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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1975, volume 13, articles 2

BUDGETARY CONTROL AND ORGANIZATION STRUCTURE pp. 177-203

Wj Bruns and Jh Waterhouse

TIMELINESS OF AUSTRALIAN ANNUAL-REPORT pp. 204-219

Jc Dyer and Aj McHugh

RISK, INFORMATION, AND EFFECTS OF SPECIAL ACCOUNTING ITEMS ON CAPITAL-MARKET EQUILIBRIUM pp. 220-256

Nj Gonedes

COST-VOLUME-PROFIT ANALYSIS, UNCERTAINTY AND CAPITAL-MARKET EQUILIBRIUM pp. 257-266

Rp Magee

COMPLETE ORDERING OF INFORMATION ALTERNATIVES FOR A CLASS OF PORTFOLIO-SELECTION MODELS pp. 267-282

Ja Ohlson

SECURITY PRICE REVALUATION IMPLICATIONS OF SUB-EARNINGS DISCLOSURE pp. 283-292

G Foster

ASSET REVALUATIONS AND STOCK-MARKET PRICES pp. 293-310

Ig Sharpe and Rg Walker

SIGNIFICANCE AND INVESTIGATION OF COST VARIANCES - SURVEY AND EXTENSIONS pp. 311-337

Rs Kaplan

INCOME MANIPULATION AND PURCHASE-POOLING - SOME ADDITIONAL RESULTS pp. 338-343

Jc Anderson and Jg Louderback

OPTIMAL TIMING OF COST INFORMATION pp. 344-349

Js Hughes

1975, volume 13, articles 1

EVALUATION AND CHOICE OF INTERNAL INFORMATION-SYSTEMS WITHIN A MULTIPERSON WORLD pp. 1-15

S Baiman

COMPANY SIZE, LISTED VERSUS UNLISTED STOCKS, AND EXTENT OF FINANCIAL DISCLOSURE pp. 16-37

Sl Buzby

EXAMINATION OF PROCESSES UNDERLYING COMPARATIVE JUDGMENTS OF NUMERICAL STIMULI pp. 38-72

John Dickhaut and Irc Eggleton

EVALUATION MEASURES AND GOAL CONGRUENCE UNDER UNCERTAINTY pp. 73-96

H Itami

BEHAVIORAL STUDY OF USEFULNESS OF 4 FINANCIAL RATIOS pp. 97-116

Ha Kennedy

DECISION-THEORY APPROACH TO SAMPLING PROBLEM IN AUDITING pp. 117-132

Wr Kinney

CLASSIFICATORY SMOOTHING - ALTERNATIVE INCOME MODELS pp. 133-149

J Ronen and S Sadan

ACCOUNTING RATIOS AND PREDICTION OF FAILURE - SOME BEHAVIORAL EVIDENCE pp. 150-161

R Libby

UNIFORMITY OF AUDITING STANDARDS pp. 162-176

Cs Warren

1975, volume 13

STATISTICAL TECHNIQUE FOR ANALYTICAL REVIEW pp. 1-9

Kw Stringer

DECISION-THEORY ASPECTS OF INTERNAL CONTROL-SYSTEM DESIGN-COMPLIANCE AND SUBSTANTIVE TESTS pp. 14-29

Wr Kinney

CONSIDERATIONS IN CHOOSING STATISTICAL SAMPLING PROCEDURES IN AUDITING pp. 38-52

Jk Loebbecke and J Neter

REAL RISKS IN AUDIT SAMPLING pp. 70-91

Ad Teitlebaum and Cf Robinson

AUDITORS LOSS FUNCTIONS IMPLICIT IN CONSUMPTION-INVESTMENT MODELS pp. 98-117

Wr Scott

SAMPLE-SIZE COMPUTATIONS FOR DOLLAR-UNIT SAMPLING pp. 126-133

Rs Kaplan

SYNTHESIS pp. 134-142

Rs Kaplan

1974, volume 12, articles 2

DELTA-DEPRECIATION METHODS - SOME ANALYTICAL RESULTS pp. 205-215

Wh Beaver and Re Dukes

LIFO-FIFO, ACCOUNTING RATIOS AND MARKET RISK pp. 216-234

Rp Derstine and Rj Huefner

SURROGATE MEASURE FOR FIRMS INVESTMENT IN HUMAN-RESOURCES pp. 235-250

A Friedman and B Lev

