements. The Accounting Review (July): 115-143.

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Chircop, J., D. W. Collins, L. H. Hass and N. Q. Nguyen. 2020. Accounting comparability and corporate innovative efficiency. The Accounting Review (July): 127-151.

Chiu, J. S. and D. T. DeCoster. 1966. Multiple product costing by multiple correlation analysis. The Accounting Review (October): 673-680.

Chiu, P., S. H. Teoh and F. Tian. 2013. Board interlocks and earnings management contagion. The Accounting Review (May): 915-944.

Cho, Y. J., Y. Kim and Y. Zang. 2020. Information externalities and voluntary disclosure: Evidence from a major customer's earnings announcement. The Accounting Review (November): 73-96.

Choi, B., D. W. Collins and W. B. Johnson. 1997. Valuation implications of reliability differences: The case of nonpension postretirement obligations. The Accounting Review (July): 351-383.

Choi, J. 2014. Can offering a signing bonus motivate effort? Experimental evidence of the moderating effects of labor market competition. The Accounting Review (March): 545-570.

Choi, J., A. H. Newman and I. D. Tafkov. 2016. A marathon, a series of sprints, or both? Tournament horizon and dynamic task complexity in multi-period settings. The Accounting Review (September): 1391-1410.

Choi, J., G. Hecht, I. D. Tafkov and K. L. Towry. 2016. Vicarious learning under implicit contracts. The Accounting Review (July): 1087-1108.

Choi, J., G. Hecht, I. D. Tafkov and K. L. Towry. 2020. Bring the noise, but not the funk: Does the effect of performance measure noise on learning depend on whether the learning is experiential or vicarious? The Accounting Review (July): 153-172.

Choi, J., G. W. Hecht and W. B. Tayler. 2012. Lost in translation: The effects of incentive compensation on strategy surrogation. The Accounting Review (July): 1135-1163.

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

Choi, J. J., C. X. Mao and A. D. Upadhyay. 2015. Earnings management and derivative hedging with fair valuation: Evidence from the effects of FAS 133. The Accounting Review (July): 1437-1467.

Choo, F. and K. T. Trotman. 1991. The relationship between knowledge structure and judgments for experienced and inexperienced auditors. The Accounting Review (July): 464-485.

Chou, T., J. A. Pittman and Z. Zhuang. 2021. The importance of partner narcissism to audit quality: Evidence from Taiwan. The Accounting Review (November): 103-127.

Chow, C. W. 1982. The demand for external auditing: Size, debt and ownership influences. The Accounting Review (April): 272-291.

Chow, C. W. 1983. 1982 Competitive manuscript award: The impacts of accounting regulation on bondholder and shareholder wealth: The case of the securities acts. The Accounting Review (July): 485-520.

Chow, C. W. 1983. 1983 Competitive manuscript award: The effects of job standard tightness and compensation scheme on performance: An exploration of linkages. The Accounting Review (October): 667-685.

Chow, C. W. and A. Wong-Boren. 1987. Voluntary financial disclosure by Mexican corporations. The Accounting Review (July): 533-541.

Chow, C. W. and S. J. Rice. 1982. Qualified audit opinions and auditor switching. The Accounting Review (April): 326-335.

Chow, C. W., J. C. Cooper; W. S. Waller. 1988. Participative budgeting: Effects of a truth-inducing pay scheme and information asymmetry on slack and performance. The Accounting Review (January): 111-122.

Chow, T. K., J. L. Hoopes and E. L. Maydew. 2023. Profit shifting during foreign tax holidays. The Accounting Review (July): 115-142.

Chow, Y. C. 1939. The concept of expense. The Accounting Review (December): 340-349.

Chow, Y. C. 1942. The doctrine of proprietorship. The Accounting Review (April): 157-163.

Christ, M. H., K. L. Sedatole and K. L. Towry. 2012. Sticks and carrots: The effect of contract frame on effort in incomplete contracts. The Accounting Review (November): 1913-1938.

Christ, M. Y. 1993. Evidence on the nature of audit planning problem representations: An examination of auditor free recalls. The Accounting Review (April): 304-322.

Christensen, B. E., N. G. Lundstrom and N. J. Newton. 2021. Does the disclosure of PCAOB inspection findings increase audit firms' litigation exposure? The Accounting Review (May): 191-219.

Christensen, D. M. 2016. Corporate accountability reporting and high-profile misconduct. The Accounting Review (March): 377-399.

Christensen, D. M., G. Serafeim and A. Sikochi. 2022. Why is corporate virtue in the eye of the beholder? The case of ESG ratings. The Accounting Review (January): 147-175. (Environmental, social, and governance).

Christensen, D. M., M. B. Mikhail and B. R. Walther. 2017. From K street to Wall Street: Political connections and stock recommendations. The Accounting Review (May): 87-112.

Christensen, H. B., M. G. Maffett and T. Rauter. 2022. Policeman for the world: The impact of extraterritorial FCPA enforcement on foreign investment and internal controls. The Accounting Review (September): 189-219.

Christensen, J. 2010. Accounting errors and errors of accounting. The Accounting Review (November): 1827-1838.

Christensen, J. 2018. Accounting in 2036: A learned profession: Part II: A learned research and education environment. The Accounting Review (November): 387-390.

Christensen, P. O. and H. Frimor. 2020. Public information and efficient capital investments: Implications for the cost of capital and firm values. The Accounting Review (September): 57-93.

Christensen, P. O. and Z. Qin. 2014. Information and heterogeneous beliefs: Cost of capital, trading volume, and investor welfare. The Accounting Review (January): 209-242.

Christensen, P. O., F. Sabac and J. Tian. 2010. Ranking performance measures in multi-task agencies. The Accounting Review (September): 1545-1575.

Christensen, P. O., G. A. Feltham and M. G. H. Wu. 2002. "Cost of capital" in residual income for performance evaluation ". The Accounting Review (January): 1-23.

