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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1973, volume 11, articles 1

REFORMULATION OF ESTIMATION PROBLEM pp. 1-15

Rp Brief and J Owen

EMPIRICAL EXAMINATION OF APPLICABILITY OF ADOPTING AICPA AND NYSE REGULATIONS ON FREE SHARE DISTRIBUTIONS IN UK pp. 16-24

Ma Firth

STOCK MARKET REACTION TO ESTIMATES OF EARNINGS PER SHARE BY COMPANY OFFICIALS pp. 25-37

G Foster

STOCHASTIC MODEL FOR AUDITING pp. 38-46

Rs Kaplan

FLORENTINE-BANK LEDGER FRAGMENTS OF 1211 - SOME NEW INSIGHTS pp. 47-61

Ga Lee

COMPARATIVE APPLICATION OF MARKET AND COST BASED ACCOUNTING MODELS pp. 62-99

Jc McKeown

MANAGEMENT CHANGES AND DISCRETIONARY ACCOUNTING DECISIONS pp. 100-107

Ml Moore

INFLUENCE OF DIFFERENCES IN ACCOUNTING POLICIES ON INVESTMENT DECISIONS pp. 108-116

H Falk and T Ophir

MEASUREMENT OF MEANING IN FINANCIAL REPORTS pp. 117-145

Aa Haried

EMPIRICAL EXAMINATION OF PREDICTIVE ABILITY OF ALTERNATE SETS OF INSURANCE COMPANY ACCOUNTING DATA pp. 146-158

Harmelin.pj

1973, volume 11

RELATIONSHIP BETWEEN ACCOUNTING CHANGES AND STOCK PRICES - PROBLEMS OF MEASUREMENT AND SOME EMPIRICAL-EVIDENCE pp. 1-45

Shyam Sunder

DISCUSSION OF RELATIONSHIP BETWEEN ACCOUNTING CHANGES AND STOCK PRICES - PROBLEMS OF MEASUREMENT AND SOME EMPIRICAL-EVIDENCE pp. 46-59

Js Demski and Sl Myers

EMPIRICAL EVALUATION OF POSSIBLE EXPLANATIONS FOR DIFFERING TREATMENT OF APPARENTLY SIMILAR UNUSUAL EVENTS pp. 60-95

J Cumming

DISCUSSION OF AN EMPIRICAL EVALUATION OF POSSIBLE EXPLANATIONS FOR DIFFERING TREATMENT OF APPARENTLY SIMILAR UNUSUAL EVENTS pp. 96-103

Hr Anton

EFFECT OF AGGREGATING ACCOUNTING REPORTS ON QUALITY OF LENDING DECISION - EMPIRICAL-INVESTIGATION pp. 104-138

Ar Abdelkhalik

DISCUSSION OF EFFECT OF AGGREGATING ACCOUNTING REPORTS ON QUALITY OF LENDING DECISION - EMPIRICAL-INVESTIGATION pp. 139-150

