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1926-2023

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

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Abarbanell, J. S. and B. J. Bushee. 1998. Abnormal returns to a fundamental analysis strategy. The Accounting Review (January): 19-45.

Abbott, A. 2011. Accountants' Truth: Knowledge and Ethics in the Financial World by Matthew Gill. The Accounting Review (January): 359-361.

Abbott, L. J., S. Parker, G. F. Peters and D. V. Rama. 2007. Corporate governance, audit quality, and the Sarbanes-Oxley Act: Evidence from internal audit outstanding. The Accounting Review (July): 803-835.

Abdalla, A. M. and J. M. Carabias. 2022. From accounting to economics: The role of aggregate special items in gauging the state of the economy. The Accounting Review (January): 1-27.

Abdel-Khalik, A. R. 1971. On Gordon's model of transfer-pricing system. The Accounting Review (October): 783-787.

Abdel-Khalik, A. R. 1971. User preference ordering value: A model. The Accounting Review (July): 457-471.

Abdel-Khalik, A. R. 1972. The efficient market hypothesis and accounting data: A point of view. The Accounting Review (October): 791-793.

Abdel-Khalik, A. R. 1974. On the efficiency of subject surrogation in accounting research. The Accounting Review (October): 743-750.

Abdel-Khalik, A. R. 1974. On the usefulness of financial ratios to investors in common stock: A comment. The Accounting Review (July): 547-550.

Abdel-Khalik, A. R. 1974. The entropy law, accounting data, and relevance to decision-making. The Accounting Review (April): 271-283.

Abdel-Khalik, A. R. 1975. Advertising effectiveness and accounting policy. The Accounting Review (October): 657-670.

Abdel-Khalik, A. R. 1976. An analysis of the attitudes of a sample of the AAA members toward The Accounting Review. The Accounting Review (July): 604-616.

Abdel-Khalik, A. R. 1977. Advertising effectiveness and accounting policy: A reply. The Accounting Review (January): 264-265.

Abdel-Khalik, A. R. 1991. Activity report for The Accounting Review for the period June 1989-June 1990. The Accounting Review (January): 188-189.

Abdel-Khalik, A. R. and B. B. Ajinkya. 1982. Returns to informational advantages: The case of analysts' forecast revisions. The Accounting Review (October): 661-680.

Abdel-Khalik, A. R. and E. J. Lusk. 1974. Transfer pricing - A synthesis. The Accounting Review (January): 8-23.

Abdel-Khalik, A. R. and E. J. Lusk. 1975. Transfer pricing - A synthesis: A reply. The Accounting Review (April): 355-358.

Abdel-Khalik, A. R. and J. C. McKeown. 1978. Understanding accounting changes in an efficient market: Evidence of differential reaction. The Accounting Review (October): 851-868.

Abdel-Khalik, A. R., D. Snowball and J. H. Wragge. 1983. The effects of certain internal audit variables on the planning of external audit programs. The Accounting Review (April): 215-227.

Abdel-Magid, M. F. 1979. General-price-level-adjusted historical-cost statements and the ratio-scale view: A comment. The Accounting Review (October): 825-829.

Abdel-Magid, M. F. 1979. Toward a better understanding of the role of measurement in accounting. The Accounting Review (April): 346-357.

Abdel-Meguid, A., J. N. Jennings, K. J. Olsen and M. T. Soliman. 2021. The impact of the CEO's narcissism on non-GAAP earnings. The Accounting Review (May): 1-25.

Abdelsamad, M. H. and J. B. Sperry. 1974. Accounting and financial management. The Accounting Review (October): 844-846.

Abdolmohammadi, M. and A. Wright. 1987. An examination of the effects of experience and task complexity on audit judgments. The Accounting Review (January): 1-13.

Abernthy, M. A., J. Bouwens and L. van Lent. 2004. Determinants of control system design in divisionalized firms. The Accounting Review (July): 545-570.

Abernethy, M. A., Y. F. Kuang and B. Qin. 2015. The influence of CEO power on compensation contract design. The Accounting Review (July): 1265-1306.

Aboody, D., M. E. Barth and R. Kasznik. 2004. SFAS no. 123 stock-based compensation expense and equity market values. The Accounting Review (April): 251-275.

Abramova, I., J. E. Core and A. Sutherland. 2020. Institutional investor attention and firm disclosure. The Accounting Review (November): 1-21.

Abranovic, W. A. 1976. Probability plotting for estimating time-to-payment characteristics for collections on accounts receivable. The Accounting Review (October): 863-874.

Actito, A. A. and M. Nessa. 2022. Law firms as tax planning service providers. The Accounting Review (July): 1-26.

Acito, A. A., C. E. Hogan and R. D. Mergenthaler. 2018. The effects of PCAOB inspections on auditor-client relationships. The Accounting Review (March): 1-35.

