Journal of Accounting Research

1963 - 2025

Current editor(s): Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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2001, volume 39, articles 3

Option Value to Waiting Created by a Control Problem pp. 405-415

Anil Arya and Jonathan Glover

Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings pp. 417-434

Hollis Ashbaugh and Morton Pincus

Auditing in the Presence of Outside Sources of Information pp. 435-447

Mark Bagnoli, Mark Penno and Susan G. Watts

Misstatement Direction, Litigation Risk, and Planned Audit Investment pp. 449-462

Orie Barron, Jamie Pratt and James D. Stice

Tax and Regulatory Motivations for Issuing Non‐voting, Non‐convertible Preferred Stock pp. 463-480

Carolyn M. Callahan, Wayne H. Shaw and William D. Terando

Agent Employment Horizons and Contracting Demand for Forward‐Looking Performance Measures pp. 481-494

Shane S. Dikolli

Electric Utility Stranded Costs: Valuation and Disclosure Issues pp. 495-512

Julia D’Souza and John Jacob

The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing This Contribution pp. 513-534

William L. Felix, Jr., Audrey A. Gramling and Mario j. Maletta

Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting pp. 535-563

Michael Gibbins, Steven Salterio and Alan Webb

Analyst Specialization and Conglomerate Stock Breakups pp. 565-582

Stuart C. Gilson, Paul M. Healy, Christopher F. Noe and Krishna G. Palepu

Can Auditors Predict the Choices Made by Other Auditors? pp. 583-597

Karim Jamal and Hun‐Tong Tan

Auditor Reputation Building pp. 599-617

Brian W. Mayhew

Cost‐System Choice and Incentives—Traditional vs. Activity‐Based Costing pp. 619-641

Birendra Mishra and Igor Vaysman

Cross‐Jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings pp. 643-662

Kaye J. Newberry and Dan S. Dhaliwal

Economic Consequences of the Declining Relevance of Financial Reports pp. 663-681

Nishi Sinha and John Watts

Accountability Demands and the Auditor’s Evidence Search Strategy: The Influence of Reviewer Preferences and the Nature of the Response (Belief vs. Action) pp. 683-706

Cynthia Williams Turner

Mutual Fund Manager Forecasting Behavior pp. 707-725

Richard H. Willis

2001, volume 39, articles 2

Book‐to‐Market Components, Future Security Returns, and Errors in Expected Future Earnings pp. 197-219

Bruce K. Billings and Richard M. Morton

A Temporal Analysis of Earnings Surprises: Profits versus Losses pp. 221-241

Lawrence D. Brown

Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures pp. 243-268

J. Richard Dietrich, Steven J. Kachelmeier, Don N. Kleinmuntz and Thomas J. Linsmeier

The Association between External Monitoring and Earnings Management in the Property‐Casualty Insurance Industry pp. 269-282

Jennifer J. Gaver and Jeffrey S. Paterson

Balance Sheet Management: The Case of Short‐Term Obligations Reclassified as Long‐Term Debt pp. 283-295

Jeffrey D. Gramlich, Mary Lea McAnally and Jacob Thomas

The Impact of Securities Litigation Reform on the Disclosure of Forward‐Looking Information By High Technology Firms pp. 297-327

Marilyn F. Johnson, Ron Kasznik and Karen K. Nelson

The Inefficiency of the Mean Analyst Forecast as a Summary Forecast of Earnings pp. 329-335

Oliver Kim, Steve C. Lim and Kenneth W. Shaw

Equity Risk and the Labor Stock: The Case of Union Contracts pp. 337-364

Joshua G. Rosett

Reporting Discretion and Private Information Communication through Earnings pp. 365-386

Mandira Roy Sankar and K. R. Subramanyam

Investor and (Value Line) Analyst Underreaction to Information about Future Earnings: The Corrective Role of Non‐Earnings‐Surprise Information pp. 387-404

