The Accounting Review K-L

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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

Kaback, H. 1980. Behind the balance sheet: A case study in accounting analysis. The Accounting Review (January): 144-167.

Kabbes, S. M. 1965. Is accounting meeting the challenge in Europe? The Accounting Review (April): 395-400.

Kachelmeier, S. J. 2009. Annual report and editorial commentary for The Accounting Review. The Accounting Review (November): 2047-2075.

Kachelmeier, S. J. 2009. Editorial: Introduction to a forum on the mapping from analysts' forecasts to analysts' recommendations. The Accounting Review (July): 2 unnumbered pages.

Kachelmeier, S. J. 2010. Annual report and editorial commentary for "The Accounting Review". The Accounting Review (November): 2173-2203.

Kachelmeier, S. J. 2011. Annual report and editorial commentary for "The Accounting Review". The Accounting Review (November): 2197-2233.

Kachelmeier, S. J. 2011. Editorial: Introduction to a forum on internal control reporting and corporate debt. The Accounting Review (July): 1129-1130.

Kachelmeier, S. J. and D. Rimkus. 2022. Does seeking audit evidence impede the willingness to impose audit adjustments? The Accounting Review (November, Issue 7): 269-293.

Kachelmeier, S. J. and K. L. Towry. 2002. Negotiated transfer pricing: Is fairness easier said than done? The Accounting Review (July): 571-593.

Kachelmeier, S. J. and M. G. Williamson. 2010. Attracting creativity: The initial and aggregate effects of contract selection on creativity-weighted productivity. The Accounting Review (September): 1669-1691.

Kachelmeier, S. J. and M. Shehata. 1997. Internal auditing and voluntary cooperation in firms: A cross-cultural experiment. The Accounting Review (July): 407-431.

Kachelmeier, S. J. and W. F. Messier, Jr. 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review (January): 209-226.

Kachelmeier, S. J., L. W. Wang and M. G. Williamson. 2019. Incentivizing the creative process: From initial quantity to eventual creativity. The Accounting Review (March): 249-266.

Kachelmeier, S. J., S. T. Limberg and M. S. Schadewald. 1991. A laboratory market examination of the consumer price response to information about producers' costs and profits. The Accounting Review (October): 694-717.

Kacheimeier, S. J., T. Majors and M. G. Williamson. 2014. Does intent modify risk-based auditing? The Accounting Review (November): 2181-2201.

Kadan, O., L. Madureira, R. Wang and T. Zach. 2020. Sell-side analysts' benchmarks. The Accounting Review (January): 211-232.

Kadous, K. 2000. The effects of audit quality and consequence severity on juror evaluations of auditor responsibility for plaintiff losses. The Accounting Review (July): 327-341.

 Kadous, K. and M. Mercer. 2012. Can reporting norms create a safe harbor? Jury verdicts against auditor under precise and imprecise accounting standards. The Accounting Review (March): 565-587.

Kadous, K., A. M. Magro and B. C. Spilker. 2008. Do effects of client preference on accounting professionals' information search and subsequent judgments persist with high practice risk? The Accounting Review (January): 133-156.

Kadous, K., J. Leiby and M. E. Peecher. 2013. How do auditors weight informal contrary advice? The joint influence of advisor social bond and advice justifiability. The Accounting Review (November): 2061-2087.

Kadous, K., L. Koonce and J. M. Thayer. 2012. Do financial statement users judge relevance based on properties of reliability? The Accounting Review (July): 1335-1356.

Kadous, K., S. D. Krische, L. M. Sedor. 2006. Using counter-explanation to limit analysts' forecast optimism. The Accounting Review (March): 377-397.

Kadous, K., S. J. Kennedy and M. E. Peecher. 2003. The effect of quality assessment and directional goal commitment on auditor's acceptance of client-preferred accounting methods. The Accounting Review (July): 759-778.

Kajuter, P., F. Klassmann and M. Nienhaus. 2019. The effect of mandatory quarterly reporting on firm value. The Accounting Review (May): 251-277.

Kalinski, B. D. 1963. A case of over-accounting. The Accounting Review (July): 591-595.

Kallapur, S. and S. Y. S. Kwan. 2004. The value relevance and reliability of brand assets recognized by U.K. firms. The Accounting Review (January): 151-172.

Kalyta, P. 2009. Accounting discretion, horizon problem, and CEO retirement benefits. The Accounting Review (September): 1553-1573.

Kanagaretnam, K., C. Y. Lim and G. J. Lobo. 2014. Influence of national culture on accounting conservatism and risk-taking in the banking industry. The Accounting Review (May): 1115-1149.

Kanagaretnam, K., G. V. Krishnan and G. J. Lobo. 2010. An empirical analysis of auditor independence in the banking industry. The Accounting Review (November): 2011-2046.

Kane, J. E. 1951. Structual changes and general changes in the price level in relation to financial reporting. The Accounting Review (October): 496-502.

Kane, R. L. Jr. and A. E. Traxler. 1954. Predicting CPA examination results. The Accounting Review (October): 564-570.

Kang, J. and L. Xu. 2019. Executive stock ownership guidelines and debt holder wealth. The Accounting Review (March): 267-295.

Kang, J., S. Kim and S. Oh. 2022. Does board demographic diversity enhance cognitive diversity and monitoring? The Accounting Review (November, Issue 6): 385-415.

Kang, S. and Y. Zhao. 2010. Information content and value relevance of depreciation: A cross-industry analysis. The Accounting Review (January): 227-260.

Kanodia, C. and A. Mukherji. 1994. Audit pricing, lowballing and auditor turnover: A dynamic analysis. The Accounting Review (October): 593-615.

Kanodia, C. and R. Venugopalan. 2023. Decision facilitating information and induced volatility: A study of tradeoffs in accounting disclosure. The Accounting Review (January): 317-336.

