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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1983, volume 21, articles 2

EFFECTS OF AUDIT REPORT WORDING CHANGES ON THE PERCEIVED MESSAGE pp. 355-370

Ke Bailey, Jh Bylinski and Md Shields

PRE-DECISION INFORMATION AND PARTICIPATIVE MANAGEMENT CONTROL-SYSTEMS pp. 371-395

S Baiman and Jh Evans

EXPERT JUDGMENT IN THE AUDIT TEAM - A SOURCE RELIABILITY APPROACH pp. 396-413

Em Bamber

EFFECTS OF DYNAMIC TASK ENVIRONMENT ON THE LEARNING OF STANDARD COST VARIANCE SIGNIFICANCE pp. 413-431

C Brown

ACCOUNTING CHANGES AND THE ACCURACY OF ANALYSTS EARNINGS FORECASTS pp. 432-443

Ld Brown

INDEPENDENT AUDITOR JUDGMENT IN THE EVALUATION OF INTERNAL AUDIT FUNCTIONS pp. 444-455

Pr Brown

THE MOTIVATIONAL IMPACT OF MANAGEMENT-BY-EXCEPTION IN A BUDGETARY CONTEXT pp. 456-472

P Brownell

FACTORS AFFECTING AUDITORS EVALUATIONS OF FORECASTS pp. 473-494

P Danos and Ea Imhoff

COMPARISON OF ACCOUNTING SYSTEMS AND HEURISTICS IN SELECTING ECONOMIC OPTIMA pp. 495-513

John Dickhaut and Jc Lere

COMMUNICATION AND POST-DECISION INFORMATION pp. 514-533

Ra Dye

AUDITOR CREDIBILITY AND AUDITOR CHANGES pp. 534-544

Dr Nichols and Db Smith

A BEHAVIORAL INVESTIGATION OF SUPPLIER DIFFERENTIATION IN THE MARKET FOR AUDIT SERVICES pp. 545-564

Ra Shockley and Rn Holt

MARGINAL GAINS IN ACCURACY OF VALUATION FROM INCREASINGLY SPECIFIC PRICE INDEXES - EMPIRICAL-EVIDENCE FOR THE UNITED-STATES-ECONOMY pp. 565-580

Shyam Sunder and G Waymire

THE DISSONANCE MODEL OF PARTICIPATIVE BUDGETING - AN EMPIRICAL EXPLORATION pp. 581-595

Mg Tiller

RELIANCE ON ACCOUNTING PERFORMANCE-MEASURES, TASK UNCERTAINTY, AND DYSFUNCTIONAL BEHAVIOR - SOME EXTENSIONS pp. 596-605

Mk Hirst

REPORTING DELAYS FOR FAILED FIRMS pp. 606-610

Ec Lawrence

THE EFFECT OF EXPERIENCE AND FIRM TYPE ON MATERIALITY DISCLOSURE JUDGMENTS pp. 611-618

Wf Messier

THE PREDICTIVE POWER OF VOTING POWER INDEXES - FASB VOTING ON STATEMENTS OF FINANCIAL ACCOUNTING STANDARDS NOS. 45-69 pp. 619-622

Fh Selto and Hd Grove

AN EMPIRICAL-EVALUATION OF SFAS NO-55 pp. 623-628

Ja Sterner

SOME EVIDENCE ON POTENTIAL EFFECTS OF CONTEMPORANEOUS EARNINGS DISCLOSURES IN TESTS OF CAPITAL-MARKET EFFECTS ASSOCIATED WITH FASB EXPOSURE DRAFT NO-19 pp. 629-643

G Waymire and G Pownall

A UNIQUE PROCEDURE FOR ALLOCATING JOINT COSTS FROM A PRODUCTION PROCESS pp. 644-645

Dj Williams and Jos Kennedy

1983, volume 21, articles 1

MARKET REACTION TO RESERVE RECOGNITION ACCOUNTING pp. 1-17

Tb Bell

IDENTIFICATION AND ESTIMATION ISSUES FOR A CAUSAL EARNINGS MODEL pp. 18-41

Bg Dharan

ALTERNATIVE MEASURES OF PROFIT MARGIN - AN EMPIRICAL-STUDY OF THE POTENTIAL INFORMATION-CONTENT OF CURRENT COST ACCOUNTING pp. 42-64