Acito, A. A., J. J. Burks and W. B. Johnson. 2009. Materiality decisions and the correlation of accounting errors. The Accounting Review (May): 659-688.

Adams, J. P. 1930. Depreciation accounting and public utility valuation. The Accounting Review (June): 99-105.

Adar, Z., A Barnea and B. Lev. 1977. A comprehensive cost-volume-profit analysis under uncertainty. The Accounting Review (January): 137-149.

Addington, C. R. 1955. Governmental accounting in the undergraduate curriculum. The Accounting Review (April): 290-292.

Addington, C. R. 1957. The undergraduate course in income taxation for accounting majors. The Accounting Review (January): 93-94.

Adelberg, A. H. and J. R. Razek. 1984. The cloze procedure: A methodology for determining the understandability of accounting textbooks. The Accounting Review (January): 109-122.

Adut, D., W. H. Cready and T. J. Lopez. 2003. Restructuring charges and CEO cash compensation: A reexamination. The Accounting Review (January): 169-192.

Agarwal, A., S. Chen and L. F. Mills. 2021. Entity structure and taxes: An analysis of embedded pass-through entities. The Accounting Review (November): 1-27.

Aghamolla, C. and I. Guttman. 2021. Strategic timing of IPOs and disclosure: A dynamic model of multiple firms. The Accounting Review (May): 27-57.

Agoglia, C. P., T. S. Doupnik and G. T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review (May): 747-767.

Agrawal, S. P. 1977. Accounting for the impact of inflation on a business enterprise. The Accounting Review (October): 789-809.

Ahmed, A. S., B. K. Billings, R. M. Morton and M. Stanford-Harris. 2002. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. The Accounting Review (October): 867-890.

Ahmed, A. S., E. Kilic and G. J. Lobo. 2006. Does recognition versus disclosure matter? Evidence from value-relevance of banks' recognized and disclosed derivative financial instruments. The Accounting Review (May): 567-588.

Ahmed, A. S., E. Kilic and G. J. Lobo. 2011. Effects of SFAS 133 on the risk relevance of accounting measures of banks' derivative exposures. The Accounting Review (May): 769-804.

Ahn, J., R. Hoitash and U. Hoitash. 2020. Auditor task-specific expertise: The case of fair value accounting. The Accounting Review (May): 1-32.

Ahn, T. S., I. Hwang and M. Kim. 2010. The impact of performance measure discriminability on ratee incentives. The Accounting Review (March): 389-417. (The study considers the effect of discriminability on agent performance).

AIA and AAA Committees. 1955. Statement of standards and responsibilities under public accounting internship programs. The Accounting Review (April): 206-210.

Aiken, M. E., L. A. Blackett and G. Isaacs. 1975. Modeling behavioral interdependencies for stewardship reporting. The Accounting Review (July): 544-562.

Airey, C. R. 1959. Depreciation: Left or right? The Accounting Review (October): 570-571.

Ajinkya, B. B., R. K. Atiase and M. J. Gift. 1991. Volume of trading and the dispersion in financial analysts' earnings forecasts. The Accounting Review (April): 389-401.

Akbas, F., C. Jiang and P. D. Koch. 2017. The trend in firm profitability and the cross-section of stock returns. The Accounting Review (September): 1-32.

Akins, B. 2018. Financial reporting quality and uncertainty about credit risk among ratings agencies. The Accounting Review (July): 1-22.

Akins, B. K., J. Ng and R. S. Verdi. 2012. Investor competition over information and the pricing of information asymmetry. The Accounting Review (January): 35-58.

Albery, M. 1953. Analysis versus interpretation of cost. The Accounting Review (July): 425-430.

Albrecht, A., E. G. Mauldin and N. J. Newton. 2018. Do auditors recognize the potential dark side of executives' accounting competence? The Accounting Review (November): 1-28.

Albrecht, W. S. 1976. Estimation error in income determination. The Accounting Review (October): 823-837.

Albrecht, W. S. 1978. Estimation error in income determination: A reply. The Accounting Review (October): 1003-1004.

Albrecht, W. S., O. Johnson, L. L. Lookabill and D. J. H. Watson. 1977. A comparison of the accuracy of corporate and security analysts' forecasts of earnings: A comment. The Accounting Review (July): 736-740.

Albuqueque, A. M. 2014. Do growth-option firms use less relative performance evaluation? The Accounting Review (January): 27-60.

Alciatore, M. L. 1993. New evidence on SFAS No. 69 and the components of the change in reserve value. The Accounting Review (July): 639-656.

Alee, K. D. and T. L. Yohn. 2009. The demand for financial statements in an unregulated environment: An examination of the production and use of financial statements by privately held small businesses. A forum on the factors associated with the use of financial statements by small and new companies. The Accounting Review (January): 1-25.