Kaplan, M. C. and D. M. Reaugh. 1939. Accounting, reports to stockholders, and the SEC. The Accounting Review (September): 203-236.

Kaplan, R. S. 1973. Variable and self-service costs in reciprocal allocation models. The Accounting Review (October): 738-748.

Kaplan, R. S. 1977. Purchasing power gains on debt: The effect of expected and unexpected inflation. The Accounting Review (April): 369-378.

Kaplan, R. S. 1983. Comments on Wilson and Jensen. The Accounting Review (April): 340-346. (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705. (Summary).

Kaplan, R. S. 1984. The evolution of management accounting. The Accounting Review (July): 390-418. (Summary).

Kaplan, R. S. 2011. Accounting scholarship that advances professional knowledge and practice. The Accounting Review (March): 367-383.

Kaplan, R. S. and G. L. Thompson. 1971. Overhead allocation via mathematical programming models. The Accounting Review (April): 352-364.

Kaplan, R. S. and U. P. Welam. 1974. Overhead allocation with imperfect markets and nonlinear technology. The Accounting Review (July): 477-484.

Kaplan, S. E. and D. D. Williams. 2013. Do going concern audit reports protect auditors from litigation? A simultaneous equations approach. The Accounting Review (January): 199-232.

Kaplan, S. E. and P. M. J. Reckers. 1985. An examination of auditor performance evaluation. The Accounting Review (July): 477-487.

Kaplan, S. E., D. G. Kenchington and B. S. Wenzel. 2020. The valuation of discontinued operations and its effect on classification shifting. The Accounting Review (July): 291-311.

Kaplan, Z. and G. Perez-Cavazos. 2022. Investment as the opportunity cost of dividend signaling. The Accounting Review (May): 279-308.

Karpoff, J. M., A. Koester, D. S. Lee and G. Martin. 2017. Proxies and databases in financial misconduct research. The Accounting Review (November): 129-163.

Karrenbrock, W. E. 1958. Proof of surplus accruing to a holding company when the investment in a subsidiary is carried at cost. The Accounting Review (July): 461-468.

Kasznik, R. and B. Lev. 1995. To warn or not to warn: Management disclosures in the face of an earnings surprise. The Accounting Review (January): 113-134.

Kato, K., D. J. Skinner and M. Kunimura. 2009. Management forecasts in Japan: An empirical study of forecasts that are effectively mandated. The Accounting Review (September): 1575-1606.

Kats, P. 1930. A surmise regarding the origin of bookkeeping by double entry. The Accounting Review (December): 311-316.

Katz, S. P. 2009. Earnings quality and ownership structure: The role of private equity sponsors (2007 American Accounting Association Competitive Manuscript Award Winner). The Accounting Review (May): 623-658.

Katz, W. G. 1941. Accounting problems in corporate distributions. The Accounting Review (September): 244-261.

Katzenmeyer, R. G. 1955. Cost accounting context of seventeen A. I. A. "theory of account" examinations. The Accounting Review (October): 694-701.

Kaufman, F. 1952. Admission of the new partner. The Accounting Review (April): 247-248.

Kaufman, F. 1967. Professional consulting by CPAs. The Accounting Review (October): 713-720.

Kaufman, F. and A. Gleason. 1953. The effect of growth on the adequacy of depreciation allowances. The Accounting Review (October): 539-544.

Kaufman, F and L. A. Schmidt. 1957. Auditing electronic records. The Accounting Review (January): 33-41.

Kaulback, F. S. Jr. 1951. Elementary accounting and the non-accounting major-A proposal. The Accounting Review (January): 102-104.

Kaulback, F. S. Jr. 1952. Accounting problems of price control. The Accounting Review (January): 37-43.

Kaulback, F. S. Jr. 1954. The faculty residency program. The Accounting Review (April): 194-195.

Kays, A. 2022. Voluntary disclosure responses to mandated disclosure: Evidence from Australian corporate tax transparency. The Accounting Review (July): 317-344.

Ke, B. 2001. Taxes as a determinant of managerial compensation in privately held insurance companies. The Accounting Review (October): 655-674.

Ke, B., C. S. Lennox and Q. Xin. 2015. The effect of China's weak institutional environment on the quality of Big 4 audits. The Accounting Review (July): 1591-1619.

Keating, E. K., L. M. Parsons and A. A. Roberts. 2008. Misreporting fundraising: How do nonprofit organizations account for telemarketing campaigns? The Accounting Review (March): 417-446.

Kecskes, A., S. A. Mansi and A. Zhang. 2013. Are short sellers informed? Evidence from the bond market. The Accounting Review (March): 611-639.

Kedia, S., K. Koh and S. Rajgopal. 2015. Evidence on contagion in earnings management. The Accounting Review (November): 2337-2373.

Keenoy, C. L. 1958. The impact of automation on the field of accounting. The Accounting Review (April): 230-236.

Keister, O. R. 1963. Commercial record-keeping in ancient Mesopotamia. The Accounting Review (April): 371-376.

Keister, O. R. 1964. The Incan quipu. The Accounting Review (April): 414-416. (The quipu (ke'poo) is an ancient record keeping or counting device involving knotted strings).

Keister, O. R. 1967. Consolidations and intercompany bond holdings. The Accounting Review (April): 375-376.

Keith, E. G. 1943. Excess-profits taxation and profit limitation. The Accounting Review (April): 103-110.

Kell, W. G. 1953. Should the accounting entity be personified? The Accounting Review (January): 40-43.

Kell, W. G. 1958. The commission's long run goals. The Accounting Review (April): 198-205.

Kell, W. G. 1963. President's message. The Accounting Review (January): 150.

Kell, W. G. 1964. Report of the 1963 President. The Accounting Review (April): 421-424.

