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Content
2012, Volume 37, Issue 8
2012, Volume 37, Issue 7
- 445-460 Performance-measurement system design and functional strategic decision influence: The role of performance-measure properties
by Artz, Martin & Homburg, Christian & Rajab, Thomas
- 461-481 The social constitution of regulation: The endogenization of insider trading laws
by Bozanic, Zahn & Dirsmith, Mark W. & Huddart, Steven
- 482-499 Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses
by Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell
- 500-517 Agency conflicts and auditing in private firms
by Hope, Ole-Kristian & Langli, John Christian & Thomas, Wayne B.
2012, Volume 37, Issue 5
2012, Volume 37, Issue 4
- 207-222 Can company-fund manager meetings convey informational benefits? Exploring the rationalisation of equity investment decision making by UK fund managers
by Barker, Richard & Hendry, John & Roberts, John & Sanderson, Paul
- 223-241 The effect of strategic and operating turnaround initiatives on audit reporting for distressed companies
by Bruynseels, Liesbeth & Willekens, Marleen
- 242-259 Attitude, Machiavellianism and the rationalization of misreporting
by Murphy, Pamela R.
- 260-279 Hardening soft accounting information: Games for planning organizational change
by Rowe, Casey & Shields, Michael D. & Birnberg, Jacob G.
2012, Volume 37, Issue 3
- 131-154 Auditing and crisis management: The 2010 Melbourne Storm salary cap scandal
by Andon, Paul & Free, Clinton
- 155-167 Shared interest and honesty in budget reporting
by Church, Bryan K. & Hannan, R. Lynn & Kuang, Xi (Jason)
- 168-187 Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains
by Fayard, Dutch & Lee, Lorraine S. & Leitch, Robert A. & Kettinger, William J.
- 188-205 Syrian women accountants’ attitudes and experiences at work in the context of globalization
by Kamla, Rania
2012, Volume 37, Issue 2
2011, Volume 36, Issue 8
- 478-493 Accounting as learnt social practice: The case of the empresas recuperadas in Argentina
by Bryer, Alice Rose
- 494-513 25 Years of Giddens in accounting research: Achievements, limitations and the future
by Englund, Hans & Gerdin, Jonas & Burns, John
- 514-533 “When you make manager, we put a big mountain in front of you”: An ethnography of managers in a Big 4 Accounting Firm
by Kornberger, Martin & Justesen, Lise & Mouritsen, Jan
- 534-547 The relative effectiveness of persuasion tactics in auditor–client negotiations
by Perreault, Stephen & Kida, Thomas
2011, Volume 36, Issue 7
- 399-411 Capital rationing, competition, and misrepresentation in budget forecasts
by Brüggen, Alexander & Luft, Joan
- 412-427 The localisation of a global management control system
by Cruz, Inês & Scapens, Robert W. & Major, Maria
- 428-455 Tracing performance in the pharmaceutical industry: Ambivalence, opacity and the performativity of flawed measures
by Dambrin, Claire & Robson, Keith
- 456-476 Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space
by Malsch, Bertrand & Gendron, Yves
2011, Volume 36, Issue 6
2011, Volume 36, Issue 4
- 187-208 Corporate governance and impression management in annual results press releases
by García Osma, Beatriz & Guillamón-Saorín, Encarna
- 209-225 Causal reasoning in financial reporting and voluntary disclosure
by Koonce, Lisa & Seybert, Nick & Smith, James
- 226-245 From counting risk to making risk count: Boundary-work in risk management
by Mikes, Anette
- 246-266 Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation
by O’Connor, Neale G. & Vera-Muñoz, Sandra C. & Chan, Francis
- 269-283 On audits and airplanes: Redundancy and reliability-assessment in high technologies
by Downer, John
- 284-292 Is mandated independence necessary for audit quality?
