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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1980, volume 18, articles 2

INFORMATION CHOICE AND UTILIZATION IN AN EXPERIMENT ON DEFAULT PREDICTION pp. 325-342

Ar Abdelkhalik and Km Elsheshai

AN EMPIRICAL-EVALUATION OF LINE-OF-BUSINESS REPORTING pp. 343-361

Bb Ajinkya

THE INTERPROFESSIONAL LINGUISTIC COMMUNICATION OF ACCOUNTING CONCEPTS - AN EXPERIMENT IN SOCIOLINGUISTICS pp. 362-374

A Belkaoui

OPTIMAL INVENTORY ORDER POLICY FOR A FIRM USING THE LIFO INVENTORY COSTING METHOD pp. 375-389

Ma Cohen and R Halperin

A MULTIVARIATE-ANALYSIS OF ANNUAL EARNINGS FORECASTS GENERATED FROM QUARTERLY FORECASTS OF FINANCIAL ANALYSTS AND UNIVARIATE TIME-SERIES MODELS pp. 390-406

Wa Collins and Ws Hopwood

THE EFFECTS OF OPPORTUNITY COSTS ON PROJECT INVESTMENT DECISIONS - A REPLICATION AND EXTENSION pp. 407-419

La Friedman and Br Neumann

INFORMATION AND THE SEQUENTIAL VALUATION OF ASSETS IN ARBITRAGE-FREE ECONOMIES pp. 420-440

Mb Garman and Ja Ohlson

PUBLIC DISCLOSURE RULES, PRIVATE INFORMATION-PRODUCTION DECISIONS, AND CAPITAL-MARKET EQUILIBRIUM pp. 441-476

Nj Gonedes

INTEGRATING NORMATIVE AND DESCRIPTIVE THEORIES OF INFORMATION-PROCESSING pp. 477-505

Rw Hilton

AN INVESTIGATION INTO AUDITORS CONTINUITY AND RELATED QUALIFICATION JUDGMENTS pp. 506-523

T Kida

ON THE USE OF INDEX MODELS IN ANALYTICAL REVIEWS BY AUDITORS pp. 524-550

B Lev

EQUILIBRIA IN BUDGET PARTICIPATION pp. 551-573

Rp Magee

INFORMATION-CONTENT OF ANNUAL EARNINGS ANNOUNCEMENTS REVISITED pp. 574-584

A Oppong

IMPLICATIONS OF PRIOR PROBABILITY ELICITATION ON AUDITOR SAMPLE-SIZE DECISIONS pp. 585-593

Ma Crosby

EXPERT JUDGMENT IN AUDITING - AN EXPECTED UTILITY APPROACH pp. 594-602

Bl Lewis

THE USEFULNESS OF ACCOUNTING RATIOS FOR SUBJECTS PREDICTIONS OF CORPORATE FAILURE - REPLICATION AND EXTENSIONS pp. 603-613

Cj Casey

ENVIRONMENTAL PERFORMANCE AND CORPORATE DISCLOSURE pp. 614-622

Rw Ingram and Kb Frazier

THE TIMELINESS OF THE AUSTRALIAN ANNUAL-REPORT - 1972-1977 pp. 623-628

Gp Whittred

A LENS STUDY OF THE PREDICTION OF CORPORATE FAILURE BY BANK LOAN OFFICERS pp. 629-636

I Zimmer

1980, volume 18, articles 1

STUDENTS AS SURROGATES IN BEHAVIORAL ACCOUNTING RESEARCH - SOME EVIDENCE pp. 1-15

Rh Ashton and Ss Kramer

A CRITICAL ANALYSIS OF THE REGRESSION ESTIMATOR IN AUDIT SAMPLING pp. 16-37

Pj Beck

SHORT-RANGE MARKET REACTION TO CHANGES TO LIFO ACCOUNTING USING PRELIMINARY EARNINGS ANNOUNCEMENT DATES pp. 38-63

Rm Brown

THE IMPACT OF INTERNATIONAL ACCOUNTING DIFFERENCES FROM A SECURITY-ANALYSIS PERSPECTIVE - SOME EUROPEAN EVIDENCE pp. 64-76