Alford, A. W. and J. R. Boatsman. 1995. Predicting long-term stock return volatility: Implications for accounting and valuation of equity derivatives. The Accounting Review (October): 599-618.

Ali, A., L. Hwang and M. A. Trombley. 2003. Residual-income-based valuation predicts future stock returns: Evidence on mispricing vs. risk explanations . The Accounting Review (April): 377-396.

Ali, A. and S. Kallapur. 2001. Securities price consequences of the Private Securities Litigation Reform Act of 1995 and related events. The Accounting Review (July): 431-460.

Ali, A., A. Klein and J. Rosenfeld. 1992. Analysts' use of information about permanent and transitory earnings components in forecasting annual EPS. The Accounting Review (January): 183-198.

Ali, A., N. Li and W. Zhang. 2019. Restrictions on managers' outside employment opportunities and asymmetric disclosure of bad versus good news. The Accounting Review (September): 1-25.

Aliber, R. Z. and C. P. Stickney. 1975. Accounting measures of foreign exchange exposure: The long and short of it. The Accounting Review (January): 44-57.

Allen, C. B. 1928. The income tax - Administrative aspects. The Accounting Review (March): 7-13.

Allen, C. E. 1927. The growth of accounting instruction since 1900. The Accounting Review (June): 150-166.

Allen, C. E. 1935. The written report in accounting systems. The Accounting Review (March): 26-28.

Alles, M. and R. Lundholm. 1993. On the optimality of public signals in the presence of private information. The Accounting Review (January): 93-112.

Allyn, R. G. 1944. An approach to financial statement analysis. The Accounting Review (April): 187-192.

Allyn, R. G. 1945. Case history of a terminated contract. The Accounting Review (October): 410-415.

Allyn, R. G. 1951. The study of philosophy as part of the accounting students' training. The Accounting Review (October): 576-579.

Allyn, R. G. 1964. Planning for the C.P.A. examination in the United States. The Accounting Review (January): 121-127.

Allyn, R. G. 1966. Accreditation of accounting curriculums. The Accounting Review (April): 303-311.

Alm, I. W. 1939. Combining adjusting and closing Entries. The Accounting Review (December): 432-436.

Alm, J. 1991. A perspective on the experimental analysis of taxpayer reporting. The Accounting Review (July): 577-593. (Part of a forum on reporting and auditing tax compliance).

Altamuro, J., A. L. Beatty and J. Weber. 2005. The effects of accelerated revenue recognition on earnings management and earnings informativeness: Evidence from SEC Staff Accounting Bulletin no. 101. The Accounting Review (April): 373-401.

Altman, E. I. 1976. Capitalization of leases and the predictability of financial ratios: A comment. The Accounting Review (April): 408-412.

Alvey, K. L. 1963. Alternative derivation of formulas for the income tax problem. The Accounting Review (January): 124-125.

Aly, H. F. and J. I. Duboff. 1971. Statistical vs. judgment sampling: An empirical study of auditing the accounts receivable of a small retail store. The Accounting Review (January): 119-128.

Amato, H. N., E. E. Anderson and D. W. Harvey. 1976. A general model of future period warranty costs. The Accounting Review (October): 854-862.

Amberger, H. J., K. S. Markle and D. M. P. Samuel. 2021. Repatriation taxes, internal agency conflicts, and subsidiary-level investment efficiency. The Accounting Review (July): 1-25.

Amel-Zadeh, A. and Y. Zhang. 2015. The economic consequences of financial restatements: Evidence from the market for corporate control. The Accounting Review (January): 1-29.

American Accounting Association. 1936. A statement of objectives of the American Accounting Association. The Accounting Review (March): 1-4.

American Accounting Association Proposed Activities for the Decade 1976-1986. 1977. The Accounting Review (Supplement): 1-3, 5-14.

Amernic, J. H. and T. H. Beechy. 1984. Accounting students' performance and cognitive complexity: Some empirical evidence. The Accounting Review (April): 300-313.

Amershi, A. H., R. D. Banker and S. M. Datar. 1990. Economic sufficiency and statistical sufficiency in the aggregation of accounting signals. The Accounting Review (January): 113-130.

Amir, E. 1993. The market valuation of accounting information: The case of postretirement benefits other than pensions. The Accounting Review (October): 703-724.

Amir, E. 1996. The effect of accounting aggregation on the value-relevance of financial disclosures: The case of SFAS No. 106. The Accounting Review (October): 573-590.

Amir, E. and J. Livnat. 1996. Multiperiod analysis of adoption motives: The case of SFAS No. 106. The Accounting Review (October): 539-553.

Amir, E. and S. Benartzi. 1998. The expected rate of return on pension funds and asset allocation as predictors of portfolio performance. The Accounting Review (July): 335-352.

Amiram, D. and M. M. Frank. 2016. Foreign portfolio investment and shareholder dividend taxes. The Accounting Review (May): 717-740.

