Recommended Additional Readings

Recommended Additional Readings

Chapter 1

Benston, George J., and Al L. Hartgraves. “Enron: What Happened and What We Can Learn from It,”Journal of Accounting & Public Policy 21 (2) (Summer 2002), pp. 105–127.

Diamond, M. . Accounting Education, Researchand Practice: “After Enron, WhereDo We Go?” European Accounting Review, (2004) Vol. 14, No. 2, 353–362.

Hudack, Lawrence R., and John R. McCallister. “An Investigation of the FASB’s Application of Its Decision Usefulness Criteria,” Accounting Horizons (September 1994), pp. 1–18.

Watkins, Sherron S. “Ethical Conflicts at Enron: Moral Responsibility in Corporate Capitalism,”California Management Review 45 (4) (Summer 2003), pp. 6–19.

Zeff, Stephen A. “The Rise of Economic Consequences,” Journal of Accountancy (June 1978), pp. 56–63.

Zeff, Stephen A. “1926 to 1972 Chronology of Significant Developments in the Establishment of Accounting Principles in the United States,” Corporate Financial Reporting, ed. A. Rappaport and L. Revsin. Chicago: Commerce Clearing House (1972), pp. 219–233.

Zeff, Stephen A. “A Perspective on the U.S. Public/Private-Sector Approach to the Regulation of Financial Reporting.” Accounting Horizons (March 1995), pp. 52–70.

Chapter 2

Agrawal, Surenda P. “On the Conceptual Framework of Accounting.” Journal of Accounting Literature (1987), pp. 165–175.

Alexander, D. and Jermakowicz, E. “A True and Fair View Of The Principles/Rules Debate.” Abacus, (June 2006), Vol. 42 Issue 2, 132-164.

Barth, M. “Including Estimates of the Future in Today's Financial Statements. Accounting Horizons, (September, 2006), Vol. 20 Issue 3, 271-285.

Bennett, B., Bradbury, M. and Prangnell, H.. “Rules, Principles and Judgments In Accounting Standards. Abacus, (June 2006), Vol. 42 Issue 2, 189-204.

Benston, G., Bromwich, M. and Wagenhofer, A. “Principles- Versus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy. Abacus, (June 2006), Vol. 42 Issue 2, pp.165-188.

Booth, Brian. “The Conceptual Framework as a Coherent System for the Development of Accounting Standards.” Abacus 39 (3) (October 2003), pp. 310–324.

Brown, Victor H. “Accounting Standards: Their Economic and Social Consequences.” Accounting Horizons (September 1990), pp. 89–97.

Daley, Lane A., and Terry Tranter. “Limitations on the Value of the Conceptual Framework in Evaluating Extant Accounting Standards,” Accounting Horizons (March 1990), pp. 15–24.

Depree, Chauncey M., Jr. “Testing and Evaluating a Conceptual Framework of Accounting,” Abacus (1989), pp. 61–73.

Dopuch, Nicholas, and Shyam Sunder. “FASB’s Statements on Objectives and Elements of Financial Accounting: A Review.” The Accounting Review (January 1980), pp. 1–21.

Fogerty, Timothy J., Mohamed, E. A. Hussein, and J.Edward Ketz. “Political Aspects of Financial Accounting Standard Setting in the USA.” Accounting, Auditing and Accountability, (Winter 1994), pp. 24–46.

Gerborth, Dale L. “The Conceptual Framework: Not Definitions, But Professional Values.” Accounting Horizons (September 1987), pp. 1–8.

Hagood, Nanette, and Ray G. Stephens. “A Guide to Standard Setting Bodies.” The Ohio CPA Journal (August 1995), pp. 44–48.

Harding, Noel and Jill McKinnon. “User Involvement in the Standard Setting Process: A Research Note on the Congruence of Accountant and User Perceptions of Decision Usefulness.” Accounting, Organizations and Society, (January 1997), pp. 55–67.

Holzmann, O. and Robinson, T.. “Fair Value Measurements.” Journal of Corporate Accounting & Finance (January 2007), Vol. 18 Issue 1, 87-90.

Kuhn, Thomas S. The Structure of Scientific Revolutions (1970). University of Chicago Press.

Lee, T. “The FASB and Accounting for Economic Reality.” Accounting and the Public Interest, 2006, Vol. 6, 1-21.

Maines, Laureen A.; Eli Bartov, Patricia Fairfield, D. Eric Hirst, Teresa E. Iannaconi, Russell Mallett, Catherine M. Schrand, Douglas J. Skinner and Linda Vincent. “Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting.” AccountingHorizons 17 (1) (March 2003), pp. 73–90.