Rn Freeman

THE USE OF CONTROL-GROUPS IN CAPITAL-MARKET RESEARCH pp. 65-77

Wt Harrison, La Tomassini and Dietrich, Jr

OPPORTUNITY COST AND BEHAVIOR pp. 78-95

Re Hoskin

ON SAMPLING PLAN SELECTION WITH DOLLAR-UNIT SAMPLING pp. 96-105

U Menzefricke

THE LIFO FIFO DECISION pp. 106-127

D Morse and G Richardson

THE EFFECT OF CERTAIN RESEARCH DESIGN CHOICES ON THE ASSESSMENT OF THE MARKETS REACTION TO LIFO CHANGES - A METHODOLOGICAL STUDY pp. 128-140

D Murray

PRICE-EARNINGS RATIOS AND EARNINGS CAPITALIZATION UNDER UNCERTAINTY pp. 141-154

Ja Ohlson

INFORMATION CHARACTERISTICS OF EARNINGS ANNOUNCEMENTS AND STOCK-MARKET BEHAVIOR pp. 155-183

M Pincus

THE IMPACT OF MERGER-RELATED REGULATIONS ON THE SHAREHOLDERS OF ACQUIRING FIRMS pp. 184-221

K Schipper and R Thompson

SIMPSON REVERSAL PARADOX AND COST ALLOCATION pp. 222-233

Shyam Sunder

AN INVESTIGATION OF AUDITOR DECISION-PROCESSES IN THE EVALUATION OF INTERNAL CONTROLS AND AUDIT SCOPE DECISIONS pp. 234-255

Sf Biggs and Tj Mock

EMPIRICAL IDENTIFICATION PROCEDURES FOR EARNINGS MODELS pp. 256-270

Bg Dharan

EVALUATING HUMAN JUDGMENTS AND DECISION AIDS pp. 271-285

B Lewis, Md Shields and Sm Young

INDIVIDUAL AND GROUP JUDGMENTS OF INTERNAL CONTROL-SYSTEMS pp. 286-292

Kt Trotman, Pw Yetton and Ir Zimmer

OVERFITTING BIAS IN THE MODELS ASSESSING THE PREDICTIVE POWER OF QUARTERLY REPORTS pp. 293-296

Ar Abdelkhalik

MULTIDIMENSIONAL GRAPHICS AND BANKRUPTCY PREDICTION - A COMMENT pp. 297-299

Ei Altman

PRIOR PROBABILITY DISCLOSURE AND LOAN OFFICERS JUDGMENTS - SOME EVIDENCE OF THE IMPACT pp. 300-307

Cj Casey

GENERALIZED FINANCIAL RATIO ADJUSTMENT PROCESSES AND THEIR IMPLICATIONS pp. 308-316

Tj Frecka and Cf Lee

FURTHER DESCRIPTIVE AND PREDICTIVE EVIDENCE ON ALTERNATIVE TIME-SERIES MODELS FOR QUARTERLY EARNINGS pp. 317-328

Ks Lorek, Jd Icerman and Aa Abdulkader

THE TAX EFFECTS OF INFLATION - DEPRECIATION, DEBT, AND MILLER EQUILIBRIUM TAX RATES pp. 329-340

Mw Maher and Tj Nantell

THE EFFECTS OF SEGMENTING QUARTERLY SALES AND MARGINS ON EXTRAPOLATIVE FORECASTS OF CONGLOMERATE EARNINGS - EXTENSION AND REPLICATION pp. 341-347

