Management And Accounting Web

Journal of Accounting Research I-M

A-C  |  D-H  |  I-M  |  N-Z

1963-2006 with JSTOR Links

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

JAR Homepage | Journal Bibliographies Main Page

Ijiri, Y. 1971. Axioms for historical cost valuation: A reply. Journal of Accounting Research (Spring): 181-187. (JSTOR link).

Ijiri, Y. and R. A. Leitch. 1980. Stein's paradox and audit sampling. Journal of Accounting Research (Spring): 91-108. (JSTOR link).

Ijiri, Y. and R. S. Kaplan. 1970. Sequential models in probabilistic depreciation. Journal of Accounting Research (Spring): 34-46. (JSTOR link).

Ijiri, Y. and R. S. Kaplan. 1971. A model for integrating sampling objectives in auditing. Journal of Accounting Research (Spring): 73-87. (JSTOR link).

Ijiri, Y. and R. S. Kaplan. 1972. The auditor's sampling objectives: Four or two?: A reply. Journal of Accounting Research (Autumn): 413-416. (JSTOR link).

Ijiri, Y., F. K. Levy and R. C. Lyon. 1963. A linear programming model for budgeting and financial planning. Journal of Accounting Research (Autumn): 198-212. (JSTOR link).

Ijiri, Y., J. C. Kinard and F. B. Putney. 1968. An integrated evaluation system for budget forecasting and operating performance with a classified budgeting bibliography. Journal of Accounting Research (Spring): 1-28. (JSTOR link).

Ijiri, Y., R. K. Jaedicke and J. L. Livingstone. 1965. The effect of inventory costing methods on full and direct costing. Journal of Accounting Research (Spring): 63-74. (JSTOR link).

Imhoff, E. A. Jr. and G. J. Lobo. 1984. Information content of analysts' composite forecast revisions. Journal of Accounting Research (Autumn): 541-554. (JSTOR link).

Imhoff, E. A. Jr. and P. V. Pare. 1982. Analysis and comparison of earnings forecast agents. Journal of Accounting Research (Part I, Autumn): 429-439. (JSTOR link).

Indjejikian, R. J. 1991. The impact of costly information interpretation on firm disclosure decisions. Journal of Accounting Research (Autumn): 277-301. (JSTOR link).

Ingberman, M. J. 1978. Discussion of disclosure of estimates of holding gains and the assessment of systematic risk. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 93-95. (JSTOR link).

Ingram, R. W. 1978. An investigation of the information content of (certain) social responsibility disclosures. Journal of Accounting Research (Autumn): 270-285. (JSTOR link).

Ingram, R. W. 1984. Economic incentives and the choice of state government accounting practices. Journal of Accounting Research (Spring): 126-144. (JSTOR link).

Ingram, R. W. 1985. A descriptive analysis of municipal bond price data for use in accounting research. Journal of Accounting Research (Autumn): 595-618. (JSTOR link).

Ingram, R. W. and K. B. Frazier. 1980. Environmental performance and corporate disclosure. Journal of Accounting Research (Autumn): 614-622. (JSTOR link).

Ingram, R. W. and R. M. Copeland. 1982. Municipal market measures and reporting practices: An extension. Journal of Accounting Research (Part II, Autumn): 766-772. (JSTOR link).

Itami, H. 1975. Evaluation measures and goal congruence under uncertainty. Journal of Accounting Research (Spring): 73-96. (JSTOR link).

Ittner, C. D. and D. F. Larcker. 1995. Total quality management and the choice of information and reward systems. Journal of Accounting Research (Studies on Managerial Accounting): 1-34. (JSTOR link).

Ittner, C. D. and D. F. Larcker. 1998. Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 1-35. (JSTOR link).

Ittner, C. D., W. N. Lanen and D. F. Larcker. 2002. The association between activity-based costing and manufacturing performance. Journal of Accounting Research (June): 711-726. (JSTOR link).

Jacob, J. 1996. Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers. Journal of Accounting Research (Autumn): 301-312. (JSTOR link).

