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1926-2023
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Journal Bibliographies
Fagerberg, D. Jr. 1954. Spotlight on personal accounting. The Accounting Review (July): 355-364.
Fagerberg, D. Jr. 1955. Perspective in the practice of accountancy. The Accounting Review (April): 211-216.
Fagerberg, D. Jr. 1957. Why accounting? The Accounting Review (January): 3-7.
Fagerberg, D. Jr. 1972. Concerning three mischievous accounts. The Accounting Review (July): 454-457. (The clearing or "wash" account, the suspense account, and the over/short account).
Fairfield, P. M., J. S. Whisenant and T. L. Yohn. 2003. Accrued earnings and growth: Implications for future profitability and market mispricing. The Accounting Review (January): 353-371.
Fairfield, P. M., R. J. Sweeney and T. L. Yohn. 1996. Accounting classification and the predictive content of earnings. The Accounting Review (July): 337-355.
Falk, H. and J. A. Heintz. 1975. Assessing industry risk by ratio analysis. The Accounting Review (October): 758-779.
Falk, H. and J. A. Heintz. 1978. Assessing industry risk by ratio analysis: A reply. The Accounting Review (January): 210-215.
Falk, H. and L. A. Gordon. 1978. Assessing industry risk by ratio analysis: Validation. The Accounting Review (January): 216-227.
Falk, H. and T. Ophir. 1973. The effect of risk on the use of financial statements by investment decision-makers: A case study. The Accounting Review (April): 323-338.
Falls, G. 1955. The financial value of early tax deductions for depreciation. The Accounting Review (July): 515-518.
Falsetta, D., T. J. Rupert and A. M. Wright. 2013. The effect of the timing and direction of capital gain tax changes on investment in risky assets. The Accounting Review (March): 499-520.
Fan, Q. 2007. Earnings management and ownership retention for initial public offering firms: Theory and evidence. The Accounting Review (January): 27-64.
Fanning, K., C. P. Agoglia and M. D. Piercey. 2015. Unintended consequences of lowering disclosure thresholds. The Accounting Review (January): 301-320.
Farag, S. M. 1968. A planning model for the divisionalized enterprise. The Accounting Review (April): 312-320. (An input-output model).
Farber, D. B. 2005. Restoring trust after fraud: Does corporate governance matter? The Accounting Review (April): 539-561.
Farman, W. L. 1949. Teaching accounting concepts to the beginning student. The Accounting Review (July): 314-317.
Farman, W. L. 1951. Some basic assumptions underlying social accounting. The Accounting Review (January): 33-39.
Farman, W. L. 1953. Social accounting in subsistence and family-production type economies. The Accounting Review (July): 392-400.
Farman, W. L. 1964. National flow-of-funds: An accounting analysis. The Accounting Review (April): 392-404.
Farman, W. L. and Chi-Ming Hou. 1963. The balance of payments: An accounting analysis. The Accounting Review (January): 133-141.
Farrell, A. M., J. H. Grenier and J. Leiby. 2017. Scoundrels or stars? Theory and evidence on the quality of workers in online labor markets. The Accounting Review (January): 93-114. (Using online workers vs. students in accounting research).
Farrell, A. M., J. O. Goh and B. J. White. 2014. The effect of performance-based incentive contracts on system 1 and system 2 processing in affective decision contexts: fMRI and behavioral evidence. The Accounting Review (November): 1979-2010.
Farrelly, G. E., K. R. Ferris and W. R. Reichenstein. 1985. Perceived risk, market risk, and accounting determined risk measures. The Accounting Review (April): 278-288.
Faux, M. C. 1966. A new matrix approach to accounting training. The Accounting Review (January): 129-132.
Feichter, C. 2023. The effect of supervisors' prior task performance on employees' targets. The Accounting Review (January): 191-214.
Fekrat, M. A. 1972. The conceptual foundations of absorption costing. The Accounting Review (April): 351-355.
Fekrat, M. A. 1973. Absorption costing and fixed factors of production: A reply. The Accounting Review (January): 130-131.
Feldman, S. 1959. A critical appraisal of the current asset concept. The Accounting Review (October): 574-578.
Felix, W. L. Jr. 1972. Estimating the relationship between technical change and reported performance. The Accounting Review (January): 52-63.
Felix, W. L. Jr. 1976. Evidence on alternative means of assessing prior probability distributions for audit decision making. The Accounting Review (October): 800-807.
Felix, W. L. Jr. and W. R. Kinney, Jr. 1982. Research in the auditor's opinion formulation process: State of the art. The Accounting Review (April): 245-271.
Fellingham, J. C. and D. P. Newman. 1985. Strategic considerations in auditing. The Accounting Review (October): 634-650.
Fellingham, J. C. and M. A. Wolfson. 1985. Taxes and risk sharing. The Accounting Review (January): 10-17.
Fellingham, J. C. and R. A. Young. 1990. The value of self-reported costs in repeated investment decisions. The Accounting Review (October): 837-856.
Feltham, G. A. 1968. The value of information. The Accounting Review (October): 684-696.
