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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1986, volume 24, articles 2

RELIANCE ON ACCOUNTING INFORMATION, BUDGETARY PARTICIPATION, AND TASK UNCERTAINTY - TESTS OF A 3-WAY INTERACTION pp. 241-249

P Brownell and M Hirst

LINE-ITEM REPORTING, FACTOR ACQUISITION, AND SUBCONTRACTING pp. 250-269

Js Demski and David Sappington

EXPERTISE AND AUDITORS JUDGMENTS OF CONJUNCTIVE EVENTS pp. 270-290

Dm Frederick and R Libby

AN EMPIRICAL-ANALYSIS OF THE REGULATION OF THE DEFENSE CONTRACTING INDUSTRY - THE COST ACCOUNTING STANDARDS BOARD pp. 291-315

G Pownall

AN APPROACH TO STATISTICAL-INFERENCE IN CROSS-SECTIONAL MODELS WITH SECURITY ABNORMAL RETURNS AS DEPENDENT VARIABLE pp. 316-334

Se Sefcik and R Thompson

THE EFFECT OF RESEARCH METHOD ON AUDIT PLANNING AND REVIEW JUDGMENTS pp. 335-348

Je Boritz

AN EMPIRICAL-INVESTIGATION OF THE SPEED OF THE MARKET REACTION TO EARNINGS ANNOUNCEMENTS pp. 349-363

Vj Defeo

TIGHTENING CAV (DUS) BOUNDS BY USING A PARAMETRIC MODEL pp. 364-371

H Tamura and Pa Frost

REPORTING UNCERTAINTY AND ASSESSMENT OF RISK - REPLICATION AND EXTENSION IN A CANADIAN SETTING pp. 372-382

Ar Abdelkhalik, Pr Graul and Jd Newton

AUDIT PRICES, PRODUCT DIFFERENTIATION, AND SCALE ECONOMIES - FURTHER EVIDENCE FROM THE AUSTRALIAN MARKET pp. 383-393

Francis, Jr and Dj Stokes

A NOTE ON OPTIMAL SAMPLE SIZES IN COMPLIANCE TESTS USING A FORMAL BAYESIAN DECISION-THEORETIC APPROACH FOR FINITE AND INFINITE POPULATIONS pp. 394-399

Hf Huss and Rl Trader

A WITHIN-SUBJECTS TEST OF EXPECTANCY-THEORY IN A PUBLIC ACCOUNTING ENVIRONMENT pp. 400-404

D Murray and Kb Frazier

THE EFFECT OF NONAUDIT SERVICES ON THE PRICING OF AUDIT SERVICES - FURTHER EVIDENCE pp. 405-411

Zv Palmrose

DISCLOSURE QUALITY IN GOVERNMENTAL FINANCIAL REPORTS - AN ASSESSMENT OF THE APPROPRIATENESS OF A COMPOUND MEASURE pp. 412-421

Wa Robbins and Kr Austin

AUDITING FUNCTIONS FOR INTERNAL CONTROL-SYSTEMS WITH INTERDEPENDENT DOCUMENTS AND CHANNELS pp. 422-426

Rp Srivastava

1986, volume 24, articles 1

AN EMPIRICAL-INVESTIGATION OF THE RELATIVE PERFORMANCE EVALUATION OF CORPORATE-EXECUTIVES pp. 1-39

R Antle and A Smith

THE INFORMATION-CONTENT OF ANNUAL EARNINGS RELEASES - A TRADING VOLUME APPROACH pp. 40-56

Ls Bamber

ACCURACY OF AUXILIARY INFORMATION INTERVAL ESTIMATION IN STATISTICAL AUDITING pp. 57-75

Pa Frost and H Tamura

ANALYSES OF THE DISTRIBUTION OF SECURITY MARKET MODEL PREDICTION ERRORS FOR DAILY RETURNS DATA pp. 76-96

Pc Jain

AUDIT FEES AND AUDITOR SIZE - FURTHER EVIDENCE pp. 97-110

Zv Palmrose

STRATIFIED SAMPLING USING A STOCHASTIC-MODEL pp. 111-126

Dm Roberts

MONETARY UNIT ACCEPTANCE SAMPLING pp. 127-150

Kj Rohrbach

FURTHER EVIDENCE ON THE MARGINAL GAINS IN ACCURACY OF ALTERNATIVE LEVELS OF SPECIFICITY OF THE PRODUCER PRICE INDEXES pp. 151-165

