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1926-2023
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Journal Bibliographies
D'Augusta, C. and M. D. DeAngelis. 2020. Tone concavity around expected earnings. The Accounting Review (January): 133-164.
D'Souza, J. M. 1998. Rate-regulated enterprises and mandated accounting changes: The case of electric utilities and post-retirement benefits other than pensions (SFAS No. 106). The Accounting Review (July): 387-410.
D'Souza, J. M., K. Ramesh and M. Shen. 2010. The interdependence between institutional ownership and information dissemination by data aggregators. The Accounting Review (January): 159-193.
Dai, Z., D. A. Shackelford, H. H. Zhang and C. Chen. 2013. Does financial constraint affect the relation between shareholder taxes and the cost of equity capital? The Accounting Review (September): 1603-1627.
Daily, R. A. 1971. The feasibility of reporting forecasted information. The Accounting Review (October): 686-692.
Daines, H. C. 1929. The changing objectives of accounting. The Accounting Review (June): 94-110.
Daley, L. A. 1984. The valuation of reported pension measures for firms sponsoring defined benefit plans. The Accounting Review (April): 177-198.
Daley, L. A., D. W. Senkow and R. L. Vigeland. 1988. Analysts' forecasts, earnings variability, and option pricing: Empirical evidence. The Accounting Review (October): 563-585.
Dalton, F. E. and J. B. Miner. 1970. The role of accounting training in top management decision making. The Accounting Review (January): 134-139.
Dambra, M., O. Even-Tov and K. Munevar. 2023. Are SPAC revenue forecasts informative? The Accounting Review (November): 121-152.
Dambra, M. J. 2018. Stakeholder conflicts and cash flow shocks: Evidence from changes in ERISA pension funding rules. The Accounting Review (January): 131-159.
Dambra, M. J., M. Gustafson and P. J. Quinn. 2020. Tax-advantaged trust use among IPO executives: Determinants and implications for valuation and future performance. The Accounting Review (May): 145-175.
Danford, F. 1933. Some modern developments in accounting for manufacturing enterprises. The Accounting Review (June): 119-121.
Daniels, H. M. 1947. Functional preparation for the CPA examination in accounting practice. The Accounting Review (April): 166-169.
Daniels, H. M. 1958. An evolutionary 5-year professional program. The Accounting Review (July): 455-460.
Daniels, M. B. 1933. The valuation of fixed assets. The Accounting Review (December): 302-316.
Daniels, M. B. 1934. Principles of asset valuation. The Accounting Review (June): 114-121.
Danos, P. 1977. A revolution in accounting thought?: A comment. The Accounting Review (July): 746-747.
Danos, P. and E. A. Imhoff. 1982. Auditor review of financial forecasts: An analysis of factors affecting reasonableness judgments. The Accounting Review (January): 39-54.
Danos, P. and J. W. Eichenseher. 1986. Long-term trends toward seller concentration in the U.S. audit market. The Accounting Review (October): 633-650.
Danos, P., D. L. Holt and E. A. Imhoff, Jr. 1984. Bond raters' use of management financial forecasts: Experiment in expert judgment. The Accounting Review (October): 547-573.
Dao, M., K. Raghunandan and D. V. Rama. 2012. Shareholder voting on auditor selection, audit fees, and audit quality. The Accounting Review (January): 149-171.
Darrough, M. N. 1993. Disclosure policy and competition: Cournot vs. Bertrand. The Accounting Review (July): 534-561.
Darrough, M. N. and M. Deng. 2019. The role of accounting information in optimal debt contracts with informed lenders. The Accounting Review (November): 165-200.
Das, S., C. B. Levine and K. Sivaramakrishnan. 1998. Earnings predictability and bias in analysts' earnings forecasts. The Accounting Review (April): 277-294.
Das, S., K. Kim and S. Patro. 2011. An analysis of managerial use and market consequences of earnings management and expectation management. The Accounting Review (November): 1935-1967.
Dascher, P. E. and T. D. Hubbard. 1973. The CPA review course - A second dimension. The Accounting Review (April): 418-420.