Christensen, P. O., L. E. de la Rosa and G. A. Feltham. 2010. Information and the cost of capital: An ex ante perspective. The Accounting Review (May): 817-848.

Christenson, C. 1955. Construction of present value tables for use in evaluating capital investment opportunities. The Accounting Review (October): 666-672.

Christenson, C. 1983. The methodology of positive accounting. The Accounting Review (January): 1-22.  (Interesting controversy: Positive vs. normative theory. Positive accounting theory is concerned with why accounting is what it is, why accountants do what they do, and how this affects people and resources. Normative, or negative accounting theory is concerned with what ought to be.)

Christiansen, I. K. 1961. Bringing reality into the accounting program. The Accounting Review (April): 293-296.

Christie, A. A. and J. L. Zimmerman. 1994. Efficient and opportunistic choices of accounting procedures: Corporate control contests. The Accounting Review (October): 539-566.

Chua, W. F. 1986. Radical developments in accounting thought. The Accounting Review (October): 601-632.

Chuk, E. C. 2013. Economic consequences of mandated accounting disclosures: Evidence from pension accounting standards. The Accounting Review (March): 395-427.

Chumachenko, N. G. 1968. Once again: The volume-mix-price/cost budget variance analysis. The Accounting Review (October): 753-762.

Chung, B. H. and P. Hribar. 2021. CEO overconfidence and the timeliness of goodwill impairments. The Accounting Review (May): 221-259.

Chung, H. and S. Kallapur. 2003. Client importance, nonaudit services, and abnormal accruals. The Accounting Review (October): 931-955.

Chung, K., D. Ghicas and V. Pastena. 1993. Lenders' use of accounting information in the oil and gas industry. The Accounting Review (October): 885-895.

Church, B. K., W. Jiang, X. Kuang and A. Vitalis. 2019. A dollar for a tree or a tree for a dollar? The behavioral effects of measurement basis on managers' CSR investment decision. The Accounting Review (September): 117-137.

Churchill, N. 1964. Linear algebra and cost allocations: Some examples. The Accounting Review (October): 894-904.

Churchill, N. C. and J. K. Shank. 1975. Accounting for affirmative action programs: A stochastic flow approach. The Accounting Review (October): 643-656.

Churchill, N. C. and W. W. Cooper. 1965. A field study of internal auditing. The Accounting Review (October): 767-781.

Churchman, C. W. 1971. On the facility, felicity, and morality of measuring social change. The Accounting Review (January): 30-35.

Chychyla, R., D. Falsetta and S. Ramnath. 2022. Strategic choice of presentation format: The case of ETR reconciliations. The Accounting Review (January): 177-211. (Effective tax rates).

Chyz, J. A. and F. B. Gaertner. 2018. Can paying "too much" or "too little" tax contribute to forced CEO turnover? The Accounting Review (January): 103-130.

Cianciaruso, D., I. Marinovic and K. Smith. 2023. Asymmetric disclosure, noise trade, and firm valuation. The Accounting Review (September): 215-240.

Cichello, M. S., C. E. Fee, C. J. Hadlock and R. Sonti. 2009. Promotions, turnover, and performance evaluation: Evidence from the careers of division managers. The Accounting Review (July): 1119-1143.

Claire, R. S. 1944. Training for the public accounting profession. The Accounting Review (April): 150-159.

Clark, J. J. and P. Elgers. 1973. Forecasted income statements: An investor perspective. The Accounting Review (October): 668-678.

Clark, R. L. and R. B. Sweeney. 1985. Admission to accounting programs: Using a discriminant model as a classification procedure. The Accounting Review (July): 508-518.

Clarke, J. W. 1946. Statement of accounting policies for war contract terminations. The Accounting Review (January): 31-37.

Clarke, R. W. 1968. Extension of the CPA's attest function in corporate annual reports. The Accounting Review (October): 769-776.

Clarkson, P. M., Y. Li and G. D. Richardson. 2004. The market valuation of environmental capital expenditures by pulp and pager companies. The Accounting Review (April): 329-353.

Clary, D. A. 1973. Blueprint for an accounting program in federal taxation. The Accounting Review (April): 425-427.

Clay, R. J. Jr. and M. H. Mann. 1976. Modification of standards: A proposed solution to the problem of increased accounting enrollment. The Accounting Review (April): 352-358.

Clement, M. B. and S. Y. Tse. 2003. Do investors respond to analysts' forecast revisions as if forecast accuracy is all that matters? The Accounting Review (January): 227-249.

Clevenger, E. 1943. Presenting the theory of debit and credit. The Accounting Review (January): 40-44.

Clinch, G. and J. Magliolo. 1992. Market perceptions of reserve disclosures under SFAS No. 69. The Accounting Review (October): 843-861.

Clinch, G. and W. Li. 2022. Short-selling and information arrival earnings announcements: Evidence from Regulation SHO. The Accounting Review (July): 237-258.

Clor-Proell, S. M. 2009. The effects of expected and actual accounting choices on judgments and decisions. The Accounting Review (September): 1465-1493.

Clor-Proell, S. M., R. D. Guggenmos and K. Rennekamp. 2020. Mobile devices and investment news apps: The effects of information release, push notification, and the fear of missing out. The Accounting Review (September): 95-115.

Clough, B. A. 1973. Towards a definition of experience. The Accounting Review (October): 798-799.

Cloyd, C. B. 1997. Performance in tax research tasks: The joint effects of knowledge and accountability. The Accounting Review (January): 111-131.

Cloyd, C. B. and B. C. Spilker. 1999. The influence of client preferences on tax professionals' search for judicial precedents, subsequent judgments and recommendations. The Accounting Review (July): 299-322.

Cloyd, H. M. 1971. Optimum course requirements for nonaccounting majors. The Accounting Review (July): 591-594.

Cobb, E. K. 1960. Current status of managerial accounting as a course of study. The Accounting Review (January): 125-129.