Feltham, G. A. 1970. Some quantitative approaches to planning for multiproduct production systems. The Accounting Review (January): 11-26.
Feltham, G. A. 1973. In-process inventories and multiproduct production systems: A comment. The Accounting Review (April): 375-376.
Feltham, G. A. and J. A. Ohlson. 1999. Residual earnings valuation with risk and stochastic interest rates. The Accounting Review (April): 165-183.
Feltham, G. A. and J. S. Demski. 1970. The use of models in information evaluation. The Accounting Review (October): 623-640.
Feltham, G. A. and J. Xie. 1994. Performance measure congruity and diversity in multi-task principal/agent relations. The Accounting Review (July): 429-453.
Feltham, G. A., C. Hofmann and R. J. Idjejikian. 2016. Performance aggregation and decentralized contracting. The Accounting Review (January): 99-117.
Feng, M. and A. S. Koch. 2010. Once bitten, twice shy: The relations between outcomes of earnings guidance and management guidance strategy. The Accounting Review (November): 1951-1984.
Feng, M. and S. McVay. 2010. Analysts' incentives to overweight management guidance when revising their short-term earnings forecasts. The Accounting Review (September): 1617-1646.
Feng, M., C. Li, S. E. McVay and H. Skaife. 2015. Does ineffective internal control over financial reporting affect a firm's operations? The Accounting Review (March): 529-557.
Feng, M., J. D. Gramlich and S. Gupta. 2009. Special purpose vehicles: Empirical evidence on determinants and earnings management. The Accounting Review (November): 1833-1876.
Feng, Z., J. R. Francis, Y. Shan and S. L. Taylor. 2023. Do high-quality auditors improve non-GAAP reporting? The Accounting Review (January): 215-250.
Ferguson, A. 2013. Book review: Solvency in Financial Accounting by Julie E. Margret. The Accounting Review (September): 1860-1864.
Ferguson, A., J. R. Francis, D. J. Stokes. 2003. The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review (April): 429-448.
Fergusson, D. A. 1954. Accounting and the price level. The Accounting Review (October): 639-642.
Fernald, H. B. 1943. Internal auditing. The Accounting Review (July): 228-234.
Fernald, H. B. 1944. Taxes and employment. The Accounting Review (January): 7-10.
Feroz, E. H. 2014. Book review: Handbook of Accounting and Development by Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin, Danture Wickramasinghe. The Accounting Review (May): 1181-1184.
Feroz, E. H. and E. R. Wilson. 1992. Market segmentation and the association between municipal financial disclosure and net interest costs. The Accounting Review (July): 480-495. (Part of a forum on accounting in the public sector).
Ferrara, W. L. 1960. Idle capacity as a loss - Fact or fiction. The Accounting Review (July): 490-496.
Ferrara, W. L. 1961. Overhead costs and income measurement. The Accounting Review (January): 63-70.
Ferrara, W. L. 1961. The importance of idle capacity costs - A rejoinder. The Accounting Review (July): 422-424.
Ferrara, W. L. 1963. Relevant costing - Two points of view. The Accounting Review (October): 719-722.
Ferrara, W. L. 1966. Should investment and financing decisions be separated? The Accounting Review (January): 106-114.
Ferrara, W. L. 1971. Past activities of AAA committees on the CPA examination. The Accounting Review (April): 398-402.
Ferrara, W. L. 1977. Probabilistic approaches to return on investment and residual income. The Accounting Review (July): 597-604.
Ferrara, W. L. 1979. Fantasyland accounting research: Let's pretend... A comment. The Accounting Review (January): 197-198.
Ferrara, W. L. 1979. Probabilistic approaches to return on investment and residual income: A reply. The Accounting Review (July): 650-651.
Ferrara, W. L., J. C. Hayya and D. A. Nachman. 1972. Normalcy of profit in the Jaedicke-Robichek model. The Accounting Review (April): 299-307.
Ferri, F. and T. Sandino. 2009. The impact of shareholder activism on financial reporting and compensation: The case of employee stock options expensing. The Accounting Review (March): 433-466.
Ferris, K. R. 1977. A test of the expectancy theory of motivation in an accounting environment. The Accounting Review (July): 605-615.
Ferris, K. R. 1979. A test of the expectancy theory of motivation in an accounting environment: A response. The Accounting Review (April): 412-413.
Fertakis, J. P. 1969. On communication, understanding, and relevance in accounting reporting. The Accounting Review (October): 680-691. (For a discussion of this paper see Jensen, R. E. 1970. Empirical evidence from the behavioral sciences: Fish out of water. The Accounting Review (July): 502-508. For a reply see the paper below).
Fertakis, J. P. 1970. Empirical evidence - A reply. The Accounting Review (July): 509-512.
Fertig, P. E. 1960. Organization of an accounting program. The Accounting Review (April): 190-196.
Fess, P. E. 1961. The theory of manufacturing costs. The Accounting Review (July): 446-453.
Fess, P. E. 1962. Accounting instruction without rules. The Accounting Review (April): 342-344.
Fess, P. E. 1963. The relevant costing concept for income measurement - Can it be defended? The Accounting Review (October): 723-732.