by Jamal, Karim & Sunder, Shyam
- 293-309 In TripAdvisor we trust: Rankings, calculative regimes and abstract systems
by Jeacle, Ingrid & Carter, Chris
April 2011, Volume 36, Issue 3
- 125-134 Fair value accounting for liabilities: The role of disclosures in unraveling the counterintuitive income statement effect from credit risk changes
by Gaynor, Lisa Milici & McDaniel, Linda & Yohn, Teri Lombardi
- 135-155 Beyond panopticism: On the ramifications of surveillance in a contemporary professional setting
by Brivot, Marion & Gendron, Yves
- 156-166 The effects of organizational fairness and commitment on the extent of benefits big four alumni provide their former firm
by Herda, David N. & Lavelle, James J.
- 167-182 The strategic competence of accountants and middle managers in budget making
by Fauré, Bertrand & Rouleau, Linda
- 183-186 The practice turn in organization research: Towards a disciplined transdisciplinarity
by Whittington, Richard
February 2011, Volume 36, Issue 2
- 63-85 Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity
by Adler, Paul S. & Chen, Clara Xiaoling
- 86-101 Budgeting for legitimacy: The case of an Australian university
by Moll, Jodie & Hoque, Zahirul
- 102-108 The effects of disclosure type and audit committee expertise on Chief Audit Executives' tolerance for financial misstatements
by Norman, Carolyn Strand & Rose, Jacob M. & Suh, Ik Seon
- 109-124 To tell the truth: A discussion of issues concerning truth and ethics in accounting
by Bayou, Mohamed E. & Reinstein, Alan & Williams, Paul F.
January 2011, Volume 36, Issue 1
November 2010, Volume 35, Issue 8
- 721-736 The dynamics of incentive contracting: The role of learning in the diffusion process
by Bol, Jasmijn C. & Moers, Frank
- 737-756 Social capital and management control systems: A study of a non-government organization
by Chenhall, Robert H. & Hall, Matthew & Smith, David
- 757-774 The effect of depreciation method choice on asset selling prices
by Jackson, Scott B. & Rodgers, Theodore C. & Tuttle, Brad
- 775-791 Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice
by Kornberger, Martin & Carter, Chris & Ross-Smith, Anne
October 2010, Volume 35, Issue 7
- 659-675 The organizational dynamics of Enterprise Risk Management
by Arena, Marika & Arnaboldi, Michela & Azzone, Giovanni
- 676-688 Understanding financial crisis through accounting models
by Bezemer, Dirk J.
- 689-706 The role of performance measurement and evaluation in building organizational capabilities and performance
by Grafton, Jennifer & Lillis, Anne M. & Widener, Sally K.
- 707-717 The influence of organizational justice on accountant whistleblowing
by Seifert, Deborah L. & Sweeney, John T. & Joireman, Jeff & Thornton, John M.
July 2010, Volume 35, Issue 5
- 499-523 Creating dynamic tensions through a balanced use of management control systems
by Mundy, Julia
- 524-545 Consultancy outputs and the purification of accounting technologies
by Christensen, Mark & Skærbæk, Peter
- 546-557 Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk
by Norman, Carolyn Strand & Rose, Anna M. & Rose, Jacob M.
- 558-564 Nationality and differences in auditor risk assessment: A research note with experimental evidence
by O'Donnell, Ed & Prather-Kinsey, Jenice
May 2010, Volume 35, Issue 4
- 393-393 Editorial
by Chapman, Christopher S.
- 394-415 Institutionalizing social entrepreneurship in regulatory space: Reporting and disclosure by community interest companies
by Nicholls, Alex
- 416-430 'A dense mass of petty accountability': Accounting in the service of cultural imperialism during the Irish Famine, 1846-1847
by O'Regan, Philip
- 431-443 The language of US corporate environmental disclosure
by Cho, Charles H. & Roberts, Robin W. & Patten, Dennis M.