Amiram, D., A. Kalay and G. Sadka. 2017. Industry characteristics, risk premiums, and debt pricing. The Accounting Review (January): 1-27.

Amiram, D., A. Kalay, A. Kalay and N. B. Ozel. 2018. Information asymmetry and the bond coupon choice. The Accounting Review (March): 37-59.

Amiram, D., A. M. Bauer and M. M. Frank. 2019. Tax avoidance at public corporations driven by shareholder taxes: Evidence from changes in dividend tax policy. The Accounting Review (September): 27-55.

Amory, R. Jr. 1951. Accounting instruction in law schools. The Accounting Review (January): 61-69.

Amsbaugh, J. K. 1965. Accrual calculations with mutual holdings. The Accounting Review (April): 461-462.

Anantharaman, D. and E. C. Chuk. 2018. The economic consequences of accounting standards: Evidence from risk-taking in pension plans. The Accounting Review (July): 23-51.

Anantharaman, D. and N. Wans. 2019. Audit office experience with SOX 404(b) filers and SOX audit quality. The Accounting Review (July): 1-43.

Anantharaman, D. and Y. Zhang. 2011. Cover me: Managers' responses to changes in analyst coverage in the post-regulation FD period. The Accounting Review (November): 1851-1885.

Anantharaman, D., J. A. Pittman and N. Wans. 2016. State liability regimes within the United States and auditor reporting. The Accounting Review (November): 1545-1575.

Anctil, R. M. and S. Dutta. 1999. Negotiated transfer pricing and divisional vs. firm-wide performance evaluation. The Accounting Review (January): 87-104.

Andersen, A. 1929. Financial and industrial investigations. The Accounting Review (March): 16-22.

Andersen, A. V. 1962. A defense of accounting education. The Accounting Review (October): 768-769.

Andersen, A. V. 1963. Why write? The Accounting Review (October): 827-830.

Anderson, D. R. 1944. The function of industrial controllership. The Accounting Review (January): 55-65.

Anderson, H. M. and F. B. Griffin. 1963. The accounting curriculum and postgraduate achievement. The Accounting Review (October): 813-818.

Anderson, H. M., B. A. Coda and J. W. Giese. 1972. An experiment with a one-semester introductory accounting course. The Accounting Review (January): 175-177.

Anderson, H. M., J. W. Giese and J. Booker. 1970. Some propositions about auditing. The Accounting Review (July): 524-531.

Anderson, J. A. 1975. Information interactions and accounting information user reactions. The Accounting Review (July): 509-511.

Anderson, J. A. 1982. A discussion of "Coalition formation in the APB and the FASB". The Accounting Review (January): 190-195.

Anderson, J. A. and K. E. St. Pierre. 1983. Market efficiency and legal liability: A reply. The Accounting Review (October): 833-836.

Anderson, J. C. and A. W. Frankle. 1980. Voluntary social reporting: An iso-beta portfolio analysis. The Accounting Review (July): 467-479.

Anderson, J. C. and J. M. Kraushaar. 1986. Measurement error and statistical sampling in auditing: The potential effects. The Accounting Review (July): 379-399.

Anderson, J. J. 1967. Integrated instruction in computers and accounting. The Accounting Review (July): 583-588.

Anderson, J. J. 1976. Computer-supported instruction in managerial accounting. The Accounting Review (July): 617-624.

Anderson, K. E. 1985. A horizontal equity analysis of the minimum tax provisions: An empirical study. The Accounting Review (July): 357-371.

Anderson, M., U. Anderson, R. Helleloid, E. Joyce and M. Schadewald. 1990. Internal Revenue Service access to tax accrual workpapers: A laboratory investigation. The Accounting Review (October): 857-874.

Anderson, S. B. 2023. The effect of financial statement incomparability on investment decisions. The Accounting Review (May): 1-20.

Anderson, S. W. 1995. Measuring the impact of product mix heterogeneity on manufacturing overhead cost. The Accounting Review (July): 363-387.

Anderson, S. W. 2011. Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood by Christopher S. Chapman, David J. Cooper, Peter B. Miller. The Accounting Review (September): 1835-1838.

Anderson, S. W. and W. N. Lanen. 2002. Using electronic data interchange (EDI) to improve the efficiency of accounting transactions. The Accounting Review (October): 703-729.

Anderson, S. W., M. M. Cheng and Y. S. Phua. 2022. Influence of control precision and prior collaboration experience on trust and cooperation in inter-organizational relationships. The Accounting Review (November, Issue 6): 1-22.

Anderson, W. T. 1955. A master schedule for partnership dissolution-installment basis. The Accounting Review (January): 139-144.

Anderson, W. T. 1957. The admission of a partner, goodwill method. The Accounting Review (October): 646-648.

Anderson, W. T. 1964. Large classes in elementary accounting. The Accounting Review (October): 1034-1036.