Cohen, A. H. 1954. Revenue Act of 1954 - Significant accounting changes. The Accounting Review (October): 543-551.

Cohen, A. H. 1956. The impact of the new revenue code upon accounting. The Accounting Review (April): 206-216.

Cohen, D., M. N. Darrough, R. Huang and T. Zach. 2011. Warranty reserve: Contingent liability, information signal, or earnings management tool? The Accounting Review (March): 569-604.

Cohen, D. A. and B. Li. 2020. Customer-base concentration, investment, and profitability: The U.S. Government as a major customer. The Accounting Review (January): 101-131.

Cohen, J. R., U. Hoitash, G. Krishnamoorthy and A. M. Wright. 2014. The effect of audit committee industry expertise on monitoring the financial reporting process. The Accounting Review (January): 243-273.

Cohen, M., S. P. Katz, S. Mutlu and G. Sadka. 2019. Do debt covenants constrain borrowings prior to violation? Evidence from SFAS 160. The Accounting Review (March): 133-156.

Cohen, M. F. 1965. Current developments at the SEC. The Accounting Review (January): 1-8.

Cohen, S. I. and M. Loeb. 1982. Public goods, common inputs, and the efficiency of full cost allocations. The Accounting Review (April): 336-347.

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

Colantoni, C. S., R. P. Manes and A. Whinston. 1971. A unified approach to the theory of accounting and information systems. The Accounting Review (January): 90-102.

Cole, W. M. 1936. Theories of cost. The Accounting Review (March): 4-9.

Coleman, A. R. 1957. A Report by the Task Committee on Faculty Personnel: [Introduction]. The Accounting Review (April): 239-241.

Coleman, B., K. Merkley and J. Pacelli. 2022. Human versus machine: A comparison of robo-analyst and traditional research analyst investment recommendations. The Accounting Review (September): 221-244.

Coleman, L. W. Jr. 1943. The use of determinants in the solution of systems of linear equations. The Accounting Review (January): 44-48.

Coleman, R. W. 1949. The role of accounting in management. The Accounting Review (April): 179-183.

Colen, D. A., A. Dey and T. Z. Lys. 2008. Real and accrual-based earnings management in the pre- and post-Sarbanes-Oxley periods. The Accounting Review (May): 757-787.

Coletti, A. L., K. L. Sedatole and K. L. Towry. 2005. The effect of control systems on trust and cooperation in collaborative environments. The Accounting Review (April): 477-500.

Collins, D. W. and M. C. O'Connor. 1978. An examination of the association between accounting and share price data in the extractive petroleum industry: A comment and extension. The Accounting Review (January): 228-239.

Collins, D. W., M. Pincus and H. Xie. 1999. Equity valuation and negative earnings: The role of book value of equity. The Accounting Review (January): 29-61.

Collins, D. W., M. S. Rozeff and W. K. Salatka. 1982. The SEC's rejection of SFAS No. 19: Tests of market price reversal. The Accounting Review (January): 1-17.

Collins, D. W., R. S. Pungaliya and A. M. Vijh. 2017. The effects of firm growth and model specification choices on tests of earnings management in quarterly settings. The Accounting Review (March): 69-100.

Collins, F. 1978. The interaction of budget characteristics and personality variables with budgetary response attitudes. The Accounting Review (April): 324-335.

Collins, F., P. Munter and D. W. Finn. 1987. The budgeting games people play. The Accounting Review (January): 29-49.

Collins, F. B. 1954. Business-Type statements in the budget of the United States. The Accounting Review (July): 472-479.

Collins, G. W. 1946. Analysis of working capital. The Accounting Review (October): 430-441.

Collins, J. H. and D. Kemsley. 2000. Capital gains and dividend taxes in firm valuation: Evidence of triple taxation. The Accounting Review (October): 405-427.

Collins, J. H. and R. D. Plumlee. 1991. The taxpayer's labor and reporting decision: The effect of audit schemes. The Accounting Review (July): 559-576. (Part of a forum on reporting and auditing tax compliance).

Comiskey, E. E. 1966. Cost control by regression analysis. The Accounting Review (April): 235-238.

Comiskey, E. E. 1971. Market response to changes in depreciation accounting. The Accounting Review (April): 279-285.

Comiskey, E. E. 1972. On the value of R² in regression analysis: A reply. The Accounting Review (April): 358-359.

Comiskey, E. E. and C. W. Mulford. 1986. Investment decisions and the equity accounting standard. The Accounting Review (July): 519-525.

Comiskey, E. E. and F. A. Mlynarczyk. 1968. Recognition of income by finance companies. The Accounting Review (April): 248-256.

Commerford, B. P., C. Mullis and C. M. Stefaniak. 2023. Management's reporting motives and the leniency of auditors' internal control evaluations: The role of organizational identification and auditor-type. The Accounting Review (May): 153-173.

Commerford, B. P., R. C. Hatfield and R. W. Houston. 2018. The effect of real earnings management on auditor scrutiny of management's other financial reporting decisions. The Accounting Review (September): 145-163.

Commerford, B. P., R. C. Hatfield, R. W. Houston and C. Mullis. 2017. Auditor information foraging behavior. The Accounting Review (July): 145-160.

Committee for New Courses for Professional Accounting Programs: Report. 1977. The Accounting Review (Supplement): 133, 135-137, 139-143, 145-149, 151-155, 157-160.

Committee on Accounting and Information Systems: Report. 1971. The Accounting Review (Supplement): 287-350. (Committee members are listed in the front matter.

Committee on Accounting Education. 1974. Inclusion of EDP in an undergraduate auditing curriculum: Some possible approaches. The Accounting Review (October): 859-864.

Committee on Accounting for Human Resources: Report. 1974. The Accounting Review (Supplement): 115-124. Committee members are listed in the Front matter.

Committee on Accounting for Social Performance: Report. 1976. The Accounting Review (Supplement): 38-39, 41-69. Committee members are listed in the Front matter.

