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Volume 1, 1963 - Volume 61, 2023
Recent Updates by Year
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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Journal Bibliographies Main Page
Abarbanell, J. and R. Lehavy. 2003. Can stock recommendations predict earnings management and analysts' earnings forecast errors? Journal of Accounting Research (March): 1-31.
Abarbanell, J. and V. Bernard. 2000. Is the U.S. stock market myopic? Journal of Accounting Research (Autumn): 221-242.
Abarbanell, J. S. and B. J. Bushee. 1997. Fundamental analysis, future earnings, and stock prices. Journal of Accounting Research (Spring): 1-24.
Abdel-Khalik, A. R. 1966. Controllership in Egypt. Journal of Accounting Research (Spring): 37-46.
Abbott, L. J., B. Daugherty, S. Parker and G. F. Peters. 2016. Internal audit quality: The joint importance of independence and competence. Journal of Accounting Research (March): 3-40.
Abdel-Khalik, A. R. 1973. [Discussion of the effect of aggregating accounting reports on the quality of the lending decision: An empirical investigation]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 151-162.
Abdel-Khalik, A. R. 1973. The effect of aggregating accounting reports on the quality of the lending decision: An empirical investigation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 104-138.
Abdel-Khalik, A. R. 1983. Overfitting bias in the models assessing the predictive power of quarterly reports. Journal of Accounting Research (Spring): 293-296.
Abdel-Khalik, A. R. 1984. A note on the validity of the WSJ as a source of "event" dates. Journal of Accounting Research (Autumn): 758-759.
Abdel-Khalik, A. R. 1985. The effect of LIFO-switching and firm ownership on executives' pay. Journal of Accounting Research (Autumn): 427-447.
Abdel-Khalik, A. R. 1988. Incentives for accruing costs and efficiency in regulated monopolies subject to ROE constraint. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 144-174.
Abdel-Khalik, A. R. and J. C. Mckeown. 1978. Disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 46-77.
Abdel-Khalik, A. R. and J. C. McKeown. 1978. [Discussion of disclosure of estimates of holding gains and the assessment of systematic risk]: A reply. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 106-110.
Abdel-Khalik, A. R. and J. Espejo. 1978. Expectations data and the predictive value of interim reporting. Journal of Accounting Research (Spring): 1-13.
Abdel-Khalik, A. R. and K. M. El-Sheshai. 1980. Information choice and utilization in an experiment on default prediction. Journal of Accounting Research (Autumn): 325-342.
Abdel-Khalik, A. R., P. R. Graul and J. D. Newton. 1986. Reporting uncertainty and assessment of risk: Replication and extension in a Canadian setting. Journal of Accounting Research (Autumn): 372-382.
Abel, R. 1969. A comparative simulation of German and U.S. accounting principles. Journal of Accounting Research (Spring): 1-11.
Abernethy, M. A., H. C. Dekker and A. K. Schulz. 2015. Are employee selection and incentive contracts complements or substitutes? Journal of Accounting Research (September): 633-668.
Aboody, D. 1996. Recognition versus disclosure in the oil and gas industry. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 21-32.
Aboody, D. and B. Lev. 1998. The value relevance of intangibles: The case of software capitalization. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 161-191.
Aboody, D., J. Hughes and J. Liu. 2002. Measuring value relevance in a (possibly) inefficient market. Journal of Accounting Research (September): 965-986.
Aboody, D., J. Hughes and J. Liu. 2005. Earnings quality, insider trading, and cost of capital. Journal of Accounting Research (December): 651-673.
Aboody, D., M. E. Barth and R. Kasznik. 2004. Firms' voluntary recognition of stock-based compensation expense. Journal of Accounting Research (May): 123-150.
Acharya, V. V. and S. G. Ryan. 2016. Banks' financial reporting and financial system stability. Journal of Accounting Research (May): 277-340.
Ackert, L. F., B. K. Church and M. Shehata. 1997. An experimental examination of the effects of forecast bias on individuals' use of forecasted information. Journal of Accounting Research (Spring): 25-42.
Adelberg, A. H. 1979. A methodology for measuring the understandability of financial report messages. Journal of Accounting Research (Autumn): 565-592.
Adkerson, R. C. 1978. Discussion of DAAM: The demand for alternative accounting measurements. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 31-36.
Affleck-Graves, J., C. M. Callahan and N. Chipalkatti. 2002. Earnings predictability, information asymmetry, and market liquidity. Journal of Accounting Research (June): 561-583.
