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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1995, volume 33, articles 2

ORGANIZATIONAL DESIGN FOR BUSINESS UNITS pp. 205-229

S Baiman, Df Larcker and Mv Rajan

MANAGING FINANCIAL REPORTS OF COMMERCIAL-BANKS - THE INFLUENCE OF TAXES, REGULATORY CAPITAL, AND EARNINGS pp. 231-261

A Beatty, Sl Chamberlain and J Magliolo

BANK DIFFERENCES IN THE COORDINATION OF REGULATORY CAPITAL, EARNINGS, AND TAXES pp. 263-291

Jh Collins, Da Shackelford and Jm Wahlen

VOLUNTARY DISCLOSURES AND THE TRADING BEHAVIOR OF CORPORATE INSIDERS pp. 293-316

Rm Bushman and Rj Indjejikian

THE IMPACT OF EARNINGS ANNOUNCEMENTS ON THE PERMANENT PRICE EFFECTS OF BLOCK TRADES pp. 317-334

La Daley, Js Hughes and Jd Rayburn

INVESTOR REACTIONS TO FINANCIAL ANALYSTS RESEARCH REPORTS pp. 335-351

de Hirst, L Koonce and Pj Simko

ISSUES IN TESTING EARNINGS MANAGEMENT AND AN INSTRUMENTAL VARIABLE APPROACH pp. 353-367

Sh Kang and K Sivaramakrishnan

JUSTIFICATION OF DECISIONS IN AUDITING pp. 369-384

L Koonce, U Anderson and C Marchant

CLIENT SECURITY PRICE REACTIONS TO THE LAVENTHOL AND HORWATH BANKRUPTCY pp. 385-395

Wr Baber, Kr Kumar and T Verghese

OPERATING LEASE ACCOUNTING AND THE MARKETS ASSESSMENT OF EQUITY RISK pp. 397-415

Km Ely

A MODEL OF ACCRUAL MEASUREMENT WITH IMPLICATIONS FOR THE EVOLUTION OF THE BOOK-TO-MARKET RATIO (VOL 33, PG 95, 1995) pp. 417-417

Sg Ryan

1995, volume 33, articles 1

MARK-TO-MARKET ACCOUNTING FOR BANKS AND THRIFTS - LESSONS FROM THE DANISH EXPERIENCE pp. 1-32

Vl Bernard, Robert Merton and Kg Palepu

OPTIMAL INCENTIVE SCHEMES IN BOTTLENECK-CONSTRAINED PRODUCTION ENVIRONMENTS pp. 33-57

Sm Datar and Mv Rajan

EXPECTATION-FORMATION GUIDANCE IN THE AUDITORS REVIEW OF INTERIM FINANCIAL INFORMATION pp. 59-76

Ls McDaniel and Wr Kinney

THE EFFECT OF BANK LOAN PORTFOLIO COMPOSITION ON THE MARKET REACTION TO AND ANTICIPATION OF LOAN LOSS PROVISIONS pp. 77-94

Cc Liu and Sg Ryan

A MODEL OF ACCRUAL MEASUREMENT WITH IMPLICATIONS FOR THE EVOLUTION OF THE BOOK-TO-MARKET RATIO pp. 95-112

Sg Ryan

EFFECTS OF EXPECTATIONS, PRIOR INVOLVEMENT, AND REVIEW AWARENESS ON MEMORY FOR AUDIT EVIDENCE AND JUDGMENT pp. 113-135

Ht Tan

SIMULTANEOUS ESTIMATION OF THE SUPPLY-AND-DEMAND OF DIFFERENTIATED AUDITS - EVIDENCE FROM THE MUNICIPAL AUDIT MARKET pp. 137-155

Pa Copley, Jj Gaver and Km Gaver

INDUSTRY-WIDE DISCLOSURE DYNAMICS pp. 157-174

Ra Dye and Ss Sridhar

1974 LIFO EXCESS STOCK RETURN AND ANALYST FORECAST ERROR ANOMALIES REVISITED pp. 175-191

Jrm Hand

A COMPARATIVE-ANALYSIS OF FIRMS INCLUDED IN AND EXCLUDED FROM THE NAARS DATABASE pp. 193-202

J Mutchler and P Shane

THE INFORMATION-CONTENT OF EARNINGS IN A DISCRETIONARY REPORTING ENVIRONMENT - EVIDENCE FROM NYSE INDUSTRIALS, 1905-10 (VOL 31, PG 79, 1993) pp. 203-203

K Sivakumar and G Waymire

1995, volume 33

Total quality management and the choice of information and reward systems pp. 1-34

Cd Ittner and Df Larcker

Discussion of total quality management and the choice of Information and reward systems pp. 35-40

Mw Maher

Information rents and preferences among information systems in a model of resource allocation pp. 41-58

R Antle and J Fellingham

Discussion of information rents and preferences among information systems in a model of resource allocation pp. 59-63

Jh Evans

Divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent pp. 65-94

Mn Darrough and Nd Melumad

Discussion of divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent pp. 95-100

Rm Anctil

Aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies pp. 101-128

Rm Bushman, Rj Indjejikian and A Smith

Discussion of aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies pp. 129-134

Wn Lanen

Centralization delegation, and shared responsibility the assignment of capital investment decision rights pp. 135-164