Committee on Accounting History. 1970. The Accounting Review (Supplement): 53-64.

Committtee on Accounting in Developing Countries: Report. 1976. The Accounting Review (Supplement): 199-212. Committee members are listed in the Front matter.

Committee on Accounting in the Public Sector, 1974-76. 1977. The Accounting Review (Supplement): 33-35, 37-52.

Committee on Accounting Practice of Not-for-Profit Organizations: Report. 1971. The Accounting Review (Supplement): 81-163. (Committee members are listed in the front matter.

Committee on Accreditation. 1977. The Accounting Review (Supplement): 161, 163-164.

Committee on Accounting Theory Construction and Verification: Report. 1971. The Accounting Review (Supplement): 51+53-79. Committee members are listed in the front matter.

Committee on Accounting Valuation Bases: Report. 1972. The Accounting Review (Supplement): 535-573. Committee members are listed in the Front matter.

Committee on Application of Learning and Communications Theories to Accounting Instruction: Report. 1972. The Accounting Review (Supplement): 267-292. Committee members are listed in the Front matter.

Committee on Auditing 1972-73: Report. 1974. The Accounting Review (Supplement): 157-175. Committee members are listed in the Front matter.

Committee on Auditing Education: Report. 1973. The Accounting Review (Supplement): 1-16. Committee members are listed in the Front Matter.

Committee on Behavioral Science Content of the Accounting Curriculum: Report. 1971. The Accounting Review (Supplement): 247-285.  Committee members are listed in the front matter.

Committee on Concepts and Standards. 1955. Consolidated financial statements: Supplementary statement No. 7. The Accounting Review (April): 194-197.

Committee on Concepts and Standards - External Reporting: Report. 1974. The Accounting Review (Supplement): 203-222. Committee members are listed in the Front matter.

Committee on Concepts and Standards for External Financial Reports: Report. 1975. The Accounting Review (Supplement): 41-49. Committee members are listed in the Front matter.

Committee on Concepts and Standards - Internal Planning and Control: Report. 1974. The Accounting Review (Supplement): 79-96. Committee members are listed in the Front matter.

Committee on Concepts and Standards - Inventory Measurement. 1964. A discussion of various approaches to inventory measurement: Supplementary statement No. 2. The Accounting Review (July): 700-714.

Committee on Concepts and Standards - Long-Lived Assets. 1964. Accounting for land, buildings, and equipment: Supplementary statement No. 1. The Accounting Review (July): 693-699.

Committee on Concepts and Standards - Managerial Planning and Control. 1977. The Accounting Review (Supplement): 53, 55-63.

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1951. Price level changes and financial statements: Supplementary Statement No. 2. The Accounting Review (October): 468-474.

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1951. Reserves and retained income: Supplementary Statement No. 1. The Accounting Review (April): 153-156.

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

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1952. Current assets and current liabilities: Supplementary statement No. 3. The Accounting Review (January): 15.

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1954. Accounting corrections: Supplementary Statement No. 5. The Accounting Review (April): 186-187.

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1954. Inventory pricing and changes in price levels: Supplementary Statement No. 6. The Accounting Review (April): 188-193.

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1955. Standards of disclosure for published financial reports: Supplementary statement No. 8. The Accounting Review (July): 400-404.

Committee on Concepts of Accounting Applicable to the Public Sector, 1970-71: Report. 1972. The Accounting Review (Supplement): 77-108. Committee members are listed in the Front matter.

Committee on Consequences of Accreditation. 1977. The Accounting Review (Supplement): 165, 167-177.

Committee on Corporate Financial Reporting: Report. 1972. The Accounting Review (Supplement): 523, 525-533. Committee members are listed in the Front matter.

Committee on Cost Concepts and Standards. 1956. Tentative statement of cost concepts underlying reports for management purposes. The Accounting Review (April): 182-193.

Committee on Cost and Profitability Analyses for Marketing: Report. 1972. The Accounting Review (Supplement): 575, 577-615. Committee members are listed in the Front matter.

Committee on Courses in Financial Accounting: Report. 1972. The Accounting Review (Supplement): 295-315.  Committee members are listed in the Front matter.

Committee on Courses in Managerial Accounting: Report. 1972. The Accounting Review (Supplement): 1-13.  Committee members are listed in the Front matter.

Committee on CPA Examinations American Accounting Association 1966-1967 Report to the Executive Committee. 1968. The Accounting Review (Supplement): 16-21.

Committee on Environmental Effects of Organizational Behavior: Report. 1973. The Accounting Review (Supplement): 75-119. Committee members are listed in the Front matter.

Committee on External Measurement and Reporting: Report. 1973. The Accounting Review (Supplement): 243-251. Committee members are listed in the Front matter.

Committee on External Reporting: Evaluation of external reporting practices. 1969. The Accounting Review (Supplement): 79-123.

Committee on Faculty Residency. 1955. Faculty fellowships in industrial and professional accounting. The Accounting Review (October): 605-606.

Committee on Federal Income Taxes: Report. 1974. The Accounting Review (Supplement): 177-201. Committee members are listed in the Front matter.

Committee on Federal Taxation: Report. 1972. The Accounting Review (Supplement): 259-265.  Committee members are listed in the Front matter.

Committee on Financial Accounting Standards Subcommittee on Leases. 1976. The Accounting Review (Supplement): 229-235. Committee members are listed in the Front matter. 

Committee on Foundations of Accounting Measurement: Report. 1971. The Accounting Review (Supplement): 1, 3-48. Committee members are listed in the Front matter.

Committee on Human Resource Accounting: Report. 1973. The Accounting Review (Supplement): 169-185. Committee members are listed in the Front matter.

Committee on Information Systems: Report. 1972. The Accounting Review (Supplement): 187, 189-213. Committee members are listed in the Front matter.

Committee on Internal Measurement and Reporting: Report. 1973. The Accounting Review (Supplement): 209-241. Committee members are listed in the Front matter. (See page 217 for a graphic illustration of a methodological network or total research strategy).

