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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1984, volume 22, articles 2

CORPORATE MANAGERS EARNINGS FORECASTS AND SYMMETRICAL ADJUSTMENTS OF MARKET EXPECTATIONS pp. 425-444

Bb Ajinkya and Mj Gift

THE USE OF MARKET DATA AND ACCOUNTING DATA IN HEDGING AGAINST CONSUMER PRICE INFLATION pp. 445-466

Vl Bernard

THE PREDICTABILITY OF INTERIM EARNINGS OVER ALTERNATIVE QUARTERS pp. 467-479

Wa Collins, Ws Hopwood and Jc McKeown

LIFO INVENTORY LIQUIDATIONS - AN EMPIRICAL-STUDY pp. 480-496

Hz Davis, N Kahn and E Rozen

BAYESIAN BOUNDS FOR MONETARY UNIT SAMPLING IN ACCOUNTING AND AUDITING pp. 497-525

J Godfrey and J Neter

THE ASSOCIATION BETWEEN THE MAGNITUDE OF QUARTERLY EARNINGS FORECAST ERRORS AND RISK-ADJUSTED STOCK RETURNS pp. 526-540

Rl Hagerman, Me Zmijewski and P Shah

INFORMATION-CONTENT OF ANALYSTS COMPOSITE FORECAST REVISIONS pp. 541-554

Ea Imhoff and Gj Lobo

EVIDENCE ON THE JOINT AND MARGINAL INFORMATION-CONTENT OF INFLATION-ADJUSTED ACCOUNTING INCOME NUMBERS pp. 555-569

Zp Matolcsy

USING DECISION-THEORY FOR PLANNING AUDIT SAMPLE-SIZE WITH DOLLAR UNIT SAMPLING pp. 570-587

U Menzefricke

A SIMULATION STUDY OF THE PERFORMANCE OF PARAMETRIC DOLLAR UNIT SAMPLING STATISTICAL PROCEDURES pp. 588-604

U Menzefricke and W Smieliauskas

AN ECONOMETRIC-ANALYSIS OF THE CHOICE OF DAILY VERSUS MONTHLY RETURNS IN TESTS OF INFORMATION-CONTENT pp. 605-623

D Morse

AUDIT FIRM LOBBYING BEFORE THE FINANCIAL ACCOUNTING STANDARDS BOARD - AN EMPIRICAL-STUDY pp. 624-646

M Puro

THE INFORMATION-CONTENT OF CURRENT COST INCOME RELATIVE TO DIVIDENDS AND HISTORICAL COST INCOME pp. 647-656

Tf Schaefer

MODELING EXTERNAL AUDITORS EVALUATIONS OF INTERNAL AUDITING pp. 657-678

A Schneider

AUDITING, CONSULTING, AND AUDITOR INDEPENDENCE pp. 679-702

Da Simunic

ADDITIONAL EVIDENCE ON THE INFORMATION-CONTENT OF MANAGEMENT EARNINGS FORECASTS pp. 703-718

G Waymire

ADAPTIVE ESTIMATION - AN ALTERNATIVE TO THE TRADITIONAL STATIONARITY ASSUMPTION pp. 719-730

R Greenberg

FORECASTS, AUDITOR REVIEW, AND BANK LOAN DECISIONS pp. 731-743

Da Johnson and K Pany

A GENERALIZED DISTRIBUTED LAG MODEL FOR PREDICTING QUARTERLY EARNINGS pp. 744-757

Pr Welch

A NOTE ON THE VALIDITY OF THE WSJ AS A SOURCE OF EVENT DATES pp. 758-759

Ar Abdelkhalik

CORPORATE PREFERENCES FOR FOREIGN-CURRENCY ACCOUNTING STANDARDS pp. 760-764

D Gray

A COMMENT OF VERRECCHIA NO TRADING THEOREM pp. 765-767

Nh Hakansson, Jg Kunkel and Ja Ohlson

THE EFFECT OF PRIOR PROBABILITY DISCLOSURE AND INFORMATION SET CONSTRUCTION ON BANKERS ABILITY TO PREDICT FAILURE pp. 768-775

Ka Houghton and R Sengupta

THE SPEED OF ADJUSTMENT OF FINANCIAL RATIOS - AN ERROR-IN-VARIABLE PROBLEM pp. 776-781

Cwj Lee

DEPRECIATION EXPENSE AND THE EFFECT OF INFLATION pp. 782-788

Ks Most

AN EMPIRICAL-ASSESSMENT OF THE IMPACT OF SEC NONAUDIT SERVICE DISCLOSURE REQUIREMENTS ON INDEPENDENT AUDITORS AND THEIR CLIENTS pp. 789-797

