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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1977, volume 15, articles 2

SOME ASPECTS OF CONVENTIONAL ACCOUNTING PROFITS IN AN INFLATIONARY ENVIRONMENT pp. 169-178

A Beja and Y Aharoni

MODELS FOR COMPUTING UPPER ERROR LIMITS IN DOLLAR-UNIT SAMPLING pp. 179-192

Sj Garstka

AUDIT SAMPLE SIZES FOR AGGREGATED STATEMENT ACCOUNTS pp. 193-206

Heimann, Sr and Gr Chesley

ADJUSTMENT OF STOCK-PRICES TO ANNOUNCEMENTS OF UNANTICIPATED CHANGES IN QUARTERLY EARNINGS pp. 207-225

Om Joy, Rh Litzenberger and Rw McEnally

TIME-SERIES PROPERTIES OF ANNUAL EARNINGS pp. 226-244

Ws Albrecht, Ll Lookabill and Jc McKeown

MEASURING AND EVALUATING REPLACEMENT COSTS - APPLICATION pp. 245-252

Df Arnold and Rj Huefner

TIME-SERIES OF ANNUAL ACCOUNTING EARNINGS pp. 253-271

Rl Watts and Rw Leftwich

BEHAVIORAL-MODELS OF RISK-TAKING IN BUSINESS DECISIONS - SURVEY AND EVALUATION pp. 272-292

R Libby and Pc Fishburn

NOTE ON INTERFACE BETWEEN COMPLIANCE AND SUBSTANTIVE TESTS pp. 293-299

Ad Bailey and Dl Jensen

FUNCTIONAL FIXITY IN ACCOUNTING RESEARCH - PERSPECTIVE AND NEW DATA pp. 300-312

Dl Chang and Jg Birnberg

OPTIMAL TIMING OF COST INFORMATION - AUTHORS CORRECTION pp. 313-316

Js Hughes

RECONSIDERATION OF RECOGNITION OF ADVERTISING ASSETS ON FINANCIAL-STATEMENTS pp. 317-326

Mj Picconi

1977, volume 15, articles 1

SUBJECTIVE-PROBABILITY ELICITATION - EFFECT OF CONGRUITY OF DATUM AND RESPONSE MODE ON PERFORMANCE pp. 1-11

Gr Chesley

AMORTIZATION OF ADVERTISING EXPENDITURES pp. 12-22

H Falk and Jc Miller

SAMPLING MODEL FOR AUDIT TESTS OF COMPOSITE ACCOUNTS pp. 23-41

Wl Felix and Ra Grimlund

COST AGGREGATION - INFORMATION ECONOMIC-ANALYSIS pp. 42-70

Ga Feltham

TIME-SERIES BEHAVIOR OF QUARTERLY EARNINGS - PRELIMINARY EVIDENCE pp. 71-83

Pa Griffin

DIFFERENT MARKET REACTIONS TO DISCRETIONARY AND NON-DISCRETIONARY ACCOUNTING CHANGES pp. 84-107

T Harrison

HOW WELL DOES A SINGLE INDEX REPRESENT 19 SANDILANDS PLANT AND MACHINERY INDEXES pp. 108-119

Kv Peasnell and Lcl Skerratt

GROUP PREFERENCE ORDERINGS FOR AUDIT AND VALUATION ALTERNATIVES - SINGLE-PEAKEDNESS CONDITION pp. 120-137

Wr Scott

MAN-MACHINE PLANNING SYSTEMS - COGNITIVE-STYLE EXAMINATION OF INTERACTIVE DECISION-MAKING pp. 138-153

Ma Vasarhelyi

ASSESSMENT OF APB VOTING PATTERNS pp. 154-16

Ho Rockness and La Nikolai

1977, volume 15

FINANCIAL DISTRESS IN PRIVATE COLLEGES pp. 1-53

K Schipper

STUDIES ON MEASUREMENT AND EVALUATION OF ECONOMIC-EFFICIENCY OF PUBLIC AND PRIVATE NONPROFIT INSTITUTIONS - EDITORS PREFACE pp. R3-R3

N Dopuch

FISCAL MANAGEMENT OF AMERICAN CITIES - FUNDS FLOW INDICATORS pp. 54-106

Tn Clark

MUNICIPAL ACCOUNTING MAZE - ANALYSIS OF POLITICAL INCENTIVES pp. 107-155

Jerold Zimmerman

MUNICIPAL FINANCES IN PERSPECTIVE - LOOK AT INTERJURISDICTIONAL SPENDING AND REVENUE PATTERNS pp. 156-208

Es Hansen

HOSPITAL WORKING CAPITAL - EMPIRICAL-STUDY pp. 209-240

Ra Elnicki

1976, volume 14, articles 2

BEHAVIORAL FACTORS IN VARIANCE CONTROL - REPORT ON A LABORATORY EXPERIMENT pp. 189-211

Sl Ansari

INVESTOR EVALUATION OF ACCOUNTING INFORMATION - SOME ADDITIONAL EMPIRICAL-EVIDENCE pp. 212-229

Db Cassidy

UNCERTAINTY AND EVALUATION BASED ON CONTROLLABLE PERFORMANCE pp. 230-245

Js Demski

CORPORATE FORECASTS OF EARNINGS PER SHARE AND STOCK-PRICE BEHAVIOR - EMPIRICAL TESTS pp. 246-276

Jm Patell

OPTIMAL CHOICE BETWEEN FIFO AND LIFO pp. 277-300

Shyam Sunder

BUDGET UNCERTAINTY AND ALLOCATION DECISION IN A NONPROFIT ORGANIZATION pp. 301-319

Jl Zimmerman

MODELING MATERIALITY JUDGMENTS OF AUDIT PARTNERS pp. 320-341

S Moriarity and Fh Barron

ACCOUNTING HALL OF FAME - PROFILE OF MEMBERS pp. 342-347

Tj Burns and En Coffman

SEPARATE PHASES METHOD OF ACCOUNTING FOR LEVERAGED LEASES - PROPERTIES OF ALLOCATING RATE AND AN ALGORITHM FOR FINDING IT pp. 348-356