Committee on International Accounting: Report. 1973. The Accounting Review (Supplement): 121-167. Committee members are listed in the Front matter.

Committee on International Accounting: Report. 1974. The Accounting Review (Supplement): 251-269. Committee members are listed in the Front matter.

Committee on International Accounting: Report. 1975. The Accounting Review (Supplement): 91-95. Committee members are listed in the Front matter.

Committee on International Accounting: Report. 1976. The Accounting Review (Supplement): 70-196. Committee members are listed in the Front matter.

Committee on International Accounting Operations and Education. 1977. The Accounting Review (Supplement): 65-67, 69-75, 77-101, 103-115, 117-132.

Committee on International Accounting Research 1967 Report: International Financial Reporting and the AAA Basic Standards. 1968. The Accounting Review (Supplement): 3-14.

Committee on Junior (Community) College Curriculum in Accounting: Report. 1972. The Accounting Review (Supplement): 165-185. Committee members are listed in the Front matter.

Committee on Management Information Systems: Report. 1974. The Accounting Review (Supplement): 141-155. Committee members are listed in the Front matter.

Committee on Managerial Accounting: Report. 1970. The Accounting Review (Supplement): 1-8.

Committee on Managerial Accounting: Reports. 1972. The Accounting Review (Supplement): 317-335. Committee members are listed in the Front matter.

Committee on Managerial Decision Models: Report. 1969. The Accounting Review (Supplement): 43-76.

Committee on Masters' Programs in Accounting: Report. 1970. The Accounting Review (Supplement): 45-51.

Committee on Measures of Effectiveness for Social Programs: Report. 1972. The Accounting Review (Supplement): 337, 339-396. Committee members are listed in the Front matter.

Committee on Multi-Media Instruction in Accounting: Report. 1972. The Accounting Review (Supplement): 111, 113-162. Committee members are listed in the Front matter.

Committee on Non-Financial Measures of Effectiveness: Report. 1971. The Accounting Review (Supplement): 165-211. Committee members are listed in the front matter.

Committee on Nonprofit Organizations, 1973-74: Report. 1975. The Accounting Review (Supplement): 1, 3-39. Committee members are listed in the Front matter.

Committee on Not-For-Profit Organizations, 1972-73: Report. 1974. The Accounting Review (Supplement): 225, 227-249. Committee members are listed in the Front matter.

Committee on Professional Programs of Accounting Report. 1968. The Accounting Review (Supplement): 23-49.

Committee on Research. 1926. Memorandum from Committee on Research (Basis for and outline of a research program in accounting). The Accounting Review (March): 128-132.

Committee on Research Methodology in Accounting: Report. 1972. The Accounting Review (Supplement): 399, 401-520. Committee members are listed in the Front matter.

Committee on Social Costs. 1975. The Accounting Review (Supplement): 51, 53-89. Committee members are listed in the Front matter.

Committee on Tax and Financial Entity Theory: Report. 1973. The Accounting Review (Supplement): 187-207. Committee members are listed in the Front matter.

Committee on Tax Information Service: Report. 1973. The Accounting Review (Supplement): 255-297. Committee members are listed in the Front matter.

Committee on the Accounting Curriculum for Junior and Community Colleges: Report. 1970. The Accounting Review (Supplement): 11-26.

Committee on the CPA Examination: Report. 1972. The Accounting Review (Supplement): 215-235. (Committee members are listed in the Front matter).

Committee on the CPA Examinations: Report. 1973. The Accounting Review (Supplement): 21-35. Committee members are listed in the Front matter.

Committee on the Junior (Community) College Curriculum: Report. 1973. The Accounting Review (Supplement): 37-71. Committee members are listed in the Front matter.

Committee on the Measurement Methods Content of the Accounting Curriculum: Report. 1971. The Accounting Review (Supplement): 213-245. Committee members are listed in the front matter.

Committee on the Measurement of Social Costs American Accounting Association: Report. 1974. The Accounting Review (Supplement): 99-113. Committee members are listed in the Front matter.

Committee on the Relationship of Behavioral Science and Accounting: Report. 1974. The Accounting Review (Supplement): 127-139. Committee members are listed in the Front matter.

Committee on the Role of the Computer in Accounting Education: Report. 1970. The Accounting Review (Supplement): 29-43.

Committee to Compile a Revised Statement of Educational Policy Report. 1968. The Accounting Review (Supplement): 51-121.

Committee to Examine the 1969 Report of the AICPA Committee on Education & Experience Requirements for CPAs: Report. 1972. The Accounting Review (Supplement): 237-257. Committee members are listed in the Front matter.

Committee to Examine the Editorial Policy of the Accounting Review and to Consider Additional Publication Outlets. 1977. The Accounting Review (Supplement): 15, 17-32.

Committees on Future Professorial Supply and Demand: Reports. 1974. The Accounting Review (Supplement): 1-77. Committee members are listed in the Front matter.

Committees on Professional Examinations: Reports. 1976. The Accounting Review (Supplement): 1, 3-30, 32-33, 36-37. Committee members are listed in the Front matter.

Comprix, J., K. Lopatta and S. A. Tideman. 2022. The role of gender in the aggressive questioning of CEOs during earnings conference calls. The Accounting Review (November, Issue 7): 79-107.

Concepts and Standards Research Commitee. 1965. The Business Entity. "The Entity Concept." The Accounting Review (April): 358-367.

Conley, W. H. 1939. Accounting in the junior colleges. The Accounting Review (March): 22-26.

Conroy, R. M. and J. S. Hughes. 1987. Delegated information gathering decisions. The Accounting Review (January): 50-66.

Cook, F. H. 1939. The sale as a test of income realization. The Accounting Review (December): 355-367.

Cook, F. H. 1942. Abandoned property and the rate base. The Accounting Review (July): 243-251.