Fess, P. E. 1966. The working capital concept. The Accounting Review (April): 266-270.
Fess, P. E. and W. L. Ferrara. 1961. The period cost concept for income measurement - Can it be defended? The Accounting Review (October): 598-602.
Fetter, F. A. 1937. Reformulation of the concepts of capital and income in economics and accounting. The Accounting Review (March): 3-12.
Fetters, M. L. and S. D. Grossman. 1974. Accounting for the receivable in a lease transaction: A dilemma. The Accounting Review (October): 851-852.
Feyerharm, R. W. 1955. Budgetary accounting procedures and accounting forms for small colleges and universities. The Accounting Review (January): 80-85.
Fiechter, P., Z. Novotny-Farkas and A. Renders. 2022. Are level 3 fair value remeasurements useful? Evidence from ASC 820 rollforward disclosures. The Accounting Review (September): 301-323.
Field, E. R. 1956. Legal conflicts and the study of accountancy. The Accounting Review (January): 126-128.
Field, J. E. 1960. Inventory valuation and the short-run cost function. The Accounting Review (January): 104-110.
Field, J. E. 1964. A flow of funds approach to accounting theory. The Accounting Review (July): 764-768.
Field, J. E. 1969. Toward a multi-level, multi-goal information system. The Accounting Review (July): 593-599.
Filbey, E. J. 1931. The deductibility of contributions as business expenses. The Accounting Review (September): 197-205.
Files, R., E. P. Swanson and S. Tse. 2009. Stealth disclosure of accounting restatements. The Accounting Review (September): 1495-1520.
Files, R., G. S. Martin and S. J. Rasmussen. 2019. Regulator-cited cooperation credit and firm value: Evidence from enforcement actions. The Accounting Review (July): 275-302.
Fill, W. L. 1952. The break-even chart. The Accounting Review (April): 202-209.
Financial Accounting Standards Subcommittee. 1976. The Accounting Review (Supplement): 236-241. Committee members are listed in the Front matter.
Financial Accounting Standards Subcommittee on Financial Reporting by Segments of a Business Enterprise. 1976. The Accounting Review (Supplement): 221-226. Committee members are listed in the Front matter.
Findlay, M. C. III. 1974. Financial lease evaluation under conditions of uncertainty: A comment. The Accounting Review (October): 794-795.
Finley, D. R. and W. M. Liao. 1981. A general decision model for cost-volume-profit analysis under uncertainty: A comment. The Accounting Review (April): 400-403.
Finnerty, J. E., R. N. Fitzsimmons and T. W. Oliver. 1980. Lease capitalization and systematic risk. The Accounting Review (October): 631-639.
Finney, H. A. 1944. Principles and conventions. The Accounting Review (October): 361-366.
Firmin, P. A. 1957. Educating tomorrow's accountant-today. The Accounting Review (October): 569-575.
Firmin, P. A. 1959. The five-year accounting program-with due and deliberate speed. The Accounting Review (October): 591-602.
Firmin, P. A. 1963. Dollar-value LIFO: Legitimate or not? The Accounting Review (April): 270-277.
Firmin, P. A. and J. J. Linn. 1967. Accounting systems course - A new concept. The Accounting Review (January): 124-127.
Firmin, P. A. and J. J. Linn. 1968. Information systems and managerial accounting. The Accounting Review (January): 75-82.
Firth, M. 1978. Qualified audit reports: Their impact on investment decisions. The Accounting Review (July): 642-650.
Firth, M. 1980. Perceptions of auditor independence and official ethical guidelines. The Accounting Review (July): 451-466.
Fischbacher, U. and U. Stefani. 2007. Strategic errors and audit quality: An experimental investigation. The Accounting Review (May): 679-704.
Fischer, P. E. and P. C. Stocken. 2010. Analyst information acquisition and communication. The Accounting Review (November): 1985-2009.
Fischer, P. E. and R. E. Verrecchia. 2000. Reporting bias. The Accounting Review (April): 229-245.
Fishburn, P. C. 1976. Theory versus practice in risk analysis: An empirical study: A comment. The Accounting Review (July): 657-662.
Fisher, A. J. 1940. Homestake Mining Company: Unit depletion, percentage depletion, discovery-value depletion. The Accounting Review (March): 103-115.
Fisher, I. and A. C. Littleton. 1930. General comments. The Accounting Review (March): 55-59.
Fisher, J. G., J. R. Frederickson and S. A. Peffer. 2000. Budgeting: An experimental investigation of the effects of negotiation. The Accounting Review (January): 93-114.
Fisher, J. G., L. A. Maines, S. A. Peffer and G. B. Sprinkle. 2002. Using budgets for performance evaluation: Effects of resource allocation and horizontal information asymmetry on budget proposals, budget slack, and performance. The Accounting Review (October): 847-865.
Fisher, J. G., L. A. Maines, S. A. Peffer and G. B. Sprinkle. 2005. An experimental investigation of employer discretion in employee performance evaluation and compensation. The Accounting Review (April): 563-583.
Fiske, W. P. 1940. Training for the controllership. The Accounting Review (June): 232-238.