Ka Shriver

A COMMENT ON CORPORATE PREFERENCES FOR FOREIGN-CURRENCY ACCOUNTING STANDARDS pp. 166-169

Fl Ayres

DETECTING CONTEMPORANEOUS SECURITY MARKET REACTIONS TO A SEQUENCE OF RELATED EVENTS pp. 170-186

D Burgstahler and Ew Noreen

RELATION BETWEEN MARKET MODEL PREDICTION ERRORS AND OMITTED VARIABLES - A METHODOLOGICAL NOTE pp. 187-193

Pc Jain

FURTHER EVIDENCE ON EXTERNAL AUDITORS RELIANCE ON INTERNAL AUDITORS pp. 194-205

Ll Margheim

FIRM SIZE EFFECTS AND THE ASSOCIATION BETWEEN EXCESS RETURNS AND LIFO TAX SAVINGS pp. 206-216

We Ricks

A SIMULATION ANALYSIS OF THE POWER CHARACTERISTICS OF SOME POPULAR ESTIMATORS UNDER DIFFERENT RISK AND MATERIALITY LEVELS pp. 217-230

W Smieliauskas

A NOTE ON ECONOMICALLY OPTIMAL PERFORMANCE EVALUATION AND CONTROL-SYSTEMS - THE OPTIMALITY OF 2-TAILED INVESTIGATIONS pp. 231-240

Ra Young

1986, volume 24

EVIDENCE ON THE INCREMENTAL INFORMATION-CONTENT OF ADDITIONAL FIRM DISCLOSURES MADE CONCURRENTLY WITH EARNINGS pp. 1-32

Re Hoskin, Js Hughes and We Ricks

EVIDENCE ON THE INCREMENTAL INFORMATION-CONTENT OF ADDITIONAL FIRM DISCLOSURES MADE CONCURRENTLY WITH EARNINGS - DISCUSSION pp. 33-36

Ld Brown

THE INFORMATION CONTAINED IN THE COMPONENTS OF EARNINGS pp. 37-64

Rc Lipe

THE INFORMATION CONTAINED IN THE COMPONENTS OF EARNINGS - DISCUSSION pp. 65-68

Rn Freeman

CAPITAL-MARKET ANALYSIS OF RESERVE RECOGNITION ACCOUNTING pp. 69-108

J Magliolo

CAPITAL ANALYSIS OF RESERVE RECOGNITION ACCOUNTING - DISCUSSION pp. 109-111

T Lys

THE ASSOCIATION OF OPERATING CASH FLOW AND ACCRUALS WITH SECURITY RETURNS pp. 112-133

J Rayburn

THE ASSOCIATION OF OPERATING CASH FLOW AND ACCRUALS WITH SECURITY RETURNS - DISCUSSION pp. 134-137

R Jennings

THE INCREMENTAL INFORMATION-CONTENT OF FINANCIAL STATEMENT DISCLOSURES - THE CASE OF LIFO INVENTORY LIQUIDATIONS pp. 138-160

Tl Stober

THE INCREMENTAL INFORMATION-CONTENT OF FINANCIAL STATEMENT DISCLOSURES - THE CASE OF LIFO INVENTORY LIQUIDATIONS - DISCUSSION pp. 161-164

M Pincus

THE RELATIVE INFORMATION-CONTENT OF ACCRUALS AND CASH FLOWS - COMBINED EVIDENCE AT THE EARNINGS ANNOUNCEMENT AND ANNUAL-REPORT RELEASE DATE pp. 165-200

Gp Wilson

THE RELATIVE INFORMATION-CONTENT OF ACCRUALS AND CASH FLOWS - COMBINED EVIDENCE AT THE EARNINGS ANNOUNCEMENT AND ANNUAL-REPORT RELEASE DATE - DISCUSSION pp. 201-203