- 444-461 "Continuous" budgeting: Reconciling budget flexibility with budgetary control
by Frow, Natalie & Marginson, David & Ogden, Stuart
- 462-477 Validation in interpretive management accounting research
by Lukka, Kari & Modell, Sven
- 478-495 The effect of CEO reputation and explanations for poor performance on investors' judgments about the company's future performance and management
by Cianci, Anna M. & Kaplan, Steven E.
April 2010, Volume 35, Issue 3
- 275-300 Identity narratives under threat: A study of former members of Arthur Andersen
by Gendron, Yves & Spira, Laura F.
- 301-315 Accounting information and managerial work
by Hall, Matthew
- 316-333 The effect of benchmarked performance measures and strategic analysis on auditors' risk assessments and mental models
by Knechel, W. Robert & Salterio, Steven E. & Kochetova-Kozloski, Natalia
- 334-359 From inspection to auditing: Audit and markets as linked ecologies
by Mennicken, Andrea
- 360-376 Traditional accountants and business professionals: Portraying the accounting profession after Enron
by Carnegie, Garry D. & Napier, Christopher J.
- 377-392 Accounting for the dissolution of a nation state: Scotland and the Treaty of Union
by Spence, Crawford
February 2010, Volume 35, Issue 2
- 141-164 Different uses of performance measures: The evaluation versus reward of production managers
by van Veen-Dirks, Paula
- 165-183 [In]visible [in]tangibles: Visual portraits of the business élite
by Davison, Jane
- 184-204 Accounting and strategising: A case study from new product development
by Jørgensen, Brian & Messner, Martin
- 205-221 Calculating profit: A historical perspective on the development of capitalism
by Toms, J.S.
- 222-237 Behavioral changes following the collaborative development of an accounting information system
by Eldenburg, Leslie & Soderstrom, Naomi & Willis, Veronda & Wu, Anne
- 238-251 Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit approach
by Schultz Jr., Joseph J. & Bierstaker, James Lloyd & O'Donnell, Ed
- 252-273 Accounting and international relations: Britain, Spain and the Asiento treaty
by Carmona, Salvador & Donoso, Rafael & Walker, Stephen P.
January 2010, Volume 35, Issue 1
- 1-1 Reiterations and anticipations - And many, many thanks
by Chapman, Christopher S.
- 2-22 Lifestyle, status and occupational differentiation in Victorian accountancy
by Edwards, John Richard & Walker, Stephen P.
- 23-46 Accounting and the construction of the retired person
by Graham, Cameron
- 47-62 Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet
by Gray, Rob
- 63-80 Eco-control: The influence of management control systems on environmental and economic performance
by Henri, Jean-François & Journeault, Marc
- 81-94 Sources of power and infrastructural conditions in medieval governmental accounting
by Jones, Michael John
- 95-107 Disclosing conflicts of interest - Do experience and reputation matter?
by Koch, Christopher & Schmidt, Carsten
- 108-124 The role of accounting devices in performing corporate strategy
by Skærbæk, Peter & Tryggestad, Kjell
- 125-139 A moral solution to the moral hazard problem
by Stevens, Douglas E. & Thevaranjan, Alex
November 2009, Volume 34, Issue 8
- 887-894 Reflections and projections - and many, many thanks
by Hopwood, Anthony G.
- 895-917 Memory, transaction records, and The Wealth of Nations
by Basu, Sudipta & Kirk, Marcus & Waymire, Greg
- 918-938 The limits of accountability
by Messner, Martin
- 939-956 Accounting in markets, hierarchies and networks: The role of accounting in the transnational governance of postal transactions
by Richardson, Alan J. & Kilfoyle, Eksa
- 957-970 No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability
by Roberts, John
- 971-987 Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer
by Skærbæk, Peter
- 988-998 (No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article
by Botzem, Sebastian & Quack, Sigrid
August 2009, Volume 34, Issue 6-7
- 695-704 Mentoring and turnover intentions in public accounting firms: A research note
by Hall, Matthew & Smith, David
- 705-721 South Africa's transition from apartheid: The role of professional closure in the experiences of black chartered accountants
by Hammond, Theresa & Clayton, Bruce M. & Arnold, Patricia J.