Jh Scheiner

1984, volume 22, articles 1

AUDITOR INDEPENDENCE pp. 1-20

R Antle

TIMELINESS OF REPORTING AND THE STOCK-PRICE REACTION TO EARNINGS ANNOUNCEMENTS pp. 21-47

Ae Chambers and Sh Penman

A COMPARISON OF ALTERNATIVE TESTING METHODOLOGIES USED IN CAPITAL-MARKET RESEARCH pp. 48-84

Dw Collins and Wt Dent

THE IMPACT OF SFAS NO-2 ON FIRM EXPENDITURES ON RESEARCH AND DEVELOPMENT - REPLICATIONS AND EXTENSIONS pp. 85-102

J Elliott, G Richardson, T Dyckman and R Dukes

PROPOSITIONS ABOUT THE PSYCHOLOGY OF PROFESSIONAL JUDGMENT IN PUBLIC ACCOUNTING pp. 103-125

M Gibbins

ECONOMIC INCENTIVES AND THE CHOICE OF STATE GOVERNMENT ACCOUNTING PRACTICES pp. 126-144

Rw Ingram

THE EFFECT OF CAUSALITY AND SPECIFICITY ON DATA USE pp. 145-152

T Kida

AN EMPIRICAL-INVESTIGATION OF THE EFFECT OF QUARTERLY EARNINGS ANNOUNCEMENT TIMING ON STOCK RETURNS pp. 153-176

W Kross and Da Schroeder

ASYMMETRY OF PRE-DECISION INFORMATION AND MANAGERIAL ACCOUNTING pp. 177-191

M Penno

HUMAN JUDGMENT ACCURACY, MULTIDIMENSIONAL GRAPHICS, AND HUMANS VERSUS MODELS pp. 192-206

D Stock and Cj Watson

THE ASSOCIATION BETWEEN MUNICIPAL MARKET MEASURES AND SELECTED FINANCIAL-REPORTING PRACTICES - ADDITIONAL EVIDENCE pp. 207-224

Er Wilson and Tp Howard

2 DECADES OF THE JOURNAL-OF-ACCOUNTING-RESEARCH pp. 225-247

Tr Dyckman and Sa Zeff

AN APPLICATION OF ANALYTICAL HIERARCHY PROCESS TO MODEL EXPERT JUDGMENTS ON ANALYTICAL REVIEW PROCEDURES pp. 298-312

Ce Arrington, W Hillison and Re Jensen

AUDITOR CONCENTRATION AND THE IMPACT OF INTERLOCKING DIRECTORATES pp. 313-317

Ag Davison, Bw Stening and Wt Wai

A METHODOLOGY FOR THE ANALYSIS OF NARRATIVE ACCOUNTING DISCLOSURES pp. 318-331

Kb Frazier, Rw Ingram and Bm Tennyson

THE IMPACT OF HYPOTHESIS-TESTING STRATEGIES ON AUDITORS USE OF JUDGMENT DATA pp. 332-340

T Kida

AN EMPIRICAL-ASSESSMENT OF THE IMPACT OF ALTERNATIVE TASK PRESENTATION MODES ON DECISION-MAKING RESEARCH IN AUDITING pp. 341-350

Dn Ricchiute

INTERNATIONAL SEGMENT DISCLOSURES BY UNITED-STATES AND UK MULTINATIONAL-ENTERPRISES - A DESCRIPTIVE STUDY pp. 351-360

Sj Gray and Lh Radebaugh

ACCOUNTING DATA AND THE PREDICTION OF BUSINESS FAILURE - THE SETTING OF PRIORS AND THE AGE OF DATA pp. 361-368

Ka Houghton

A TIME-SERIES ANALYSIS OF NONSEASONAL QUARTERLY EARNINGS DATA pp. 369-379

Ks Lorek and Aw Bathke

AN EXAMINATION OF THE STATIONARITY OF MULTIVARIATE BANKRUPTCY PREDICTION MODELS - A METHODOLOGICAL STUDY pp. 380-395

Ym Mensah

ACCURACY OF EXCHANGE VALUATION RULES - ADDITIVITY AND UNBIASED ESTIMATION pp. 396-405

Shyam Sunder and G Waymire

MULTIDIMENSIONAL-SCALING MEASUREMENT AND ACCOUNTING RESEARCH pp. 406-411

Pr Watkins

ACCOUNTING NUMBERS AND SOCIOECONOMIC VARIABLES AS PREDICTORS OF MUNICIPAL GENERAL OBLIGATION BOND RATINGS pp. 412-423

Sh Wescott

1984, volume 22

A COMPARISON OF EVENT STUDY METHODOLOGIES USING DAILY STOCK RETURNS - A SIMULATION APPROACH pp. 1-30

T Dyckman, D Philbrick and J Stephan

STUDIES ON CURRENT ECONOMETRIC ISSUES IN ACCOUNTING RESEARCH - EDITORS PREFACE pp. R3-R3

N Dopuch

DISCUSSION OF A COMPARISON OF EVENT STUDY METHODOLOGIES USING DAILY STOCK RETURNS - A SIMULATION APPROACH pp. 31-33

We Ricks

AN APPLICATION OF THE BOOTSTRAP METHOD TO THE ANALYSIS OF SQUARED, STANDARDIZED MARKET MODEL PREDICTION ERRORS pp. 33-54

Ml Marais

DISCUSSION OF AN APPLICATION OF THE BOOTSTRAP METHOD TO THE ANALYSIS OF SQUARED, STANDARDIZED MARKET MODEL PREDICTION ERRORS pp. 55-58

D Burgstahler

METHODOLOGICAL ISSUES RELATED TO THE ESTIMATION OF FINANCIAL DISTRESS PREDICTION MODELS pp. 59-82

Me Zmijewski

DISCUSSION OF METHODOLOGICAL ISSUES RELATED TO THE ESTIMATION OF FINANCIAL DISTRESS PREDICTION MODELS pp. 83-86

Dietrich, Jr

THE EXPERIMENTAL-DESIGN OF CLASSIFICATION MODELS - AN APPLICATION OF RECURSIVE PARTITIONING AND BOOTSTRAPPING TO COMMERCIAL BANK LOAN CLASSIFICATIONS pp. 87-114

Ml Marais, Jm Patell and Ma Wolfson

DISCUSSION OF THE EXPERIMENTAL-DESIGN OF CLASSIFICATION MODELS - AN APPLICATION OF RECURSIVE PARTITIONING AND BOOTSTRAPPING TO COMMERCIAL BANK LOAN CLASSIFICATIONS pp. 115-118

C Olsen