Daske, H. 2012. Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research (vol. 5, no 3) by Mark Lang, Mark Maffett. The Accounting Review (September): 1821-1823.
Datar, S. and M. Gupta. 1994. Aggregation, specification and measurement errors in product costing. The Accounting Review (October): 567-591.
Datar, S. M., S. Kekre, T. Mukhopadhyay and K. Srinivasan. 1993. Simultaneous estimation of cost drivers. The Accounting Review (July): 602-614. (Part of a forum on cost drivers).
Davidson, B. I. and D. E. Stevens. 2013. Can a code of ethics improve manager behavior and investor confidence? An experimental study. The Accounting Review (January): 51-74.
Davidson, H. J. 1959. Accuracy in statistical sampling. The Accounting Review (July): 356-365.
Davidson, H. J. and R. M. Trueblood. 1961. Accounting for decision-making. The Accounting Review (October): 577-582.
Davidson, R. H., A. Dey and A. J. Smith. 2019. CEO materialism and corporate social responsibility. The Accounting Review (January): 101-126.
Davidson, R. H. and C. Pirinsky. 2022. The deterrent effect of insider trading enforcement actions. The Accounting Review (May): 227-247.
Davidson, S. 1950. Depreciation and profit determination. The Accounting Review (January): 45-57.
Davidson, S. 1950. The reserve for sinking fund-A critical examination. The Accounting Review (October): 390-394.
Davidson, S. 1952. A work sheet for statements of realization and liquidation. The Accounting Review (January): 133-136.
Davidson, S. 1954. A two-statement approach to consolidated statement problems. The Accounting Review (July): 506-508.
Davidson, S. 1956. List of research projects in accounting: 1954-1955. The Accounting Review (April): 286-294.
Davidson, S. 1957. Accounting research. The Accounting Review (April): 273-280.
Davidson, S. 1957. Research and publication by the accounting faculty. The Accounting Review (January): 114-118.
Davidson, S. 1958. Accelerated depreciation and the allocation of income taxes. The Accounting Review (April):173-180.
Davidson, S. 1960. Research projects in accounting 1958-1959. The Accounting Review (October): 707-719.
Davidson, S. 1963. Old wine into new bottles. The Accounting Review (April): 278-284. Davidson reviews J. M. Clark's 1923 book, Studies in Economics of Overhead Costs. The University of Chicago Press).
Davidson, S. and R. L. Weil. 1974. On holding gains and losses and the evaluation of management. The Accounting Review (July): 524-527.
Davidson, S., J. W. Coughlan, V. A. Grieco, R. E. Schlosser and F. A. Singer. 1956. Abstracts of dissertations in accounting. The Accounting Review (October): 646-651.
Davidson, S., W. A. Howe, A. F. Murph, C. Park, A. T. Roberts, J. S. Schindler, T. Chen and R. L. Williamson. 1956. Abstracts of dissertations in accounting for 1954 and 1955. The Accounting Review (July): 444-453.
Davies, E. C. 1935. Auditing teaching methods. The Accounting Review (March): 19-21.
Davies. M. B. T. 1956. Objectives of internal auditing. The Accounting Review (April): 227-233.
Davila, A. and G. Foster. 2005. Management accounting systems adoption decisions: Evidence and performance implications from early-stage/startup companies. The Accounting Review (October): 1039-1068.
Davila, A. and G. Foster. 2007. Management control systems in early-stage startup companies. The Accounting Review (July): 907-937.
Davis, A. R. 1942. Some problems of last-in-first-out accounting. The Accounting Review (October): 384-403.
Davis, D. W., J. R. Boatsman and E. F. Baskin. 1978. On generalizing stock market research to a broader class of markets. The Accounting Review (January): 1-10.
Davis, E. C. 1947. Association reports. The Accounting Review (January): 115-117.
Davis, H. Z. 1981. The effects of LIFO inventory costing on resource allocation: A comment. The Accounting Review (October): 975-976.
Davis, H. Z. and Y. C. Peles. 1993. Measuring equilibrating forces of financial ratios. The Accounting Review (October): 725-747.