S Baiman and Mv Rajan

Discussion of centralization, delegation, and shared responsibility in the assignment of capital investment decision rights pp. 165-175

F Gigler

Moral hazard and management control in just-in-time settings pp. 177-204

M Alles, Sm Datar and Ra Lambert

Discussion of moral hazard and management control in just-in-time settings pp. 205-213

T Hemmer

1994, volume 32, articles 2

SHAREHOLDER LITIGATION AND CORPORATE DISCLOSURES pp. 137-164

J Francis, D Philbrick and K Schipper

AN EMPIRICAL EXPLORATION OF COMPLEX ACCOUNTABILITY IN PUBLIC ACCOUNTING pp. 165-186

M Gibbins and Jd Newton

THE VALUE RELEVANCE OF GERMAN ACCOUNTING MEASURES - AN EMPIRICAL-ANALYSIS pp. 187-209

Ts Harris, M Lang and Hp Moller

THE ABILITY OF EARNINGS TO PREDICT FUTURE EARNINGS AND CASH FLOW pp. 210-223

Ca Finger

SELF-ENFORCING VOLUNTARY DISCLOSURES pp. 224-240

F Gigler

THE PRODUCTION OF AUDIT SERVICES - EVIDENCE FROM A MAJOR PUBLIC ACCOUNTING FIRM pp. 241-261

Tb Okeefe, Da Simunic and Mt Stein

CAPITAL-MARKET EFFECTS OF UNITED-STATES CANADA GAAP DIFFERENCES pp. 262-277

Sp Bandyopadhyay, Jd Hanna and G Richardson

THE TAXABLE AND BOOK INCOME MOTIVATIONS FOR A LIFO LAYER LIQUIDATION pp. 278-289

Ds Dhaliwal, M Frankel and R Trezevant

REDUCTIONS IN ANALYSTS ANNUAL EARNINGS FORECAST ERRORS USING INFORMATION IN PRIOR EARNINGS AND SECURITY RETURNS pp. 290-303

Pt Elgers and Mh Lo

1994, volume 32, articles 1

THE SECURITIES-AND-EXCHANGE-COMMISSION AND THE FINANCIAL-ACCOUNTING-STANDARDS-BOARD - REGULATION THROUGH VETO-BASED DELEGATION pp. 1-37

Nd Melumad and T Shibano

WHY FIRMS VOLUNTARILY DISCLOSE BAD-NEWS pp. 38-60

Dj Skinner

THE INCREMENTAL INFORMATION-CONTENT OF EARNINGS, WORKING CAPITAL FROM OPERATIONS, AND CASH FLOWS pp. 61-74

Amzad Ali

ACCOUNTING DISCLOSURE PRACTICES IN THE UNITED-STATES AND THE UNITED-KINGDOM pp. 75-102

Ca Frost and G Pownall

ANALYSTS INTERIM EARNINGS FORECASTS - EVIDENCE ON THE FORECASTING PROCESS pp. 103-112

Sh Kang, J Obrien and K Sivaramakrishnan

AUDITORS SENSITIVITY TO SOURCE RELIABILITY pp. 113-126

de Hirst

SENIOR MANAGER DIFFERENCES IN AUDIT WORKPAPER REVIEW PERFORMANCE pp. 127-135

Rj Ramsay

1994, volume 32

AUDITOR LITIGATION AND MODIFIED REPORTING ON BANKRUPT CLIENTS pp. 1-30

Jv Carcello and Zv Palmrose

DISCUSSION OF AUDITOR LITIGATION AND MODIFIED REPORTING ON BANKRUPT CLIENTS pp. 31-38

Tb Bell

AN ANALYSIS OF AUDITOR LIABILITY RULES pp. 39-59

Vg Narayanan

DISCUSSION OF AN ANALYSIS OF AUDITOR LIABILITY RULES pp. 61-64

F Gigler

LAWSUITS AGAINST AUDITORS pp. 65-93

T Lys and Rl Watts

DISCUSSION OF LAWSUITS AGAINST AUDITORS pp. 95-102

J Francis

AN EXPERIMENTAL INVESTIGATION OF ALTERNATIVE DAMAGE-SHARING LIABILITY REGIMES WITH AN AUDITING PERSPECTIVE pp. 103-130

N Dopuch, Rr King and Jw Schatzberg

DISCUSSION OF AN EXPERIMENTAL INVESTIGATION OF ALTERNATIVE DAMAGE-SHARING LIABILITY REGIMES WITH AN AUDITING PERSPECTIVE pp. 131-139

Sj Kachelmeier

THE EFFECTS OF ACCOUNTING DIVERSITY - EVIDENCE FROM THE EUROPEAN-UNION pp. 141-168

P Joos and M Lang

DISCUSSION OF THE EFFECTS OF ACCOUNTING DIVERSITY - EVIDENCE FROM THE EUROPEAN-UNION pp. 169-175

Ca Frost

ESTIMATION AND MARKET VALUATION OF ENVIRONMENTAL LIABILITIES RELATING TO SUPERFUND SITES pp. 177-209

Me Barth and Mf McNichols

DISCUSSION OF ESTIMATION AND MARKET VALUATION OF ENVIRONMENTAL LIABILITIES RELATING TO SUPERFUND SITES pp. 211-219

Rw Holthausen