Jacob, J. 1997. Discussion of do security analysts improve their performance with experience? Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 159-166. (JSTOR link).

Jacobs, F. and K. S. Lorek. 1979. A note on the time-series properties of control data in an accounting environment. Journal of Accounting Research (Autumn): 618-621. (JSTOR link).

Jacobs, F. H. 1978. An evaluation of the effectiveness of some cost variance investigation models. Journal of Accounting Research (Spring): 190-203. (JSTOR link).

Jacobsen, L. E. 1964. The ancient Inca empire of Peru and the double entry accounting concept. Journal of Accounting Research (Autumn): 221-228. (JSTOR link).

Jaedicke, R. K. 1970. Discussion of toward an empirical measure of materiality. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 149-153. (JSTOR link).

Jain, P. C. 1986. Analyses of the distribution of security market model prediction errors for daily returns data. Journal of Accounting Research (Spring): 76-96. (JSTOR link).

Jain, P. C. 1986. Relation between market model prediction errors and omitted variables: A methodological note. Journal of Accounting Research (Spring): 187-193. (JSTOR link).

Jamal, K. and H. Tan. 2001. Can auditors predict the choices made by other auditors? Journal of Accounting Research (December): 583-597. (JSTOR link).

Jamal, K., M. Maier and S. Sunder. 2003. Privacy in e-commerce: Development of reporting standards, disclosure, and assurance services in an unregulated market. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 285-309. (JSTOR link).

Jamal, K., M. Maier and S. Sunder. 2005. Enforced standards versus evolution by general acceptance: A comparative study of e-commerce privacy disclosure and practice in the United States and the United Kingdom. Journal of Accounting Research (March): 73-96. (JSTOR link).

Janakiraman, S. N., R. A. Lambert and D. F. Larcker. 1992. An empirical investigation of the relative performance evaluation hypothesis. Journal of Accounting Research (Spring): 53-69. (JSTOR link).

Jarrett, J. E. 1971. The principles of matching and realization as estimation problems. Journal of Accounting Research (Autumn): 378-382. (JSTOR link).

Jarrett, J. E. 1972. Notes on the estimation problem in financial accounting. Journal of Accounting Research (Spring): 108-112. (JSTOR link).

Jarrett, J. E. 1974. Bias in adjusting asset values for changes in the price level: An application of estimation theory. Journal of Accounting Research (Spring): 63-66. (JSTOR link).

Jennings, R. 1986. Discussion of the association of operating cash flow and accruals with security returns. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 134-137. (JSTOR link).

Jennings, R. 1987. Unsystematic security price movements, management earnings forecasts, and revisions in consensus analyst earnings forecasts. Journal of Accounting Research (Spring): 90-110. (JSTOR link).

Jennings, R. and L. Starks. 1985. Information content and the speed of stock price adjustment. Journal of Accounting Research (Spring): 336-350. (JSTOR link).

Jennings, R., P. J. Simko and R. B. Thompson II. 1996. Does LIFO inventory accounting improve the income statement at the expense of the balance sheet? Journal of Accounting Research (Spring): 85-109. (JSTOR link).

Jensen, M. C. 1970. Discussion of the time series of behavior of earnings. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 100-103. (JSTOR link).

Jensen, M. C. 1982. Discussion of corporate financial reporting: A methodological review of empirical research. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 239-244. (JSTOR link).

Jensen, R. E. 1966. An experimental design for study of effects of accounting variations in decision making. Journal of Accounting Research (Autumn): 224-238. (JSTOR link).

Jensen, R. E. 1967. Discussion of the effect of frequency of feedback on attitudes and performance. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 229-234. (JSTOR link).

Jensen, R. E. 1967. [Observations on Jensen's experimental design for study of effects of accounting variations in decision making]: A rejoinder. Journal of Accounting Research (Autumn): 230-251. (JSTOR link).

Jensen, R. E. 1969. Discussion of comparative values of information structures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 168-181. (JSTOR link).