Cook, J. S. and O. J. Holzmann. 1976. Current cost and present value in income theory. The Accounting Review (October): 778-787.

Cook, J. W. 1960. Public accounting experience for private accountants. The Accounting Review (January): 93-95.

Coon, S. J. 1935. Devaluation and damages. The Accounting Review (September): 301-302.

Cooper, R. S. 1945. Accounting for the dairy products industry. The Accounting Review (October): 431-440.

Cooper, W. 1940. Winnebago Distilling Company: A promotion. The Accounting Review (June): 271-273.

Cooper, W. W. 1948. Statistical use of accounting information in federal economic policy formation. The Accounting Review (July): 244-250.

Cooper, W. W. 1949. Social accounting: An invitation to the accounting profession. The Accounting Review (July): 233-239.

Cooper, W. W. and J. M. Crawford. 1953. The status of social accounting and national income statistics in countries other than the United States. The Accounting Review (April): 221-238.

Cooper, W. W., N. Dopuch and T. F. Keller. 1968. Budgetary disclosure and other suggestions for improving accounting reports. The Accounting Review (October): 640-648.

Copeland, B. R. 1965. A case study in gross profit analysis. The Accounting Review (January): 214-219.

Copeland, M. A. 1949. Social accounting for moneyflows. The Accounting Review (July): 254-264.

Copeland, R. M. 1969. Textbook knowledge: Fact or fiction. The Accounting Review (January): 164-167.

Copeland, R. M. and M. L. Moore. 1968. Actual use of specialized accounting statements. The Accounting Review (April): 384-386.

Copeland, R. M. and M. L. Moore. 1972. Validity of the 1966 tax model as a research tool. The Accounting Review (April): 395-396.

Copeland, R. M. and R. D. Licastro. 1968. A note on income smoothing. The Accounting Review (July): 540-545.

Copeland, R. M., A. J. Francia and R. H. Strawser. 1973. Students as subjects in behavioral business research. The Accounting Review (April): 365-372.

Copeland, R. M., A. J. Francia and R. H. Strawser. 1974. Further comments on students as subjects in behavioral business research. The Accounting Review (July): 534-537.

Copley, P. A., M. S. Doucet and K. M. Gaver. 1994. A simultaneous equations analysis of quality control review outcomes and engagement fees for audits of recipients of federal financial assistance. The Accounting Review (January): 244-256.

Corbin, D. A. 1951. Accounting and rising prices in a student co-operative. The Accounting Review (October): 568-572.

Corbin, D. A. 1955. A case study of price-level adjustments. The Accounting Review (April): 268-281.

Corbin, D. A. 1956. A simple method for preparing a priority table in partnership liquidation by installments. The Accounting Review (April): 313-315.

Corbin, D. A. 1961. Proposals for improving funds statements. The Accounting Review (July): 398-405.

Corbin, D. A. 1962. The revolution in accounting. The Accounting Review (October): 626-635. (Accounting must be forward looking).

Corbin, D. A. 1963. Comments on "The accretion concept of income". The Accounting Review (October): 742-744.

Corbin, D. A. 1967. On the feasibility of developing current cost information. The Accounting Review (October): 635-641.

Corcoran, A. W. 1965. Simultaneous preparation of funds and cash flow statements. The Accounting Review (April): 440-448.

Corcoran, A. W. 1969. Computers versus mathematics. The Accounting Review (April): 359-374.

Corcoran, A. W. and W. E. Leininger. 1973. In-process inventories and multiproduct production systems. The Accounting Review (April): 373-374.

Corcoran, A. W. and W. E. Leininger. 1973. Stochastic process costing models. The Accounting Review (January): 105-114.

Corcoran, A. W. and W. E. Leininger. 1975. Isolating accounting variances via partitioned matrices. The Accounting Review (January): 184-188.

Core, J. E. and H. A. Packard. 2022. Non-price and price performance vesting provisions and CEO incentives. The Accounting Review (November, Issue 7): 109-134.

Core, J. E., W. R. Guay and R. E. Verrecchia. 2003. Price versus non-price performance measures in optimal CEO compensation contracts. The Accounting Review (October): 957-981.

Core, J. E., W. R. Guay and S. P. Kothari. 2002. The economic dilution of employee stock options: Diluted EPS for valuation and financial reporting. The Accounting Review (July): 627-652.

Corless, J. C. 1972. Assessing prior distributions for applying Bayesian statistics in auditing. The Accounting Review (July): 556-566.

Corless, J. C. 1975. Comment on assessing prior distributions for applying Bayesian statistics in auditing: A reply. The Accounting Review (January): 158-159.

Cornell, B. and W. R. Landsman. 1989. Security price response to quarterly earnings announcements and analysts' forecast revisions. The Accounting Review (October): 680-692.

Corona, C. and R. S. Randhawa. 2018. The value of confession: Admitting mistakes to build reputation. The Accounting Review (May): 133-161.

Corona, C., L. Nan and G. Zhang. 2015. Accounting information quality, interbank competition, and bank risk-taking. The Accounting Review (May): 967-985.

Corona, C., L. Nan and G. Zhang. 2019. Banks' asset reporting frequency and capital regulation: An analysis of discretionary use of fair-value accounting. The Accounting Review (March): 157-178.

Corstvet, E. 1935. Adequacy of accounting records in a money economy. The Accounting Review (September): 273-286.

Corstvet, E. 1936. Adequate records as an element in business survival. The Accounting Review (March): 49-63.

Costello, A. M., R. Petacchi and J. P. Weber. 2017. The impact of balanced budget restrictions on states' fiscal actions. The Accounting Review (January): 51-71.

Cotter, A. 1940. Why last-in?. The Accounting Review (September): 419-421.

Coughlan, J. 1959. Industrial accounting. The Accounting Review (July): 415-428. (Interesting discussion and example of mercantile accounting vs. industrial accounting, i.e., calendar periods vs. project periods and sales vs. time).