Anderson, W. T. 1966. Recruiting capable students to accounting. The Accounting Review (April): 331-333.

Anderson, W. T. and M. F. Usry. 1970. Use of theses and reports in master's degree programs. The Accounting Review (July): 579-584.

Andersson, H. F. 1960. Allowance for setup time under standard costs. The Accounting Review (July): 497-500.

Andreae, R. 1947. Present-day audit technique. The Accounting Review (July): 253-262.

Andrews, T. C. 1947. Accounting and the management of public affairs. The Accounting Review (October): 367-371.

Andrews, T. C. 1947. Advances in governmental accounting. The Accounting Review (January): 23-27.

Andrews, W. T. 1974. Another improbable occurrence. The Accounting Review (April): 369-370.

Andrews, W. T. and P. B. McKenzie. 1978. Leading accounting departments revisited. The Accounting Review (January): 135-138.

Ang, J. S., C. Hsu, D. Tang and C. Wu. 2021. The role of social media in corporate governance. The Accounting Review (March): 1-32.

Ankers, R. G. 1946. College education as a requirement for public accountants in New York State. The Accounting Review (October): 441-444.

Ankers, R. G. 1946. The question of staff training. The Accounting Review (January): 1-8.

Anthony, R. N. 1952. Accounting for subscription income. The Accounting Review (July): 324-328.

Anthony, R. N. 1957. Cost concepts for control. The Accounting Review (April): 229-234.

Antle, R. and J. S. Demski. 1988. The controllability principle in responsibility accounting. The Accounting Review (October): 700-718.

Anton, H. R. 1954. Funds statement practices in the United States and Canada. The Accounting Review (October): 620-627.

Anton, H. R. 1955. The funds statement as an internal report to management. The Accounting Review (January): 71-79.

Anton, H. R. 1972. Research in accounting - 1971. The Accounting Review (January): 197-209.

Anton, H. R. 1973. Research in accounting - 1972. The Accounting Review (January): 191-206.

Aobdia, D. 2018. The impact of the PCAOB individual engagement inspection process - Preliminary evidence. The Accounting Review (July): 53-80.

Aobdia, D., C. Lin and R. Petacchi. 2015. Capital market consequences of audit partner quality. The Accounting Review (November): 2143-2176.

Aobdia, D. and R. C. Petacchi. 2023. The effect of audit firm internal inspections on auditor effort and financial reporting quality. The Accounting Review (September): 1-29.

Appleby, B. G. 1946. Correlation of costs to financial statements. The Accounting Review (October): 410-415.

Aranda, C., J. Arellano and A. Davila. 2014. Ratcheting and the role of relative target setting. The Accounting Review (July): 1197-1226.

Aranya, N. and K. R. Ferris. 1984. A reexamination of accountants' organizational-professional conflict. The Accounting Review (January): 1-15.

Aranya, N. and M. Sarell. 1975. The auditor-firm conflict of interests: A comment. The Accounting Review (October): 854-856.

Archer, S. 2013. Book review: Islamic Accounting by Christopher Napier, Roszaini Haniffa. The Accounting Review (March): 744-747.

Archibald, T. R. 1972. Stock market reaction to the depreciation switch-back. The Accounting Review (January): 22-30.

Arens, A. A. and D. D. Ward. 1984. The use of a systems understanding aid in the accounting curriculum. The Accounting Review (January): 98-108.

Arens, A. A., R. G. May and G. Dominiak. 1970. A simulated case for audit education. The Accounting Review (July): 573-578.

Arif, S. and E. T. De George. 2020. The dark side of low financial reporting frequency: Investors' reliance on alternative sources of earnings news and excessive information spillovers. The Accounting Review (November): 23-49.

Armstrong, C. S., M. E. Barth, A. D. Jagolinzer and E. J. Riedl. 2010. Market reaction to adoption of IFRS in Europe. The Accounting Review (January): 31-61.

Armstrong, C. S., S. A. Glaeser and S. Huang. 2022. Contracting with controllable risk. The Accounting Review (July): 27-50.

Armstrong, C. S., S. Glaeser, S. Huang and D. J. Taylor. 2019. The economics of managerial taxes and corporate risk-taking. The Accounting Review (January): 1-24.

Armstrong, W. Y. 1946. Why only emergency facilities? The Accounting Review (October): 390-396.

Arnett, H. E. 1963. Recognition as a function of measurement in the realization concept. The Accounting Review (October): 733-741.

Arnett, H. E. 1965. Application of the capital gains and losses concept in practice. The Accounting Review (January): 54-64.

Arnett, H. E. 1967. The concept of fairness. The Accounting Review (April): 291-297.

Arnett, H. E. 1969. Taxable income vs. financial income: How much uniformity can we stand? The Accounting Review (July): 482-494.

Arnold, D. F. and T. E. Humann. 1973. Earnings per share: An empirical test of the market parity and the investment value methods. The Accounting Review (January): 23-33.