Jiambalvo, J. 1979. Performance evaluation and directed job effort: Model development and analysis in a CPA firm setting. Journal of Accounting Research (Autumn): 436-455. (JSTOR link).

Jiambalvo, J. 1982. Measures of accuracy and congruence in the performance evaluation of CPA personnel: Replication and extensions. Journal of Accounting Research (Spring): 152-161. (JSTOR link).

Joe, J. R. 2003. Why press coverage of a client influences the audit opinion. Journal of Accounting Research (March): 109-133. (JSTOR link).

Johnson, D. A. and K. Pany. 1984. Forecasts, auditor review, and bank loan decisions. Journal of Accounting Research (Autumn): 731-743. (JSTOR link).

Johnson, G. L. and S. S. Simik, II. 1971. Multiproduct C-V-P analysis under uncertainty. Journal of Accounting Research (Autumn): 278-286. (JSTOR link).

Johnson, G. L. and S. S. Simik, II. 1974. The use of probability inequalities in multiproduct C-V-P analysis under uncertainty. Journal of Accounting Research (Spring): 67-79. (JSTOR link).

Johnson, K. P. 1970. Discussion of toward an empirical measure of materiality. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 154-156. (JSTOR link).

Johnson, M. F., R. Kasznik and K. K. Nelson. 2001. The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms. Journal of Accounting Research (September): 297-327. (JSTOR link).

Johnson, O. 1965. Corporate giving: A note on profit maximization and accounting disclosure. Journal of Accounting Research (Spring): 75-85. (JSTOR link).

Johnson, O. 1967. A consequential approach to accounting for R & D. Journal of Accounting Research (Autumn): 164-172. (JSTOR link).

Johnson, O. 1968. Two general concepts of depreciation. Journal of Accounting Research (Spring): 29-37. (JSTOR link).

Johnson, O. 1981. [Discussion of some implications of the United States constitution for accounting institution alternatives]: A reply. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 129-133. (JSTOR link).

Johnson, O. 1981. Some implications of the United States constitution for accounting institution alternatives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 89-119. (JSTOR link).

Johnson, W. B. 1985. Discussion of valuation implications of SFAS No. 33 data for electric utility investors. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 48-53. (JSTOR link).

Johnson, W. B. 1987. Discussion of management compensation contracts and merger-induced abnormal returns. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 77-84. (JSTOR link).

Johnson, W. B. and D. S. Dhaliwal. 1988. LIFO abandonment. Journal of Accounting Research (Autumn): 236-272. (JSTOR link).

Johnstone, K. M. and J. C. Bedard. 2004. Audit firm portfolio management decisions. Journal of Accounting Research (September): 659-690. (JSTOR link).

Jones, J. J. 1991. Earnings management during import relief investigations. Journal of Accounting Research (Autumn): 193-228. (JSTOR link).

Joos, P. 2000. Discussion of the economic consequences of increased disclosure. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 125-136. (JSTOR link).

Joos, P. 2003. Discussion of how representative are firms that are cross-listed in the United States? An analysis of accounting quality. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 387-396. (JSTOR link).

Joos, P. and M. Lang. 1994. The effects of accounting diversity: Evidence from the European Union. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 141-168. (JSTOR link).

Journal of Accounting Research. 1965. Erratum: Towards a general theory of depreciation. Journal of Accounting Research (Spring): 166. (JSTOR link).

Journal of Accounting Research. 1966. Erratum: Some reflections on the investment credit experience. Journal of Accounting Research (Autumn): 1. (JSTOR link).

Journal of Accounting Research. 1967. Errata: A graphical treatment of gearing. Journal of Accounting Research (Spring): Unnumbered. (JSTOR link).

Journal of Accounting Research. 1967. Introduction to handbook of municipal accounting. Journal of Accounting Research (Autumn): 180-185. (JSTOR link).

Journal of Accounting Research. 1968. Corrigenda: Accounting for leases: A further examination of the issues. Journal of Accounting Research (Autumn): Unnumbered. (JSTOR link).