Ro Edmister and Bl Oliver

EFFECT OF AGGREGATING ACCOUNTING REPORTS ON QUALITY OF LENDING DECISION - EMPIRICAL-INVESTIGATION - COMMENT pp. 151-162

Ar Abdelkhalik

PREDICTION OF BUSINESS FAILURE USING ACCOUNTING DATA pp. 163-179

Jw Wilcox

DISCUSSION OF A PREDICTION OF BUSINESS FAILURE USING ACCOUNTING DATA pp. 180-187

H Benishay and Wr Kinney

PREDICTION OF BUSINESS FAILURE USING ACCOUNTING DATA - COMMENT pp. 188-190

Jw Wilcox

COGNITIVE ASPECTS OF ANNUAL REPORTS - FIELD INDEPENDENCE-DEPENDENCE pp. 191-202

Ej Lusk

DISCUSSION OF COGNITIVE ASPECTS OF ANNUAL REPORTS - FIELD INDEPENDENCE-DEPENDENCE pp. 203-214

Jd Dermer and Ws Gray

COGNITIVE ASPECTS OF ANNUAL REPORTS - FIELD INDEPENDENCE-DEPENDENCE - COMMENT pp. 215-224

Ej Lusk

APPROPRIATE REINFORCEMENT CONTINGENCIES IN BUDGETING PROCESS pp. 225-253

Dj Cherrington and Jo Cherrington

DISCUSSION OF APPROPRIATE REINFORCEMENT CONTINGENCIES IN BUDGETING PROCESS pp. 254-266

Sw Becker and Tr Hofstedt

1973, volume 10, articles 2

EFFECT OF AGGREGATION ON DECISION MAKING SUCCESS - LABORATORY STUDY pp. 229-242

Barefiel.rm

OPTIMAL PERFORMANCE MEASUREMENT pp. 243-258

J Demski

PREDICTING NEAR TERM PROFIT AND LOSS STATEMENT WITH AN ECONOMETRIC MODEL - FEASIBILITY STUDY pp. 259-274

Jw Elliott and Hl Uphoff

EFFECT OF DIFFERENT TYPES OF COMPETITION ON USE OF MANAGEMENT CONTROLS pp. 275-285

Khandwal.pn

DETERMINING AN OPTIMAL ACCOUNTING INFORMATION SYSTEM FOR AN UNIDENTIFIED USER pp. 286-307

Rm Marshall

FACTORS INFLUENCING SUCCESS ON CPA EXAMINATION pp. 308-321

Fk Reilly and Hf Stettler

PREDICTION AND PRICE-LEVEL ADJUSTMENT pp. 322-344

Samuelso.ra

ABACISTS VERSUS ALGORISTS pp. 345-350

We Stone

EFFECTS OF DISCRETIONARY ACCOUNTING POLICY ON VARIABLE AND DECLINING PERFORMANCE TRENDS pp. 351-358

Ge White

ASSESSING EFFECTIVENESS OF ACCOUNTING COURSES THROUGH FACET ANALYSIS pp. 359-375

H Falk

SEMANTIC DIMENSIONS OF FINANCIAL STATEMENTS pp. 376-391

Aa Haried

ACCOUNTING PRINCIPLE FORMULATION IN AN EFFICIENT MARKETS ENVIRONMENT pp. 392-403

Dh Patz and Boatsman, Jr

TEST OF A MODEL FOR INTEGRATING SAMPLING OBJECTIVES IN AUDITING pp. 404-406

Td Hubbard and Rh Strawser

AUDITORS SAMPLING OBJECTIVES - 4 OR 2 pp. 407-412

Wr Kinney

AUDITORS SAMPLING OBJECTIVES - 4 OR 2 - REPLY pp. 413-416

Y Ijiri and Rs Kaplan

MATERIALITY OF RESEARCH AND DEVELOPMENT EXPENDITURES pp. 417-420

Dl Madden, McCuller.ld and Vandanik.rp

1972, volume 10, articles 1

ACCOUNTING SYSTEM AS AN INFORMATION FUNCTION pp. 1-27

Butterwo.je

UNIFIED THEORY OF DEPRECIATION pp. 28-57

Or Burt

INFORMATION IMPROVEMENT BOUNDS pp. 58-76

J Demski

CLUSTER ANALYSIS STUDY OF FINANCIAL RATIOS AND INDUSTRY CHARACTERISTICS pp. 77-95

Mc Gupta and Rj Huefner

EMPIRICAL STUDY OF ACCOUNTING POLICY AND TENDER OFFERS pp. 96-107

B Horwitz and A Young

NOTES ON ESTIMATION PROBLEM IN FINANCIAL ACCOUNTING pp. 108-112

Jeffrey Jarrett

EMPIRICAL INVESTIGATION OF NYSE VOLUME AND PRICE REACTIONS TO ANNOUNCEMENT OF QUARTERLY EARNINGS pp. 113-128

Je Kiger

LEARNING PATTERNS, DECISION APPROACH, AND VALUE OF INFORMATION pp. 129-153