Pa Silhan

INTERNAL CONTROL EVALUATIONS AND AUDIT PROGRAM REVISIONS - SOME ADDITIONAL EVIDENCE pp. 348-354

Rh Tabor

1982, volume 20, articles 2

THE ASSOCIATION BETWEEN MUNICIPAL ACCOUNTING INFORMATION AND BOND RATING CHANGES pp. 275-289

Rm Copeland and Rw Ingram

THE MEASUREMENT OF LIQUIDITY pp. 290-303

Gw Emery and Ko Cogger

A FINITE POPULATION BAYESIAN MODEL FOR COMPLIANCE TESTING pp. 304-315

Jt Godfrey and Rw Andrews

AN INTEGRATION OF INTERNAL CONTROL-SYSTEM AND ACCOUNT BALANCE EVIDENCE pp. 316-342

Ra Grimlund

THE ADDITIONAL INFORMATION-CONTENT OF QUARTERLY EARNINGS REPORTS - INTERTEMPORAL DISAGGREGATION pp. 343-349

Ws Hopwood, Jc McKeown and P Newbold

REGRESSION-ANALYSIS IN AUDITING - A COMPARISON OF ALTERNATIVE INVESTIGATION RULES pp. 350-366

Wr Kinney and Gl Salamon

THE MARKETS RESPONSE TO THE 1974 LIFO ADOPTIONS pp. 367-387

We Ricks

THE QUALITY OF GROUP-PERFORMANCE IN SIMPLIFIED INFORMATION EVALUATION pp. 388-402

Wc Uecker

THE CROSS-LAGGED RESEARCH APPROACH - DESCRIPTION AND ILLUSTRATION pp. 403-414

Tn Anderson and Te Kida

THE DESCRIPTIVE VALIDITY OF NORMATIVE DECISION-THEORY IN AUDITING CONTEXTS pp. 415-428

Ah Ashton

ANALYSIS AND COMPARISON OF EARNINGS FORECAST AGENTS pp. 429-439

Ea Imhoff and Pv Pare

AN EMPIRICAL-STUDY OF BUDGET-RELATED PREDICTIONS OF CORPORATE-EXECUTIVES pp. 440-449

Ah Ashton

CONJOINT-MEASUREMENT AND THE ANALYSIS OF NOISY DATA - A COMMENT pp. 450-458

Dr Emery, Fh Barron and Wf Messier

STOCK RETURNS AND OIL AND GAS PRONOUNCEMENTS - REPLICATION AND EXTENSION pp. 459-471

W Kross

AUDITOR ASSOCIATION WITH QUARTERLY FINANCIAL INFORMATION - AN EMPIRICAL-TEST pp. 472-481

K Pany and Ch Smith

AN EMPIRICAL-INVESTIGATION OF AUDITOR INVOLVEMENT IN NON-AUDIT SERVICES pp. 482-496

Jh Scheiner and Je Kiger

ACCOUNTING FOR STOCK-BASED AWARDS USING THE MINIMUM VALUE METHOD pp. 497-502

Wm Taylor and Jj Weygandt

THE AUDITOR AS AN ECONOMIC AGENT pp. 503-527

R Antle

FOREIGN-CURRENCY TRANSLATION AND CHANGING PRICES IN PERFECT AND COMPLETE MARKETS pp. 528-550

Wh Beaver and Ma Wolfson

STOCK-PRICE REACTIONS TO LIFO ADOPTIONS - THE ASSOCIATION BETWEEN EXCESS RETURNS AND LIFO TAX SAVINGS pp. 551-588

Gc Biddle and Fw Lindahl

THE DETERMINATION OF PERFORMANCE STANDARDS AND PARTICIPATION pp. 589-603

J Christensen

AUDIT INDUSTRY DYNAMICS - FACTORS AFFECTING CHANGES IN CLIENT-INDUSTRY MARKET SHARES pp. 604-616

P Danos and Jw Eichenseher

SUBJECT TO AUDIT OPINIONS AND ABNORMAL SECURITY RETURNS - OUTCOMES AND AMBIGUITIES pp. 617-638

