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

From Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

1971, volume 9, articles 2

DEPRECIATION, REPLACEMENT PRICE, AND COST OF CAPITAL pp. 189-214

Wt Baxter and Nh Carrier

INTERIM INCOME DETERMINATION - EXAMINATION OF EFFECTS OF ALTERNATIVE MEASUREMENT TECHNIQUES pp. 215-235

Fogelber.g

OPTIMAL TIMING OF CONTROL MESSAGES FOR A 2-STATE MARKOV PROCESS pp. 236-252

Nj Gonedes

OPTIMUM STRATEGIES FOR MANAGEMENT INFORMATION PROCESSING AND CONTROL pp. 253-267

H Hinomoto

EFFECT OF BUDGET ADAPTIVENESS AND TIGHTNESS ON MANAGERIAL DECISION BEHAVIOR pp. 268-277

Gl Holstrum

MULTIPRODUCT C-V-P ANALYSIS UNDER UNCERTAINTY pp. 278-286

Gl Johnson and Ss Simik

SURVEY OF ETHICAL BEHAVIOR IN ACCOUNTING PROFESSION pp. 287-306

Se Loeb

SOME EFFECTS OF SEQUENTIAL AGGREGATION IN ACCOUNTING ON DECISION-MAKING pp. 307-332

J Ronen

ACCOUNTING AND RISE OF CAPITALISM - ACCOUNTANTS VIEW pp. 333-350

Jo Winjum

DEPRECIATION POLICY AND BEHAVIOR OF CORPORATE PROFITS pp. 351-358

Barefiel.rm and Ee Comiskey

EMPIRICAL TEST OF MOTIVATION-HYGIENE THEORY pp. 359-366

Vc Brenner, Cw Carmack and Weinstei.mg

TEST OF AICPA DIFFERENTIATION BETWEEN STOCK DIVIDENDS AND STOCK SPLITS pp. 367-374

Chottine.s and A Young

COMMENT ON SOME RECENT TRENDS IN ACCOUNTING CHANGES pp. 375-377

Ef Baskin

PRINCIPLES OF MATCHING AND REALIZATION AS ESTIMATION PROBLEMS pp. 378-382

Jeffrey Jarrett

COMMENT ON ACCOUNTANTS JOB SATISFACTION pp. 383-388

Tl Ross and Ec Bomeli

SIMPLE THEORY OF FINANCIAL RATIOS AS PREDICTORS OF FAILURE pp. 389-345

Jw Wilcox

2 VIEWS AND A VIGNETTE pp. 396-409

Wj Vatter

1971, volume 9, articles 1

INDEX OF EMPIRICAL RESEARCH IN ACCOUNTING pp. 1-31

Ray Ball

SOME FURTHER EVIDENCE ON CRITERIA FOR JUDGING DISCLOSURE IMPROVEMENT pp. 32-39

Pe Dascher and Rm Copeland

GOVERNMENTAL ACCOUNTING IN CHINA DURING CHOU DYNASTY (1122 BC-256 BC) pp. 40-51

P Fu

PURCHASE-POOLING CHOICE - SOME EMPIRICAL EVIDENCE pp. 52-72

Jm Gagnon

MODEL FOR INTEGRATING SAMPLING OBJECTIVES IN AUDITING pp. 73-87

Y Ijiri and Rs Kaplan

NORMATIVE MODEL FOR INVESTIGATION DECISIONS INVOLVING MULTIORIGIN COST VARIANCES pp. 88-115

T Ozan and T Dyckman

PREDICTION MODEL FOR CONVERTIBLE DEBENTURES pp. 116-126

Wg Frank and Jj Weygandt

PREDICTING EARNINGS - ENTITY VERSUS SUBENTITY DATA pp. 127-136

Wr Kinney

INCOME AND CAPITAL - FISHERS LEGACY pp. 137-149

Rj Chambers

HISTORICAL DEVELOPMENT OF INTERNAL CONTROL FROM EARLIEST TIMES TO END OF SEVENTEENTH CENTURY pp. 150-157

Ta Lee

REJOINDER TO BREAKEVEN ANALYSIS AND CAPITAL BUDGETING pp. 158-159

Rp Manes