Aghamolla, C. and N. Li. 2018. Debt contract enforcement and conservatism: Evidence from a natural experiment. Journal of Accounting Research (December): 1383-1416.
Aghamolla, C. and R. T. Thakor. 2022. Do mandatory disclosure requirements for private firms increase the propensity of going public? Journal of Accounting Research (June): 755-804.
Aghamolla, C. and T. Hashimoto. 2021. Aggressive boards and CEO turnover. Journal of Accounting Research (May): 437-486.
Agoglia, C. P., T. Kida and D. M. Hanno. 2003. The effects of alternative justification memos on the judgments of audit reviewees and reviewers. Journal of Accounting Research (March): 33-46.
Aharoni, G., E. Einhorn and Q. Zeng. 2017. Under weighing of private information by top analysts. Journal of Accounting Research (June): 551-590.
Aharoni, Y. and T. Ophir. 1967. Accounting for linked loans. Journal of Accounting Research (Spring): 1-26.
Aharony, J., C. J. Lee and T. J. Wong. 2000. Financial packaging of IPO firms in China. Journal of Accounting Research (Spring): 103-126.
Ahearne, M. J., J. P. Boichuk, C. J. Chapman and T. J. Steenburgh. 2016. Real earnings management is sales. Journal of Accounting Research (December): 1233-1266.
Ahmed, A. S. and S. Duellman. 2013. Managerial overconfidence and accounting conservatism. Journal of Accounting Research (March): 1-30.
Ahmed, A. S., Y. Li and N. Xu. 2020. Tick size and financial reporting quality in small-cap firms: Evidence from a natural experiment. Journal of Accounting Research (September): 869-914.
Aier, J. K., L. Chen and M. Pevzner. 2014. Debtholders' demand for conservatism: Evidence from changes in directors' fiduciary duties. Journal of Accounting Research (December): 993-1027.
Ajinkya, B., S. Bhojraj and P. Sengupta. 2005. The association between outside directors, institutional investors and the properties of management earnings forecasts. Journal of Accounting Research (June): 343-376.
Ajinkya, B. B. 1980. An empirical evaluation of line-of-business reporting. Journal of Accounting Research (Autumn): 343-361.
Ajinkya, B. B. and M. J. Gift. 1984. Corporate managers' earnings forecasts and symmetrical adjustments of market expectations. Journal of Accounting Research (Autumn): 425-444.
Albrecht, W. S., L. L. Lookabill and J. C. McKeown. 1977. The time-series properties of annual earnings. Journal of Accounting Research (Autumn): 226-244.
Alexander, M. O. 1981. Discussion of the SEC "reversal" of FASB Statement No 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 212-217.
Alford, A., J. Jones, R. Leftwich and M. Zmijewski. 1993. The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research (Studies on International Accounting): 183-223.
Alford, A. W. 1992. The effect of the set of comparable firms on the accuracy of the price-earnings valuation method. Journal of Accounting Research (Spring): 94-108.
Alfred, A. M. 1964. Investment in the development districts of the United Kingdom: Tax and discounted cash flow. Journal of Accounting Research (Autumn): 172-182.
Ali, A. 1994. The incremental information content of earnings, working capital from operations, and cash flows. Journal of Accounting Research (Spring): 61-74.
Ali, A. and L. Hwang. 2000. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research (Spring): 1-21.
Ali, A. and P. Zarowin. 1992. The role of earnings levels in annual earnings-returns studies. Journal of Accounting Research (Autumn): 286-296.
Ali, A., K. D. Wei and Y. Zhou. 2011. Insider trading and option grant timing in response to fire sales (and purchases) of stock mutual funds. Journal of Accounting Research (June): 595-632.
Ali, A., X. Chen, T. Yao and T. Yu. 2008. Do mutual funds profit from the accruals anomaly? Journal of Accounting Research (March): 1-26.
Allee, K. D. and M. D. Deangelis. 2015. The structure of voluntary disclosure narratives: Evidence from tone dispersion. Journal of Accounting Research (May): 241-274.
Allee, K. D., B. Bushee, T. J. Kleppe and A. T. Pierce. 2022. Did the Siebel systems case limit the SEC's ability to enforce regulation fair disclosure? Journal of Accounting Research (September): 1235-1291.
Allee, K. D., M. D. DeAngelis and J. R. Moon Jr. 2018. Disclosure scriptability. Journal of Accounting Research (May): 363-430.