Arnold, D. F. and T. J. Geiselhart. 1984. Practitioners' views on five-year educational requirements for CPAs. The Accounting Review (April): 314-324.

Arnold, M. C. 2015. The effect of superiors' exogenous constraints on budget negotiations. The Accounting Review (January): 31-57.

Arnold, M. C., M. Artz and I. D. Tafkov. 2022. The effect of past performance and task type on managers' target setting decisions: An experimental investigation. The Accounting Review (November, Issue 7): 1-22.

Arnold, M. C., R. L. Hannan and I. D. Tafkov. 2018. Team member subjective communication in homogeneous and heterogeneous teams. The Accounting Review (September): 1-22.

Arnold, M. C., R. L. Hannan and I. D. Tafkov. 2020. Mutual monitoring and team member communication in teams. The Accounting Review (September): 1-21.

Arya, A. and B. Mittendorf. 2007. Interacting supply chain distortions: The pricing of internal transfers and external procurement. The Accounting Review (May): 551-580.

Arya, A. and B. Mittendorf. 2011. Supply chains and segment profitability: How input pricing creates a latent cross-segment subsidy. The Accounting Review (May): 805-824.

Arya, A. and B. G. Mittendorf. 2014. Book review: Strategic Accounting Disclosure by Phillip C. Stocken. The Accounting Review (July): 1569-1571.

Arya, A. and J. Glover. 1996. Verification of historical cost reports. The Accounting Review (April): 255-269.

Arya, A. and R. N. V. Ramanan. 2022. Disclosure to regulate learning in product markets from the stock market. The Accounting Review (May): 1-24.

Arya, A., B. Mittendorf and D. Yoon. 2014. Revisiting the make-or-buy decision: Conveying information by outsourcing to rivals.The Accounting Review (January): 61-78.

Arya, A., B. Mittlendorf and R. N. V. Ramanan. 2017. Synergy between accounting disclosures and forward-looking information in stock prices. The Accounting Review (March): 1-17.

Arya, A., B. Mittendorf and R. N. V. Ramanan. 2019. Beyond profits: The rise of dual-purpose organizations and its consequences for disclosure. The Accounting Review (January): 25-43.

Arya, A., B. Mittendorf and R. N. V. Ramanan. 2022. In defense of limited manufacturing cost control: Disciplining acquisition of private information by suppliers. The Accounting Review (January): 29-49.

Arya, A., J. C. Glover and K. Sivaramakrishnan. 1997. The interaction between decision and control problems and the value of information. The Accounting Review (October): 561-574.

Asare, S. K. 1992. The auditor's going-concern decision: Interaction of task variables and the sequential processing of evidence. The Accounting Review (April): 379-393.

Asare, S. K. and L. S. McDaniel. 1996. The effects of familiarity with the preparer and task complexity on the effectiveness of the audit review process. The Accounting Review (April): 139-159.

Asay, H. S. and J. Hales. 2018. Disclaiming the future: Investigating the impact of cautionary disclaimers on investor judgments before and after experiencing economic loss. The Accounting Review (July): 81-99.

Asay, H. S., J. Hales, C. Hinds and K. Rupar. 2023. Nonprofessional investor judgments: Linking dependent measures to constructs. The Accounting Review (November): 1-32.

Asay, H. S., R. D. Guggenmos, K. Kadous and L. Lisa. 2022. Theory testing and process evidence in accounting experiments. The Accounting Review (November, Issue 6): 23-43.

Asay, H. S., W. B. Elliott and K. Rennekamp. 2017. Disclosure readability and the sensitivity of investors' valuation judgments to outside information. The Accounting Review (July): 1-25.

Ashbaugh, H., R. LaFond and B. W. Mayhew. 2003. Do nonaudit services compromise auditor independence? Further evidence. The Accounting Review (July): 611-639.

Ashburne, J. G. 1955. Accounting training for non-accounting majors. The Accounting Review (January): 134-139.

Ashburne, J. G. 1958. The five-year professional accounting program. The Accounting Review (January): 106-110.

Ashburne, J. G. 1962. A forward looking statement of financial position. The Accounting Review (July): 475-478.

Ashley, C. A. 1942. The independent accountant. The Accounting Review (April): 191-193.

Ashley, C. A. 1944. Replacement and book value. The Accounting Review (July): 298-299.

Ashraf, M. 2022. The role of peer events in corporate governance: Evidence from data breaches. The Accounting Review (March): 1-24.

Ashraf, M. and J. Sunder. 2023. Can shareholders benefit from consumer protection disclosure mandates? Evidence from data breach disclosure laws. The Accounting Review (July): 1-32.

Ashraf, M., P. N. Michas and D. Russomanno. 2020. The impact of audit committee information technology expertise on the reliability and timeliness of financial reporting. The Accounting Review (September): 23-56.