Philip Shane and Peter Brous

2001, volume 39, articles 1

Analyst Coverage and Intangible Assets pp. 1-34

Mary E. Barth, Ron Kasznik and Maureen F. McNichols

Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence pp. 35-43

Timothy B. Bell, Wayne R. Landsman and Douglas A. Shackelford

Do Analysts and Auditors Use Information in Accruals? pp. 45-74

Mark T. Bradshaw, Scott A. Richardson and Richard G. Sloan

Balancing Performance Measures pp. 75-92

Srikant Datar, Susan Cohen Kulp and Richard A. Lambert

An Experimental Investigation of Retention and Rotation Requirements pp. 93-117

Nicholas Dopuch, Ronald R. King and Rachel Schwartz

Imperfect Information and Credible Communication pp. 119-134

Paul E. Fischer and Phillip C. Stocken

Toward an Implied Cost of Capital pp. 135-176

William R. Gebhardt, Charles Lee and Bhaskaran Swaminathan

Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico pp. 177-200

Elizabeth A. Gordon

2000, volume 38, articles 2

Is the US stock market myopic? pp. 221-242

J Abarbanell and V Bernard

Providing managerial incentives: Cash flows versus accrual accounting pp. 243-269

S Reichelstein

Accounting information, capital investment decisions, and equity valuation: Theory and empirical implications pp. 271-295

Gc Zhang

Information technology and optimal firm structure pp. 297-328

A Ziv

Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures pp. 329-353

Ca Botosan and Ms Harris

The effect of a bidding restriction on the audit services market pp. 355-374

K Hackenbrack, Kl Jensen and Jl Payne

Valuation of the components of purchased goodwill pp. 375-386

Sl Henning, Bl Lewis and Wh Shaw

The Association between SFAS No. 119 derivatives disclosures and the foreign exchange risk exposure of manufacturing firms pp. 387-417

Mhf Wong

The role of decision strategies in understanding professionals' susceptibility to judgment biases pp. 419-435

Ad Cuccia and Ga Mc Gill

2000, volume 38, articles 1

Country-specific factors related to financial reporting and the value relevance of accounting data pp. 1-21

Amzad Ali and Ls Hwang

The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation pp. 23-44

Kcw Chen and Mp Schoderbek

Comparing the accuracy and explainability of dividend, free cash flow, and abnormal earnings equity value estimates pp. 45-70

J Francis, P Olsson and Dr Oswald

Stock returns and accounting earnings pp. 71-101

John Liu and J Thomas

Financial packaging of IPO firms in China pp. 103-126

J Aharony, Cwj Lee and Tj Wong

Biases and lags in book value and their effects on the ability of the book-to-market ratio to predict book return on equity pp. 127-148

Wh Beaver and Sg Ryan

Do stock prices fully reflect the implications of current earnings for future earnings for AR1 firms? pp. 149-164

Ld Brown and Jcy Han

Why do audits fail? Evidence from Lincoln Savings and Loan pp. 165-194

M Erickson, Bw Mayhew and Wl Felix

The effect of the external accountant's review on the timing of adjustments to quarterly earnings pp. 195-207

Ml Ettredge, Dt Simon, Db Smith and Ms Stone

The incremental information content of SAS No. 59 going-concern opinions pp. 209-219

Lm Holder-Webb and Ms Wilkins

2000, volume 38

Value investing: The use of historical financial statement information to separate winners from losers pp. 1-41

Jd Piotroski

Discussion of value investing: The use of historical financial statement information to separate winners from losers pp. 43-51

W Guay

Hedge disclosures, future prices, and production distortions pp. 53-82

C Kanodia, A Mukherji, H Sapra and R Venugopalan

Discussion of hedge disclosures, future prices, and production distortions pp. 83-89

Rm Hayes

The economic consequences of increased disclosure pp. 91-124

Christian Leuz and Re Verrecchia

Discussion of the economic consequences of increased disclosure pp. 125-136

P Joos

The eyeballs have it: Searching for the value in internet stocks pp. 137-162

B Trueman, Mhf Wong and Xj Zhang

Discussion of the eyeballs have it: Searching for the value in internet stocks pp. 163-169

Ek Keating

Corporate disclosure practices, institutional investors, and stock return volatility pp. 171-202

Bj Bushee and Cf Noe

Discussion of corporate disclosure practices, institutional investors, and stock return volatility pp. 203-207

M Venkatachalam

EVA versus earnings: Does it matter which is more highly correlated with stock returns? pp. 209-245

Gt Garvey and Tt Milbourn

Discussion of EVA versus earnings: Does it matter which is more highly correlated with stock returns? pp. 247-254

Mv Rajan