Fiske, W. P. 1944. The teaching of cost accounting. The Accounting Review (April): 180-187.
Fiske, W. P. and C. L. van Sickle. 1933. The teaching of accounting in an engineering school. The Accounting Review (March): 25-29.
FitzGerald, J. W. 1952. Admission of a new partner by investment. The Accounting Review (January): 114-118.
FitzGerald, J. W. 1953. Accounting for variation in gross profit. The Accounting Review (January): 114-127.
Fitzpatrick, P. J. 1934. Transitional stages of a business failure. The Accounting Review (December): 337-340.
Fjeld, E. I. 1927. An aid in grading papers in accounting. The Accounting Review (September): 286-289.
Fjeld, E. I. 1936. Balance-sheet form and classification in corporate reports. The Accounting Review (September): 211-229.
Fjeld, E. I. 1936. Classification and terminology of individual balance-sheet items. The Accounting Review (December): 330-345.
Flamholtz, E. 1971. A model for human resource valuation: A stochastic process with service rewards. The Accounting Review (April): 253-267.
Flamholtz, E. 1972. Toward a theory of human resource value in formal organizations. The Accounting Review (October): 666-678.
Flamholtz, E. G. 1972. On the use of the economic concept of human capital in financial statements: A comment. The Accounting Review (January): 148-152.
Flanders, D. P. 1959. Accounting and economics: A note with special reference to "the teaching of social accounting". The Accounting Review (January): 68-73.
Flanders, D. P. 1961. Accountancy, systematized learning, and economics. The Accounting Review (October): 564-576.
Fleck, L. H. 1926. The incidence of abandonment losses. The Accounting Review (June): 48-59.
Fleig, W. J. 1948. Use of slides in accounting instruction. The Accounting Review (July): 282-284.
Fleig, W. J. 1950. The use of films in accounting instruction. The Accounting Review (January): 94-96.
Fleischman, R. K. 2009. Accounting is an Evolved Economic Institution by Gregory B. Waymire, Sudipta Basu. The Accounting Review (November): 2039-2041.
Fleischman, R. K. and L. D. Parker. 1991. British entrepreneurs and pre-industrial revolution evidence of cost management. The Accounting Review (April): 361-375.
Flesher, D. L. 1977. Advertising effectiveness and accounting policy: A comment. The Accounting Review (January): 261-263.
Flesher, D. L. and T. K. Flesher. 1986. Ivar Kreuger's contribution to U.S. financial reporting. The Accounting Review (July): 421-434.
Flewellen, W. C. Jr. 1960. Concept of depreciation accounting held by the United States Supreme Court. The Accounting Review (July): 413-421.
Florou, A. and P. F. Pope. 2012. Mandatory IFRS adoption and institutional investment decisions. The Accounting Review (November): 1993-2025.
Florou, A., S. Morricone and P. F. Pope. 2020. Proactive financial reporting enforcement: Audit fees and financial reporting quality effects. The Accounting Review (March): 167-197.
Flory, S. M., T. J. Phillips, Jr., R. E. Reidenbach and D. P. Robin. 1992. A multidimensional analysis of selected ethical issues in accounting. The Accounting Review (April): 284-302.
Flory, S. M., T. J. Phillips, Jr., R. E. Reidenbach and D. P. Robin. 1993. A reply to "A comment on 'A multidimensional analysis of selected ethical issues in accounting' ". The Accounting Review (April): 417-421.
Flynn, T. D. 1948. Public accountants' staff training programs. The Accounting Review (October): 410-413.
Fogler, H. R. 1972. Ranking techniques and capital budgeting. The Accounting Review (January): 134-143.
Fontes, J. C., A. Panaretou and K. V. Peasnell. 2018. The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses. The Accounting Review (November): 127-147.
Foran, M. F. 1977. An experimental study of the effects of participation, authoritarianism and feedback on cognitive dissonance in a standard setting situation: A reply. The Accounting Review (July): 762-764.
Foran, M. F. and D. T. DeCoster. 1974. An experimental study of the effects of participation, authoritarianism, and feedback on cognitive dissonance in a standard setting situation. The Accounting Review (October): 751-763.
Forbes, J. F. 1944. Observations of a CPA examiner. The Accounting Review (April): 135-139.
Ford, A. 1969. Should cost be assigned to conversion value? The Accounting Review (October): 818-822.
Ford, A. 1975. Travel expenses for a visiting professor. The Accounting Review (April): 338-344.
Fordon, J. V. 1951. Profit variations. The Accounting Review (October): 574-576.
Foster, G. 1975. Accounting earnings and stock prices of insurance companies. The Accounting Review (October): 686-698.
Foster, G. 1977. Quarterly accounting data: Time-series properties and predictive-ability results. The Accounting Review (January): 1-21.
Foster, G. 2010. Abraham J. (Abe) Briloff: A Biography, Studies in the Development of Accounting Thought, Volume 11 by E. Richard Criscione. The Accounting Review (September): 1814-1815.
Foster, G., C. Olsen and T. Shevlin. 1984. Earnings releases, anomalies, and the behavior of security returns. The Accounting Review (October): 574-603.