Pc Obrien

1985, volume 23, articles 2

THE EFFECT OF LIFO-SWITCHING AND FIRM OWNERSHIP ON EXECUTIVES PAY pp. 427-447

Ar Abdelkhalik

POTENTIAL DETERMINANTS OF CORPORATE INVENTORY ACCOUNTING DECISIONS pp. 448-467

Hg Hunt

CHOICE OF INVENTORY ACCOUNTING METHODS - COMPARATIVE ANALYSES OF ALTERNATIVE HYPOTHESES pp. 468-485

Cwj Lee and Da Hsieh

NONCONTROLLABLE COSTS AND RESPONSIBILITY ACCOUNTING pp. 486-501

S Baiman and J Noel

BUDGETARY SYSTEMS AND THE CONTROL OF FUNCTIONALLY DIFFERENTIATED ORGANIZATIONAL ACTIVITIES pp. 502-512

P Brownell

APPLICATION OF A DECISION AID IN THE JUDGMENTAL EVALUATION OF SUBSTANTIVE TEST OF DETAILS SAMPLES pp. 513-526

Sa Butler

FINANCIAL DISTRESS - A COMPARATIVE-STUDY OF INDIVIDUAL, MODEL, AND COMMITTEE ASSESSMENTS pp. 527-543

P Chalos

STRATEGIC ACCOUNTING CHOICE AND THE EFFECTS OF ALTERNATIVE FINANCIAL-REPORTING REQUIREMENTS pp. 544-574

Ra Dye

A PROPOSAL FOR IMPLEMENTING THE FASBS REASONABLY POSSIBLE DISCLOSURE PROVISION FOR PRODUCT WARRANTY LIABILITIES pp. 575-594

Ra Grimlund

A DESCRIPTIVE ANALYSIS OF MUNICIPAL BOND PRICE DATA FOR USE IN ACCOUNTING RESEARCH pp. 595-618

Rw Ingram

CORPORATE-MANAGEMENT LOBBYING ON FAS NO-8 - SOME FURTHER EVIDENCE pp. 619-632

L Kelly

VARIANCE INVESTIGATION IN AGENCY SETTINGS pp. 633-647

Ra Lambert

AVAILABILITY AND THE GENERATION OF HYPOTHESES IN ANALYTICAL REVIEW pp. 648-667

R Libby

A MULTIVARIATE-ANALYSIS OF THE AUDITORS GOING-CONCERN OPINION DECISION pp. 668-682

Jf Mutchler

THE STANDARD OF OBJECTIVITY FOR INTERNAL AUDITORS - MEMORY AND BIAS EFFECTS pp. 683-699

Rd Plumlee

AN INVESTIGATION OF MANAGERS ADAPTATIONS TO SFAS NO-2 - ACCOUNTING FOR RESEARCH-AND-DEVELOPMENT COSTS pp. 700-717

Fh Selto and Ml Clouse

SENSITIVITY ANALYSIS OF THE REALIZED RISKS OF AUDITING WITH UNCERTAINTY CONCERNING INTERNAL CONTROL EVALUATIONS pp. 718-739

W Smieliauskas

THE REVIEW PROCESS AND THE ACCURACY OF AUDITOR JUDGMENTS pp. 740-752

Kt Trotman

THE METHODOLOGY OF LABORATORY MARKETS AND ITS IMPLICATIONS FOR AGENCY RESEARCH IN ACCOUNTING AND AUDITING pp. 753-793

Dv Dejong, Robert Forsythe and Wc Uecker

A BEHAVIORAL-STUDY OF THE MEANING AND INFLUENCE OF TAX COMPLEXITY pp. 794-816

Vc Milliron

SELF-SELECTION AND THE PROBABILITY OF QUITTING - A CONTRACTING APPROACH TO EMPLOYEE TURNOVER IN PUBLIC ACCOUNTING pp. 817-828

