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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1991, volume 29, articles 2

EARNINGS MANAGEMENT DURING IMPORT RELIEF INVESTIGATIONS pp. 193-228

Jj Jones

TIME-VARYING STOCK-PRICE RESPONSE TO EARNINGS INDUCED BY UNCERTAINTY ABOUT THE TIME-SERIES PROCESS OF EARNINGS pp. 229-257

M Lang

PUBLIC DISCLOSURE AND THE STRUCTURE OF PRIVATE INFORMATION MARKETS pp. 261-276

Rm Bushman

THE IMPACT OF COSTLY INFORMATION INTERPRETATION ON FIRM DISCLOSURE DECISIONS pp. 277-301

Rj Indjejikian

TRADING VOLUME AND PRICE REACTIONS TO PUBLIC ANNOUNCEMENTS pp. 302-321

O Kim and Re Verrecchia

PUBLIC SIGNALS AND THE EQUILIBRIUM ALLOCATION OF PRIVATE INFORMATION pp. 322-349

Rj Lundholm

EMPIRICAL-ANALYSIS OF AUDIT UNCERTAINTY QUALIFICATIONS pp. 350-370

Tb Bell and Rh Tabor

MANAGEMENT FORECASTS AND STATISTICAL PREDICTION MODEL FORECASTS IN CORPORATE BUDGETING pp. 371-381

Kb Walker and La McClelland

TIMELY AGGREGATE ANALYST FORECASTS AS BETTER PROXIES FOR MARKET EARNINGS EXPECTATIONS pp. 382-385

Ld Brown and Kj Kim

RANKING OF ACCOUNTING INFORMATION-SYSTEMS FOR MANAGEMENT CONTROL pp. 386-396

Sk Kim and Ys Suh

USING VALUE LINE AND IBES ANALYST FORECASTS IN ACCOUNTING RESEARCH pp. 397-417

Dr Philbrick and We Ricks

THE INFORMATION-CONTENT OF EARNINGS, REVENUES, AND EXPENSES pp. 418-427

S Swaminathan and J Weintrop

1991, volume 29, articles 1

COLLUSION IN AUDITING pp. 1-18

S Baiman, Jh Evans and Nj Nagarajan

EARNINGS AS AN EXPLANATORY VARIABLE FOR RETURNS pp. 19-36

Pd Easton and Ts Harris

INTERINDUSTRY DIFFERENCES IN THE RELATION BETWEEN COMPENSATION AND FIRM PERFORMANCE VARIABLES pp. 37-58

Km Ely

EMPLOYEE COMPENSATION AND FIRMS RESEARCH-AND-DEVELOPMENT ACTIVITY pp. 59-78

G Clinch

STOCK-PRICE BEHAVIOR ASSOCIATED WITH MANAGERS EARNINGS AND REVENUE FORECASTS pp. 79-95

Jcy Han and Jj Wild

VOLUNTARY DISCLOSURES WHEN SELLER LEVEL OF INFORMATION IS UNKNOWN pp. 96-108

Rr King and de Wallin

PARTICIPATION, SLACK, AND BUDGET-BASED PERFORMANCE EVALUATION pp. 109-128

Aj Kirby, S Reichelstein, Pk Sen and Ty Paik

PORTFOLIO CONSIDERATIONS IN VALUING EXECUTIVE-COMPENSATION pp. 129-149

Ra Lambert, Df Larcker and Re Verrecchia

THE FORECAST ACCURACY OF INDIVIDUAL ANALYSTS - EVIDENCE OF SYSTEMATIC OPTIMISM AND PESSIMISM pp. 150-156

Kc Butler and Lhp Lang

LOSS CONTINGENCY REPORTS AND STOCK-PRICES - A REPLICATION AND EXTENSION OF BANKS AND KINNEY pp. 157-169

Ca Frost