Davis, J. S. and C. W. Swenson. 1993. Experimental evidence on tax incentives and the demand for capital investments. The Accounting Review (July): 482-514.
Davis, J. S., G. Hecht and J. D. Perkins. 2003. Social behaviors, enforcement, and tax compliance dynamics. The Accounting Review (January): 39-69.
Davis, K. L. 1956. The human problems of the senior accountant. The Accounting Review (January): 56-57.
Davis, L. R., D. N. Ricchiute and G. Trompeter. 1993. Audit effort, audit fees, and the provision of nonaudit services to audit clients. The Accounting Review (January): 135-150.
Davis, M. L. 1990. Differential market reaction to pooling and purchase methods. The Accounting Review (July): 696-709.
Davis, M. L. and J. A. Largay, III. 1988. Reporting consolidated gains and losses on subsidiary stock issuances. The Accounting Review (April): 348-363.
Davis, P. M. 1966. Marginal analysis of credit sales. The Accounting Review (January): 121-126.
Davis-Friday, P. Y., L. B. Folami, C. Liu and H. F. Mittelstaedt. 1999. The value relevance of financial statement recognition vs. disclosure: Evidence from SFAS No. 106. The Accounting Review (October): 403-423.
De Franco, G. and Y. Zhou. 2009. The performance of analysts with CFA® designation: The role of human-capital and signaling theories. The Accounting Review (March): 383-404.
De Franco, G., F. P. Vasvari, D. Vyas and R. Wittenberg-Moerman. 2014. Debt analysts' views of debt-equity conflicts of interest. The Accounting Review (March): 571-604.
De Franco, G., M. H. F. Wong and Y. Zhou. 2011. Accounting adjustments and the valuation of financial statement note information in 10-K filings. The Accounting Review (September): 1577-1604.
De Franco, G., Y. Hou and M. Ma. 2023. Do firms mimic industry leaders' accounting? Evidence from financial statement comparability. The Accounting Review (October): 125-148.
De George, E. T., C. B. Ferguson and N. A. Spear. 2013. How much does IFRS cost? IFRS adoption and audit fees. The Accounting Review (March): 429-462.
De Roover, R. 1938. Characteristics of bookkeeping before Paciolo. The Accounting Review (June): 144-149.
De Roover, R. 1943. The lingering influence of medieval practices. The Accounting Review (April): 148-151.
De Roover, R. 1944. Early accounting problems of foreign exchange. The Accounting Review (October): 381-407.
De Roover, R. 1944. Paciolo or Pacioli? The Accounting Review (January): 68-69.
De Roover, R. 1955. New perspectives on the history of accounting. The Accounting Review (July): 405-420.
De Simone, L. and M. Olbert. 2022. Real effects of private country-by-country disclosure. The Accounting Review (November, Issue 6): 201-232.
De Simone, L., J. Huang and L. K. Krull. 2020. R&D and the rising foreign profitability of U.S. multinational corporations. The Accounting Review (May): 177-204.
De Simone, L., K. J. Klassen and J. K. Seidman. 2017. Unprofitable affiliates and income shifting behavior. The Accounting Review (May): 113-136.
De Simone, L., M. S. Ege and B. Stomberg. 2015. Internal control quality: The role of auditor-provided tax services. The Accounting Review (July): 1469-1496.
De Simone, L., R. C. Sansing and J. K. Seidman. 2013. When are enhanced relationship tax compliance programs mutually beneficial? The Accounting Review (November): 1971-1991.
De Waegenaere, A., R. C. Sansing and J. L. Wielhouwer. 2012. Multinational taxation and R&D investments. The Accounting Review (July): 1197-1217.
Deakin, E. B. 1974. A class project for risk analysis in capital budgeting. The Accounting Review (January): 146-149.
Deakin, E. B. 1976. Accounting reports, policy interventions and the behavior of securities returns. The Accounting Review (July): 590-603.
Deakin, E. B. 1976. Distributions of financial accounting ratios: Some empirical evidence. The Accounting Review (January): 90-96.