Martens, Stanley, and Thomas Berry. “The FASB’s Concepts Statement on Cash Flows and Present Value.” Journal of Applied Business Research 19 (4) (Fall 2003), pp. 67–71.

McGregor, W. and Street, D. “IASB and FASB Face Challenges in Pursuit of Joint Conceptual Framework. Journal of International Financial Management and Accounting, Spring 2007, Vol. 18 Issue 1, pp. 39-51,

Miller, Paul B. W. “The Conceptual Framework: Myths and Realities.” Journal of Accountancy (March 1985), pp. 62–71.

Nobes, C. “Rules-Based Standards and the Lack of Principles in Accounting,”Accounting Horizons (March 2005), Vol. 19, No. 1, 25-34.

Page, M. “The Search For A Conceptual Framework: Quest For A Holy Grail, Or Hunting A Shark? Accounting, Auditing and Accountability Journal, (2005), Vol. 18 Issue 4, 565-576

Peasnall, K. V. “Statement of Accounting Theory and Theory Acceptance: A Review Article.” Accounting and Business Research (Summer 1978), pp. 217–225.

Ronen, J. and Berman, A. “Musings on Post-Enron Reforms.” Journal of Accounting, Auditing & Finance, (Summer 2004), Vol. 19 Issue 3, pp. 331-342.

Schipper, Katherine.“Principles-Based Accounting Standards.”Accounting Horizons 17 (1) (March 2003), pp. 61–72.

Solomons, David. “The FASB’s Conceptual Framework: An Evaluation.” Journal of Accountancy (June 1986), pp. 114–125.

Zeff, Stephen A. “The Evolution of the Conceptual Framework for Business Enterprises in the United States.” Accounting Historians Journal 26 (2) (1999), pp. 89–131.

Chapter 3

American Accounting Association Financial Accounting Standards Committee. “Response to the IASC Discussion Paper: Shaping the IASC for the Future.” Accounting Horizons (December 1999), pp. 443–452.

Barth, Mary E. “International Accounting Harmonization and Global Equity Markets.” Journal of Accounting and Economics (January 1999), pp. 201–236.

Bloom, Robert. “Two Vision Statements on International Accounting Standard Setting.” Ohio CPA Journal, (January-March 2000), pp. 24–27.

Buchanan, F. Robert. “International Accounting Harmonization: Developing a Single World Standard.” Business Horizons 46 (3) (May/June 2003), pp. 61–70.

Canfield, Christopher. “FASB v. IASC: Are the Structure and Standard Setting Process at the IASC Adequate for the Securities and Exchange Commission to Accept International Accounting Standards for Cross Border Offerings?” Northwestern Journal of International Law and Business (Fall 1999), pp. 125–144.

Cairns, D. “The Use of Fair Value in IFRS”. “ European Accounting Review, (October 2006 Supplement), Vol. 15, pp. 5-22,

Daley, L. A., and G. G. Mueller. “Accounting in the Arena of World Politics.” Journal of Accountancy (February 1982), pp. 40–46, 48, 50.

Dye, Ronald, and Shyam Sunder. “Why Not Allow FASB and IASB Standards to Complete in the U.S.?” AccountingHorizons 15 (3) (September 2001), pp. 257–271.

Financial Accounting Standards Board. The IASC–U. S. Comparison Project: A Report on the Similarities and Differences between IASC Standards and U.S. GAAP, 2nd ed. Carrie Bloom, ed. (Norwalk, CT: Financial Accounting Standards Board, 1999).

Goeltz, R. K. “International Accounting Harmonization: The Impossible (and Unnecessary?) Dream,” Accounting Horizons (March 1991), pp. 85–88.

Gould, John D. “A Second Opinion on International Accounting Standards,” The CPA Journal (January 1995), pp. 50–53.

Grove, Hugh D., and John D. Basley. “Disclosure Strategies for Harmonization of International Accounting Standards,” International Journal of Accounting Education and Research 28 (2) (1993), pp. 116–128.

Harris, Mary. “The Market Valuation of IAS versus US–GAAP Accounting Measures Using Form 20-F Reconciliations.” Journal of Accounting and Economics (January 1999), pp. 285–312.

Hofstede, G. “The Cultural Relativity of Organizational Practices and Theories.” Journal of International Business Studies (Fall 1983), pp. 25–89.