EVIDENCE ON THE POSSIBLE UNDERWEIGHTING OF EARNINGS-RELATED INFORMATION pp. 170-179

Rr Mendenhall

A METAANALYSIS OF STUDIES ON INTERNAL CONTROL JUDGMENTS pp. 180-192

Kt Trotman and R Wood

1991, volume 29

CONTRACTING FRICTIONS, REGULATION, AND THE STRUCTURE OF CPA FIRMS pp. 1-24

R Antle and Js Demski

DISCUSSION OF CONTRACTING FRICTIONS, REGULATION, AND THE STRUCTURE OF CPA FIRMS pp. 25-30

L Thoman

CONSERVATISM AND AUDITOR-CLIENT NEGOTIATIONS pp. 31-54

R Antle and B Nalebuff

DISCUSSION OF CONSERVATISM AND AUDITOR-CLIENT NEGOTIATIONS pp. 55-59

S Baiman

THE IMPACT OF MAS ON AUDITORS INDEPENDENCE - AN EXPERIMENTAL MARKETS STUDY pp. 60-98

N Dopuch and Rr King

DISCUSSION OF THE IMPACT OF MAS ON AUDITORS INDEPENDENCE - AN EXPERIMENTAL MARKETS STUDY pp. 99-106

Je Berg

THE FINANCIAL AND MARKET EFFECTS OF THE SECS ACCOUNTING AND AUDITING ENFORCEMENT RELEASES pp. 107-142

Ehsan Feroz, K Park and Vs Pastena

DISCUSSION OF THE FINANCIAL AND MARKET EFFECTS OF THE SEC ACCOUNTING AND AUDITING ENFORCEMENT RELEASES pp. 143-148

Ml Defond and Db Smith

TRIALS OF LEGAL DISPUTES INVOLVING INDEPENDENT AUDITORS - SOME EMPIRICAL-EVIDENCE pp. 149-185

Zv Palmrose

DISCUSSION OF TRIALS OF LEGAL DISPUTES INVOLVING INDEPENDENT AUDITORS - SOME EMPIRICAL-EVIDENCE pp. 186-193

Ml Ettredge

AN INDEPENDENT AUDITORS EX-POST CRITERIA FOR THE DISCLOSURE OF INFORMATION pp. 194-212

M Penno and Js Watts

DISCUSSION OF AN INDEPENDENT AUDITORS EX-POST CRITERIA FOR THE DISCLOSURE OF INFORMATION pp. 213-216

Jh Evans

1990, volume 28, articles 2

CONTINGENT FEES FOR AUDIT FIRMS pp. 239-266

Ra Dye, Bv Balachandran and Rp Magee

THE EFFECTS OF TIME PRESSURE AND AUDIT PROGRAM STRUCTURE ON AUDIT PERFORMANCE pp. 267-285

Ls McDaniel

FORECAST ACCURACY OF INDIVIDUAL ANALYSTS IN 9 INDUSTRIES pp. 286-325

Pc Obrien

THE PREDICTIVE ABILITY OF GEOGRAPHIC SEGMENT DISCLOSURES pp. 305-325

Rahul Balakrishnan, Ts Harris and Pk Sen

CORPORATE COMPLIANCE WITH DEBT COVENANTS pp. 326-347

J Francis

EXPERIENCE AND THE ABILITY TO EXPLAIN AUDIT FINDINGS pp. 348-367

R Libby and Dm Frederick

THE EFFECT OF EXPERIENCE ON AUDITORS MEMORY ERRORS pp. 368-387

C Moeckel

THE BUDGETARY AND PERFORMANCE INFLUENCES OF PRODUCT STANDARDIZATION AND MANUFACTURING PROCESS AUTOMATION pp. 388-397

P Brownell and Ka Merchant

A REEXAMINATION OF THE POWER OF ALTERNATIVE RETURN-GENERATING MODELS AND THE EFFECT OF ACCOUNTING FOR CROSS-SECTIONAL DEPENDENCIES IN EVENT STUDIES pp. 398-408