Deakin, E. B. 1989. Rational economic behavior and lobbying on accounting issues: Evidence from the oil and gas industry. The Accounting Review (January): 137-151.
Deakin, E. B. and M. H. Granof. 1974. Regression analysis as a means of determining audit sample size. The Accounting Review (October): 764-771.
Deakin, E. B. and M. H. Granof. 1976. Regression analysis as a means of determining audit sample size: A reply. The Accounting Review (April): 402-407.
Deakin, E. B. III. 1979. An analysis of differences between non-major oil firms using successful efforts and full cost methods. The Accounting Review (October): 722-734.
Deakin, E. B. III and E. L. Summers. 1975. A survey of curriculum topics relevant to the practice of management accounting. The Accounting Review (April): 380-383.
Deakin, E. B. III, M. H. Granof and C. H. Smith. 1974. Educational objectives for an accounting program. The Accounting Review (July): 584-589.
Dean, A. H. 1953. The relation of law and economics to the measurement of income. The Accounting Review (July): 328-342.
Dean, J. 1937. Correlation analysis of cost variation. The Accounting Review (March): 55-60.
Dean, J. 1939. Cooperative research in cost-price relationships. The Accounting Review (June): 182-184.
Dean, J. 1951. Measurement of profits for executive decisions. The Accounting Review (April): 185-196.
Dean, J. 1954. Measurement of real economic earnings of a machinery manufacturer. The Accounting Review (April): 255-266.
Dean, J. and C. L. Harriss. 1963. Railroad accounting under the new depreciation guidelines and investment tax credit. The Accounting Review (April): 229-242.
DeAngelo, L. E. 1986. Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review (July): 400-420.
DeAngelo, L. E. 1990. Equity valuation and corporate control. The Accounting Review (January): 93-112.
Debnam, T. F. 1957. Postgraduate training of accounting teachers for the small colleges. The Accounting Review (April): 309-312.
Dechow, P. M. 2023. Understanding the sustainability reporting landscape and research opportunities in accounting. The Accounting Review (September): 481-493. (Summary).
Dechow, P. M. and C. Shakespeare. 2009. Do managers time securitization transactions to obtain accounting benfits? The Accounting Review (January): 99-132. Erratum: Do managers time securitization transactions to obtain accounting benefits? The Accounting Review (May): 1007-1009.
Dechow, P. M. and H. You. 2012. Analysts' motives for rounding EPS forecasts. The Accounting Review (November): 1939-1966.
Dechow, P. M. and I. D. Dichev. 2002. The quality of accruals and earnings: The role of accrual estimation errors. The Accounting Review (Supplement: Quality of Earnings Conference): 35-59.
Dechow, P. M. and S. T. Tan. 2021. How do accounting practices spread? An examination of law firm networks and stock option backdating. The Accounting Review (January): 431-464.
Dechow, P. M. and Y. You. 2020. Understanding the determinants of analyst target price implied returns. The Accounting Review (November): 125-149.
Dechow, P. M., A. Lawrence and J. P. Ryans. 2016. SEC comment letters and insider sales. The Accounting Review (March): 401-439.
Dechow, P. M., C. R. Larson and R. J. Resutek. 2022. The effect of accrual heterogeneity on accrual quality inferences. The Accounting Review (September): 245-273.
Dechow, P. M., M. R. Huson and R. G. Sloan. 1994. The effect of restructuring charges on executives' cash compensation. The Accounting Review (January): 138-156.
Dechow, P. M., R. G. Sloan and A. P. Sweeney. 1995. Detecting earnings management. The Accounting Review (April): 193-225.
DeCoster, D. and G. Prater. 1973. An experimental study of the use of a business game in elementary accounting. The Accounting Review (January): 137-142.
DeCoster, D. T. 1964. The unit cost denominator in process costing. The Accounting Review (July): 750-754.
DeCoster, D. T. 1966. Measurement of the idle-capacity variance. The Accounting Review (April): 297-302.
DeCoster, D. T. and J. G. Rhode. 1971. The accountant's stereotype: Real or imagined, deserved or unwarranted. The Accounting Review (October): 651-664.