Df Shanno and Rl Weil

VALUING EMPLOYEE STOCK OPTION PLANS USING OPTION PRICING MODELS pp. 357-364

Cw Smith and Jl Zimmerman

1976, volume 14, articles 1

INCOME VARIATION AND BALANCE-SHEET COMPOSITIONS pp. 1-9

Ray Ball, B Lev and R Watts

FINANCIAL-REPORTING PRACTICES - DISCLOSURE AND COMPREHENSIVENESS IN AN INTERNATIONAL SETTING pp. 10-26

Me Barrett

ELICITATION OF SUBJECTIVE PROBABILITIES - LABORATORY STUDY IN AN ACCOUNTING CONTEXT pp. 27-48

Gr Chesley

EXISTENCE OF UNRECORDED HUMAN ASSETS - ECONOMIC PERSPECTIVE pp. 49-65

Da Dittman, Ha Juris and L Revsine

ACCOUNTING CHANGES AND STOCK-PRICES - EXAMINATION OF SELECTED UNCONTROLLED VARIABLES pp. 66-88

Irc Eggleton, Sh Penman and Twombly, Jr

DISCLOSURE RULES, INFORMATION-PRODUCTION, AND CAPITAL-MARKET EQUILIBRIUM - CASE OF FORECAST DISCLOSURE RULES pp. 89-137

Nj Gonedes, N Dopuch and Sh Penman

INVESTIGATION OF MATERIALITY CONSTRUCT IN AUDITING pp. 138-152

Bh Ward

NOTE ON USE OF CONFIDENCE-INTERVAL STATEMENTS IN FINANCIAL-REPORTING pp. 153-157

Jg Birnberg and Dp Slevin

NOTE ON MEASURE OF COMPENSATION IMPLICIT IN EMPLOYEE STOCK-OPTIONS pp. 158-162

Kj Boudreaux and Sa Zeff

PREDICTING EARNINGS WITH SUB-ENTITY DATA - SOME FURTHER EVIDENCE pp. 163-177

Dw Collins

SOME RADICAL THOUGHTS ON ACCOUNTING THEORY pp. 178-180

P Frishkoff

RELATIONSHIP BETWEEN ACCOUNTING AND INTERNAL RATE OF RETURN MEASURES pp. 181-186

Aj McHugh

RELATIONSHIP BETWEEN ACCOUNTING AND INTERNAL RATE OF RETURN MEASURES - REPLY pp. 187-188

Jl Livingstone and Mf Vanbreda

1976, volume 14

COGNITIVE CHANGES INDUCED BY ACCOUNTING CHANGES - EXPERIMENTAL-EVIDENCE ON FUNCTIONAL FIXATION HYPOTHESIS pp. 1-17

Rh Ashton

DISCUSSION OF COGNITIVE CHANGES INDUCED BY ACCOUNTING CHANGES - EXPERIMENTAL-EVIDENCE ON FUNCTIONAL FIXATION HYPOTHESIS pp. 18-28

Db Pearson

DISCUSSION OF COGNITIVE CHANGES INDUCED BY ACCOUNTING CHANGES - EXPERIMENTAL-EVIDENCE ON FUNCTIONAL FIXATION HYPOTHESIS pp. 18-24

R Libby

EXPERT JUDGMENT IN AUDIT PROGRAM PLANNING pp. 29-60

Ej Joyce

DISCUSSION OF EXPERT JUDGMENT IN AUDIT PROGRAM PLANNING pp. 61-67

Wf Wright

PATTERNS, PROTOTYPES, AND PREDICTIONS - EXPLORATORY-STUDY pp. 68-131

Irc Eggleton

DISCUSSION OF PATTERNS, PROTOTYPES, AND PREDICTIONS - EXPLORATORY-STUDY pp. 132-138

Jl Cohen

DISCUSSION OF PATTERNS, PROTOTYPES, AND PREDICTIONS - EXPLORATORY-STUDY pp. 139-144

Tj Mock

PATTERNS, PROTOTYPES, AND PREDICTIONS - EXPLORATORY-STUDY - REPLY pp. 145-158

Irc Eggleton

EXPERIMENTS IN HEURISTICS OF HUMAN INFORMATION-PROCESSING pp. 159-187

R Swieringa, M Gibbins, L Larsson and Jl Sweeney

DISCUSSION OF EXPERIMENTS IN HEURISTICS OF HUMAN INFORMATION-PROCESSING pp. 188-195

John Dickhaut

SYNTHESIS - ACCOUNTING AND BEHAVIORAL-SCIENCE pp. 196-206

Hj Einhorn