Ashton, A. H. 1984. A field test of implications of laboratory studies of decision making. The Accounting Review (July): 361-375.

Ashton, A. H. 1985. Does consensus imply accuracy in accounting studies of decision making? The Accounting Review (April): 173-185.

Ashton, A. H. 1991. Experience and error frequency knowledge as potential determinants of audit expertise. The Accounting Review (April): 218-239. (Part of a forum on cognitive research in auditing).

Ashton, A. H. and R. H. Ashton. 1988. Sequential belief revision in auditing. The Accounting Review (October): 623-641.

Ashton, R. H. 1974. Behavioral implications of taxation: A comment. The Accounting Review (October): 831-833.

Ashton, R. H. 1974. The predictive-ability criterion and user prediction models. The Accounting Review (October): 719-732.

Ashton, R. H. 1975. User prediction models in accounting: An alternative use. The Accounting Review (October): 710-722.

Ashton, R. H. 1976. The predictive-ability criterion and user prediction models: A reply. The Accounting Review (July): 680-682.

Ashton, R. H. 1977. Objectivity of accounting measures: A multirule-multimeasurer approach. The Accounting Review (July): 567-575.

Ashton, R. H. 1979. Some implications of parameter sensitivity research for judgment modeling in accounting. The Accounting Review (January): 170-179.

Ashton, R. H. 1984. Integrating research and teaching in auditing: Fifteen cases on judgment and decision making. The Accounting Review (January): 78-97.

Ashton, R. H. and R. E. Hylas. 1980. The return of "problem" confirmation requests by the U. S. Postal Service. The Accounting Review (October): 649-657.

Askari, H., P. Cain and R. Shaw. 1976. A government tax subsidy. The Accounting Review (April): 331-334.

Askins, B. E. 1970. Determining the effectiveness of programmed instruction - A training course example. The Accounting Review (January): 159-163.

Asquith, P. and P. Healy and K. Palepu. 1989. Earnings and stock splits. The Accounting Review (July): 387-403.

Asthana, S., S. Balsam and S. Sankaraguruswamy. 2004. Differential response of small versus large investors to 10-K filings on EDGAR. The Accounting Review (July): 571-589.

Atkeson, T. C. 1956. Tax equity and the new revenue act. The Accounting Review (April): 194-203.

Atkins, P. M. 1928. University instruction in industrial cost accounting. The Accounting Review (December): 345-363.

Atkins, P. M. 1929. University instruction in industrial cost accounting. The Accounting Review (March): 23-32.

Atkinson, S. K. 1935. Accounting treatment of the bond sinking fund and reserve. The Accounting Review (March): 102-105.

Atkisson, C. T. 1946. Significant contributions of modern internal auditing to management. The Accounting Review (April): 121-128.

Atlas, M. 1938. Average income and its use in taxation. The Accounting Review (June): 124-131.

Atlas, M. 1938. Capital-gains taxation. The Accounting Review (December): 346-354.

Atwood, P. W. 1934. The manufacturer looks at his cost of distribution. The Accounting Review (March): 23-28.

Atwood, T. J., M. S. Drake, J. N. Myers and L. A. Myers. 2012. Home country tax system characteristics and corporate tax avoidance: International evidence. The Accounting Review (November): 1831-1860.

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Austin, E. B. 1948. Association notes. The Accounting Review (April): 215-217.

Austin, E. B. 1948. Association notes. The Accounting Review (July): 322-324.

Austin, E. B. 1948. Association notes. The Accounting Review (October): 434-436.

Austin, E. B. 1949. Association notes. The Accounting Review (January): 104-106.

Austin, E. B. 1949. Association notes. The Accounting Review (April): 219-222.

Austin, E. B. 1949. Association notes. The Accounting Review (July): 328-329.

Austin, E. B. 1949. Association notes. The Accounting Review (October): 449-451.

Austin, E. B. 1950. Association notes. The Accounting Review (January): 113-115.

Austin, E. B. 1950. Association notes. The Accounting Review (April): 204-207.

Austin, E. B. 1950. Association notes. The Accounting Review (July): 340-341.

Austin, E. B. 1950. Association notes. The Accounting Review (October): 460-463.

Austin, E. B. 1951. Association notes. The Accounting Review (January): 121-122.

Austin, E. B. 1951. Association notes. The Accounting Review (April): 272-275.

Austin, E. B. 1951. Association notes. The Accounting Review (July): 430-432.

Austin, E. B. 1951. Association notes. The Accounting Review (October): 592-595.

Austin, E. B. 1952. Association notes. The Accounting Review (January): 146-147.

Austin, E. B. 1952. Association notes. The Accounting Review (April): 259-261.

Austin, E. B. 1952. Association notes. The Accounting Review (July): 396-398.

Austin, E. B. 1952. Association notes. The Accounting Review (October): 562.