Foster, L. O. 1933. Accounting in the liberal arts curriculum. The Accounting Review (March): 22-25.
Foster, L. O. 1935. Teaching cost accounting. The Accounting Review (March): 15-17.
Foster, L. O. 1941. The asset approach to elementary accounting. The Accounting Review (March): 8-15.
Foster, L. O., H. R. Hatfield and J. R. Wildman. 1930. Is appreciation a depreciating element? The Accounting Review (March): 44-55.
Foster, T. W. III and D. Vickrey. 1978. The incremental information content of the 10-K. The Accounting Review (October): 921-934.
Foster, T. W. III and D. Vickrey. 1978. The information content of stock dividend announcements. The Accounting Review (April): 360-370.
Foster, T. W. III, P. R. Koogler and D. Vickrey. 1991. Valuation of executive stock options and the FASB proposal. The Accounting Review (July): 595-610.
Foster, T. W. III, P. R. Koogler and D. Vickrey. 1993. Valuation of executive stock options and the FASB proposal: An extension. The Accounting Review (January): 184-189.
Fox, H. W. 1961. Statistical error concepts related to accounting. The Accounting Review (April): 282-284.
Fox, Z. D., M. Jacob, J. H. Wilde and R. J. Wilson. 2022. Beyond borders: Uncertainty in supragovernmental tax enforcement and corporate investment. The Accounting Review (November, Issue 6): 233-261.
Foy, W. A. 1945. Studying auditing procedure. The Accounting Review (October): 458-464.
Frakes, A. H. 1977. Introductory accounting objectives and intermediate accounting performance. The Accounting Review (January): 200-210.
Frakes, A. H. and M. F. Foran. 1978. A framework for examining the evaluative function of accounting learning activities. The Accounting Review (January): 148-154.
Francia, A. J. and R. H. Strawser. 1971. Perceptions of financial reporting practices by accounting educators: An empirical study. The Accounting Review (April): 380-384.
Francis, B. B., D. M. Hunter, D. M. Robinson, M. N. Robinson and X. Yuan. 2017. Auditor changes and the cost of bank debt. The Accounting Review (May): 155-184.
Francis, B. B., D. M. Hunter, D. M. Robinson, M. N. Robinson and X. Yaun. 2018. Erratum: Auditor changes and the cost of bank debt. The Accounting Review (November): 395.
Francis, J. 1990. Accounting for futures contracts and the effect on earnings variability. The Accounting Review (October): 891-910.
Francis, J. and K. Schipper. 2011. Earnings Management: Emerging Insights in Theory, Practice, and Research by Joshua Ronen, Varda (Lewinstein) Yaari. The Accounting Review (November): 2193-2196.
Francis, J., K. Schipper and L. Vincent. 2002. Expanded disclosures and the increased usefulness of earnings announcements. The Accounting Review (July): 515-546.
Francis, J., R. LaFond, P. M. Olsson and K. Schipper. 2004. Costs of equity and earnings attributes. The Accounting Review (October): 967-1010.
Francis, J. R. and M. D. Yu. 2009. Big 4 office size and audit quality. The Accounting Review (September): 1521-1552.
Francis, J. R. and P. N. Michas. 2013. The contagion effect of low-quality audits. The Accounting Review (March): 521-552.
Francis, J. R., I. K. Khurana and R. Pereira. 2005. Disclosure incentives and effects on cost of capital around the world. The Accounting Review (October): 1125-1162.
Francis, J. R., K. Reichelt and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review (January): 113-136.
Francis, J. R. and D. T. Simon. 1987. A test of audit pricing in the small-client segment of the U. S. audit market. The Accounting Review (January): 145-157.
Francis, J. R. and E. R. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review (October): 663-682.
Francis, J. R., M. L. Pinnuck and O. Watanabe. 2014. Auditor style and financial statement comparability. The Accounting Review (March): 605-633.
Francis, M. E. 1973. Accounting and the evaluation of social programs: A critical comment. The Accounting Review (April): 245-257.
Franco, F. 2013. Book review: Corporate Governance Failures: The Role of Institutional Investors in the Global Financial Crisis by Andrew T. Williams. The Accounting Review (May): 1132-1135.
Franco, F. 2016. Book review: Institutional Investor Activism: Hedge Funds and Private Equity, Economics and Regulation. The Accounting Review (March): 707-710.
Franco, F., O. Urcan and F. P. Vasvari. 2016. Corporate diversification and the cost of debt: The role of segment disclosures. The Accounting Review (July): 1139-1165.
Frank, M. L. and V. B. Hoffman. 2015. How audit reviewers respond to an audit preparer's affective bias: The ironic rebound effect. The Accounting Review (March): 559-577.
Frank, M. M., L. J. Lynch and S. O. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review (March): 467-496.
Frank, W. 1965. A computer application in process cost accounting. The Accounting Review (October): 854-862.
Frank, W. and R. Manes. 1967. A standard cost application of matrix algebra. The Accounting Review (July): 516-525.
Frank, W. G. 1972. Evaluation of wage incentives: Fixed costs, revisited. The Accounting Review (January): 155-160.