Kell, W. G. 1968. Public accounting's irresistible force and immovable object. The Accounting Review (April): 266-273.

Keller, T. F. 1965. The investment tax credit and the annual tax charge. The Accounting Review (January): 184-189.

Kelley, A. C. 1936. In defense of the accountant. The Accounting Review (March): 63-65.

Kelley, A. C. 1941. Is accountancy a science? The Accounting Review (September): 231-234.

Kelley, A. C. 1942. Cost analysis of a cost-plus contract. The Accounting Review (October): 370-376.

Kelley, A. C. 1948. Definitive income determinations: The measurement of corporate incomes on an objective scientific basis. The Accounting Review (April): 148-153.

Kelley, A. C. 1949. The presentation of corporate income and earned surplus. The Accounting Review (July): 285-289.

Kelley, A. C. 1951. Can corporate incomes be scientifically ascertained? The Accounting Review (July): 289-298.

Kelley, A. C. 1958. Comments on the 1957 revision of corporate accounting and reporting standards. The Accounting Review (April): 214-215.

Kelly, K., A. Presslee and R. A. Webb. 2017. The effects of tangible rewards versus cash rewards in consecutive sales tournaments: A field experiment. The Accounting Review (November): 165-185.

Kelly, K., R. Dinovitzer, H. Gunz and S. P. Gunz. 2020. The interaction of perceived subjectivity and pay transparency on professional judgment in a profit pool setting: The case of large law firms. The Accounting Review (September): 227-246.

Kemp, P. S. 1962. Accounting data for planning, motivation, and control. The Accounting Review (January): 44-50.

Kemp, P. S. 1963. A "current topics" course in the accounting curriculum?. The Accounting Review (April): 398-400.

Kemp, P. S. 1965. The authority of the Accounting Principles Board. The Accounting Review (October): 782-787.

Kemp, P. S. 1963. Controversies on the construction of financial statements. The Accounting Review (January): 126-132.

Kempner, J. J. 1952. Revaluation and depreciation of plant assets. The Accounting Review (October): 506-513.

Kempner, J. J. 1957. Funds statement practices of certified public accounting firms. The Accounting Review (January): 71-82.

Kempner, J. J. 1960. A new look at the classification of inventories. The Accounting Review (April): 264-271.

Kempner, J. J. 1961. A two-week CPA coaching course. The Accounting Review (July): 477-480.

Kempner, J. J. 1970. An argument for small class size. The Accounting Review (April): 364-366.

Kendrick, H. W. 1931. The need for accounting in the law school curriculum. The Accounting Review (March): 38-41.

Kendrick, H. W. 1948. Report of the Committee on Statement of Cost Accounting Concepts: The relationship of cost accounting to income determination. The Accounting Review (January): 35-39.

Kenis, I. 1979. Effects of budgetary goal characteristics on managerial attitudes and performance. The Accounting Review (October): 707-721.

Kennedy, J. 1995. Debiasing the curse of knowledge in audit judgment. The Accounting Review (April): 249-273.

Kent, A. H. 1955. The new internal auditing and the need for specialized preparatory training. The Accounting Review (October): 638-644.

Kern, B. B. and M. H. Morris. 1994. Differences in the COMPUSTAT and expanded Value Line databases and the potential impact on empirical research. The Accounting Review (January): 274-284.

Kerr, J. N. and N. B. Ozel. 2015. Earnings announcements, information asymmetry, and timing of debt offerings. The Accounting Review (November): 2375-2410.

Kerrigan, H. D. 1936. Taxability of stock dividends under federal and state laws. The Accounting Review (December): 373-387.

Kerrigan, H. D. 1937. Analysis of variation in net profit. The Accounting Review (December): 429-432.

Kerrigan, H. D. 1937. Accounting for stock dividends paid. The Accounting Review (December): 369-385.

Kerrigan, H. D. 1937. Limitations on stock dividends. The Accounting Review (September): 238-255.

Kerrigan, H. D. 1937. Stock dividends in trust distributions. The Accounting Review (June): 93-104.

Kerrigan, H. D. 1937. Whither accounting? The Accounting Review (March): 61-64.

Kerrigan, H. D. 1938. Accounting for stock dividends received. The Accounting Review (June): 166-173.

Kerrigan, H. D. 1938. Corporate distributions as income to stockholders. The Accounting Review (December): 366-379.

Kerrigan, H. D. 1951. Accounting aspects of rate-making in the public-utility field. The Accounting Review (July): 352-361.

Kerrigan, H. D. 1952. Some current problems in the teaching of accounting. The Accounting Review (January): 79-88.

Kerrigan, H. D. 1955. Electronic data processor - A milestone in machine method. The Accounting Review (October): 660-665.

Kerrigan, H. D. 1956. Intermediate accounting instruction - Circa, 1955. The Accounting Review (July): 418-422.

Kerrigan, H. D. 1959. Major influences on accounting education. The Accounting Review (July): 403-414.

Kerrigan, H. D. 1959. Recent data on accounting majors and programs. The Accounting Review (April): 262-265.

Kerstein, J. and S. Kim. 1995. The incremental information content of capital expenditures. The Accounting Review (July): 513-526.

Kesselman, J. J. 1957. Federal income taxation in the graduate accounting program. The Accounting Review (January): 101-103.

Kester, R. B. 1928. The importance of the controller. The Accounting Review (September): 237-251.

Kester, R. B. 1938. The practitioner's responsibilities for accountancy education. The Accounting Review (September): 259-265.

Kester, R. B. and W. Nissley. 1936. Education for professional accountancy. The Accounting Review (June): 99-108.

Ketz, J. E. 1978. The validation of some general price level estimating models. The Accounting Review (October): 952-960.