Sj Gray

THE TRANSFER-FUNCTION RELATIONSHIP BETWEEN EARNINGS AND MARKET-INDUSTRY INDEXES - AN EMPIRICAL-STUDY pp. 77-90

Ws Hopwood

STEIN PARADOX AND AUDIT SAMPLING pp. 91-108

Y Ijiri and Ra Leitch

FINANCIAL RATIOS AND THE PROBABILISTIC PREDICTION OF BANKRUPTCY pp. 109-131

Ja Ohlson

AN EMPIRICAL-INVESTIGATION OF THE VOLUNTARY DISCLOSURE OF CORPORATE-EARNINGS FORECASTS pp. 132-160

Sh Penman

THE PRICING OF AUDIT SERVICES - THEORY AND EVIDENCE pp. 161-190

Da Simunic

THE EFFECTS OF KNOWLEDGE OF THE USERS DECISION-MODEL IN SIMPLIFIED INFORMATION EVALUATION pp. 191-213

Wc Uecker

SOME CHARACTERISTICS OF THE FREE-RECALL OF COMPUTER CONTROLS BY EDP AUDITORS pp. 214-241

R Weber

THE IMPORTANCE OF A MARKET-VALUE MEASUREMENT OF DEBT IN ASSESSING LEVERAGE pp. 242-254

Rg Bowman

MARKET IMPLICATIONS OF DIFFERENTIAL AMOUNTS OF INTERIM INFORMATION pp. 255-268

Eb Grant

DESCRIPTIVE MODELING OF AUDITORS INTERNAL CONTROL JUDGMENTS - REPLICATION AND EXTENSION pp. 269-277

Rh Ashton and Pr Brown

EXPECTATIONS DATA AND THE PREDICTIVE VALUE OF INTERIM REPORTING - A COMMENT pp. 278-288

Ld Brown, Js Hughes, Ms Rozeff and Jh Vanderweide

ON THE AUTOMATION OF THE BOX-JENKINS MODELING PROCEDURES - AN ALGORITHM WITH AN EMPIRICAL-TEST pp. 289-296

Ws Hopwood

GENERAL PRICE-LEVEL ACCOUNTING AND INVENTORY VALUATION - A COMMENT pp. 297-311

Kp Kistner and T Salmi

UNIFORMITY OF AUDITING STANDARDS - A REPLICATION pp. 312-324

Cs Warren

1980, volume 18

ACCOUNTING FOR RESEARCH AND DEVELOPMENT COSTS - THE IMPACT ON RESEARCH AND DEVELOPMENT EXPENDITURES pp. 1-26

Re Dukes, Tr Dyckman and Ja Elliott

STUDIES ON ECONOMIC CONSEQUENCES OF FINANCIAL AND MANAGERIAL ACCOUNTING - EFFECTS ON CORPORATE INCENTIVES AND DECISIONS - PREFACE pp. U1-U1

[Anonymous]

DISCUSSION OF ACCOUNTING FOR RESEARCH AND DEVELOPMENT COSTS - THE IMPACT ON RESEARCH AND DEVELOPMENT EXPENDITURES pp. 27-37

Ray Ball

THE ECONOMIC-EFFECTS OF INVOLUNTARY UNIFORMITY IN THE FINANCIAL-REPORTING OF R AND D EXPENDITURES pp. 38-74

Bn Horwitz and R Kolodny

DISCUSSION OF THE ECONOMIC-EFFECTS OF INVOLUNTARY UNIFORMITY IN THE FINANCIAL-REPORTING OF R-AND-D EXPENDITURES pp. 75-83