Ws Waller

PARTICIPATIVE BUDGETING - THE EFFECTS OF RISK-AVERSION AND ASYMMETRIC INFORMATION ON BUDGETARY SLACK pp. 829-842

Sm Young

SOME EVIDENCE ON THE EFFECT OF VERBALIZATION ON PROCESS - A METHODOLOGICAL NOTE pp. 843-852

Mj Anderson

THE INFORMATION-CONTENT OF MUNICIPAL SPENDING RATE DATA pp. 853-858

Ng Apostolou, Ga Giroux and Rb Welker

AN EMPIRICAL-INVESTIGATION OF STOCKHOLDER REACTION TO DISCLOSURES REQUIRED BY ASR NO-250 pp. 859-870

Gw Glezen and Ja Millar

THE EFFECT OF COMBINING COMPLIANCE AND SUBSTANTIVE TASKS ON AUDITOR CONSENSUS pp. 871-877

Se Kaplan

THE IMPORTANCE OF PENSION DATA FOR MUNICIPAL AND STATE CREDITOR DECISIONS - REPLICATION AND EXTENSIONS pp. 878-886

Br Marks and Kk Raman

AN EXAMINATION OF THE INFLUENCE OF CPA FIRM TYPE, SIZE, AND MAS PROVISION ON LOAN OFFICER DECISIONS AND PERCEPTIONS pp. 887-896

S McKinley, K Pany and Pmj Reckers

THE IMPORTANCE OF A MARKET VALUE MEASUREMENT OF DEBT IN LEVERAGE RATIOS - REPLICATION AND EXTENSIONS pp. 897-906

Cw Mulford

OPEN INTEREST AND CONSENSUS AMONG INVESTORS pp. 907-910

Barry Schachter

THE RELIANCE OF EXTERNAL AUDITORS ON THE INTERNAL AUDIT FUNCTION pp. 911-919

A Schneider

CONTROL OF BETA-RELIABILITY IN STUDIES OF ABNORMAL RETURN MAGNITUDES - A METHODOLOGICAL NOTE pp. 920-926

Da Ziebart

1985, volume 23, articles 1

AN ATTRIBUTION ANALYSIS OF RESPONSIBILITY ASSESSMENT FOR AUDIT PERFORMANCE pp. 1-20

Ce Arrington, Cd Bailey and Ws Hopwood

PREDISCLOSURE INFORMATION, FIRM CAPITALIZATION, AND SECURITY PRICE BEHAVIOR AROUND EARNINGS ANNOUNCEMENTS pp. 21-36

Rk Atiase

SUBJECTIVE PRIOR PROBABILITY-DISTRIBUTIONS AND AUDIT RISK pp. 37-56

Pj Beck, I Solomon and La Tomassini

INFLATION, TAXES, AND OPTIMAL INVENTORY POLICIES pp. 57-83

Gc Biddle and R Kippmartin

USING CITATION ANALYSIS TO ASSESS THE IMPACT OF JOURNALS AND ARTICLES ON CONTEMPORARY ACCOUNTING RESEARCH (CAR) pp. 84-109