Keung, E. C. 2010. Do supplementary sales forecasts increase the credibility of financial analysts' earnings forecasts? The Accounting Review (November): 2047-2074.

Keune, M. B. and K. M. Johnstone. 2012. Materiality judgments and the resolution of detected misstatements: The role of managers, auditors, and audit committees. The Accounting Review (September): 1641-1677.

Keune, M. B., B. W. Mayhew and J. J. Schmidt. 2016. Non-big 4 local market leadership and its effect on competition. The Accounting Review (May): 907-931.

Keusch, T. 2023. Shareholder activists and frictions in the CEO labor market. The Accounting Review (September): 353-374.

Keys, D. E. and C. Norton. 1978. Estimation error in income determination: A comment. The Accounting Review (October): 997-1002.

Khan, M. and H. Lu. 2013. Do short sellers front-run insider sales? The Accounting Review (September): 1743-1768.

Khan, M., G. Serafeim and A. Yoon. 2016. Corporate sustainability: First evidence on materiality. The Accounting Review (November): 1697-1724.

Khan, M., S. Srinivasan and L. Tan. 2017. Institutional ownership and corporate tax avoidance: New evidence. The Accounting Review (March): 101-122.

Khan, U., B. Li, S. Rajgopal and M. Venkatachalam. 2018. Do the FASB's standards add shareholder value? The Accounting Review (March): 209-247.

Khan, U., S. G. Ryan and A. Varma. 2019. Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments: Evidence from the insurance industry. The Accounting Review (November): 285-307.

Khan, U., X. Li, C. D. Williams and R. Wittenberg-Moerman. 2019. The effect of information opacity and accounting irregularities on personal lending relationships: Evidence from lender and manager co-migration. The Accounting Review (July): 303-344.

Khemakhem, A. 1968. A simulation of management-decision behavior: "Funds" and income. The Accounting Review (July): 522-534.

Khumawala, S. B. 2011. Households as Corporate Firms: An Analysis of Household Finance Using Integrated Household Surveys and Corporate Financial Accounting, Econometric Society Monographs by Krislert Samphantharak, Robert M. Townsend. The Accounting Review (July): 1477-1480.

Khurana, I. 1991. Security market effects associated with SFAS No. 94 concerning consolidation policy. The Accounting Review (July): 611-621.

Khurana, I. K. and K. K. Raman. 2004. Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: Evidence from Anglo-American countries. The Accounting Review (April): 473-495.

Khurana, I. K. and M. L. Loudder. 1994. The economic consequences of SFAS 106 in rate-regulated enterprises. The Accounting Review (April): 364-380.

Kida, T. E. and R. C. Mannino. 1980. Job selection criteria of accounting Ph.D. students and faculty members. The Accounting Review (July): 491-500.

Kielty, P. D., K. P. Wang and D. L. Weng. 2023. Simplifying complex disclosures: Evidence from disclosure regulation in the mortgage markets. The Accounting Review (July): 191-216.

Kiger, J. E. 1974. Volatility in quarterly accounting data. The Accounting Review (January): 1-7.

Kiger, J. E. 1975. Implications of volatility in quarterly accounting data: A reply. The Accounting Review (January): 130-132.

Kiger, J. E. and C. S. Warren. 1975. Visiting professorships. The Accounting Review (April): 387-391.

Kiger, J. E., J. B. Wilcox and J. R. Williams. 1977. Intraperiod income tax allocation with differential rates. The Accounting Review (July): 716-720.

Kilic, E., G. J. Lobo, T. Ranasinghe and K. Sivaramakrishnan. 2013. The impact of SFAS 133 on income smoothing by banks through loan loss provisions. The Accounting Review (January): 233-260.

Killough, L. N. and T. L. Souders. 1973. A goal programming model for public accounting firms. The Accounting Review (April): 268-279.

Kilpatrick, B., K. Putnam and H. Schneider. 1985. Convertible securities and earnings per share: A competitive ranking algorithm. The Accounting Review (July): 526-530.

Kim, D. and Y. Qi. 2010. Accruals quality, stock returns, and macroeconomic conditions. The Accounting Review (May): 937-978.

Kim, D. C. 1992. Risk preferences in participative budgeting. The Accounting Review (April): 303-318.

Kim, E., M. Sethuraman and T. D. Steffen. 2021. The informational role of investor relations: Evidence from the debt market. The Accounting Review (November): 275-302.

Kim, J., B. Y. Song and L. Zhang. 2011. Internal control weakness and bank loan contracting: Evidence from SOX Section 404 disclosures. The Accounting Review (July): 1157-1188.

Kim, J., B. Y. Song and T. C. Stratopoulos. 2018. Does information technology reputation affect bank loan terms? The Accounting Review (May): 185-211.

Kim, J., L. Y. Lu and Y. Yu. 2019. Analyst coverage and expected crash risk: Evidence from exogenous changes in analyst coverage. The Accounting Review (July): 345-364.

Kim, J., M. Nessa and R. J. Wilson. 2021. How do reductions in foreign country corporate tax rates affect U.S. domestic manufacturing firms? The Accounting Review (May): 287-311.

Kim, J., X. Liu and L. Zheng. 2012. The impact of mandatory IFRS adoption on audit fees: Theory and evidence. The Accounting Review (November): 2061-2094.

Kim, J., Y. Lin, Y. Mao and Z. Wang. 2023. Banking market consolidation and tax planning intermediation: Evidence from client firm tax haven operations. The Accounting Review (July): 217-245.

Kim, K. K. 1988. Organizational coordination and performance in hospital accounting information systems: An empirical investigation. The Accounting Review (July): 472-489.

Kim, O. and R. E. Verrecchia. 2001. The relation among disclosure, returns, and trading volume information. The Accounting Review (October): 633-654.