Coughlan, J. W. 1955. Applicability of the realization principle to money claims in common dollar accounting. The Accounting Review (January): 103-113.

Coughlan, J. W. 1957. The guises of replacement cost. The Accounting Review (July): 434-447.

Courtenay, S. M. and S. B. Keller. 1994. Errors in databases revisited: An examination of the CRSP shares-outstanding data. The Accounting Review (January): 285-291.

Covert, V. F. 1946. Reducing accounting costs. The Accounting Review (July): 278-282.

Cowan, T. K. 1965. A resources theory of accounting. The Accounting Review (January): 9-20.

Cowan, T. K. 1965. Are truth and fairness generally acceptable? The Accounting Review (October): 788-794.

Cowan, T. K. 1968. A pragmatic approach to accounting theory. The Accounting Review (January): 94-100.

Cowie, J. B. and J. M. Fremgen. 1970. Computers versus mathematics: Round 2. The Accounting Review (January): 27-37.

Cowin, R. B. 1931. Incorporation of partnership. The Accounting Review (December): 313-315.

Cowin, R. B. 1932. A problem on the admission of a partner. The Accounting Review (June): 137-139.

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

Cowle, E. N. and S. P. Rowe. 2022. Don't make me look bad: How the audit market penalizes auditors for doing their job. The Accounting Review (May): 205-226.

Cowle, E. N., T. J. Kleppe, J. R. Moon Jr. and J. E. Shipman. 2022. Client consulting opportunities and the reemergence of Big 4 consulting practices: Implications for the audit market. The Accounting Review (November, Issue 7): 135-168.

Cox, C. 1958. Report of the annual convention. The Accounting Review (January): 118-119.

Cox, C. 1959. Report of the annual convention. The Accounting Review (January): 124-126.

Cox, C. E. 1930. What is cost? The Accounting Review (December): 288-297.

Cox, C. T. 1985. Further evidence on the representativeness of management earnings forecasts. The Accounting Review (October): 692-701.

Cox, F. L. 1947. The CPA law examinations. The Accounting Review (October): 353-359.

Cox, R. C. 1955. American Accounting Association: Analysis of membership. The Accounting Review (July): 427.

Cox, R. C. 1955. Report of the annual convention. The Accounting Review (January): 128-129.

Cox, R. C. 1956. Report of the annual convention. The Accounting Review (January): 119-121.

Cox, R. C. 1957. Report of the annual convention. The Accounting Review (January): 112-113.

Cox, R. G. 1957. The place of tax and fiscal policy issues in the federal income tax course. The Accounting Review (January): 95-97.

Cox, R. G. 1958. Conflicting concepts of income for managerial and federal income tax purposes. The Accounting Review (April): 242-245.

Cox, R. C. 1960. Report of the annual convention. The Accounting Review (January): 118-119.

Cramer, D. H. 1957. What Does the Employer Expect of the College Graduate? The Accounting Review (January): 15-20.

Cramer, J. J. Jr. 1964. A note on pension trust accountings. The Accounting Review (October): 869-875.

Cramer, J. J. Jr. 1965. Legal influences on pension trust accounting. The Accounting Review (July): 606-616.

Cramer, J. J. Jr. 1972. Incompatibility of bad debt "expense" with contemporary accounting theory. The Accounting Review (July): 596-598.

Cramer, J. J. Jr. 1973. Bad debt "expense": Not a member of the class of data for measuring operating income: A reply. The Accounting Review (October): 779-784.

Cramer, J. J. Jr. and W. J. Schrader. 1970. Depreciation accounting and the anomalous self-insurance cost. The Accounting Review (October): 698-703.

Crandall, R. H. 1969. Information economics and its implications for the further development of accounting theory. The Accounting Review (July): 457-466.

Crandell, W. T. 1935. Income and its measurement. The Accounting Review (December): 380-400.

Crandell, W. T. 1936. Financial statements of national wealth and national income. The Accounting Review (September): 271-290.

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

Crawford, J. R. 1944. Statistical accounting procedures. The Accounting Review (July): 266-270.

Crawford, S. S., D. T. Roulstone and E. C. So. 2012. Analyst initiations of coverage and stock return synchronicity. The Accounting Review (September): 1527-1553.

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

Crazier, R. A., J. L. McMullin and J. S. Treu. 2021. Are lengthy and boilerplate risk factor disclosures inadequate? An examination of judicial and regulatory assessments of risk factor language. The Accounting Review (July): 131-155.

Cready, W., T. J. Lopez and C. A. Sisneros. 2010. The persistence and market valuation of recurring nonrecurring items. The Accounting Review (September): 1577-1615.

Cready, W. M. 1992. A comment on the proper use of residuals in Patell's squared unexpected return statistic. The Accounting Review (January): 212-215.

Cready, W. M. and D. N. Hurtt. 2002. Assessing investor response to information events using return and volume metrics. The Accounting Review (October): 891-909.

Cready, W. M. and J. K. Shank. 1987. Understanding accounting changes in an efficient market - A comment, replication, and re-interpretation. The Accounting Review (July): 589-596.

Cready, W. M. and P. G. Mynatt. 1991. The information content of annual reports: A price and trading response analysis. The Accounting Review (April): 291-312.

Cready, W. M., T. J. Lopez and C. A. Sisneros. 2012. Negative special items and future earnings: Expense transfer or real improvements. The Accounting Review (July): 1165-1195.

Crichfield, T., T. Dyckman and J. Lakonishok. 1978. An evaluation of security analysts' forecasts. The Accounting Review (July): 651-668.

Croll, D. B. 1982. Cost accounting in the CPA examination - Revisited. The Accounting Review (April): 420-429.

Cronin, M., D. H. Erkens, J. D. Schloetzer and C. H. Tinsley. 2021. How controlling failure perceptions affects performance: Evidence from a field experiments. The Accounting Review (March): 205-230.