Austin, E. B. 1953. Association notes. The Accounting Review (January): 141-145.

Austin, E. B. 1953. Association notes. The Accounting Review (April): 293-294.

Austin, E. B. 1953. Association notes. The Accounting Review (July): 456-457.

Austin, E. B. 1953. Association notes. The Accounting Review (October): 592-595.

Austin, E. B. 1954. Association notes. The Accounting Review (January): 153-156.

Austin, E. B. 1954. Association notes. The Accounting Review (April): 337-338.

Austin, E. B. 1954. Association notes. The Accounting Review (July): 522-524.

Austin, E. B. 1954. Association notes. The Accounting Review (October): 701.

Austin, E. B. 1955. Association notes. The Accounting Review (January): 155-158.

Austin, E. B. 1955. Association notes. The Accounting Review (April): 366-368.

Austin, E. B. 1955. Association notes. The Accounting Review (July): 554-555.

Austin, E. B. 1955. Association notes. The Accounting Review (October): 716-717.

Austin, E. B. 1956. Association notes. The Accounting Review (January): 147-148.

Austin, E. B. 1956. Association notes. The Accounting Review (April): 328-331.

Austin, E. B. 1956. Association notes. The Accounting Review (July): 530-531.

Austin, E. B. 1956. Association notes. The Accounting Review (October): 695-697.

Austin, E. B. 1957. Association notes. The Accounting Review (January): 153-155.

Austin, E. B. 1957. Association notes. The Accounting Review (April): 339-340.

Austin, E. B. 1957. Association notes. The Accounting Review (July): 509-511.

Austin, E. B. 1957. Association notes. The Accounting Review (October): 674-675.

Austin, E. B. 1958. Association notes. The Accounting Review (January): 152-155.

Austin, E. B. 1958. Association notes. The Accounting Review (April): 338-339.

Austin, E. B. 1958. Association notes. The Accounting Review (July): 524-526.

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Avery, H. G. 1940. Accounting for appraisals. The Accounting Review (September): 394-399.

Avery, H. G. 1940. The problem of idle equipment. The Accounting Review (December): 469-473.

Avery, H. G. 1941. Capital and revenue expenditures. The Accounting Review (September): 274-281.

Avery, H. G. 1942. Accounting for intangible assets. The Accounting Review (October): 354-363.

Avery, H. G. 1947. Formulae for calculating standard cost variances. The Accounting Review (July): 307-308.

Avery, H. G. 1951. Accounting for joint costs. The Accounting Review (April): 232-238.

Avery, H. G. 1953. Accounting as a language. The Accounting Review (January): 83-87.

Avery, H. G. 1954. A study on net worth comparison. The Accounting Review (January): 114-120.

Avery, H. G. 1954. Some aspects of public utility accounting. The Accounting Review (October): 575-583.

Avery, H. G. 1955. An analysis of Missouri's utility earnings and rate base formula - A rejoinder. The Accounting Review (July): 485-492.

Avery, H. G. 1956. The relative importance of fixed assets. The Accounting Review (July): 435-438.

Avery, H. G. 1957. Unbilled revenues. The Accounting Review (July): 403-405.

Avery, H. G. 1958. Formal accounting laboratory or not?. The Accounting Review (April): 309-313.

Avery, H. G. 1959. Cost distribution by regulation. The Accounting Review (April): 250-256.

Avery, H. G.1961. Depreciation vs. inflation. The Accounting Review (January): 71-74.

Avery, H. G. and M. Pollack. 1946. Cost and output relationships. The Accounting Review (October): 419-424.

Awasthi, V. and J. Pratt. 1990. The effects of monetary incentives on effort and decision performance: The role of cognitive characteristics. The Accounting Review (October): 797-811.

Ayers, B. C. 1998. Deferred tax accounting under SFAS No. 109: An empirical investigation of its incremental value-relevance relative to APB No. 11. The Accounting Review (April): 195-212.

Ayers, B. C., C. B. Cloyd and J. R. Robinson. 2002. The effect of shareholder-level dividend taxes on stock prices: Evidence from the Revenue Reconciliation Act of 1993. The Accounting Review (October): 933-947.

Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2004. The effect of shareholder-level capital gains taxes on acquisition structure. The Accounting Review (October): 859-887.

Ayers, B. C., C. M. Schwab and S. Utke. 2015. Noncompliance with mandatory disclosure requirements: The magnitude and determinants of undisclosed permanently reinvested earnings. The Accounting Review (January): 59-93.

Ayers, B. C., J. Jiang and P. E. Yeung. 2006. Discretionary accruals and earnings management: An analysis of pseudo earnings targets. The Accounting Review (May): 617-652.

Ayers, B. C., O. Z. Li and P. E. Yeung. 2011. Investor trading and the post-earnings-announcement drift. The Accounting Review (March): 385-416.

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