Journal of Accounting Research. 1968. Corrigenda: Discounted cash flow in historical perspective. Journal of Accounting Research (Autumn): Unnumbered. (JSTOR link).

Journal of Accounting Research. 1969. Corrigenda: An extension of the system of accounts: The segregation of funds and value. Journal of Accounting Research (Autumn): Unnumbered. (JSTOR link).

Journal of Accounting Research. 1969. Corrigenda: Note on "Two-sided shadow prices". Journal of Accounting Research (Autumn): Unnumbered. (JSTOR link).

Journal of Accounting Research. 1978. Authors' errata: Cost variance investigation: Markovian control of Markov processes. Journal of Accounting Research (Autumn): Unnumbered. (JSTOR link).

Journal of Accounting Research. 1979. Editor's preface. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): Unnumbered. (JSTOR link).

Journal of Accounting Research. 1980. Editor's preface. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): iii. (JSTOR link).

Journal of Accounting Research. 1981. Errata: Econometric properties of alternative security return methods. Journal of Accounting Research (Autumn): 551. (JSTOR link).

Journal of Accounting Research. 1990. Erratum: Forecast accuracy of individual analysts in nine industries. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 194. (JSTOR link).

Journal of Accounting Research. 1994. In memoriam Ravi Bhushan. Journal of Accounting Research (Autumn): Unnumbered. (JSTOR link).

Journal of Accounting Research. 1995. Erratum: A model of accrual measurement with implications for the evolution of the book-to-market ratio. Journal of Accounting Research (Autumn): 417. (JSTOR link).

Journal of Accounting Research. 1995. Erratum: The information content of earnings in a discretionary reporting environment: Evidence from NYSE industrials, 1905-10". Journal of Accounting Research (Spring): 203. (JSTOR link).

Journal of Accounting Research. 1995. In memoriam Victor L. Bernard. Journal of Accounting Research (Studies on Managerial Accounting): Unnumbered. (JSTOR link).

Journal of Accounting Research. 1999. Editor's preface. Journal of Accounting Research (Studies on Credible Financial Reporting): Unnumbered. (JSTOR link).

Joy, O. M., R. H. Litzenberger and R. W. McEnally. 1977. The adjustment of stock prices to announcements of unanticipated changes in quarterly earnings. Journal of Accounting Research (Autumn): 207-225. (JSTOR link).

Joyce, E. J. 1976. Expert judgment in audit program planning. Journal of Accounting Research (Studies on Human Information Processing in Accounting): 29-60. (JSTOR link).

Joyce, E. J. and G. C. Biddle. 1981. Anchoring and adjustment in probabilistic inference in auditing. Journal of Accounting Research (Spring): 120-145. (JSTOR link).

Joyce, E. J. and G. C. Biddle. 1981. Are auditors' judgments sufficiently regressive? Journal of Accounting Research (Autumn): 323-349. (JSTOR link).

Joyce, E. J. and R. Libby. 1981. Some accounting implications of "Behavioral decision theory: Processes of judgment and choice". Journal of Accounting Research (Autumn): 544-550. (JSTOR link).

Joyce, E. J., R. Libby and S. Sunder. 1982. Using the FASB's qualitative characteristics in accounting policy choices. Journal of Accounting Research (Part II, Autumn): 654-675. (JSTOR link).

Jung, W. and Y. K. Kwon. 1988. Disclosure when the market is unsure of information endowment of managers. Journal of Accounting Research (Spring): 146-153. (JSTOR link).

Kachelmeier, S. J. 1994. Discussion of an experimental investigation of alternative damage-sharing liability regimes with an auditing perspective. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 131-139. (JSTOR link).

Kahn, R. L. 1972. Discussion of an empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 183-186. (JSTOR link).

Kallapur, S. and L. Eldenburg. 2005. Uncertainty, real options, and cost behavior: Evidence from Washington State hospitals. Journal of Accounting Research (December): 735-752. (JSTOR link).