DeCoster, D. T. and K. V. Ramanathan. 1973. An algebraic aid in teaching the differences between direct costing and full-absorption costing models. The Accounting Review (October): 800-801.
Dee, C. C., A. Lulseged and T. Zhang. 2015. Who did the audit? Audit quality and disclosures of other audit participants in PCAOB filings. The Accounting Review (September): 1939-1967.
Defeo, V. J., R. A. Lambert and D. F. Larcker. 1989. The executive compensation effects of equity-for-debt swaps. The Accounting Review (April): 201-227.
Defliese, P. L. 1965. A practitioner's view of the realization concept. The Accounting Review (July): 517-521.
DeFond, M. L. 2002. The balance sheet as an earnings management constraint: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 29-33.
DeFond, M. L. 2015. Annual report and editorial commentary for the Accounting Review. The Accounting Review (November): 2603-2638.
DeFond, M. L. 2016. Annual report and editorial commentary for The Accounting Review. The Accounting Review (November): 1817-1839.
DeFond, M. L. and C. W. Park. 2001. The reversal of abnormal accruals and the market valuation of earnings surprises. The Accounting Review (July): 375-404.
DeFond, M. L. and J. Jiambalvo. 1991. Incidence and circumstances of accounting errors. The Accounting Review (July): 643-655.
DeFond, M. L., C. Y. Lim and Y. Zang. 2016. Client conservatism and auditor-client contracting. The Accounting Review (January): 69-98.
DeFond, M. L., M. Hung, S. Li and Y. Li. 2015. Does mandatory IFRS adoption affect crash risk? The Accounting Review (January): 265-299.
Degos, J. 2015. Book review: La comptabilite fondamentale [Basic Accounting], Colection recherches en gestion. The Accounting Review (May): 1248-1249.
DeHaan, E. 2017. The financial crisis and corporate credit ratings. The Accounting Review (July): 161-189.
Dein, R. C. 1942. Objective examinations in elementary accounting. The Accounting Review (April): 101-113.
Dein, R. C. 1949. Original cost and public utility regulation. The Accounting Review (January): 68-80.
Dein, R. C. 1955. Price-level adjustments: Fetish in accounting. The Accounting Review (January): 3-24.
Dein, R. C. 1956. Price level adjustments: Rejoinder to Professor Husband. The Accounting Review (January): 58-63.
Dein, R. C. 1958. The future development of accounting theory. The Accounting Review (July): 389-400.
Dein, R. C. 1961. A glance backward at research in accounting. The Accounting Review (January): 1-8.
Deinzer, H. 1935. Capital stock and surplus: Legal and accounting relations. The Accounting Review (December): 333-345.
Deinzer, H. T. 1937. This treasury-stock question. The Accounting Review (September): 256-269.
Deinzer, H. T. 1939. Are leasehold improvements taxable income? The Accounting Review (June): 147-150.
Deinzer, H. T. 1953. Specialization or integration as the objective of graduate accounting instruction. The Accounting Review (April): 249-257.
Deinzer, H. T. 1966. Explanation strains in financial accounting. The Accounting Review (January): 21-31.
Deis, D. R. Jr. and G. A. Giroux. 1992. Determinants of audit quality in the public sector. The Accounting Review (July): 462-479. (Part of a forum on accounting in the public sector).
DeJong, D. V. and R. Forsythe. 1992. A perspective on the use of laboratory market experimentation in auditing research. The Accounting Review (January): 157-170. (Part of a forum on laboratory markets and auditing research).
Dekeyser, S., A. Gaeremynck, W. R. Knechel and M. Willekens. 2021. The impact of partners' economic incentives on audit quality in Big 4 partnerships. The Accounting Review (November): 129-152.
Delaney, P. R., D. E. Keys, C. L. Norton and J. R. Simon. 1979. An admission test for intermediate accounting. The Accounting Review (January): 155-162.
Deller, C. and T. Sandino. 2020. Who should select new employees, headquarters or the unit manager? Consequences of centralizing hiring at a retail chain. The Accounting Review (July): 173-198.