Hofstede, G. “The Cultural Context of Accounting.” In B. E. Cushing, ed., Accounting and Culture.Sarasota, FL: American Accounting Association, 1987.

McGregor, W. and Street, D. “IASB and FASB Face Challenges in Pursuit of Joint Conceptual Framework. Journal of International Financial Management and Accounting, (Spring 2007), Vol. 18 Issue 1, pp. 39-51,

Mobes, Christopher. “Toward a General Model of the Reasons for International Differences in Financial Reporting.” Abacus (September 1998), pp. 162–188.

Most, Kenneth S. “Toward the International Harmonization of Accounting.” Advances in International Accounting, Vol. 6 (1994), pp. 3–14.

Pownall, Grace. “Implications of Accounting Research for the SEC’s Consideration of International Accounting Standards for U.S. Securities Offerings.” Accounting Horizons (September 1999), pp. 259–280.

Pratt, J., and G. Behr. “Environmental Factors, Transaction Costs and External Reporting: A Cross National Comparison.” International Journal of Accounting, Education and Research (Spring 1987), pp. 159–175.

Schwartz, Donald. “The Future of Financial Accounting: Universal Standards,” Journal of Accountancy (May 1996), pp. 20–21.

Street, Donna L. “GAAP 2001—Benchmarking National Accounting Standards against IAS: Summary of Results.”Journal of InternationalAccounting Auditing & Taxation 11 (1) (2002), pp. 77–90.

Street, Donna L., and Sidney Gray. “Factors Influencing the Extent of Corporate Compliance with International Accounting Standards: Summary of a Research Monograph.” Journal of InternationalAccountingAuditing & Taxation11 (1) (2002), pp. 51–75.

Turner, Lynn E. “Auditing, Earnings Management, and International Accounting Issues at the Securities and Exchange Commission.” Accounting Horizons (September 1999), pp. 281–298.

Van Hulle, K. “The EC Experience of Harmonization: Part I.” Accountancy (September 1989), pp. 76–77.

Van Hulle, K. “The EC Experience of Harmonization: Part II.” Accountancy (October 1989), pp. 96–99.

Wahlen, James M., James R. Boatsman, Robert H. Herz, Gregory J. Jonas, Krishna G. Palepu, Stephen G. Ryan, Katherine Schipper, Catherine M. Schrand, and Douglas J. Skinner. “Response to the SEC Concepts Release on International Accounting Standards.”AccountingHorizons 14 (4) (December 2000), pp. 489–499.

Zeff, Stephen A. “‘Political’ Lobbying on Proposed Standards: A Challenge to the IASB.” AccountingHorizons 16 (1) (March 2002), pp. 43–51.

Chapter 4

Chau, Wai Fong. “Radical Development in Accounting Thought.” The Accounting Review (October 1986), pp. 601–629.

Fama, Eugene, and Kenneth A. French. “The CAPM Is Wanted, Dead or Alive.” Journal of Finance (December, 1996), pp. 1947–1958.

Hopwood, Anthony M. “Behavioral Accounting in Retrospect and Prospect.” Behavioral Research in Accounting (1989), pp. 1–22.

Jagannathan, Ravi, and Ellen R. McGrattan. “The CAPM Debate.” Federal Reserve Bank of Minneapolis Quarterly Review (Fall 1995), pp. 2–17.

Libby, Robert, and Barry L. Lewis. “Human Information Processing Research in Accounting: The State of the Art.” Accounting, Organizations and Society 2 (3) (1977), pp. 246–268.

Mattessich, Richard. “The Scientific Approach to Accounting.” Modern Accounting Research: History, Survey, and Guide, The Canadian Certified General Accountants’ Research Foundation, (1984) pp. 1–19.

Richardson, A. J., and M. Gibbins. “Behavioral Research on the Production and Use of Financial Information.” Accounting Research in the 1980s and Its Future Relevance, ed. R. Mattessich, The Canadian Certified General Accountants’ Research Foundation (1991), pp. 101–123.

Sterling, Robert R. “Accounting Research, Education and Practice.” Journal of Accountancy (September 1973), pp. 44–52.

Sterling, Robert R. “On Theory Construction and Verification.” The Accounting Review (July 1970), pp. 444–457.

Whittington, Geoffrey. “Positive Accounting: A Review Article.” Accounting and Business Research (Autumn 1987), pp. 327–336.

Wyatt, Arthur R. “Efficient Market Theory: Its Impact on Accounting.” Journal of Accountancy (February 1983), pp. 56–65.