Kang, S. 1993. A conceptual framework for the stock price effects of LIFO tax benefits. Journal of Accounting Research (Spring): 50-61. (JSTOR link).

Kang, S. and K. Sivaramakrishnan. 1995. Issues in testing earnings management and an instrumental variable approach. Journal of Accounting Research (Autumn): 353-367. (JSTOR link).

Kang, S., J. O'Brien and K. Sivaramakrishnan. 1994. Analysts' interim earnings forecasts: Evidence on the forecasting process. Journal of Accounting Research (Spring): 103-112. (JSTOR link).

Kanodia, C. 1979. Risk sharing and transfer price systems under uncertainty. Journal of Accounting Research (Spring): 74-98. (JSTOR link).

Kanodia, C. 1982. Discussion of models in managerial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 153-160. (JSTOR link).

Kanodia, C. 1993. Participative budgets as coordination and motivational devices. Journal of Accounting Research (Autumn): 172-189. (JSTOR link).

Kanodia, C. 2002. Discussion of the role of information and opportunism in the choice of buyer-supplier relationships. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 279-287. (JSTOR link).

Kanodia, C. 2006. Discussion of disclosure risk and price drift. Journal of Accounting Research (May): 381-388. (JSTOR link).

Kanodia, C. and D. Lee. 1998. Investment and disclosure: The disciplinary role of periodic performance reports. Journal of Accounting Research (Spring): 33-55. (JSTOR link).

Kanodia, C., A. Mukherji, H. Sapra and R. Venugopalan. 2000. Hedge disclosures, future prices, and production distortions. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 53-82. (JSTOR link).

Kanodia, C., H. Sapra and R. Venugopalan. 2004. Should intangibles be measured: What are the economic trade-offs? Journal of Accounting Research (March): 89-120. (JSTOR link).

Kanodia, C., R. Bushman and J. Dickhaut. 1989. Escalation errors and the sunk cost effect: An explanation based on reputation and information asymmetries. Journal of Accounting Research (Spring): 59-77. (JSTOR link).

Kanodia, C., R. Singh and A. E. Spero. 2005. Imprecision in accounting measurement: Can it be value enhancing? Journal of Accounting Research (June): 487-519. (JSTOR link).

Kanodia, C. S. 1985. Stochastic monitoring and moral hazard. Journal of Accounting Research (Spring): 175-193. (JSTOR link).

Kaplan, R. S. 1969. Optimal investigation strategies with imperfect information. Journal of Accounting Research (Spring): 32-43. (JSTOR link).

Kaplan, R. S. 1970. Discussion of the time series behavior of earnings. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 104-107. (JSTOR link).

Kaplan, R. S. 1973. A stochastic model for auditing. Journal of Accounting Research (Spring): 38-46. (JSTOR link).

Kaplan, R. S. 1973. Statistical sampling in auditing with auxiliary information estimators. Journal of Accounting Research (Autumn): 238-258. (JSTOR link).

Kaplan, R. S. 1974. Discussion of capital market equilibrium, information production, and selecting accounting techniques: Theoretical framework and review of empirical work. Journal of Accounting Research (Studies on Financial Accounting Objectives): 130-137. (JSTOR link).

Kaplan, R. S. 1975. A synthesis. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 134-142. (JSTOR link).

Kaplan, R. S. 1975. Sample size computations for dollar-unit sampling. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 126-133. (JSTOR link).

Kaplan, R. S. 1975. The significance and investigation of cost variances: Survey and extensions. Journal of Accounting Research (Autumn): 311-337. (JSTOR link).

Kaplan, R. S. 1977. Discussion of fiscal management of American cities: Funds flow indicators. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 95-99. (JSTOR link).

Kaplan, S. E. 1985. The effect of combining compliance and substantive tasks on auditor consensus. Journal of Accounting Research (Autumn): 871-877. (JSTOR link).

Karamanou, I. and N. Vafeas. 2005. The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. Journal of Accounting Research (June): 453-486. (JSTOR link).