Kim, S. and A. Klein. 2017. Did the 1999 NYSE and NASDAQ listing standard changes on audit committee composition benefit investors? The Accounting Review (November): 187-212.

Kim, S. and J. Ng. 2018. Executive bonus contract characteristics and share repurchases. The Accounting Review (January): 289-316.

Kim, S., M. Matejka and J. Park. 2023. Economic determinants and consequences of performance target difficulty. The Accounting Review (March): 361-387.

Kim, S., S. Kim and S. G. Ryan. 2019. Economic consequences of the AOCI filter removal for advanced approaches banks. The Accounting Review (November): 309-335.

Kim, T. W., J. Li and S. Pae. 2023. Career concerns, investment, and management forecasts. The Accounting Review (January):. 337-363.

Kim, Y. and M. S. Park. 2014. Real activities manipulation and auditors' client-retention decisions. The Accounting Review (January): 367-401.

Kim, Y., L. Su, Z. Wang and H. Wu. 2021. The effect of trade secrets law on stock price synchronicity: Evidence from the inevitable disclosure doctrine. The Accounting Review (January): 325-348.

Kim, Y., M. S. Park and B. Wier. 2012. Is earnings quality associated with corporate social responsibility? The Accounting Review (May): 761-796.

Kim, Y., S. Li, C. Pan and L. Zuo. 2013. The role of accounting conservatism in the equity market: Evidence from seasoned equity offerings. The Accounting Review (July): 1327-1356.

Kimball, H. G. 1935. Depreciation and savings. The Accounting Review (December): 365-369.

Kimball, H. G. 1935. The importance of understanding income and profits. The Accounting Review (June): 131-135.

Kimbrough, M. D. 2005. The effect of conference calls on analyst and market underreaction to earnings announcements. The Accounting Review (January): 189-219.

Kimbrough, M. D. 2007. The influences of financial statement recognition and analyst coverage on the market's valuation of R&D capital. The Accounting Review (October): 1195-1225.

Kimbrough, M. D. and H. Louis. 2011. Voluntary disclosure to influence investor reactions to merger announcements: An examination of conference calls. The Accounting Review (March): 637-667.

Kimbrough, M. D. and I. Y. Wang. 2014. Are seemingly self-serving attributions in earnings press releases plausible? Empirical evidence. The Accounting Review (March): 635-667.

Kimbrough, M. D., H. Lee and Y. Zheng. 2021. Can managers be wrong and still be right? An examination of the future realization of current management forecast errors. The Accounting Review (January): 349-376.

Kimmel, P. and T. D. Warfield. 1995. The usefulness of hybrid security classifications: Evidence from redeemable preferred stock. The Accounting Review (January): 151-167.

Kimmell, D. L. 1976. Consolidation models at acquisition: Purchase and pooling of interest methods. The Accounting Review (July): 629-632.

King, E. C. 1948. Presentation of pertinent data in financial statements. The Accounting Review (October): 345-354.

King, E. C. 1950. Current accounting problems. The Accounting Review (January): 35-44.

King, R. D. 1984. The effect of convertible bond equity values on dilution and leverage. The Accounting Review (July): 419-431.

King, R. D. and T. B. O'Keefe. 1986. Lobbying activities and insider trading. The Accounting Review (January): 76-90.

King, R. R. 1996. Reputation formation for reliable reporting: An experimental investigation. The Accounting Review (July): 375-396.

King, R. R. 2002. An experimental investigation of self-serving biases in an auditing trust game: The effect of group affiliation. The Accounting Review (April): 265-284.

King, R. R. and C. D. Baron. 1974. An integrated account structure for governmental accounting and financial reporting. The Accounting Review (January): 76-87.

King, R. R. and R. Schwartz. 2000. An experimental investigation of auditors' liability: Implications for social welfare and exploration of deviations from theoretical predictions. The Accounting Review (October): 429-451.

King, R. W. 1947. Effect of inventory valuation methods on profits. The Accounting Review (January): 45-53. (Discussion of the effects of cost flow assumptions).

King, T. E. and A. K. Ortegren. 1988. Accounting for hybrid securities: The case of adjustable rate convertible notes. The Accounting Review (July): 522-535.

Kinney, M. R. and W. F. Wempe. 2002. Further evidence on the extent and origins of JIT's profitability effects. The Accounting Review (January): 203-225.

Kinney, W. R. Jr. 1972. Covariability of segment earnings and multisegment company returns. The Accounting Review (April): 339-345.

Kinney, W. R. Jr. 1974. Covariability of segment earnings and multisegment company returns: A reply. The Accounting Review (January): 140-145.

Kinney, W. R. Jr. 1974. The use of the time-shared interactive computer in audit education. The Accounting Review (July): 590-594.

Kinney, W. R. Jr. 1978. ARIMA and regression in analytical review: An empirical test. The Accounting Review (January): 48-60.

Kinney, W. R. Jr. 1986. Empirical accounting research design for Ph.D. students. The Accounting Review (April): 338-350.

Kinney, W. R. Jr. 1990. Editorial: The Accounting Review: 1987-1989. The Accounting Review (January): 258-270.

Kinney, W. R. Jr. 2001. Accounting scholarship: What is uniquely ours? The Accounting Review (April): 275-284.

Kinney, W. R. Jr. and A. D. Bailey, Jr. 1976. Regression analysis as a means of determining audit sample size: A comment. The Accounting Review (April): 396-401.

Kinney, W. R. Jr. and R. Libby. 2002. The relation between auditors' fees for nonaudit services and earnings management: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 107-114.

Kinney, W. R. Jr. and W. C. Uecker. 1982. Mitigating the consequences of anchoring in auditor judgments. The Accounting Review (January): 55-69.

Kircher, P. 1950. Investments in corporate reports. The Accounting Review (January): 89-93.