Chapter 5

Barlev, Benzion, and Haim Levy. “On the Variability of Accounting Income Numbers.” Journal of Accounting Research (Autumn 1979), pp. 305–315.

Barton, A. D. “Expectations and Achievements in Income Theory.” The Accounting Review (October 1974), pp. 664–681.

Beaver, William H., and Joel S. Demski. “The Nature of Income Measurement.” The Accounting Review (January 1979), pp. 38–46.

Bedford, Norton M. Income Determination Theory: An Accounting Framework.Reading, MA: Addison-Wesley, (1965).

Boulding, K. E. “Economics and Accounting: The Uncongenial Twins.” In W. T. Baxter and Sidney Davidson, eds., Studies in Accounting Theory.Homewood, IL, Richard D. Irwin, (1962).

Entwistle, Gary M. and Fred Phillips. “Relevance, Reliability, and the Earnings Quality Debate.“ Issues in Accounting Education 18 (1) (February 2003), pp. 79–92

Fairfield, Patricia M. and J. Scott Whisenant. “Using Fundamental Analysis to Assess Earnings Quality: Evidence from the Center for Financial Research and Analysis.“ Journal ofAccounting,Auditing & Finance 16 (4) (Fall 2001), pp. 273–296.

Gellein, Oscar S. “Periodic Earnings: Income or Indicator?” Accounting Horizons (June 1987), pp. 59–64.

Healy, Paul M. and James Wahlen. “A Review of the Earnings Management Literature and its Implications for Standard Setting.” Accounting Horizons (December 1999), pp. 366–383.

Most, Kenneth. “The Rise and Fall of the Matching Principles.” Accounting and Business Research (Autumn 1977), pp. 286–290.

Nelson, Mark W., John A. Elliott, and Robin L. Tarpley. “How Are Earnings Managed? Examples from Auditors.” AccountingHorizons 17 (2003 Supplement), pp. 17–35.

Shafer, William E. “Effects of Materiality, Risk, and Ethical Perceptions on Fraudulent Reporting by Financial Executives.” Journal of Business Ethics 38 (3) (July 2002), pp. 243–262.

Schipper, Katherine and Linda Vincent “Earnings Quality.” AccountingHorizons 17 (2003 Supplement), pp. 97–111.

Shwayder, Keith. “A Critique of Economic Income as an Accounting Concept.” Abacus (August 1967), pp. 23–35.

Sprouse, Robert T. “The Importance of Earnings in the Conceptual Framework.” Journal of Accountancy (January 1978), pp. 64–71.

Chapter 6

American Accounting Association Financial Accounting Standards Committee, “Response to FASB Exposure Draft: Accounting Changes and Error Corrections.”Accounting Horizons, (December 2004), Vol. 18 Issue 4, 255-261.

Bernstein, Leopold A. “Extraordinary Gains and Losses—Their Significance to the Financial Analyst.” Financial Analysts Journal (November–December 1972), pp. 49–52, 88–90.

Campbell, Linda. “How Companies Are Complying with Comprehensive Income Disclosure Requirements.” Ohio CPA Journal (January–March 1999), pp. 13–19.

Coughlan, John W. “Anomalies in Calculating Earnings per Share.” Accounting Horizons (December 1988), pp. 80–88.

DeBerg, Curtis L., and Brock Murdoch. “An Empirical Investigation of the Usefulness of Earnings per Share Information.” Journal of Accounting, Auditing and Finance (Spring 1994), pp. 249–264.

Dudley, Lola Woodard. “A Critical Look at EPS.” Journal of Accountancy (August 1985), pp. 102–111.

Dhaliwal, Dan, K. R. Subramanyam, and Robert Trezevant. “Is Comprehensive Income to Net Income As a Measure of Firm Performance?” Journal of Accounting and Economics (January 1999), pp. 43–67.

Hirst, D. Eric, and Patrick Hopkins. “Comprehensive Income Reporting: Financial Analyst’s Judgments.” Journal of Accounting Research (1998 Supplement), pp. 47–75.

Jaenicke, Henry R., and Joseph Rascoff. “Segment Disposition: Implementing APB Opinion No. 30.” Journal of Accountancy (April 1974), pp. 63–69.

Luecke, Randall W., and David Meeling. “How Companies Report Income.” Journal of Accountancy (May 1998), pp. 45–52.

Ramakrishman, Ram T. S., and Jacob K. Thomas. “Valuation of Permanent, Transitory and Price Irrelevant Components of Reported Earnings.” Journal of Accounting Auditing and Finance (Summer 1998), pp. 301–336.