- 722-737 How formal performance evaluation affects trust between superior and subordinate managers
by Hartmann, Frank & Slapnicar, Sergeja
- 738-754 Short and long translations: Management accounting calculations and innovation management
by Mouritsen, Jan & Hansen, Allan & Hansen, Carsten Ørts
- 755-769 'We do good things, don't we?': 'Blended Value Accounting' in social entrepreneurship
by Nicholls, Alex
- 770-786 Making imaginary worlds real: The case of expensing employee stock options
by Ravenscroft, Sue & Williams, Paul F.
- 787-795 Accountants as layoff survivors: A research note
by Sweeney, John T. & Quirin, Jeffery J.
- 797-802 The economic crisis and accounting: Implications for the research community
by Hopwood, Anthony G.
- 803-809 Global financial crisis: The challenge to accounting research
by Arnold, Patricia J.
- 810-825 The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis
by Humphrey, Christopher & Loft, Anne & Woods, Margaret
- 826-834 The crisis of fair-value accounting: Making sense of the recent debate
by Laux, Christian & Leuz, Christian
- 835-848 The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and financial theories and practices
by McSweeney, Brendan
- 849-855 The risk management of nothing
by Power, Michael
- 856-867 Accounting for self interest in the credit crisis
by Roberts, John & Jones, Megan
- 868-873 Financial crisis and the silence of the auditors
by Sikka, Prem
- 875-885 Ranking accounting journals using dissertation citation analysis: A research note
by Chan, Kam C. & Chan, Kam C. & Seow, Gim S. & Tam, Kinsun
July 2009, Volume 34, Issue 5
- 549-550 Exploring the interface between accounting and finance
by Hopwood, Anthony G.
- 551-570 Merchants' accounts, performance assessment and decision making in mercantilist Britain
by Edwards, John Richard & Dean, Graeme & Clarke, Frank
- 571-588 Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting
by Richardson, Alan J.
- 589-618 An analysis of changes to a team-based incentive plan and its effects on productivity, product quality, and absenteeism
by Román, Francisco J.
- 619-637 Tracking the numbers: Across accounting and finance, organizations and markets
by Vollmer, Hendrik & Mennicken, Andrea & Preda, Alex
- 638-653 The usefulness of inaccurate models: Towards an understanding of the emergence of financial risk management
by Millo, Yuval & MacKenzie, Donald
- 654-674 From new deal institutions to capital markets: Commercial consumer risk scores and the making of subprime mortgage finance
by Poon, Martha
- 675-693 Brief encounters: Calculation and the interaction order of anonymous electronic markets
by Preda, Alex
April 2009, Volume 34, Issue 3-4
- 305-321 A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra- and in-role performance
by Burney, Laurie L. & Henle, Christine A. & Widener, Sally K.
- 322-347 Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies
by Davila, Antonio & Foster, George & Li, Mu
- 348-380 Order and accounting as a performative ritual: Evidence from ancient Egypt
by Ezzamel, Mahmoud
- 381-408 Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants' identities in the UK
by Ramirez, Carlos
- 409-427 The organizational context of professionalism in accounting
by Suddaby, Roy & Gendron, Yves & Lam, Helen
- 428-432 Commentary on Roy Suddaby, Yves Gendron and Helen Lam "the organizational context of professionalism in accounting"
by Sikka, Prem
- 433-439 Accounting and the environment
by Hopwood, Anthony G.