Frank, W. G. 1974. Solving financial planning problems using input-output models. The Accounting Review (April): 371-376.
Frank, W. G. 1976. Laspeyres indexes for variance analysis in cost accounting: A comment. The Accounting Review (April): 427-431.
Frank, W. G. and J. J. Weygandt. 1970. Convertible debt and earnings per share: Pragmatism vs. good theory. The Accounting Review (April): 280-289.
Frank, W. G. and J. J. Weygandt. 1971. The APB, yield indices, and predictive ability: A reply. The Accounting Review (April): 338-341.
Frankel, M. and R. Trezevant. 1994. The year-end LIFO inventory purchasing decision: An empirical test. The Accounting Review (April): 382-398.
Frankel, R., M. McNichols and G. P. Wilson. 1995. Discretionary disclosure and external financing. The Accounting Review (January): 135-150.
Frankel, R. M. and Y. Sun. 2018. Predicting accruals based on cash-flow properties. The Accounting Review (September): 165-186.
Frankel, R. M., A. Kalay and G. Sadka and Y. Zou. 2021. Complementarity between audited financial reporting and voluntary disclosure: The case of former Andersen clients. The Accounting Review (November): 215-238.
Frankel, R. M., M. F. Johnson and K. K. Nelson. 2002. The relation between auditors' fees for nonaudit services and earnings management. The Accounting Review (Supplement: Quality of Earnings Conference): 71-105.
Frankfurter, G. and B. Horwitz. 1972. The effects of Accounting Principles Board Opinion No. 15 on earnings per share: A simulation study. The Accounting Review (April): 245-259.
Frazer, G. E. 1929. Accounting in Italy. The Accounting Review (March): 33-37.
Frecka, T. J. and W. S. Hopwood. 1983. The effects of outliers on the cross-sectional distributional properties of financial ratios. The Accounting Review (January): 115-128.
Frederick, D. M. 1991. Auditors' representation and retrieval of internal control knowledge. The Accounting Review (April): 240-258. (Part of a forum on cognitive research in auditing).
Frederick, M. L. 1927. Interneship in accounting - Its value as a training for administrative positions. The Accounting Review (December): 348-353.
Frederick, M. L. 1938. The personality factor in accounting success. The Accounting Review (December): 400-404.
Frederickson, J. R. 1992. Relative performance information: The effects of common uncertainty and contract type on agent effort. The Accounting Review (October): 647-669.
Frederickson, J. R. and J. S. Miller. 2004. The effects of pro forma earnings disclosures on analysts' and nonprofessional investors' equity valuation judgments. The Accounting Review (July): 667-686.
Frederickson, J. R. and L. Zolotoy. 2016. Competing earnings announcements: Which announcement do investors process first? The Accounting Review (March): 441-462.
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Gibson, J. C. 1935. Emphasis in cost accounting. The Accounting Review (March): 13-15.
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Givoly, D. 2018. Book review: Financial Analysts and Their Contribution to Well-Functioning Capital Markets by Mark Bradshaw, Yonca Ertimur and Patricia O'Brien. The Accounting Review (September): 359-362.
Givoly, D. and C. Hayn. 1992. The valuation of the deferred tax liability: Evidence from the stock market. The Accounting Review (April): 394-410.
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Givoly, D., C. K. Hayn and A. Natarajan. 2007. Measuring reporting conservatism. The Accounting Review (January): 65-106.
Givoly, D., C. K. Hayn and S. P. Katz. 2010. Does public ownership of equity improve earnings quality? The Accounting Review (January): 195-225.
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Glaeser, S. A., M. Olbert and A. Werner. 2023. Tax competition and employment. The Accounting Review (September): 267-296.
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Glover, J. C. and H. H. Lin. 2018. Accounting conservatism and incentives: Intertemporal considerations. The Accounting Review (November): 181-201.
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Godfrey, J. T. 1971. Short-run planning in a decentralized firm. The Accounting Review (April): 286-297.
Godfrey, J. T. and T. R. Prince. 1971. The accounting model from an information systems perspective. The Accounting Review (January): 75-89.
Goetz, B. E. 1967. Debit, credit, and input-output tables. The Accounting Review (July): 589-591.
Goetz, B. E. 1967. Professorial obsolescence. The Accounting Review (January): 53-61.
Goetz, B. E. 1967. Transfer prices: An exercise in relevancy and goal congruence. The Accounting Review (July): 435-440.
Goetz, B. E. 1969. A first-year accounting course. The Accounting Review (October): 823-832.
Goetz, B. E. 1969. The effect of a cost-plus contract on transfer prices. The Accounting Review (April): 398-400.
Goetz, B. E. 1971. A problem in discounted cash flow. The Accounting Review (January): 162-164.
Goetz, B. E. 1973. A note on discounted cash flow examples: A reply. The Accounting Review (January): 135-136.
Goggans, T. P. 1964. The accountant's role in wage negotiations. The Accounting Review (July): 627-630.
Goggans, T. P. 1965. Break-even analysis with curvilinear functions. The Accounting Review (October): 867-871.