Ld Brown and Jc Gardner

FIRM-SPECIFIC ASSET VALUATION ACCURACY USING A COMPOSITE PRICE-INDEX pp. 110-122

Dj Casler and Tw Hall

DISCLOSURE OF NONPROPRIETARY INFORMATION pp. 123-145

Ra Dye

CLASSIFYING BANKRUPT FIRMS WITH FUNDS FLOW COMPONENTS pp. 146-160

Ja Gentry, P Newbold and Dt Whitford

THE INCREMENTAL INFORMATIONAL CONTENT OF INTERIM EXPENSES OVER INTERIM SALES pp. 161-174

Ws Hopwood and Jc McKeown

STOCHASTIC MONITORING AND MORAL HAZARD pp. 175-193

Cs Kanodia

AN ANALYSIS OF ALTERNATIVE ERROR ASSUMPTIONS IN MODELING THE RELIABILITY OF ACCOUNTING SYSTEMS pp. 194-212

Wr Knechel

STOCHASTIC PROPERTIES OF CROSS-SECTIONAL FINANCIAL DATA pp. 213-227

Cwj Lee

DECISIONS INVOLVING SEQUENTIAL EVENTS - REPLICATIONS AND EXTENSIONS pp. 228-239

Bl Lewis and J Bell

INFORMATIONAL ISSUES IN THE FINANCIAL-REPORTING PROCESS pp. 240-255

M Penno

THE EFFECT OF THE REVIEW PROCESS ON AUDITOR JUDGMENTS pp. 256-267

Kt Trotman and Pw Yetton

EARNINGS VOLATILITY AND VOLUNTARY MANAGEMENT FORECAST DISCLOSURE pp. 268-295

G Waymire

MEASURING EXECUTIVE-COMPENSATION - METHODS AND AN APPLICATION pp. 296-325

R Antle and A Smith

AMORTIZATION POLICY FOR ADVERTISING AND RESEARCH AND DEVELOPMENT EXPENDITURES pp. 326-335

M Hirschey and Jj Weygandt

INFORMATION-CONTENT AND THE SPEED OF STOCK-PRICE ADJUSTMENT pp. 336-350

R Jennings and L Starks

A CONTINGENT CLAIMS MODEL FOR PENSION COSTS pp. 351-359

Gl Willinger

A FRAMEWORK FOR MAKING A CLASS OF INTERNAL ACCOUNTING CONTROL DECISIONS pp. 360-369

Wr Baber

ON THE USE OF THE MULTIVARIATE REGRESSION-MODEL IN EVENT STUDIES pp. 370-383

Jj Binder

USING OPERATING CASH FLOW DATA TO PREDICT FINANCIAL DISTRESS - SOME EXTENSIONS pp. 384-401

C Casey and N Bartczak

COUNTEREXAMPLES TO PROPOSED DOLLAR-UNIT SAMPLING ALGORITHM pp. 402-404

Dr Finley

REGRESSION STRATEGIES WHEN MULTICOLLINEARITY IS A PROBLEM - A METHODOLOGICAL NOTE pp. 405-407

Douglas Pearce and Sa Reiter

THE IMPACT OF MERGER-RELATED REGULATIONS USING EXACT DISTRIBUTIONS OF TEST STATISTICS pp. 408-415

K Schipper and R Thompson

FURTHER EVIDENCE ON THE USEFULNESS OF SIMULATED MERGERS pp. 416-426

Pa Silhan and Jc McKeown

1985, volume 23

MARKET ASSOCIATION TESTS AND FASB STATEMENT NO 33 DISCLOSURES - A REEXAMINATION pp. 1-23

B Bublitz, Tj Frecka and Jc McKeown

DISCUSSION OF MARKET ASSOCIATION TESTS AND FASB STATEMENT NO 33 DISCLOSURES - A REEXAMINATION pp. 24-27

J Elliott

VALUATION IMPLICATIONS OF SFAS NO 33 DATA FOR ELECTRIC UTILITY INVESTORS pp. 28-47

C Olsen

DISCUSSION OF VALUATION IMPLICATIONS OF SFAS NO 33 DATA FOR ELECTRIC UTILITY INVESTORS pp. 48-53

Wb Johnson

ACCOUNTING EARNINGS AND SECURITY VALUATION - EMPIRICAL-EVIDENCE OF THE FUNDAMENTAL LINKS pp. 54-77

Pd Easton

DISCUSSION OF ACCOUNTING EARNINGS AND SECURITY VALUATION - EMPIRICAL-EVIDENCE OF THE FUNDAMENTAL LINKS pp. 78-80

J Magliolo

A LABORATORY INVESTIGATION OF THE MORAL HAZARD PROBLEM IN AN AGENCY RELATIONSHIP pp. 81-120

Dv Dejong, Robert Forsythe, Rj Lundholm and Wc Uecker

DISCUSSION OF A LABORATORY INVESTIGATION OF THE MORAL HAZARD PROBLEM IN AN AGENCY RELATIONSHIP pp. 121-123

Sm Young

THE EX ANTE INFORMATION-CONTENT OF ACCOUNTING INFORMATION-SYSTEMS pp. 124-139

Cr Ransom

DISCUSSION OF THE EX ANTE INFORMATION-CONTENT OF ACCOUNTING INFORMATION-SYSTEMS pp. 140-143

M McNichols

VERTICAL INFORMATION TRANSFERS - THE ASSOCIATION BETWEEN RETAILERS SALES ANNOUNCEMENTS AND SUPPLIERS SECURITY RETURNS pp. 144-166

C Olsen and Dietrich, Jr

DISCUSSION OF VERTICAL INFORMATION TRANSFERS - THE ASSOCIATION BETWEEN RETAILERS SALES ANNOUNCEMENTS AND SUPPLIERS SECURITY RETURNS pp. 167-169

Vl Bernard