- 440-455 Making things the same: Gases, emission rights and the politics of carbon markets
by MacKenzie, Donald
- 456-468 Emission rights: From costless activity to market operations
by Cook, Allan
- 469-487 The evolution of emissions trading in the European Union - The role of policy networks, knowledge and policy entrepreneurs
by Braun, Marcel
- 488-498 The European Emissions Trading Scheme: An exploratory study of how companies learn to account for carbon
by Engels, Anita
- 499-534 Toward a different debate in environmental accounting: The cases of carbon and cost-benefit
by Lohmann, Larry
- 535-548 Civilizing markets: Carbon trading between in vitro and in vivo experiments
by Callon, Michel
February 2009, Volume 34, Issue 2
- 151-169 Information system integration, enabling control and performance
by Chapman, Christopher S. & Kihn, Lili-Anne
- 170-187 Perceived stakeholder influences and organizations' use of environmental audits
by Darnall, Nicole & Seol, Inshik & Sarkis, Joseph
- 188-205 Environmental uncertainty and managers' use of discretionary accruals
by Ghosh, Dipankar & Olsen, Lori
- 206-221 Identification through technical analysis: A study of charting and UK non-professional investors
by Roscoe, Philip & Howorth, Carole
- 222-243 The impact of auditor rotation on auditor-client negotiation
by Wang, Karl J. & Tuttle, Brad M.
- 245-266 The effect of cost information on buyer-supplier negotiations in different power settings
by Van den Abbeele, Alexandra & Roodhooft, Filip & Warlop, Luk
- 267-283 Accounting for control and trust building in interfirm transactional relationships
by Vosselman, Ed & Meer-Kooistra, Jeltje van der
- 285-304 Publishing in accounting journals: A fair game?
by Moizer, Peter
January 2009, Volume 34, Issue 1
- 1-27 Media legitimacy and corporate environmental communication
by Aerts, Walter & Cormier, Denis
- 28-57 Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s
by Berland, Nicolas & Chiapello, Eve
- 58-84 National differences in incentive compensation practices: The differing roles of financial performance measurement in the United States and the Netherlands
by Jansen, E. Pieter & Merchant, Kenneth A. & Van der Stede, Wim A.
- 85-118 Books to be practiced: Memory, the power of the visual, and the success of accounting
by Quattrone, Paolo
- 119-140 The construction of auditability: MBA rankings and assurance in practice
by Free, Clinton & Salterio, Steven E. & Shearer, Teri
- 141-150 Management accounting as normal social science
by Vollmer, Hendrik
2008, Volume 33, Issue 7-8
- 683-683 Editorial
by Hopwood, Anthony G.
- 684-703 An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior
by Blanthorne, Cindy & Kaplan, Steven
- 704-717 The effect of framing and negotiation partner's objective on judgments about negotiated transfer prices
by Chang, Linda & Cheng, Mandy & Trotman, Ken T.
- 718-755 Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model
by Ding, Yuan & Richard, Jacques & Stolowy, Hervé
- 756-782 Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout
by Graham, Cameron
- 783-800 Can directors' self-interests influence accounting choices?
by Hunton, James E. & Rose, Jacob M.
- 801-824 The paradox of greater NGO accountability: A case study of Amnesty Ireland
by O'Dwyer, Brendan & Unerman, Jeffrey
- 825-835 Ethical climate in Chinese CPA firms
by Shafer, William E.
- 836-863 An exploratory investigation of an integrated contingency model of strategic management accounting
by Cadez, Simon & Guilding, Chris
- 865-898 A review and discussion of management control in inter-firm relationships: Achievements and future directions
by Caglio, Ariela & Ditillo, Angelo
- 899-914 Designing management control in hybrid organizations: The role of path creation and morphogenesis
by Boland Jr., Richard J. & Sharma, Arun K. & Afonso, Paulo Sérgio
- 915-941 Partner selection and governance design in interfirm relationships
by Dekker, Henri C.
- 942-967 Accounting, hybrids and the management of risk
by Miller, Peter & Kurunmäki, Liisa & O'Leary, Ted
- 968-994 Management control systems as inter-organizational trust builders in evolving relationships: Evidence from a longitudinal case study
by Vélez, Maria L. & Sánchez, José M. & Álvarez-Dardet, Concha
- 995-1009 The appropriateness of statistical methods for testing contingency hypotheses in management accounting research
by Gerdin, Jonas & Greve, Jan
August 2008, Volume 33, Issue 6
- 551-581 Ecoefficiency: Defining a role for environmental cost management
by Burnett, Royce D. & Hansen, Don R.