Rapaccioli, Donna, and Allen Schiff. “Reporting Sales of Segments under APB Opinion No. 30.” Accounting Horizons (December 1991), pp. 53–68.

Schmidt, Richard J. “The Impact of Reporting Comprehensive Income.” Ohio CPA Journal (January–March 1999), pp. 50–52.

Smith, Pamela, and Cherri L. Reither. “Comprehensive Income and the Effects of Reporting It.” Financial Analysts Journal (November-December 1996), pp. 14–19.

Stanko, Brian B., and Thomas L. Zeller. “The ABCs of EPS,” Business and Economic Review (April–June 1998), pp. 21–26.

Chapter 7

American Accounting Association Financial Accounting Standards Committee, “Response to the FASB's Exposure Draft on Fair Value Measurements.” Accounting Horizons, (September 20050, Vol. 19 Issue 3, pp.187-196.

American Accounting Association Financial Accounting Standards Committee. “Response to FASB Exposure Draft: Proposed Statement of Financial Accounting Concepts--Using Cash Flow Information in Accounting Measurements.” Accounting Horizons (September 1998), pp. 304-312.

Bahnson, Paul R., Paul B. W. Miller, and Bruce P. Budge "Nonarticulation in Cash Flow Statements and Implications for Education, Research and Practice." Accounting Horizons (December, 1996), pp. 1-15.

Broome, O. Whitfield. “Statement of Cash Flows: Time for Change!” Financial Analysts Journal, (March/April 2004), Vol. 60 Issue 2, pp. 16-22.

Cotter, Julie. "Accrual and Cash Flow Accounting Models: A Comparison of the Value Relevance and Timeliness of their Components," Accounting and Finance (November, 1996), pp. 127-150.

Francis, Jennifer. “Have Financial Statements Lost Their Relevance?” Journal of Accounting Research (Autumn, 1999), pp. 319-353.

Gallager, George W. “A Framework for Financial Statement Analysis Part 1: Return on Asset Performance.” Business Credit (February 2000), pp. 40-43.

Ijiri, Yuri. "Cash-Flow Accounting and Its Structure." Journal of Accounting, Auditing and Finance (Summer 1978), pp. 331-348.

Johnson, Brent E. "The Ascent of the Cash Flow Statement," Journal of Accounting Education (Fall, 1994), pp. 375-383.

Jones, Stewart. “The Decision Relevance of Cash-Flow Information.” Abacus (September 1998) pp. 204-230.

Ketz, J. Edward, and James A. Largay III. "Reporting Income and Cash Flows from Operations." Accounting Horizons (June 1987), pp. 9-17.

Kirk, Donald J. "On Future Events: When Incorporated into Today's Measurements?" Accounting Horizons (June 1990), pp. 86-92.

Krishnan, Gopal V. “The Predictive Ability of Direct Method Cash Flow Information.” Journal of Business Finance and Accounting (January/March 2000), pp, 215-245.

Mills, John. “The Power of Cash Flow Ratios.” Journal of Accountancy (October 1998), pp. 53-59.

Nurnberg, Hugo, and James A. Largay. "More Concerns Over Cash Flow Reporting Under FASB Statement No. 95." Accounting Horizons (December, 1996), pp. 123-136.

Nurnberg, Hugo. “Income Taxes in the Cash Flow Statement.” CPA Journal, (June 2003), Vol. 73 Issue 6, pp. 48-54.

Schuetze, Walter P. “What Are Assets and Liabilities? Where Is True North? (Accounting That my Sister Would Understand).” Abacus, (February 2001), Vol. 37 Issue 1, pp. 1-25.

Stabus, George J. "Measurement of Assets and Liabilities." Accounting and Business Research (Autumn 1963), pp. 243-262.

Trenholm, Barbara, and Francisco Arcelus. "Accounting Valuation Methods: Structuring An Unstructured Problem." Accounting Horizons (September 1989), pp. 82-89.

Chapter 8

Bohan, Michael P., and Steven Rubin. “LIFO: What Should Be Disclosed?” Journal of Accountancy (February 1985), pp. 72–77.

Gosman, Martin L., and Philip E. Meyer. “SFAS 94’s Effect on Liquidity Disclosure.” Accounting Horizons (March 1992), pp. 88–100.

Guenther, David A. “The LIFO Reserve and the Value of the Firm: Theory and Empirical Evidence.” Contemporary Accounting Research (Spring 1994), pp. 433–452.