DeMaris, E. J. 1963. "Success indicator" function of income concept argues its further development. The Accounting Review (January): 37-45.
Demerjian, P. R., B. Lev, M. F. Lewis and S. E. McVay. 2013. Managerial ability and earnings quality. The Accounting Review (March): 463-498.
Demerjian, P. R., E. L. Owens and M. Sokolowski. 2023. Lender capital management and financial covenant strictness. The Accounting Review (October): 149-172.
Deming, W. E. 1944. A view of the statistical method. The Accounting Review (July): 254-260.
Demirag, I. S. 2009. Corporate Governance Around the World by A. Naciri. The Accounting Review (July): 1311-1313.
Dempsey, S. J. 1989. Predisclosure information search incentives, analyst following, and earnings announcement price response. The Accounting Review (October): 748-757.
Demski, J. S. 1967. An accounting system structured on a linear programming model. The Accounting Review (October): 701-712.
Demski, J. S. 1968. Some observations on Demski's ex post accounting system: A reply. The Accounting Review (October): 672-674.
Demski, J. S. 1969. Decision-performance control. The Accounting Review (October): 669-679.
Demski, J. S. 1970. The decision implementation interface: Effects of alternative performance measurement models. The Accounting Review (January): 76-87.
Demski, J. S. 1971. Implementation effects of alternative performance measurement models in a multivariable context. The Accounting Review (April): 268-278.
Demski, J. S. 1973. The general impossibility of normative accounting standards. The Accounting Review (October): 718-723.
Demski, J. S. 1974. Choice among financial reporting alternatives. The Accounting Review (April): 221-232.
Demski, J. S. 1976. An economic analysis of the Chambers' normative standard. The Accounting Review (July): 653-656.
Demski, J. S 1983. Comments on Wilson and Jensen. The Accounting Review (April): 347-349. (Part of a special section that includes 8 papers on research perspectives from related disciplines).
Demski, J. S. 2004. Endogenous expectations. The Accounting Review (April): 519-539.
Demski, J. S. and D. E. M. Sappington. 1990. Fully revealing income measurement. The Accounting Review (April): 363-383.
Demski, J. S. and D. E. M. Sappington. 1992. Further thoughts on fully revealing income measurement. The Accounting Review (July): 628-630.
Demski, J. S. and G. A. Feltham. 1972. Forecast evaluation. The Accounting Review (July): 533-548.
Demski, J. S. and G. A. Feltham. 1978. Economic incentives in budgetary control systems. The Accounting Review (April): 336-359.
Demski, J. S. and R. J. Seieringa. 1974. A cooperative formulation of the audit choice problem. The Accounting Review (July): 506-513.
Demski, J. S. and R. P. Magee. 1992. A perspective on accounting for defense contracts. The Accounting Review (October): 732-740. (Part of a forum on accounting for defense contracts).
Demski, J. S., H. Lin and D. E. M. Sappington. 2008. Asset revaluation regulation with multiple information sources. The Accounting Review (July): 869-891.
Demski, J. S., J. M. Patell and M. A. Wolfson. 1984. Decentralized choice of monitoring systems. The Accounting Review (January): 16-34.
Denison, C. A. 2009. Real options and escalation of commitment: A behavioral analysis of capital investment decisions. The Accounting Review (January): 133-155.
Dennis, S. A., J. B. Griffin and K. M. Zehms. 2019. The value relevance of managers' and auditors' disclosures about material measurement uncertainty. The Accounting Review (July): 215-243.
Dermer, J. and J. P. Siegel. 1974. The role of behavioral measures in accounting for human resources. The Accounting Review (January): 88-97.
Dermer, J. D. 1973. Cognitive characteristics and the perceived importance of information. The Accounting Review (July): 511-519.
Dermer, J. D. and J. P. Siegel. 1975. The role of behavioral measures in accounting for human resources: A reply. The Accounting Review (July): 579-581.
Desai, H., C. E. Hogan and M. S. Wilkins. 2006. The reputational penalty for aggressive accounting: Earnings restatements and management turnover. The Accounting Review (January): 83-112.