- 582-602 The interplay between cost accounting knowledge and presentation formats in cost-based decision-making
by Cardinaels, Eddy
- 603-628 Management control in the transfer pricing tax compliant multinational enterprise
by Cools, Martine & Emmanuel, Clive & Jorissen, Ann
- 629-662 Walking the talk? Supply chain accounting and trust among UK supermarkets and suppliers
by Free, Clinton
- 663-676 The rise and fall of normative control
by Hechter, Michael
- 677-679 Jan-Erik Gröjer: An appreciation
by Catasús, Bino & Johanson, Ulf
2008, Volume 33, Issue 4-5
- 303-327 Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis
by Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P.
- 328-348 (Re)figuring accounting and maternal bodies: The gendered embodiment of accounting professionals
by Haynes, Kathryn
- 349-361 Institutional rationality and practice variation: New directions in the institutional analysis of practice
by Lounsbury, Michael
- 362-383 Auditor-client management relationships and roles in negotiating financial reporting
by McCracken, Susan & Salterio, Steven E. & Gibbins, Michael
- 384-414 Connecting worlds: The translation of international auditing standards into post-Soviet audit practice
by Mennicken, Andrea
- 415-435 The construction of US utility accounting: 1882-1944
by Preston, Alistair M. & Vesey, Andrew M.
- 436-452 The effort and risk-taking effects of budget-based contracts
by Sprinkle, Geoffrey B. & Williamson, Michael G. & Upton, David R.
- 453-487 Accounting, paper shadows and the stigmatised poor
by Walker, Stephen P.
- 488-516 Developing performance-measurement systems as enabling formalization: A longitudinal field study of a logistics department
by Wouters, Marc & Wilderom, Celeste
- 517-550 Accounting for the horizontal organization: A review essay
by Chenhall, Robert H.
2008, Volume 33, Issue 2-3
- 107-140 Manufacturing shareholder value: The role of accounting in organizational transformation
by Ezzamel, Mahmoud & Willmott, Hugh & Worthington, Frank
- 141-163 The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance
by Hall, Matthew
- 164-198 Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge
by Rowe, Casey & Birnberg, Jacob G. & Shields, Michael D.
- 199-228 Strategies of resistance to internal control regulation
by Shapiro, Brian & Matson, Diane
- 229-248 Money, politics, and the regulation of public accounting services: Evidence from the Sarbanes-Oxley Act of 2002
by Thornburg, Steven & Roberts, Robin W.
- 249-265 An exploratory study of relative and incremental information content of two non-financial performance measures: Field study evidence on absence frequency and on-time delivery
by Wiersma, Eelke
- 267-291 Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting
by Kakkuri-Knuuttila, Marja-Liisa & Lukka, Kari & Kuorikoski, Jaakko
- 292-297 Overcoming the subjective-objective divide in interpretive management accounting research
by Ahrens, Thomas
- 298-301 No premature closures of debates, please: A response to Ahrens
by Kakkuri-Knuuttila, Marja-Liisa & Lukka, Kari & Kuorikoski, Jaakko
January 2008, Volume 33, Issue 1
- 1-19 The role of manufacturing practices in mediating the impact of activity-based costing on plant performance
by Banker, Rajiv D. & Bardhan, Indranil R. & Chen, Tai-Yuan
- 20-32 The accountability demand for information in China and the US - A research note
by Birnberg, Jacob G. & Hoffman, Vicky B. & Yuen, Susana
- 33-47 Accounting and gender across times and places: An excursion into fiction
by Czarniawska, Barbara
- 48-72 Alternative work arrangements and perceived career success: Current evidence from the big four firms in the US
by Johnson, Eric N. & Lowe, D. Jordan & Reckers, Philip M.J.