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- Development of agency thought: A citation analysis of the literature
- Bibliographical citations -- Evaluation;Agency (Law);Commercial agents -- Study and teaching
- With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social...
- Academy of Accounting Historians
- Audits of finance companies (including independent and captive financing activities of other companies) with conforming changes as of May 1, 1998;
- Finance companies -- Auditing -- Standards -- United States -- Periodicals;Finance companies -- Accounting -- Standards -- United States -- Periodicals;
- AICPA historical collection
- Audits of finance companies (including independent and captive financing activities of other companies) with conforming changes as of May 1, 1997;
- Finance companies -- Auditing -- Standards -- United States -- Periodicals;Finance companies -- Accounting -- Standards -- United States -- Periodicals;
- AICPA historical collection
- Framing effects and output interference in a concurring partner review context: Theory and exploratory analysis;
- Auditing -- Quality control -- Standards;
- Deloitte Collection
- Discussant's response to "Neural nets versus logistic regression: A comparison of each model's ability to predict commercial bank failures";
- Bank failures;Going concern (Accounting); Auditing -- Statistical Methods;
- Deloitte Collection
- Unresolved issues in classical audit sample evaluations;
- Auditing -- Statistical Methods;
- Deloitte Collection
- Audits of finance companies (including independent and captive financing activities of other companies) with conforming changes as of May 1, 1999;
- Finance companies -- Auditing -- Standards -- United States -- Periodicals;Finance companies -- Accounting -- Standards -- United States -- Periodicals;
- AICPA historical collection
- Audits of finance companies (including independent and captive financing activities of other companies) with conforming changes as of May 1, 1996;
- Finance companies -- Auditing -- Standards -- United States -- Periodicals;Finance companies -- Accounting -- Standards -- United States -- Periodicals;
- AICPA historical collection
- Chronological review of the authoritative literature on interperiod tax allocation: 1940-1985
- Income tax -- United States -- Accounting;Corporations -- United States -- Taxation
- In this paper, the authoritative literature is reviewed chronologically to trace the development of interperiod tax allocation from its inception in the early 1940s to late 1985. The study reveals an evolution from acceptance of either the...
- Academy of Accounting Historians
- Income smoothing in accounting and business literature prior to 1954
- Income accounting -- History;Financial statements -- History
- The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term "income smoothing". This study considers the...
- Academy of Accounting Historians
- Book reviews [1976, Vol. 3, nos.1-4]
- Books -- Reviews
- Books reviewed are: Arthur Lowes Dickinson, Accounting Practice and Procedure, Reviewed by Jack L. Krogstad; Institute of Chartered Accountants in England, Historical Accounting Literature, Reviewed by Adrian L. Kline; Arthur H. Woolf, A Short...
- Academy of Accounting Historians
- Exploratory study of early empiricism in U.S. accounting literature
- Bibliographical citations -- Evaluation;Accounting -- Research -- Methodology;Empiricism
- Little or nothing is said of empiricism in U.S. accounting literature during the first half of the twentieth century in accounting history literature. The objectives of this study are threefold: (1) to determine if an empirical accounting...
- Academy of Accounting Historians
- Changing concepts in hospital accounting;
- Hospitals -- Accounting;
- Deloitte Collection
- Towards standards for statistical sampling;
- Auditing -- Statistical Methods;
- Deloitte Collection
- Influences from early accounting literature on contemporary research
- Bibliographical citations -- Evaluation;Prosopography;Accounting -- History
- This study explored the citation of pre-1960 literature in a body of contemporary accounting research. In a database of nearly 11,000 citations from 428 source articles, 117 pre-1960 accounting citations were identified. From the set of 413...
- Academy of Accounting Historians
- Trends in the evolution of scholarly accounting thought: A quantitative examination
- Contemporary Accounting Research;Bibliographical citations -- Evaluation;Accounting -- Research -- Methodology
- Contemporary Accounting Research (CAR) has expanded substantially in scope over the past two decades. This paper provides an overview of these trends using both quantitative techniques from statistics and exploratory data analysis (EDA). Articles...
- Academy of Accounting Historians
- Accounting Historians Journal, 1988, Vol. 15, no. 1
- Academy of Accounting Historians
- Book reviews [1982, Vol. 9, no. 1]
- Books -- Reviews
- Books reviewed are: Lawrence Robert Dicksee. Business Methods and the War Reviewed by William L. Talbert; Marc Jay Epstein, The Effect of Scientific Management on the Development of the Standard Cost System Reviewed by Ashton C. Bishop; Charles...
- Academy of Accounting Historians
- Accounting Historians Journal, 1979, Vol. 6, no. 1
- Accounting -- History
- Academy of Accounting Historians
- Management accounting literature: 1925 and 1975
- Managerial accounting -- History;National Association of Accountants
- A comparative analysis of management accounting articles from the technical journals of the National Association of Accountants in each of the periods 1919 to 1925 and May to June 1975 discloses changes in the nature of the articles and of their...
- Academy of Accounting Historians

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