Ja Elliott

BOOK RATE-OF-RETURN AND PREDICTION OF EARNINGS CHANGES - AN EMPIRICAL-INVESTIGATION pp. 639-653

Rn Freeman, Ja Ohlson and Sh Penman

USING THE FASBS QUALITATIVE CHARACTERISTICS IN ACCOUNTING POLICY CHOICES pp. 654-675

Ej Joyce, R Libby and Shyam Sunder

VOTING POWER INDEXES AND THE SETTING OF FINANCIAL ACCOUNTING STANDARDS - EXTENSIONS pp. 676-688

Fh Selto and Hd Grove

PROBABILITY ASSESSMENT BY INDIVIDUAL AUDITORS AND AUDIT TEAMS - AN EMPIRICAL-INVESTIGATION pp. 689-710

I Solomon

AN EXAMINATION OF THE CONSERVATIVE INFORMATION-PROCESSING BIAS IN AN ACCOUNTING FRAMEWORK pp. 711-723

C Eger and John Dickhaut

THE POTENTIAL FOR GAINS IN PREDICTIVE ABILITY THROUGH DISAGGREGATION - SEGMENTED ANNUAL EARNINGS pp. 724-732

Ws Hopwood, P Newbold and Pa Silhan

A NOTE ON ALTERNATIVE TESTS FOR INDEPENDENCE OF FINANCIAL TIME-SERIES pp. 733-737

K Cogger and W Ruland

SOME ADDITIONAL EVIDENCE ON THE LIFO-FIFO CHOICE USING REPLACEMENT COST DATA pp. 738-744

Hz Davis and N Kahn

AUDITOR CONSENSUS IN INTERNAL CONTROL EVALUATION AND AUDIT PROGRAM-PLANNING pp. 745-755

Br Gaumnitz, Tr Nunamaker, Jj Surdick and Mf Thomas

INTERNAL CONTROL JUDGMENTS AND EFFECTS OF EXPERIENCE - REPLICATIONS AND EXTENSIONS pp. 756-765

Re Hamilton and Wf Wright

MUNICIPAL MARKET MEASURES AND REPORTING PRACTICES - AN EXTENSION pp. 766-772

Rw Ingram and Rm Copeland

CONSENSUS OF AUDITORS MATERIALITY JUDGMENTS OF INTERNAL ACCOUNTING CONTROL WEAKNESSES pp. 773-783

Ag Mayper

1982, volume 20, articles 1

INDIVIDUAL-DIFFERENCES IN THE USE OF DECISION SUPPORT AIDS pp. 1-11

I Benbasat and As Dexter

THE ROLE OF ACCOUNTING DATA IN PERFORMANCE EVALUATION, BUDGETARY PARTICIPATION, AND ORGANIZATIONAL-EFFECTIVENESS pp. 12-27

P Brownell

OPTIMAL INVESTIGATION OF A MULTIPLE COST PROCESSES SYSTEM pp. 28-41

Ag Buckman and Bl Miller

POWER CHARACTERISTICS OF TEST STATISTICS IN THE AUDITING ENVIRONMENT - AN EMPIRICAL-STUDY pp. 42-67

Gl Duke, J Neter and Ra Leitch

INTUITIVE TIME-SERIES EXTRAPOLATION pp. 68-102

Irc Eggleton

JACKKNIFED RATIO ESTIMATION IN STATISTICAL AUDITING pp. 103-120

Pa Frost and H Tamura

REGRESSION AND OTHER STATISTICAL IMPLICATIONS FOR RESEARCH ON JUDGMENT USING INTERCORRELATED DATA SOURCES pp. 121-138

M Gibbins

AN EMPIRICAL-TEST OF THE EFFECT OF ASSET AGGREGATION ON VALUATION ACCURACY pp. 139-151

Tw Hall

MEASURES OF ACCURACY AND CONGRUENCE IN THE PERFORMANCE EVALUATION OF CPA PERSONNEL - REPLICATION AND EXTENSIONS pp. 152-161