Kircher, P. 1951. The course in accounting theory. The Accounting Review (January): 106-111.

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Kohler, E. L. 1932. Solution to problem in December issue. The Accounting Review (June): 142-144.

Kohler, E. L. 1935. A federal income-tax chart for 1936. The Accounting Review (December): 406-407.

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Kohler, E. L. 1946. The development of accounting for regulatory purposes by the Federal Power Commission. The Accounting Review (January): 19-31.

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Krebs, W. S. 1950. Rate base problems presented when utilities shift from retirement to depreciation accounting. The Accounting Review (July): 283-291.

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Krebs, W. S. 1954. An analysis of Missouri's utility earnings and rate base formula. The Accounting Review (July): 429-446.

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Lehnberg, V. B. 1952. Cost accounting for motor freight terminals. The Accounting Review (April): 215-220.

Leininger, W. E. 1977. Opportunity costs: Some definitions and examples. The Accounting Review (January): 248-251. (Summary

Leitch, R. A., J. Neter, R. Plante and P. Sinha. 1982. Modified multinomial bounds for larger numbers of errors in audits. The Accounting Review (April): 384-400.

Leland, T. W. 1945. Educational prerequisites for the certificate. The Accounting Review (April): 191-194.

Leland, T. W. 1948. Report of Committee on Revision of the Statement of Principles: Revenue, expense, and income. The Accounting Review (January): 16-23.

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Lemke, B. C. 1951. Is manufacturing cost an objective concept? The Accounting Review (January): 77-79.

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Lennox, C. S. 2016. Did the PCAOB's restrictions on auditors' tax services improve audit quality? The Accounting Review (September): 1493-1512.

Lennox, C. S. and J. A. Pittman. 2011. Voluntary audits versus mandatory audits. The Accounting Review (September): 1655-1678.

Lennox, C. S. and X. Wu. 2022. Mandatory internal control audits, audit adjustments, and financial reporting quality: Evidence from China. The Accounting Review (January): 341-364.

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Lennox, C. S., X. Wu and T. Zhang. 2014. Does mandatory rotation of audit partners improve audit quality? The Accounting Review (September): 1775-1803.

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Lentilhon, R. W. 1964. Determination of goodwill and bonus on admission of a partner. The Accounting Review (July): 754-756.

Lentilhon, R. W. 1964. Direct costing - Either... or? The Accounting Review (October): 880-883.

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Leonard, W. G. 1959. Accumulated depreciation - Balance sheet presentation. The Accounting Review (October): 572-573.

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Lessard, D. R. and P. Lorange. 1977. Currency changes and management control: Resolving the centralization/decentralization dilemma. The Accounting Review (July): 628-637.

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Lev, B. 1970. A comment on "business combinations: An exchange ratio determination model". The Accounting Review (July): 532-534.

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Lev, B. and A. Schwartz. 1972. On the use of the economic concept of human capital in financial statements: A reply. The Accounting Review (January): 153-154.

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Lewis, C. A. Jr. 1959. Are there "principles" of accounting? The Accounting Review (April): 239-241.

Lewis, C. D. 1967. Tax deductibility of educators' travel expenses. The Accounting Review (January): 96-105.

Lewis, F. 1933. Some legal and accounting questions presented by the Michigan general corporation act. The Accounting Review (June): 145-154.

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Li, C., N. Li and F. Zhang. 2023. Using economic links between firms to detect accounting fraud. The Accounting Review (January): 399-421.

Li, D. H. 1960. The nature and treatment of dividends under the entity concept. The Accounting Review (October): 674-679.

Li, D. H. 1960. The nature of corporate residual equity under the entity concept. The Accounting Review (April): 258-263.

Li, D. H. 1961. Income taxes and income tax allocation under the entity concept. The Accounting Review (April): 265-268.

Li, D. H. 1963. Alternative accounting procedures and the entity concept. The Accounting Review (January): 52-55.

Li, D. H. 1963. The funds statement under the entity concept. The Accounting Review (October): 771-775.

Li, D. H. 1964. The objectives of the corporation under the entity concept. The Accounting Review (October): 946-950.

Li, D. H. 1970. Audit-aid: Generalized computer-audit program as an instructional device. The Accounting Review (October): 774-778.

Li, E., G. Lind, K. Ramesh and M. Shen. 2023. Externalities of accounting disclosures: Evidence from the Federal Reserve. The Accounting Review (September): 401-427.

Li, E. X. 2013. Revealing future prospects without forecasts: The case of accelerating material contract fillings. The Accounting Review (September): 1769-1804.

Li, E. X. and K. Ramesh. 2009. Market reaction surrounding the filing of periodic SEC reports. The Accounting Review (July): 1171-1208.

Li, E. X., K. Ramesh and M. Shen. 2011. The role of newswires in screening and disseminating value-relevant information in periodic SEC reports. The Accounting Review (March): 669-701.

Li, J., T. Liu and R. Zhao. 2022. Strategic nondisclosure in takeovers. The Accounting Review (July): 345-370.

Li, M. 2019. Moral hazard and internal discipline: Theory and evidence. The Accounting Review (July): 365-400.

Li, M., S. Markov and S. Shu. 2023. Motivational optimism and short-term investment efficiency. The Accounting Review (September): 429-454.

Li, N., Y. Lou, C. A. Otto and R. Wittenberg-Moerman. 2021. Accounting quality and debt concentration. The Accounting Review (January): 377-400.

Li, O. Z., H. Liu and C. Ni. 2021. Dividend taxes, investor horizon, and idiosyncratic volatility. The Accounting Review (May): 403-430.

Li, S. 2010. Does mandatory adoption of international financial reporting standards in the European Union reduce the cost of equity capital? The Accounting Review (March): 607-636.