Tj Mock, Tl Estrin and Vasarhel.ma

STUDY OF CONFIDENCE INTERVAL FINANCIAL STATEMENTS pp. 154-166

Bl Oliver

DISCRIMINANT ANALYSIS OF PREDICTORS OF BUSINESS FAILURE pp. 167-179

Eb Deakin

USING TIME-SERIES MODELS TO ASSESS SIGNIFICANCE OF ACCOUNTING CHANGES pp. 180-194

N Dopuch and R Watts

TRIALS AND TRIBULATIONS OF RESEARCHER - CASE STUDY pp. 195-199

Vc Brenner, Rm Copeland, Pe Dascher, Aj Francia and Rj Patten

EMPIRICAL STUDY OF SUPPORT FOR APB OPINION NO. 16 pp. 200-208

Vc Brenner and Re Shuey

DISCLOSURE OF CHANGES IN ACCOUNTING METHODS pp. 209-216

Carpente.cg and Rh Strawser

CHRONOLOGY OF SIGNIFICANT DEVELOPMENTS IN ESTABLISHMENT OF ACCOUNTING PRINCIPLES IN UNITED-STATES, 1926-1972 pp. 217-227

Sa Zeff

1972, volume 10

CHANGES IN ACCOUNTING TECHNIQUES AND STOCK PRICES pp. 1-38

Ray Ball

CHANGES IN ACCOUNTING TECHNIQUES AND STOCK PRICES pp. 39-41

Jl Bicksler

DISCUSSION OF CHANGES IN ACCOUNTING TECHNIQUES AND STOCK PRICES pp. 42-44

Jl Treynor

ANALYSIS OF USEFULNESS OF ACCOUNTING DATA FOR PORTFOLIO DECISION - DECISION-THEORY APPROACH pp. 45-84

J Ohlson

DISCUSSION OF ANALYSIS OF USEFULNESS OF ACCOUNTING DATA FOR PORTFOLIO DECISION - DECISION-THEORY APPROACH pp. 85-101

Nj Gonedes

DISCUSSION OF ANALYSIS OF USEFULNESS OF ACCOUNTING DATA FOR PORTFOLIO DECISION - DECISION-THEORY APPROACH pp. 102-104

T Ophir

PREDICTIVE ABILITY OF ALTERNATIVE PARTS OF INTERIM FINANCIAL STATEMENTS pp. 105-124

Fk Reilly, Morgenso.dl and M West

DISCUSSION OF PREDICTIVE ABILITY OF ALTERNATIVE PARTS OF INTERIM FINANCIAL STATEMENTS pp. 125-131

Jw Kennelly

PREDICTIVE CONTENT OF INTERIM REPORTS - TIME SERIES ANALYSIS pp. 132-144

R Coates

DISCUSSION OF PREDICTIVE CONTENT OF INTERIM REPORTS - TIME SERIES ANALYSIS pp. 145-155

A Barnea, T Dyckman and R Magee

EMPIRICAL STUDY OF ROLE OF ACCOUNTING DATA IN PERFORMANCE EVALUATION pp. 156-182

Ag Hopwood

DISCUSSION OF AN EMPIRICAL STUDY OF ROLE OF ACCOUNTING DATA IN PERFORMANCE EVALUATION pp. 183-186

Rl Kahn

DISCUSSION OF AN EMPIRICAL STUDY OF ROLE OF ACCOUNTING DATA IN PERFORMANCE EVALUATION pp. 187-193

Rw Martin

EMPIRICAL STUDY OF ROLE OF ACCOUNTING DATA IN PERFORMANCE EVALUATION - REPLY pp. 189-193

Ag Hopwood

RELATIONSHIP BETWEEN MANAGERS BUDGET-ORIENTED BEHAVIOR AND SELECTED ATTITUDE, POSITION, SIZE, AND PERFORMANCE MEASURES pp. 194-209

Swiering.rj and Rh Moncur

DISCUSSION OF RELATIONSHIP BETWEEN MANAGERS BUDGET-ORIENTED BEHAVIOR AND SELECTED ATTITUDE, POSITION, SIZE, AND PERFORMANCE MEASURES pp. 210-214

Jg Birnberg

EFFECTS OF HUMAN ASSET STATEMENTS ON INVESTMENT DECISION - EXPERIMENT pp. 215-233

N Elias

SUMMARY OF DISCUSSION BY PYLE,WC OF EFFECTS OF HUMAN ASSET STATEMENTS ON INVESTMENT DECISION AND A REPLY pp. 234-240

Wc Pyle and N Elias

ASSESSING VALIDITY OF A THEORY OF HUMAN RESOURCE VALUE - FIELD STUDY pp. 241-266

Flamholt.eg

DISCUSSION OF ASSESSING VALIDITY OF A THEORY OF HUMAN RESOURCE VALUE - FIELD STUDY pp. 267-276

J Ronen

SHERLOCK HOLMES LAST CASE - REPLY TO RONEN pp. 277-282

Flamholt.e and S Holmes