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Goh, B. W., J. Lee, C. Y. Lim and T. Shevlin. 2016. The effect of corporate tax avoidance on the cost of equity. The Accounting Review (November): 1647-1670.
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Goldberg, L. 1953. The exposition of fundamental accounting procedure. The Accounting Review (April): 280-282.
Goldberg, L. 1955. Concepts of depreciation. The Accounting Review (July): 468-484.
Goldberg, L. 1963. The present state of accounting theory. The Accounting Review (July): 457-469.
Goldman, A. and B. Barlev. 1974. The auditor-firm conflict of interests: Its implications for independence. The Accounting Review (October): 707-718.
Goldman, A. and B. Barlev. 1975. The auditor-firm conflict of interests: Its implications for independence: A reply. The Accounting Review (October): 848-853.
Goldman, A. and B. Barlev. 1975. The auditor-firm conflict of interests: Its implications for independence: A reply. The Accounting Review (October): 857-859.
Goldman, D. 1933. The accountant in bankruptcy and receivership cases. The Accounting Review (September): 219-223.
Goldschmidt, Y. and S. Smidt. 1969. Valuing the firm's durable assets for managerial information. The Accounting Review (April): 317-329.
Golembiewski, R. T. 1964. Accountancy as a function of organization theory. The Accounting Review (April): 333-341.
Goliger, J. 1949. Analysis of semi-variable expenses. The Accounting Review (July): 308-310.
Goliger, J. 1950. Fixed charges and profit. The Accounting Review (October): 412-416.
Goliger, J. 1951. The inventory challenge. The Accounting Review (October): 524-525.
Gomberg, M. and A. Farber. 1964. The balance sheet of the future. The Accounting Review (July): 615-617.
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Gomez, E. A., F. L. Heflin and J. Wang. 2023. Securities and exchange commission regulation and non-GAAP income statements. The Accounting Review (March): 149-175.
Goncharov, I. and C. D. Peter. 2019. Does reporting transparency affect industry coordination? Evidence from the duration of international cartels. The Accounting Review (May): 149-175.
Gonedes, N. J. 1971. Some evidence on investor actions and accounting messages - Part I. The Accounting Review (April): 320-328.
Gonedes, N. J. 1971. Some evidence on investor actions and accounting messages - Part II. The Accounting Review (July): 535-551.
Gonedes, N. J. 1972. Efficient capital markets and external accounting. The Accounting Review (January): 11-21.
Gonedes, N. J. and K. D. Larson. 1971. A look at "A comment on 'Business combinations: An exchange ratio determination model' ". The Accounting Review (July): 572-573.
Gong, G. and S. Luo. 2018. Lenders' experience with borrowers' major customers and the debt contracting demand for accounting conservatism. The Accounting Review (September): 187-222.
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Gong, G., L. Y. Li and J. Y. Shin. 2011. Relative performance evaluation and related peer groups in executive compensation contracts. The Accounting Review (May): 1007-1043.
Gong, J., J. Krishnan and Y. Liang. 2022. Securities-based crowdfunding by startups: Does auditor attestation matter? The Accounting Review (March): 213-239.
Gong, Q., Z. Li, Y. Lin and L. Wu. 2016. On the benefits of audit market consolidation: Evidence from merged audit firms. The Accounting Review (March): 463-488.
Gonzalez, G. C., V. B. Hoffman and D. V. Moser. 2020. Do effort differences between bonus and penalty contracts persist in labor markets? The Accounting Review (May): 205-222.
Goodman, T. H., M. Neamtiu, N. Shroff and H. D. White. 2014. Management forecast quality and capital investment decisions. The Accounting Review (January): 331-365.
Gopez, E. C. 1954. Auditing with accent on the income statement. The Accounting Review (October): 571-574.
Gordon, D. 1949. The solution of process cost problems. The Accounting Review (July): 296-303.
Gordon, D. 1950. Courses for students specializing in industrial accounting. The Accounting Review (April): 194-198.
Gordon, D. 1962. Can accounting instruction be automated? The Accounting Review (October): 692-695.
Gordon, D. 1962. The overhead projector an aid in teaching accounting. The Accounting Review (January): 120-121.
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Gordon, E. A. and H. Hsu. 2018. Tangible long-lived asset impairments and future operating cash flows under U.S. GAAP and IFRS. The Accounting Review (January): 187-211.
Gordon, E. A. and P. R. Joos. 2004. Unrecognized deferred taxes: Evidence from the U.K. The Accounting Review (January): 97-124.
Gordon, L. A. 1972. Comment on the value of R 2 in regression analysis. The Accounting Review (April): 356-357.
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Gordon, L. A. and H. Cook, Jr. 1973. Absorption costing and fixed factors of production. The Accounting Review (January): 128-129.
Gordon, L. A. and M. M. Hamer. 1988. Rates of return and cash flow profiles: An extension. The Accounting Review (July): 514-521.
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Gordon, M. J. 1953. The valuation of accounts at current cost. The Accounting Review (July): 373-384.
Gordon, M. J. 1956. The managerial use of data obtainable in conjunction with LIFO. The Accounting Review (April): 234-243.