Karmel, R. S. 1981. Discussion of some implications of the United States constitution for accounting institution alternatives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 120-122. (JSTOR link).

Kasznik, R. 1999. On the association between voluntary disclosure and earnings management. Journal of Accounting Research (Spring): 57-81. (JSTOR link).

Kasznik, R. and M. F. McNichols. 2002. Does meeting earnings expectations matter? Evidence from analyst forecast revisions and share prices. Journal of Accounting Research (June): 727-759. (JSTOR link).

Ke, B. and K. Petroni. 2004. How informed are actively trading institutional investors? Evidence from their trading behavior before a break in a string of consecutive earnings increases. Journal of Accounting Research (December): 895-927. (JSTOR link).

Ke, B. and Y. Yu. 2006. The effect of issuing biased earnings forecasts on analysts' access to management and survival. Journal of Accounting Research (December): 965-999. (JSTOR link).

Keating, E. K. 2000. Discussion of the eyeballs have it: Searching for the value in internet stocks. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 163-169. (JSTOR link).

Keller, T. F. 1968. Discussion of the auditing standard of consistency. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 18-22. (JSTOR link).

Kelly, L. 1985. Corporate management lobbying on FAS No. 8: Some further evidence. Journal of Accounting Research (Autumn): 619-632. (JSTOR link).

Kemsley, D. 1998. The effect of taxes on production location. Journal of Accounting Research (Autumn): 321-341. (JSTOR link).

Kennedy, H. A. 1975. A behavioral study of the usefulness of four financial ratios. Journal of Accounting Research (Spring): 97-116. (JSTOR link).

Kennedy, J. 1993. Debiasing audit judgment with accountability: A framework and experimental results. Journal of Accounting Research (Autumn): 231-245. (JSTOR link).

Kennedy, J. 1999. Discussion of the joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment. Journal of Accounting Research (Studies on Credible Financial Reporting): 125-134. (JSTOR link).

Kennedy, J. and M. E. Peecher. 1997. Judging auditors' technical knowledge. Journal of Accounting Research (Autumn): 279-293. (JSTOR link).

Kennedy, J., D. N. Kleinmuntz and M. E. Peecher. 1997. Determinants of the justifiability of performance in ill-structured audit tasks. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 105-123. (JSTOR link).

Kennedy, J., T. Mitchell and S. E. Sefcik. 1998. Disclosure of contingent environmental liabilities: Some unintended consequences? Journal of Accounting Research (Autumn): 257-277. (JSTOR link).

Kennedy, M. 1963. Statistical inference and accounting: A review article. Journal of Accounting Research (Autumn): 225-231. (JSTOR link).

Kennedy, M. 1963. The values of accounting and of corporations: A review article. Journal of Accounting Research (Spring): 108-115. (JSTOR link).

Kennelly, J. W. 1972. Discussion of the predictive ability of alternative parts of interim financial statements. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 125-131. (JSTOR link).

Kessler, L. and R. H. Ashton. 1981. Feedback and prediction achievement in financial analysis. Journal of Accounting Research (Spring): 146-162. (JSTOR link).

Ketz, J. E. 1978. The effect of general price-level adjustments on the predictive ability of financial ratios. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 273-284. (JSTOR link).

Keys, D. E. 1978. Confidence interval financial statements: An empirical investigation. Journal of Accounting Research (Autumn): 389-399. (JSTOR link).

Khandwalla, P. N. 1972. The effect of different types of competition on the use of management controls. Journal of Accounting Research (Autumn): 275-285. (JSTOR link).

Khanna, T., K. G. Palepu and S. Srinivasan. 2004. Disclosure practices of foreign companies interacting with U.S. markets. Journal of Accounting Research (May): 475-508. (JSTOR link).

Kida, T. 1980. An investigation into auditors' continuity and related qualification judgments. Journal of Accounting Research (Autumn): 506-523. (JSTOR link).

Kida, T. 1984. The effect of causality and specificity on data use. Journal of Accounting Research (Spring): 145-152. (JSTOR link).