J Jiambalvo

STEIN-TYPE POISSON ESTIMATORS IN AUDIT SAMPLING pp. 162-170

Em Matsumura and Kw Tsui

ACCOUNTING AGGREGATION AND DECISION-MAKING PERFORMANCE - AN EXPERIMENTAL INVESTIGATION pp. 171-188

Dt Otley and Fjb Dias

POST-COGNITIVE STRUCTURE - ITS DETERMINANTS AND RELATIONSHIP TO PERCEIVED INFORMATION USE AND PREDICTIVE ACCURACY pp. 189-209

J Pratt

FIXED ASSET LIVES AND REPLACEMENT COST ACCOUNTING pp. 210-226

Rc Skinner

AN INVESTIGATION OF THE ENGAGEMENT EVALUATION PROCESS FOR STAFF AUDITORS pp. 227-239

A Wright

LOSS CONTINGENCY REPORTS AND STOCK-PRICES - AN EMPIRICAL-STUDY pp. 240-254

Dw Banks and Wr Kinney

SIMULATED MERGERS OF EXISTENT AUTONOMOUS FIRMS - A NEW APPROACH TO SEGMENTATION RESEARCH pp. 255-262

Pa Silhan

OBTAINING RESPONSES TO SENSITIVE QUESTIONS - CONVENTIONAL QUESTIONNAIRE VERSUS RANDOMIZED-RESPONSE TECHNIQUE pp. 263-271

Ta Buchman and Ja Tracy

UNRECORDED HUMAN ASSETS AND THE HOLD UP PROBLEM pp. 272-274

Le Deangelo

1982, volume 20

THE USE OF MATHEMATICAL-MODELS IN FINANCIAL ACCOUNTING pp. 1-42

Re Verrecchia

THE USE OF MATHEMATICAL-MODELS IN FINANCIAL ACCOUNTING - DISCUSSION pp. 43-47

Jp Gould

THE USE OF MATHEMATICAL-MODELS IN FINANCIAL ACCOUNTING - DISCUSSION pp. 48-55

Rl Watts

AN ASSESSMENT OF LABORATORY EXPERIMENTS IN ACCOUNTING pp. 56-101

Rj Swieringa and Ke Weick

AN ASSESSMENT OF LABORATORY EXPERIMENTS IN ACCOUNTING - DISCUSSION pp. 102-107

Rh Ashton

AN ASSESSMENT OF LABORATORY EXPERIMENTS IN ACCOUNTING - DISCUSSION pp. 108-116

Robin Hogarth

MODELS IN MANAGERIAL ACCOUNTING pp. 117-148

Js Demski and David Kreps

MODELS IN MANAGERIAL ACCOUNTING - DISCUSSION pp. 149-152

M Harris

MODELS IN MANAGERIAL ACCOUNTING - DISCUSSION pp. 153-160

C Kanodia

CORPORATE FINANCIAL-REPORTING - A METHODOLOGICAL REVIEW OF EMPIRICAL-RESEARCH pp. 161-234

Ray Ball and G Foster

CORPORATE FINANCIAL-REPORTING - A METHODOLOGICAL REVIEW OF EMPIRICAL-RESEARCH - DISCUSSION pp. 235-238

Nj Gonedes

CORPORATE FINANCIAL-REPORTING - A METHODOLOGICAL REVIEW OF EMPIRICAL-RESEARCH - DISCUSSION pp. 239-244

Mc Jensen

CORPORATE FINANCIAL-REPORTING - A METHODOLOGICAL REVIEW OF EMPIRICAL-RESEARCH - REPLY pp. 245-248

Ray Ball and G Foster

MARKET-BASED EMPIRICAL-RESEARCH IN ACCOUNTING - A REVIEW, INTERPRETATION, AND EXTENSION pp. 249-322

B Lev and Ja Ohlson

MARKET-BASED EMPIRICAL-RESEARCH IN ACCOUNTING - A REVIEW, INTERPRETATION, AND EXTENSION - DISCUSSION pp. 323-331

Wh Beaver