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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1997, volume 35, articles 2

Budgeting and hierarchical control pp. 129-155

Dilip Mookherjee and S Reichelstein

Investor sophistication and market earnings expectations pp. 157-179

Br Walther

Management forecasts and information asymmetry: An examination of bid-ask spreads pp. 181-191

M Coller and Tl Yohn

The relative informativeness of analysts' stock recommendations and earnings forecast revisions pp. 193-211

J Francis and L Soffer

The influence of time pressure and accountability on auditors' processing of nondiagnostic information pp. 213-226

Sm Glover

Accountability, the dilution effect, and conservatism in auditors' fraud judgments pp. 227-237

Vb Hoffman and Jm Patton

A theoretical examination of the market reaction to auditors' qualifications pp. 239-256

Nd Melumad and A Ziv

Capital budgeting practices and complementarity relations in the transition to modern manufacture: A field-based analysis pp. 257-271

P Miller and T OLeary

Commitment issues in budgeting pp. 273-278

A Arya, J Glover and K Sivaramakrishnan

Judging auditors' technical knowledge pp. 279-293

J Kennedy and Me Peecher

The influence of contrary information and mitigating factors on audit opinion decisions on bankrupt companies pp. 295-310

Jf Mutchler, W Hopwood and Jm McKeown

1997, volume 35, articles 1

Fundamental analysis, future earnings, and stock prices pp. 1-24

Js Abarbanell and Bj Bushee

An experimental examination of the effects of forecast bias on individuals' use of forecasted information pp. 25-42

Lucy Ackert, Bk Church and M Shehata

Information quality and correlated signals pp. 43-59

M Kirschenheiter

Recognition, disclosure, or delay: Timing the adoption of SFAS no 106 pp. 61-81

E Amir and A Ziv

Tax-induced earnings management by firms with net operating losses pp. 83-96

El Maydew

Tacit managerial versus technical knowledge as determinants of audit expertise in the field pp. 97-113

Ht Tan and R Libby

The market's valuation of nonreported accounting measures: Retrospective reconciliations of non-US and US GAAP pp. 115-127

L Rees and P Elgers

1997, volume 35

Implications of proposed segment reporting standards for financial analysts' investment judgments pp. 1-24

La Maines, Ls McDaniel and Ms Harris

Discussion of implications of proposed segment reporting standards for financial analysts' investment judgments pp. 25-33

L Koonce

Educating for accounting expertise: A field study pp. 35-61

Dn Stone and Mk Shelley

Discussion of educating for accounting expertise: A field study pp. 63-74

Kv Pincus

The effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions pp. 75-97

Mf Zimbelman

Discussion of the effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions pp. 99-104

Vb Hoffman

Determinants of the justifiability of performance in ill-structured audit tasks pp. 105-123

J Kennedy, Dn Kleinmuntz and Me Peecher

Discussion of determinants of the justifiability of performance in ill-structured audit tasks pp. 125-130

K Hackenbrack

Do security analysts improve their performance with experience? pp. 131-157

Mb Mikhail, Br Walther and Rh Willis

Discussion of do security analysts improve their performance with experience? pp. 159-166

J Jacob

Self-selection and analyst coverage pp. 167-199

M McNichols and Pc O'Brien

Discussion of self-selection and analyst coverage pp. 201-208

J Francis

1996, volume 34, articles 2

Market reactions to differentially available information in the laboratory pp. 183-207

R Bloomfield and R Libby

Uncertainty resolution and the theory of depreciation measurement pp. 209-234

Ga Feltham and Ja Ohlson

The articulation of price-earnings ratios and market-to-book ratios and the evaluation of growth pp. 235-259

Sh Penman

Segment reporting to the capital market in the presence of a competitor pp. 261-279

Rm Hayes and R Lundholm

Outcome information and the ''expectation gap'': The case of loss contingencies pp. 281-299

Wr Kinney and Mw Nelson

Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers pp. 301-312

J Jacob

The relevance of characteristics of the information environment in the selection of a proxy for the market's expectations for earnings: An extension of Brown, Richardson, and Schwager [1987] pp. 313-324

Ci Wiedman

1996, volume 34, articles 1

The relation among capital markets, financial disclosure, production efficiency, and insider trading pp. 1-22

S Baiman and Re Verrecchia

The use of financial accounting choice to support aggressive tax positions: Public and private firms pp. 23-43

Cb Cloyd, J Pratt and T Stock

Multiple control systems, accrual accounting, and earnings management pp. 45-65

Jh Evans and S Sridhar

Disclosure choices of foreign registrants in the United States pp. 67-84

Ca Frost and Wr Kinney

Does LIFO inventory accounting improve the income statement at the expense of the balance sheet? pp. 85-109

R Jennings, Pj Simko and Rb Thompson

Empirical evidence on the functional relation between audit planning and total audit effort pp. 111-124

Ra Davidson and We Gist

The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence pp. 125-140

Me Peecher

Unobservable precision choices in financial reporting pp. 141-149

M Penno

Errors in accounting estimates and their relation to audit firm type pp. 151-171

K Petroni and M Beasley

Earnings permanence and the incremental information content of cash flows from operations pp. 173-181

Csa Cheng, Cs Liu and Tf Schaefer

1996, volume 34

Economic consequences of accounting for stock-based compensation pp. 1-20

Pm Dechow, Ap Hutton and Rg Sloan

Recognition versus disclosure in the oil and gas industry pp. 21-32

D Aboody

The effect of financial statement classification of hybrid financial instruments on financial analysts' stock price judgments pp. 33-50

Pe Hopkins

A model of two-tiered financial reporting pp. 51-74

Rm Bushman, F Gigler and Rj Indjejikian

Discussion of a model of two-tiered financial reporting pp. 75-82

Re Verrecchia

A market-based evaluation of discretionary accrual models pp. 83-105

Wr Guay, Sp Kothari and Rl Watts

Discussion of a market-based evaluation of discretionary accrual models pp. 107-115

P Healy

Causes and effects of discretionary asset write-offs pp. 117-134

J Francis, Jd Hanna and L Vincent

Repeated accounting write-offs and the information content of earnings pp. 135-155

Ja Elliott and Jd Hanna

An investigation of asset write-downs and concurrent abnormal accruals pp. 157-169

L Rees, S Gill and R Gore

Write-offs: Manipulation or impairment? Discussion pp. 171-177

Gp Wilson