Allen, A., M. F. Lewis-Western and K. Valentine. 2022. The innovation and reporting consequences of financial regulation for your life-cycle firms. Journal of Accounting Research (March): 45-95.
Alles, M., S. M. Datar and R. A. Lambert. 1995. Moral hazard and management control in just-in-time settings. Journal of Accounting Research (Studies on Managerial Accounting): 177-204.
Altman, E. I. 1983. Multidimensional graphics and bankruptcy prediction: A comment. Journal of Accounting Research (Spring): 297-299.
Amershi, A. H. and S. Sunder. 1987. Failure of stock prices to discipline managers in a rational expectations economy. Journal of Accounting Research (Autumn): 177-195.
Amir, E. and A. Ziv. 1997. Recognition, disclosure, or delay: Timing the adoption of SFAS No. 106. Journal of Accounting Research (Spring): 61-81.
Amir, E., T. S. Harris, E. K. Venuti. 1993. A comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting Research (Studies on International Accounting): 230-264.
Amiram, D., B. N. Jorgensen and D. Rabetti. 2022. Coins for bombs: The predictive ability of on-chain transfers for terrorist attacks. Journal of Accounting Research (May): 427-466.
Ammer, J., S. B. Holland, D. C. Smith and F. E. Warnock. 2012. U.S. international equity investment. Journal of Accounting Research (December): 1109-1139.
Anctil, R. M. 1995. Discussion of divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent. Journal of Accounting Research (Studies on Managerial Accounting): 95-100.
Anctil, R. M., J. Dickhaut, C. Kanodia and B. Shapiro. 2004. Information transparency and coordination failure: Theory and experiment. Journal of Accounting Research (May): 159-195.
Anderson, D. and R. Leftwich. 1974. Securities and obscurities: A case for reform of the law of company accounts. Journal of Accounting Research (Autumn): 330-340.
Anderson, J. C. and J. G. Louderback III. 1975. Income manipulation and purchase-pooling: Some additional results. Journal of Accounting Research (Autumn): 338-343.
Anderson, J. M. 1964. Dilemmas in modern accounting research. Journal of Accounting Research (Autumn): 236-238.
Anderson, M. C., R. D. Banker and S. N. Janakiraman. 2003. Are selling, general, and administrative costs "Sticky"? Journal of Accounting Research (March): 47-63.
Anderson, M. J. 1985. Some evidence on the effect of verbalization on process: A methodological note. Journal of Accounting Research (Autumn): 843-852.
Anderson, R. J. and D. A. Leslie. 1975. Discussion of considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 53-64.
Anderson, T. N. Jr. and T. E. Kida. 1982. The cross-lagged research approach: Description and illustration. Journal of Accounting Research (Part I, Autumn): 403-414.
Ansari, S. L. 1976. Behavioral factors in variance control: Report on a laboratory experiment. Journal of Accounting Research (Autumn): 189-211.
Antle, R. 1982. The auditor as an economic agent. Journal of Accounting Research (Part II, Autumn): 503-527.
Antle, R. 1984. Auditor independence. Journal of Accounting Research (Spring): 1-20.
Antle, R. and A. Smith. 1985. Measuring executive compensation: Methods and an application. Journal of Accounting Research (Spring): 296-325.
Antle, R. and A. Smith. 1986. An empirical investigation of the relative performance evaluation of corporate executives. Journal of Accounting Research (Spring): 1-39.
Antle, R. and B. Nalebuff. 1991. Conservatism and auditor-client negotiations. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 31-54.
Antle, R. and J. Fellingham. 1990. Resource rationing and organizational slack in a two-period model. Journal of Accounting Research (Spring): 1-24.
Antle, R. and J. Fellingham. 1995. Information rents and preferences among information systems in a model of resource allocation. Journal of Accounting Research (Studies on Managerial Accounting): 41-58.
Antle, R. and J. S. Demski. 1991. Contracting frictions, regulation, and the structure of CPA firms. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 1-24.
Antle, R. and P. Bogetoft. 2018. Procurement with asymmetric information about fixed and variable costs. Journal of Accounting Research (December): 1417-1452.
Anton, H. R. 1964. Some aspects of measurement and accounting. Journal of Accounting Research (Spring): 1-9.
Anton, H. R. 1968. Critical synthesis of conference papers. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 166-176.
Anton, H. R. 1973. Discussion of an empirical evaluation of possible explanations for the differing treatment of apparently similar unusual events. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 96-98.