Crosby, M. A. 1981. Bayesian statistics in auditing: A comparison of probability elicitation techniques. The Accounting Review (April): 355-365.

Crossman, P. 1953. The function of the cost accountant in cost control. The Accounting Review (January): 25-31.

Crossman, P. 1953. The genesis of cost control. The Accounting Review (October): 522-527.

Crossman, P. T. 1958. The nature of management accounting. The Accounting Review (April): 222-227.

Crum, L. R. 1953. The role of cost accounting in cost control. The Accounting Review (July): 363-372.

Crum, W. F. 1949. Intermediate and advanced accounting advice sheet. The Accounting Review (January): 94-96.

Crum, W. F. 1956. A CPA examination topic frequency analysis. The Accounting Review (January): 122-126.

Crum, W. F. 1978. Survey of doctoral programs in the United States. The Accounting Review (April): 486-494.

Crum, W. F. 1981. 1980 Survey of doctoral programs in accounting in the United States. The Accounting Review (July): 634-641.

Crum, W. F. and D. E. Garner. 1985. 1983 Survey of doctoral programs in accounting in the United States and Canada. The Accounting Review (July): 519-525.

Crumbley, D. L. 1968. Narrowing the taxable and accounting income gap for consolidations. The Accounting Review (July): 554-564.

Crumbley, D. L. 1970. Child care expense deduction - A decision tree application. The Accounting Review (January): 143-145.

Crumbley, D. L. 1972. Introducing probabilities and present value analysis into taxation. The Accounting Review (January): 173-174.

Crumbley, D. L. 1973. Behavioral implications of taxation. The Accounting Review (October): 759-763.

Crumbley, D. L. 1973. Introducing probabilities and present value analysis into taxation: A reply. The Accounting Review (July): 595-597.

Crumbley, D. L. 1974. Behavioral implications of taxation: A reply. The Accounting Review (October): 834-837.

Crumbley, D. L. and R. S. Savich. 1975. Use of human resource accounting in taxation. The Accounting Review (January): 112-117.

Cruse, R. B. Jr.; E. L. Summers. 1965. Economics, accounting practice and Accounting Research Study No. 3. The Accounting Review (January): 82-88.

Cuccia, A. D., K. Hackenbrack and M. W. Nelson. 1995. The ability of professional standards to mitigate aggressive reporting. The Accounting Review (April): 227-248.

Cullather, J. L. 1959. Accounting: Kin to the humanities? The Accounting Review (October): 525-527. ("Is accounting kin to the humanities? One almost answers that it's too close a relative to bring about a marriage." p. 527).

Culpepper, R. C. 1970. A study of some relationships between accounting and decision-making processes. The Accounting Review (April): 322-332.

Cunningham, E. H. 1955. The need for college courses in internal auditing. The Accounting Review (January): 51-57.

Cunningham, L. M., C. Li, S. E. Stein and N. S. Wright. 2019. What's in a name? Initial evidence of U.S. audit partner identification using difference-in-differences analyses. The Accounting Review (September): 139-163.

Curley, A. J. 1971. Conglomerate earnings per share: Real and transitory growth. The Accounting Review (July): 519-528.

Curley, A. J. 1972. Conglomerate growth: The Ostrich effect. The Accounting Review (April): 371-374.

Curley, A. J. and C. G. Carpenter. 1974. Present value models and the multi-asset problem: Comment. The Accounting Review (October): 812-815.

Currie, E. M. and J. L. Witwer. 1969. Gaining a foothold in systems education. The Accounting Review (July): 618-623.

Currin, D. L. and W. A. Spivey. 1972. A note on "Management decision and integer programming". The Accounting Review (January): 144-146.

Curry, D. W. 1971. Opinion 15 vs. a comprehensive financial reporting method for convertible debt. The Accounting Review (July): 490-503.

Curry, R. 1960. Flexible entity accounting. The Accounting Review (January): 120-122.

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

Curtis, A. B., S. E. McVay and B. C. Whipple. 2014. The disclosure of non-GAAP earnings information in the presence of transitory gains. The Accounting Review (May): 933-958.

Cushing, B. E. 1968. Some observations on Demski's ex post accounting system. The Accounting Review (October): 668-671.

Cushing, B. E. 1974. A mathematical approach to the analysis and design of internal control systems. The Accounting Review (January): 24-41.

Cushing, B. E. 1975. A further note on the mathematical approach to internal control. The Accounting Review (January): 151-154.

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

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

Cushing, B. E. and C. H. Smith. 1972. A new emphasis for introductory accounting instruction. The Accounting Review (July): 599-601.

Cushing, B. E. and E. B. Deakin. 1974. Firms making accounting changes: A comment. The Accounting Review (January): 104-111.

Cushing, B. E. and M. J. LeClere. 1992. Evidence on the determinants of inventory accounting policy choice. The Accounting Review (April): 355-366. (Part of a forum on LIFO choice of inventory valuation).

Cussatt, M. and P. Demere. 2023. The usefulness of corporate income tax accounting: Evidence from pension returns. The Accounting Review (January): 163-190.

Cyert, R. M. 1957. Test-checking and the poisson distribution - A further comment. The Accounting Review (July): 395-397.

Cyert, R. M. and J. T. Wheeler. 1960. A proposal for an integrated course in statistics and accounting. The Accounting Review (January): 51-59.

Cyert, R. M., G. M. Hinckley and R. J. Monteverde. 1960. Statistical sampling in the audit of the Air Force motor vehicle inventory. The Accounting Review (October): 667-673.

Czerney, K., J. J. Schmidt and A. M. Thompson. 2014. Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk? The Accounting Review (November): 2115-2149.

Czerney, K., J. J. Schmidt, A. M. Thompson and W. Zhu. 2020. Do type II subsequent events impair financial reporting quality? The Accounting Review (November): 97-123.

A  |  B  |  C  |  D-E  |  F-G  |  H-J  |  K-L  |  M-N  |  O-R  |  S  |  T-U  |  V-Z