R Chandra, S Moriarity and Gl Willinger

PREDICTING INDIVIDUAL ANALYST EARNINGS FORECASTS pp. 409-417

Se Stickel

1990, volume 28, articles 1

RESOURCE RATIONING AND ORGANIZATIONAL SLACK IN A 2-PERIOD MODEL pp. 1-24

R Antle and J Fellingham

EARNINGS AND RISK CHANGES SURROUNDING PRIMARY STOCK OFFERS pp. 25-48

Pm Healy and Kg Palepu

VOLUNTARY FORECAST DISCLOSURE, NONDISCLOSURE, AND STOCK-PRICES pp. 49-76

B Lev and Sh Penman

ON AUDITORS AND THE COURTS IN AN ADVERSE SELECTION SETTING pp. 77-120

Nd Melumad and L Thoman

THE MANAGEMENT OF CORPORATE FINANCIAL DISCLOSURE - OPPORTUNISM, RITUALISM, POLICIES, AND PROCESSES pp. 121-143

M Gibbins, A Richardson and J Waterhouse

THE INFORMATION-CONTENT OF NONEARNINGS ACCOUNTING NUMBERS AS EARNINGS PREDICTORS pp. 144-163

Ja Ou

THE ASSOCIATION BETWEEN INTERIM INFORMATION AND SECURITY RETURNS SURROUNDING EARNINGS ANNOUNCEMENTS pp. 164-181

D Shores

INTERTEMPORAL AND CROSS-SECTIONAL VARIATION IN THE ASSOCIATION BETWEEN UNEXPECTED ACCOUNTING RATES OF RETURN AND ABNORMAL RETURNS pp. 182-192

Jlg Board and Michael Walker

A COMMENT ON A BEHAVIORAL-STUDY OF THE MEANING AND INFLUENCE OF TAX COMPLEXITY pp. 193-197

Ba Daly and Tc Omer

DETERMINANTS OF FEE CUTTING ON INITIAL AUDIT ENGAGEMENTS pp. 198-210

M Ettredge and R Greenberg

UNEXPECTED EARNINGS AND INTRAINDUSTRY INFORMATION TRANSFERS - FURTHER EVIDENCE pp. 211-219

Jcy Han and Jj Wild

DETERMINANTS OF AUDITOR CHANGE IN THE PUBLIC-SECTOR pp. 220-228

Rw Roberts, Gw Glezen and Tw Jones

LIFO LIQUIDATIONS pp. 229-238

Sy Tse

1990, volume 28

DETERMINANTS OF AUDITOR EXPERTISE pp. 1-20

Se Bonner and Bl Lewis

DETERMINANTS OF AUDITOR EXPERTISE - DISCUSSION pp. 21-28

G Marchant

THE EFFECT OF FORECAST REDUNDANCY ON JUDGMENTS OF A CONSENSUS FORECASTS EXPECTED ACCURACY pp. 29-47

La Maines

THE EFFECT OF FORECAST REDUNDANCY ON JUDGMENTS OF A CONSENSUS FORECASTS EXPECTED ACCURACY - DISCUSSION pp. 48-54

Mg Lipe

ANALYST FOLLOWING AND INSTITUTIONAL OWNERSHIP pp. 55-76

Pc Obrien and R Bhushan

ANALYST FOLLOWING AND INSTITUTIONAL OWNERSHIP - DISCUSSION pp. 77-82

M McNichols

A COGNITIVE COMPUTATIONAL MODEL OF RISK HYPOTHESIS GENERATION pp. 83-103

Jm Peters

A COGNITIVE COMPUTATIONAL MODEL OF RISK HYPOTHESIS GENERATION - DISCUSSION pp. 104-109

Wf Messier

ASSESSING AUDIT RISK FROM ERRORS AND IRREGULARITIES pp. 110-140

T Shibano

ASSESSING AUDIT RISK FROM ERRORS AND IRREGULARITIES - DISCUSSION pp. 141-147

Js Watts

PRESSURE AND PERFORMANCE IN ACCOUNTING DECISION SETTINGS - PARADOXICAL EFFECTS OF INCENTIVES, FEEDBACK, AND JUSTIFICATION pp. 148-180

Rh Ashton

PRESSURE AND PERFORMANCE IN ACCOUNTING DECISION SETTINGS - PARADOXICAL EFFECTS OF INCENTIVES, FEEDBACK, AND JUSTIFICATION - DISCUSSION pp. 181-186

V Heiman