Gordon, M. J. 1960. Scope and method of theory and research in the measurement of income and wealth. The Accounting Review (October): 603-618.
Gordon, M. J. 1964. Postulates, principles and research in accounting. The Accounting Review (April): 251-263.
Gordon, M. J. 1970. A method of pricing for a socialist economy. The Accounting Review (July): 427-443.
Gordon, M. J. 1971. A method of pricing for a socialist economy, A reply. The Accounting Review (October): 788-790.
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Gosman, M. L. 1973. An assessment of the recommendations of the study group on introductory accounting. The Accounting Review (January): 158-162.
Gosman, M. L. 1973. Characteristics of firms making accounting changes. The Accounting Review (January): 1-11.
Gosman, M. L. 1974. Firms making accounting changes: A reply. The Accounting Review (January): 112-117.
Gossett, T. E.and M. F. Usry. 1968. Process cost accounting and diagrammatical outlines. The Accounting Review (January): 133-136.
Govoly, D., C. Hayn and R. Lehavy. 2009. The quality of analysts' cash flow forecasts. The Accounting Review (November): 1877-1911.
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Gox, R. F. 2014. Book review: Competition and Cost Accounting by V. G. Narayanan, Michael Smith. The Accounting Review (September): 1931-1933. (..."provides a comprehensive analysis of the strategic roles of transfer prices and product costing practices in a duopolistic product market setting.")
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Graber, P. J. 1950. A plea to authors. The Accounting Review (July): 321-322.
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Grady, P. 1948. The increasing emphasis on accounting as a social force. The Accounting Review (July): 266-275.
Grady, P. 1950. Accounting for fixed assets and their amortization. The Accounting Review (January): 3-19.
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Graham, C. C. and D. W. Manship. 1973. The environment of reality: An experiment in education for business. The Accounting Review (January): 166-170.
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Graham, W. J. 1933. Comprehensive examinations v. course credits. The Accounting Review (March): 39-42.
Graham, W. J. 1935. Accounting and law. The Accounting Review (June): 162-167.
Graham, W. J. 1939. Accounting education, ethics and training. The Accounting Review (September): 258-262.
Graham, W. J. 1939. Accounting in the law-school curriculum. The Accounting Review (March): 14-21.
Graham, W. J. 1949. The effect of changing price levels upon the determination, reporting, and interpretation of income. The Accounting Review (January): 15-26.
Graham, W. J. 1954. The price level research project. The Accounting Review (April): 208-214.
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Graham, W. J. 1956. Report of the President. The Accounting Review (April): 297-302.
Graham, W. J. 1957. Professional examinations: Theory of accounts. The Accounting Review (April): 324-338.
Graham, W. J. 1957. Professional examinations: Examination in theory of accounts. The Accounting Review (October): 662-673.
Graham, W. J. 1958. Professional examination: Examination in theory of accounts. The Accounting Review (April): 325-337.
Graham, W. J. 1958. Professional examinations: Examination in theory of accounts. The Accounting Review (October): 692-700.
Graham, W. J. 1959. Depreciation and capital replacement in an inflationary economy. The Accounting Review (July): 367-375.
Graham, W. J. 1959. Income tax allocation. The Accounting Review (January): 14-27.
Granof, M. H. 1973. Conference telephone calls: A means to bridge the academic-"Real world" gap. The Accounting Review (July): 612-614.
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Gray, O. L. 1965. Opinions of tax professors on tax courses: A survey summary. The Accounting Review (January): 204-211.
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Green, D. Jr. 1952. Evaluating student competence. The Accounting Review (October): 544-551.
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Greer, H. C. 1931. The technique of distribution cost accounting. The Accounting Review (June): 136-139.
Greer, H. C. 1932. A council on accounting research. The Accounting Review (September): 176-181.
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Greer, H. C. 1937. A reply by Professor Greer. The Accounting Review (March): 79-82.
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Greer, H. C. 1938. What are accepted principles of accounting? The Accounting Review (March): 25-31.
Greer, H. C. 1943. Structural fundamentals of financial statements. The Accounting Review (July): 193-205.
Greer, H. C. 1945. Treatment of income taxes in corporation income statements. The Accounting Review (January): 96-101.
Greer, H. C. 1948. Depreciation and the price level: A symposium second negative. The Accounting Review (April): 129-131.
Greer, H. C. 1954. Managerial accounting - Twenty years from now. The Accounting Review (April): 175-185.
Greer, H. C. 1956. Benchmarks and beacons. The Accounting Review (January): 3-14.
Greer, H. C. 1964. The corporation stockholder - Accounting's forgotten man. The Accounting Review (January): 22-31.
Greer, W. R. Jr. 1970. Capital budgeting analysis with the timing of events uncertain. The Accounting Review (January): 103-114.
Greer, W. R. Jr. 1972. Discounted cash flows, price level adjustments and expectations: A comment. The Accounting Review (July): 587-588.
Greer, W. R. Jr. 1974. Theory versus practice in risk analysis: An empirical study. The Accounting Review (July): 496-505.
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