Li, V. 2016. Do false financial statements distort peer firms' decisions? The Accounting Review (January): 251-278.

Li, X. and H. I. Yang. 2016. Internet appendix: "Mandatory financial reporting and voluntary disclosure: The effect of mandatory IFRS adoption on management forecasts." The Accounting Review (May): 1-20.

Li, X. and H. I. Yang. 2016. Mandatory financial reporting and voluntary disclosure: The effect of mandatory IFRS adoption on management forecasts. The Accounting Review (May): 933-953.

Li, Y. and M. Ma. 2022. Are tax havens and offshore financial centers cracked down on? A study on the international standard of exchange of information request. The Accounting Review (November, Issue 7): 295-318.

Li, Z., K. Ye, C. Zeng and B. Zhang. 2023. Ending at the wrong time: The financial reporting consequences of a uniform fiscal year-end. The Accounting Review (May): 367-396.

Li, Z., T. J. Wong and G. Yu. 2020. Information dissemination through embedded financial analysts: Evidence from China. The Accounting Review (March): 257-281.

Liang, L. and E. J. Riedl. 2014. The effect of fair value versus historical cost reporting model on analyst forecast accuracy. The Accounting Review (May): 1151-1177.

Liang, P. J. 2010. Accounting Disclosure and Real Effects by Chandra Kanodia. The Accounting Review (May): 1119-1120.

Liang, P. J and G. Zhang. 2019. On the social value of accounting objectivity in financial stability. The Accounting Review (January): 229-248.

Liang, P. J., M. V. Rajan and K. Ray. 2008. Optimal team size and monitoring in organizations. The Accounting Review (May): 789-822.

Liang, Y., I. Marinovic and F. Varas. 2018. The credibility of financial reporting: A reputation-based approach. The Accounting Review (January): 317-333.

Liao, L., X. Martin, N. Wang, Y. Zhengwei and J. Yang. 2023. What if borrowers were informed about credit reporting? Two natural field experiments. The Accounting Review (May): 397-425.

Liao, M. 1975. Model sampling: A stochastic cost-volume-profit analysis. The Accounting Review (October): 780-790.

Liao, M. 1976. A matrix approach to the depreciation Lapse schedule preparation. The Accounting Review (April): 364-369.

Liao, M. 1976. The effect of chance variation on revenue and cost estimations for breakeven analysis. The Accounting Review (October): 922-926.

Liao, P. and S. Radhakrishnan. 2016. The effects of the auditor's insurance role on reporting conservatism and audit quality. The Accounting Review (March): 587-602.

Liao, S. S. 1975. The comparison of alternative income concepts: A comment. The Accounting Review (October): 860-864.

Liao, S. S. 1978. Learner directed instruction: Additional evidences. The Accounting Review (January): 155-161.

Liao, S. S. 1979. The effect of the separation of ownership from control on accounting policy decisions: A comment. The Accounting Review (April): 414-416.

Libby, R. 1975. The use of simulated decision makers in information evaluation. The Accounting Review (July): 475-489.

Libby, R. 1976. Prediction achievement and simulated decision makers as an extension of the predictive ability criterion: A reply. The Accounting Review (July): 672-676.

Libby, R. 1983. Comments on Weick. The Accounting Review (April): 370-374. (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Libby, R. and P. A. Libby. 1989. Expert measurement and mechanical combination in control reliance decisions. The Accounting Review (October): 729-747.

Libby, R. and T. Brown. 2013. Financial statement disaggregation decisions and auditors' tolerance for misstatement. The Accounting Review (March): 641-665.

Libby, R. and W. R. Kinney, Jr. 2000. Does mandated audit communication reduce opportunistic corrections to manage earnings to forecasts? The Accounting Review (October): 383-404.

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Libby, R., H. Tan and J. E. Hunton. 2015. Retraction: Does the form of management's earnings guidance affect analysts' earnings forecasts? The Accounting Review (July): 1713.

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Libby, T. 2011. Psychology Models of Management Accounting, Vol. 4, No. 3-4 by Joan Luft, Michael D. Shields. The Accounting Review (May): 1117-1119.

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Lilien, S., M. Mellman and V. Pastena. 1988. Accounting changes: Successful versus unsuccessful firms. The Accounting Review (October): 642-656.

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Lin, S., M. Pizzini, M. Vargus and I. R. Bardhan. 2011. The role of the internal audit function in the disclosure of material weaknesses. The Accounting Review (January): 787-323.

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Lin, Y., Y. Mao and Z. Wang. 2018. Institutional ownership, peer pressure, and voluntary disclosures. The Accounting Review (July): 283-308.

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Lindbeck, R. S. and R. B. Rogow. 1975. A straightforward decision rule for selecting lower-of-cost or market price: A contraction. The Accounting Review (July): 617.

Linnenberg, C. C. Jr. 1943. Policies & procedures in federal civilian procurement. The Accounting Review (January): 16-26.

Linnenberg, C. C. Jr. 1943. Policies and procedures in federal civilian procurement. The Accounting Review (April): 136-148.

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Linsmeier, T. J., D. B. Thornton, M. Venkatachalam and M. Welker. 2002. The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate, and commodity price movements. The Accounting Review (April): 343-377.

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Lipe, M. G. and S. E. Salterio. 2000. The balanced scorecard: Judgmental effects of common and unique performance measures. The Accounting Review (July): 283-298. (Summary

Lipe, R. 1990. The relation between stock returns and accounting earnings given alternative information. The Accounting Review (January): 49-71.

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Lipsky, D. 1945. A new role for the accounting instructor. The Accounting Review (July): 344-347.

Lisowsky, P. 2010. Seeking shelter: Empirically modeling tax shelters using financial statement information. The Accounting Review (September): 1693-1720.