Reeve, James, and Keith Stanga. “Balance Sheet Impact of Using LIFO: An Empirical Study.” Accounting Horizons (September 1987), pp. 9–16.

Schuetze, Walter P. “What Is an Asset?” Accounting Horizons (September 1993), pp. 66–70.

Strobel, Caroline D., and Ollie S. Powers. “Accounting for Inventories: Where We Stand.” The CPA Journal (May 1981), pp. 41–46.

Wyatt, Arthur. “The SEC Says: Mark to Market.” Accounting Horizons (March 1991), pp. 80–84.

Chapter 9

Alexander, Eric R., and Ronald R Hiner. “Accounting for Asset Retirement Obligations.“ Journal of Accountancy 192 (6) (December 2001), pp. 49–54.

Barefield, Russell M., and Eugene Comiskey. “Depreciation Policy and the Behavior of Corporate Profits.” Journal of Accounting Research (Autumn 1971), pp. 351–358.

Bennett, Anthony H. “Depreciation and Business Decision Making.” Accounting and Business Research (Winter 1972), pp. 3–28.

Brown, Lawrence D., Ronald J. Huefner, and Ralph W. Sanders Jr. “A Test of the Reliability of Current Cost Disclosures.” Abacus (March 1994), pp. 2–18.

Burt, Oscar R. “Unified Theory of Depreciation.” Journal of Accounting Research (Spring 1970), pp. 28–57.

Cooper, Jean C., and Frank H. Selto. “An Experimental Examination of the Effects of SFAS No. 2 on R & D Decisions.” Accounting, Organizations and Society 3 (1) (1991), pp. 227–243.

Green, C. D., J. R Grinyer, and R. Michaelson. “A Possible Economic Rationale for Straight-Line Depreciation.” Abacus 38 (1) (February 2002), pp. 91–120.

Grinyer, J. R. “A New Approach to Depreciation.” Abacus (March 1987), pp. 43–54.

Johnson, Orace. “Two General Concepts of Depreciation.” Journal of Accounting Research (Spring 1968), pp. 29–37.

Kim, M., and G. Moore. “Economic vs. Accounting Depreciation.” Journal of Accounting and Economics (April 1988), pp. 111–126.

Lowe, Howard. “The Essential of a General Theory of Depreciation.” The Accounting Review (April 1963), pp. 293–301.

Meeting, David T., and Randall W Luecke. “Asset Impairment and Disposal.” Journal of Accountancy 193 (3) (March 2002), pp. 49–58.

Schroeder, R.; Sevin, s. and Yarbrough, K. “Reporting Effects of SFAS 143 on Nuclear Decommissioning Costs.” International Advances in Economic Research, November 2005, Vol. 11 Issue 4, 449-458.

Smith, Kenneth J. “Asset Impairment Disclosures,” Journal of Accountancy (December 1994), pp. 57–64.

Snavely, Howard J. “Current Cost for Long-Lived Assets: A Critical View.” The Accounting Review (April 1969), pp. 344–353.

Wright, F. K. “Toward a General Theory of Depreciation.” Journal of Accounting Research (Spring 1964), pp. 80–90.

Chapter 10

Astami, E. Hartadi, B., Tower, G. and . Gadjah M. ”Factors Explaining Management Preferences Of Accounting For Goodwill Prior To The Implementation Of IFRS 3.” International Journal of Business, (January-Apri; 2006), Vol. 8 Issue 1, 43-67.

Bierman, Harold Jr., and Roland E. Dukes. “Accounting for Research and Development Costs.” Journal of Accountancy (April 1975), pp. 44–55.

Foster, Benjamin P., Robin Fletcher, and William D. Stout. “Valuing Intangible Assets.” CPA Journal 73 (10) (October 2003), pp. 50–54.

Munter, Paul. “SFAS No. 121 and Impairment of Assets.” The CPA Journal (October 1995), pp. 54–55.

Nix, Paul E., and David E. Nix. “A Historical Review of the Accounting Treatment of Research and Development Costs.” The Accounting Historians’ Journal (June 1992), pp. 51–78.

Pactor, Paul A. “Applying APB Opinion No. 18—Equity Method.” Journal of Accountancy (September 1971), pp. 54–62.

Parks, James T. “The Portfolio Accounting Controversy.” Journal of Accountancy (November 1989), pp. 81–84, 86.

Suzanne S. and Schroeder, R.“Earnings Management: Evidence From SFAS No. 142 Reporting.. Managerial Auditing Journal, (2005), Vol. 20 Issue 1, 47-54