IMPROVING SUBJECTIVE-PROBABILITY ASSESSMENT FOR PLANNING AND CONTROL IN TEAM-LIKE ORGANIZATIONS pp. 251-269

Nj Gonedes and Y Ijiri

INDUSTRY-WIDE COMMONALITIES IN EARNINGS pp. 270-287

Rp Magee

QUALITATIVE OBJECTIVES OF FINANCIAL ACCOUNTING - COMMENT ON RELEVANCE AND UNDERSTANDABILITY pp. 288-298

Morton, Jr

SEMANTIC DIFFERENTIAL - DEVICE FOR MEASURING INTERPROFESSIONAL COMMUNICATION OF SELECTED ACCOUNTING CONCEPTS pp. 299-316

Bl Oliver

OPPORTUNITY COSTS - EXPERIMENTAL APPROACH pp. 317-329

Sw Becker, J Ronen and Gh Sorter

SECURITIES AND OBSCURITIES - CASE FOR REFORM OF LAW OF COMPANY ACCOUNTS pp. 330-340

David Anderson and R Leftwich

TRIAL AND ERROR - REPLY pp. 341-347

Rj Chambers

UNACCOUNTABLE ACCOUNTING - BRILOFF,AJ pp. 348-354

Gj Benston

EFFECT OF AGGREGATION ON DECISION-MAKING SUCCESS - LABORATORY STUDY - COMMENT pp. 355-361

Re Hamilton

COMMENTS ON BUDGET FORECASTING AND OPERATING PERFORMANCE pp. 362-366

Martin Loeb

WAS SHAKESPEARE AN ACCOUNTANT pp. 367-371

B Reynolds

PRICE-LEVEL RESTATEMENTS - TECHNICAL NOTE pp. 372-382

Jerold Zimmerman

1974, volume 12, articles 1

FAILING COMPANY DISCRIMINANT-ANALYSIS pp. 1-25

M Blum

CAPITAL MARKET EQUILIBRIUM AND ANNUAL ACCOUNTING NUMBERS - EMPIRICAL-EVIDENCE pp. 26-62

Nj Gonedes

BIAS IN ADJUSTING ASSET VALUES FOR CHANGES IN PRICE LEVEL - APPLICATION OF ESTIMATION THEORY pp. 63-66

Jeffrey Jarrett

USE OF PROBABILITY INEQUALITIES IN MULTIPRODUCT C-V-P ANALYSIS UNDER UNCERTAINTY pp. 67-79

Gl Johnson and Ss Simik

CITATIONAL ANALYSIS OF ACCOUNTING INFORMATION NETWORK pp. 80-92

Tw McRae

STUDY OF IMPACT OF APB OPINIONS UPON PRACTICING CPAS pp. 93-111

Ba Ritts

EFFECTIVENESS OF APB OPINION NO 19 IN IMPROVING FUNDS REPORTING pp. 112-142

Ea Spiller and Rl Virgil

EXPERIMENTAL STUDY OF INTERNAL CONTROL JUDGMENTS pp. 143-157

Rh Ashton

CONFIRMATION INFORMATIVENESS pp. 158-177

Cs Warren

INCAN QUIPU AND JACOBSEN HYPOTHESIS pp. 178-181

D Buckmaster

COST-VOLUME-PROFIT ANALYSIS UNDER UNCERTAINTY pp. 182-187

Jp Dickinson

APBS INDEPENDENCE AND ITS IMPLICATIONS FOR FASB pp. 188-196

Pe Meyer

DECOMPOSITION OF ESTIMATION PROBLEM IN FINANCIAL ACCOUNTING pp. 197-203

A Barnea and S Sadan

1974, volume 12

OPPORTUNITIES AND IMPLICATIONS OF REPORT ON OBJECTIVES OF FINANCIAL STATEMENTS pp. 1-28

Gh Sorter and Ms Gans

STUDIES ON FINANCIAL ACCOUNTING OBJECTIVES - 1974 - INTRODUCTION pp. R2-R2

N Dopuch

PROBLEMS OF IMPLEMENTING TRUEBLOOD OBJECTIVES REPORT pp. 29-47

Rm Cyert and Y Ijiri

CAPITAL MARKET EQUILIBRIUM, INFORMATION PRODUCTION, AND SELECTING ACCOUNTING TECHNIQUES - THEORETICAL FRAMEWORK AND REVIEW OF EMPIRICAL WORK pp. 48-169

Nj Gonedes and N Dopuch

NATURE OF FINANCIAL ACCOUNTING OBJECTIVES - SUMMARY AND SYNTHESIS pp. 170-187

Wh Beaver and Js Demski