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Littlefield, W. J. 1961. Research program of Controllers Institute Research Foundation. The Accounting Review (January): 32-35.

Littleton, A. C. 1926. Evolution of the ledger account. The Accounting Review (December): 12-23.

Littleton, A. C. 1926. Italian double entry in early England. The Accounting Review (June): 60-71.

Littleton, A. C. 1926. Research work at the University of Illinois. The Accounting Review (March): 31-38.

Littleton, A. C. 1927. The antecedents of double-entry. The Accounting Review (June): 140-149.

Littleton, A. C. 1927. Two fables of bookkeeping. The Accounting Review (December): 388-396.

Littleton, A. C. 1928. Paciolo and modern accounting. The Accounting Review (June): 131-140.

Littleton, A. C. 1928. The evolution of the journal entry. The Accounting Review (December): 383-396.

Littleton, A. C. 1928. What is profit? The Accounting Review (September): 278-288.

Littleton, A. C. 1929. Value and price in accounting. The Accounting Review (September): 147-154.

Littleton, A. C. 1930. Foreign accounting terms. The Accounting Review (September): 262-263.

Littleton, A. C. 1930. Foreign accounting terms. The Accounting Review (December): 320-322.

Littleton, A. C. 1930. The International Congress on Accounting: Education for the profession. The Accounting Review (March): 70-74.

Littleton, A. C. 1931. A cost approach to elementary bookkeeping. The Accounting Review (March): 33-37.

Littleton, A. C. 1931. Early transaction analysis. The Accounting Review (September): 179-183.

Littleton, A. C. 1931. Foreign accounting terms. The Accounting Review (March): 64-65.

Littleton, A. C. 1931. Foreign accounting terms. The Accounting Review (June): 147-149.

Littleton, A. C. 1932. Capital and surplus. The Accounting Review (December): 290-293.

Littleton, A. C. 1933. Independent study. The Accounting Review (June): 160-161.

Littleton, A. C. 1933. Socialized accounts. The Accounting Review (December): 267-271.

Littleton, A. C. 1934. Dividends presuppose profits. The Accounting Review (December): 304-311.

Littleton, A. C. 1934. Socialized accounts (II). The Accounting Review (March): 69-74.

Littleton, A. C. 1934. The dividend base. The Accounting Review (June): 140-148.

Littleton, A. C. 1934. The income approach. The Accounting Review (December): 342-346.

Littleton, A. C. 1935. Value or cost. The Accounting Review (September): 269-273.

Littleton, A. C. 1936. The professional college. The Accounting Review (June): 109-116.

Littleton, A. C. 1937. Accounting theses: A list compiled. The Accounting Review (September): 313-315.

Littleton, A. C. 1937. Concepts of income underlying accounting. The Accounting Review (March): 13-22.

Littleton, A. C. 1938. Tests for principles. The Accounting Review (March): 16-24.

Littleton, A. C. 1938. The relation of function to principles. The Accounting Review (September): 233-241.

Littleton, A. C. 1939. Suggestions for the revision of the tentative statement of accounting principles. The Accounting Review (March): 57-64.

Littleton, A. C. 1941. A genealogy for "cost or market". The Accounting Review (June): 161-167.

Littleton, A. C. 1941. Questions on accounting standards. The Accounting Review (December): 330-340.

Littleton, A. C. 1942. The meaning of accounting education. The Accounting Review (July): 215-221.

Littleton, A. C. 1943. Association reports. The Accounting Review (October): 382-391.

Littleton, A. C. 1943. Examinations in auditing. The Accounting Review (October): 307-316.

Littleton, A. C. 1943. The accounting exchange. The Accounting Review (July): 269-273.

Littleton, A. C. 1943. The accounting exchange. The Accounting Review (October): 368-373.

Littleton, A. C. 1944. Association reports: Representative college programs. The Accounting Review (October): 469-476.

Littleton, A. C. 1944. The accounting exchange. The Accounting Review (January): 81-86.

Littleton, A. C. 1944. The accounting exchange. The Accounting Review (April): 193-198.

Littleton, A. C. 1944. The accounting exchange. The Accounting Review (July): 315-323.

Littleton, A. C. 1944. The accounting exchange. The Accounting Review (October): 451-459.

Littleton, A. C. 1945. Association reports: Representative college programs (Continued from October). The Accounting Review (July): 380-389.

Littleton, A. C. 1945. The accounting exchange. The Accounting Review (January): 104-112.

Littleton, A. C. 1945. The accounting exchange. The Accounting Review (April): 231-240.

Littleton, A. C. 1945. The accounting exchange. The Accounting Review (July): 348-359.

Littleton, A. C. 1945. The accounting exchange. The Accounting Review (October): 465-471.

Littleton, A. C. 1946. Guidance tests for accounting students. The Accounting Review (October): 404-409.

Littleton, A. C. 1946. The accounting exchange. The Accounting Review (April): 212-219.

Littleton, A. C. 1946. The accounting exchange. The Accounting Review (July): 337-344.

Littleton, A. C. 1946. The accounting exchange. The Accounting Review (October): 451-463.

Littleton, A. C. 1947. The accounting exchange. The Accounting Review (January): 80-88.

Littleton, A. C. 1949. Classified objectives. The Accounting Review (July): 281-284.

Littleton, A. C. 1950. A third use value of accounting. The Accounting Review (April): 192-193.

Littleton, A. C. 1950. The social service of accounting. The Accounting Review (July): 320-321.

Littleton, A. C. 1951. Removing the mysteries from accounting. The Accounting Review (July): 418-420.

Littleton, A. C. 1952. Significance of invested cost. The Accounting Review (April): 167-173.

Littleton, A. C. 1953. [Limitations on the significance of invested cost]: A Reply. The Accounting Review (January): 8-11.

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