Kida, T. 1984. The impact of hypothesis-testing strategies on auditors' use of judgment data. Journal of Accounting Research (Spring): 332-340. (JSTOR link).

Kiger, J. E. 1972. An empirical investigation of NYSE volume and price reactions to the announcement of quarterly earnings. Journal of Accounting Research (Spring): 113-128. (JSTOR link).

Kim, M. and W. Kross. 2005. The ability of earnings to predict future operating cash flows has been increasing-not decreasing. Journal of Accounting Research (December): 753-780. (JSTOR link).

Kim, O. 1999. Discussion of the role of the manager's human capital in discretionary disclosure. Journal of Accounting Research (Studies on Credible Financial Reporting): 183-185. (JSTOR link).

Kim, O. and R. E. Verrecchia. 1991. Trading volume and price reactions to public announcements. Journal of Accounting Research (Autumn): 302-321. (JSTOR link).

Kim, O., S. C. Lim and K. W. Shaw. 2001. The inefficiency of the mean analyst forecast as a summary forecast of earnings. Journal of Accounting Research (September): 329-335. (JSTOR link).

Kim, S. K. and Y. S. Suh. 1991. Ranking of accounting information systems for management control. Journal of Accounting Research (Autumn): 386-396. (JSTOR link).

King, R. R. and D. E. Wallin. 1991. Voluntary disclosures when seller's level of information is unknown. Journal of Accounting Research (Spring): 96-108. (JSTOR link).

Kinney, W. and R. Libby. 1999. Research on credible financial reporting 1961-99: The contributions of Professor Nicholas Dopuch. Journal of Accounting Research (Studies on Credible Financial Reporting): 1-15. (JSTOR link).

Kinney, W., D. Burgstahler and R. Martin. 2002. Earnings surprise "materiality" as measured by stock returns. Journal of Accounting Research (December): 1297-1329. (JSTOR link).

Kinney, W. R. Jr. 1969. An environmental model for performance measurement in multi-outlet businesses. Journal of Accounting Research (Spring): 44-52. (JSTOR link).

Kinney, W. R. Jr. 1971. Predicting earnings: Entity versus subentity data. Journal of Accounting Research (Spring): 127-136. (JSTOR link).

Kinney, W. R. Jr. 1972. The auditor's sampling objectives: Four or two? Journal of Accounting Research (Autumn): 407-412. (JSTOR link).

Kinney, W. R. Jr. 1973. Discussion of a prediction of business failure using accounting data. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 183-187. (JSTOR link).

Kinney, W. R. Jr. 1975. A decision-theory approach to the sampling problem in auditing. Journal of Accounting Research (Spring): 117-132. (JSTOR link).

Kinney, W. R. Jr. 1975. Decision theory aspects of internal control system design/compliance and substantive tests. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 14-29. (JSTOR link).

Kinney, W. R. Jr. 1979. Integrating audit tests: Regression analysis and partitioned dollar-unit sampling. Journal of Accounting Research (Autumn): 456-475. (JSTOR link).

Kinney, W. R. Jr. 1979. The predictive power of limited information in preliminary analytical review: An empirical study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 148-165. (JSTOR link).

Kinney, W. R. Jr. and C. S. Warren. 1979. The decision-theory approach to audit sampling: An extension and application to receivables confirmation. Journal of Accounting Research (Spring): 275-285. (JSTOR link).

Kinney, W. R. Jr. and G. L. Salamon. 1982. Regression analysis in auditing: A comparison of alternative investigation rules. Journal of Accounting Research (Part I, Autumn): 350-366. (JSTOR link).

Kinney, W. R. Jr. and M. W. Nelson. 1996. Outcome information and the "expectation gap": The case of loss contingencies. Journal of Accounting Research (Autumn): 281-299. (JSTOR link).

Kinney, W. R. Jr., Z. Palmrose and S. Scholz. 2004. Auditor independence, non-audit services, and restatements: Was the U.S. government right? Journal of Accounting Research (June): 561-588. (JSTOR link).

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