Apostolou, N. G., G. A. Giroux and R. B. Welker. 1985. The information content of municipal spending rate data. Journal of Accounting Research (Autumn): 853-858.
Archibald, T. R. 1967. The return to straight-line depreciation: An analysis of a change in accounting method. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 164-180.
Armstrong, C., A. D. Jagolinzer and D. F. Larcker. 2010. Chief executive officer equity incentives and accounting irregularities. Journal of Accounting Research (May): 225-271.
Armstrong, C. S., I. D. Gow and D. F. Larcker. 2013. The efficacy of shareholder voting: Evidence from equity compensation plans. Journal of Accounting Research (December): 909-950.
Armstrong, C. S., J. Core, D. J. Taylor and R. E. Verrecchia. 2011. When does information asymmetry affect the cost of capital? Journal of Accounting Research (March): 1-40.
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Arrington, C. E., C. D. Bailey and W. S. Hopwood. 1985. An attribution analysis of responsibility assessment for audit performance. Journal of Accounting Research (Spring): 1-20.
Arrington, C. E., W. Hillison and R. E. Jensen. 1984. An application of analytical hierarchy process to model expert judgments on analytical review procedures. Journal of Accounting Research (Spring): 298-312.
Arya, A. and J. Glover. 2001. Option value to waiting created by a control problem. Journal of Accounting Research (December): 405-415.
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Ashton, A. H. 1982. An empirical study of budget-related predictions of corporate executives. Journal of Accounting Research (Part I, Autumn): 440-449.
Ashton, A. H. 1982. The descriptive validity of normative decision theory in auditing contexts. Journal of Accounting Research (Part I, Autumn): 415-428.
Ashton, R. H. 1974. An experimental study of internal control judgments. Journal of Accounting Research (Spring): 143-157.
Ashton, R. H. 1976. Cognitive changes induced by accounting changes: Experimental evidence on the functional fixation hypothesis. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 1-17.
Ashton, R. H. 1981. A descriptive study of information evaluation. Journal of Accounting Research (Spring): 42-61.
Ashton, R. H. 1982. Discussion of an assessment of laboratory experiments in accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 102-107.
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Baber, W. R., K. R. Kumar and T. Verghese. 1995. Client security price reactions to the Laventhol and Horwath bankruptcy. Journal of Accounting Research (Autumn): 385-395.
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Baker, G. P. 1987. Discussion of an analysis of the use of accounting and market measures of performance in executive compensation contracts. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 126-129.
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Balakrishnan, K., R. Copat, D. De La Parra and K. Ramesh. 2023. Racial diversity exposure and firm responses following the murder of George Floyd. Journal of Accounting Research (June): 737-804.
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Ball, R. 2009. Market and political/regulatory perspectives on the recent accounting scandals. Journal of Accounting Research (May): 277-323.
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Ball, R. and P. Brown. 1969. Portfolio theory and accounting. Journal of Accounting Research (Autumn): 300-323.
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Ball, R., R. M. Bushman and F. P. Vasvari. 2008. The debt-contracting value of accounting information and loan syndicate structure. Journal of Accounting Research (May): 247-287.
Ball, R., S. P. Kothari and V. V. Nikolaev. 2013. Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism. Journal of Accounting Research (December): 1071-1097.
Ball, R., X. Li and L. Shivakumar. 2015. Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption. Journal of Accounting Research (December): 915-963.
Ball, R. T. 2011. Discussion of Why do EPS forecast error and dispersion not vary with scale? Implications for analyst and managerial behavior. Journal of Accounting Research (May): 403-412.
Ball, R. T. 2013. Does anticipated information impose a cost on risk-averse investors? A test of the Hirshleifer effect. Journal of Accounting Research (March): 31-66.
Ball, R. T. and P. Easton. 2013. Dissecting earnings recognition timeliness. Journal of Accounting Research (December): 1099-1132.
Baloff, N. and J. W. Kennelly. 1967. Accounting implications of product and process start-ups. Journal of Accounting Research (Autumn): 131-143.
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Bamber, E. M. 1983. Expert judgment in the audit team: A source reliability approach. Journal of Accounting Research (Autumn): 396-412.
Bamber, L. S. 1986. The information content of annual earnings releases: A trading volume approach. Journal of Accounting Research (Spring): 40-56.
Bamber, L. S. and Y. S. Cheon. 1998. Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices. Journal of Accounting Research (Autumn): 167-190.
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