ALTERNATIVE TO APB OPINION NO 14 pp. 160-164

McCuller.ld

EARNINGS PER SHARE, STOCK PRICES, AND APB OPINION NO 15 pp. 165-170

Jk Shank

AXIOMS FOR HISTORICAL COST VALUATION pp. 171-180

Mc Wells

AXIOMS FOR HISTORICAL COST VALUATION - REPLY pp. 181-187

Y Ijiri

1970, volume 8, articles 2

FINANCIAL STATEMENT USERS VIEWS OF DESIRABILITY OF REPORTING CURRENT COST INFORMATION pp. 159-166

Vc Brenner

ESTIMATION PROBLEM IN FINANCIAL ACCOUNTING pp. 167-177

Rp Brief and J Owen

SOME DECOMPOSITION RESULTS FOR INFORMATION EVALUATION pp. 178-198

Js Demski

RELATIONSHIP BETWEEN ACCOUNTING AND INTERNAL RATE OF RETURN MEASURES - SYNTHESIS AND AN ANALYSIS pp. 199-216

Jl Livingstone and Gl Salamon

TAX ALLOCATION FOR DIFFERENCES IN ORIGINAL BASES pp. 217-231

H Nurnberg

CAPACITY AND OPERATING VARIANCES - EX POST APPROACH pp. 232-252

J Ronen

NOTE ON INCOME SMOOTHING IN CHEMICAL INDUSTRY pp. 253-259

Pe Dascher and Re Malcom

DISCRETIONARY ACCOUNTING DECISIONS AND INCOME NORMALIZATION pp. 260-273

Ge White

INVESTIGATION OF COST VARIANCES pp. 282-283

Yk Li

NOTE ON APB OPINION NO 16 pp. 284-289

K Nelson and Rh Strawser

CHANGE IN BUDGET PRESSURE AND ITS IMPACT ON SUPERVISOR BEHAVIOR pp. 290-292

L Revsine

CHRONICLE OF EVENTS SURROUNDING SEGMENT REPORTING ISSUE pp. 293-299

Kf Skousen

1970, volume 8, articles 1

ACCOUNTING FOR MANAGERIAL CONTROL - APPLICATION OF CHANCE-CONSTRAINED PROGRAMMING pp. 1-20

Nj Gonedes

DEVELOPMENT OF INDUSTRIAL ACCOUNTING - BENTHAMS CONTRIBUTION pp. 21-33

Lj Hume

SEQUENTIAL MODELS IN PROBABILISTIC DEPRECIATION pp. 34-46

Y Ijiri and Rs Kaplan

EVALUATION OF LIQUIDITY - ANALYTICAL STUDY pp. 47-77

Kw Lemke

INFORMATIONAL APPROACH TO AGGREGATION IN FINANCIAL STATEMENTS - EXTENSIONS pp. 78-94

B Lev

SOME PROBLEMS IN APPLYING AN INFORMATION THEORY APPROACH TO ACCOUNTING AGGREGATION pp. 95-98

I Bernhardt and Rm Copeland

TRANSFER PRICING FOR DIVISIONAL AUTONOMY pp. 99-112

J Ronen and G McKinney

CLASSIFICATION SCHEMA OF METHODS FOR REPORTING EFFECTS OF RESOURCE PRICE CHANGES pp. 113-117

El Summers and Jw Deskins

ALTERNATIVE APPROACH TO PREDICTING CORPORATE BOND RATINGS pp. 118-125

Rr West

ALTERNATIVE APPROACH TO PREDICTING CORPORATE BOND RATINGS - COMMENT pp. 126-127

Jo Horrigan

AMORTIZATION OF ADVERTISING EXPENDITURES IN FINANCIAL STATEMENTS pp. 128-137

Y Peles

NET REALIZABLE VALUE REDEFINED pp. 138-140

Gm Cadenhead

SOME RECENT TRENDS IN ACCOUNTING CHANGES pp. 141-144

P Frishkoff

3 CONTRIBUTIONS TO DEVELOPMENT OF ACCOUNTING PRINCIPLES PRIOR TO 1930 pp. 145-155

M Moonitz

ERROR IN ACCOUNTING ALLOCATIONS pp. 156-158

Ge Philips