Ma Wolfson

DISCUSSION OF THE ECONOMIC-EFFECTS OF INVOLUNTARY UNIFORMITY IN THE FINANCIAL-REPORTING OF R-AND-D EXPENDITURES AND ACCOUNTING FOR RESEARCH AND DEVELOPMENT COSTS - THE IMPACT ON RESEARCH AND DEVELOPMENT EXPENDITURES pp. 84-90

W Marshall

DISCUSSION OF THE ECONOMIC-EFFECTS OF INVOLUNTARY UNIFORMITY IN THE FINANCIAL-REPORTING OF R-AND-D EXPENDITURES AND ACCOUNTING FOR RESEARCH AND DEVELOPMENT COSTS - THE IMPACT ON RESEARCH AND DEVELOPMENT EXPENDITURES - REPLY pp. 91-95

Re Dukes, Tr Dyckman and Ja Elliott

DISCUSSION OF THE ECONOMIC-EFFECTS OF INVOLUNTARY UNIFORMITY IN THE FINANCIAL-REPORTING OF R-AND-D EXPENDITURES AND ACCOUNTING FOR RESEARCH AND DEVELOPMENT COSTS - THE IMPACT ON RESEARCH AND DEVELOPMENT EXPENDITURES - REPLY pp. 96-107

Bn Horwitz and R Kolodny

OPTIMAL-CONTRACTS WITH COSTLY CONDITIONAL AUDITING pp. 108-128

Jh Evans

DISCUSSION OF OPTIMAL-CONTRACTS WITH COSTLY CONDITIONAL AUDITING pp. 129-133

Jc Fellingham

DISCUSSION OF OPTIMAL-CONTRACTS WITH COSTLY CONDITIONAL AUDITING pp. 134-139

Re Hamilton

INTERNAL CONTROL AND EXTERNAL AUDITING FOR INCENTIVE COMPENSATION SCHEDULES pp. 140-171

Bv Balachandran and Rts Ramakrishnan

DISCUSSION OF INTERNAL CONTROL AND EXTERNAL AUDITING FOR INCENTIVE COMPENSATION SCHEDULES pp. 172-176

Je Butterworth

DISCUSSION OF INTERNAL CONTROL AND EXTERNAL AUDITING FOR INCENTIVE COMPENSATION SCHEDULES pp. 177-181

Jl Livingstone

DISCUSSION OF INTERNAL CONTROL AND EXTERNAL AUDITING FOR INCENTIVE COMPENSATION SCHEDULES - REPLY pp. 182-183

Bv Balachandran and Rts Ramakrishnan

ECONOMICALLY OPTIMAL PERFORMANCE EVALUATION AND CONTROL-SYSTEMS pp. 184-220

S Baiman and Js Demski

DISCUSSION OF ECONOMICALLY OPTIMAL PERFORMANCE EVALUATION AND CONTROL-SYSTEMS pp. 221-226

Bengt Holmstrom

DISCUSSION OF ECONOMICALLY OPTIMAL PERFORMANCE EVALUATION AND CONTROL-SYSTEMS pp. 227-234

Js Hughes

ACCOUNTING METHODS AND MANAGEMENT DECISIONS - THE CASE OF INVENTORY COSTING AND INVENTORY POLICY pp. 235-280

Gc Biddle

DISCUSSION OF ACCOUNTING METHODS AND MANAGEMENT DECISIONS - THE CASE OF INVENTORY COSTING AND INVENTORY POLICY pp. 281-285

Vh Brown

DISCUSSION OF ACCOUNTING METHODS AND MANAGEMENT DECISIONS - THE CASE OF INVENTORY COSTING AND INVENTORY POLICY pp. 286-291

Rm Halperin

DISCUSSION OF ACCOUNTING METHODS AND MANAGEMENT DECISIONS - THE CASE OF INVENTORY COSTING AND INVENTORY POLICY - REPLY pp. 292-295

Gc Biddle