Desai, H., S. Rajgopal and M. Venkatachalam. 2004. Value-glamour and accruals mispricing: One anomaly or two? The Accounting Review (April): 355-385.
Deskins, J. W. 1965. On the nature of the public interest. The Accounting Review (January): 76-81.
Deskins, J. W., F. L. Neumann and L. Revsine. 1970. A research methodology course for accountants. The Accounting Review (October): 789-795.
Devine, C. 1941. Depreciation policy: Repairs and replacements. The Accounting Review (December): 385-391.
Devine, C. T. 1943. Depreciation accounting in utilities. The Accounting Review (January): 1-9.
Devine, C. T. 1944. Depreciation and income measurement. The Accounting Review (January): 39-47.
Devine, C. T. 1945. Institutional overhead on government projects. The Accounting Review (April): 210-215.
Devine, C. T. 1947. Deferred maintenance and improper depreciation procedures. The Accounting Review (January): 38-44.
Devine, C. T. 1950. Cost accounting and pricing policies. The Accounting Review (October): 384-389.
Devine, C. T. 1952. Integration of accounting and economics in the elementary accounting course. The Accounting Review (July): 329-333.
Devine, C. T. 1960. Research methodology and accounting theory formation. The Accounting Review (July): 387-399.
Dewhirst, J. F. 1971. A conceptual approach to pension accounting. The Accounting Review (April): 365-373.
Dewing, I. and O. Georgiou. 2014. Book review: The Nature of Accounting Regulation by Ian Dennis. The Accounting Review (November): 2331-2334.
Dhaliwal, D., C. Hogan, R. Trezevant and M. Wilkins. 2011. Internal control disclosures, monitoring, and the cost of debt. The Accounting Review (July): 1131-1156.
Dhaliwal, D. S. 1980. The effect of the firm's capital structure on the choice of accounting methods. The Accounting Review (January): 78-84.
Dhaliwal, D. S. 1986. Measurement of financial leverage in the presence of unfunded pension obligations. The Accounting Review (October): 651-661.
Dhaliwal, D. S. and S. S. Reynolds. 1994. The effect of the default risk of debt on the earnings response coefficient. The Accounting Review (April): 412-419.
Dhaliwal, D. S., O. Z. Li, A. Tsang and Y. G. Yang. 2011. Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting. The Accounting Review (January): 59-100.
Dhaliwal, D. S., S. Radhakrishnan, A. Tsang and Y. G. Yang. 2012. Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review (May): 723-759.
Dharan, B. G. 1984. Expectation models and potential information content of oil and gas reserve value disclosures. The Accounting Review (April): 199-217.
Dhole, S., S. B. Khumawala, S. Mishra and T. Ranasinghe. 2015. Executive compensation and regulation-imposed governance: Evidence from the California Nonprofit Integrity Act. The Accounting Review (March): 443-466.
Di Pietra, R. 2009. The Routledge Companion to Fair Value and Financial Reporting by Peter Walton. The Accounting Review (May): 1003-1006.
Dichev, I. and V W. Tang. 2008. Matching and the changing properties of accounting earnings over the last 40 years. The Accounting Review (November): 1425-1460.
Dickens, R. L. 1952. Non-commercial curriculum for accounting majors. The Accounting Review (October): 502-505.
Dickens, R. L. 1956. A sabbatical year in public accounting. The Accounting Review (October): 617-620.
Dickens, R. L. and J. O. Blackburn. 1964. Holding gains on fixed assets: An element of business income? The Accounting Review (April): 312-329.
Dickerson, W. E. 1950. The courses in tax accounting. The Accounting Review (April): 173-179.
Dickerson, W. E. 1957. Tax planning and tax research in the tax accounting courses. The Accounting Review (January): 98-100.
Dickerson, W. E. and J. W. Jones. 1931. Some observations on the statement of application of funds. The Accounting Review (December): 277-281.
Dickerson, W. E. and J. W. Jones. 1933. Observations on "the equity method" and intercorporate relationships. The Accounting Review (September): 200-208.
Dickhaut, J. 2009. The brain as the original accounting institution. The Accounting Review (November): 1703-1712.
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