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Journal of Accounting Research N-Z

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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

Nagar, V. 1999. The role of the manager's human capital in discretionary disclosure. Journal of Accounting Research (Studies on Credible Financial Reporting): 167-181. (JSTOR link).

Nagar, V. 2004. Discussion of investor protection and corporate governance: Evidence from CEO turnover. Journal of Accounting Research (May): 313-318. (JSTOR link).

Nair, R. D. 1979. Economic analyses and accounting techniques: An empirical study. Journal of Accounting Research (Spring): 225-242. (JSTOR link).

Narayanamoorthy, G. 2006. Conservatism and cross-sectional variation in the post-earnings announcement drift. Journal of Accounting Research (September): 763-789. (JSTOR link).

Narayanan, V. G. 1994. An analysis of auditor liability rules. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 39-59. (JSTOR link).

Narayanan, V. G. 2003. Activity-based pricing in a monopoly. Journal of Accounting Research (June): 473-502. (JSTOR link).

Nash, M. 1971. Discussion of LIFO and the diffusion of innovation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 228-230. (JSTOR link).

Nelson, C. L. 1967. Critical synthesis of conference papers. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 235-240. (JSTOR link).

Nelson, C. R. 1971. Discussion of a statistical model of earnings estimation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 191-192. (JSTOR link).

Nelson, K. and R. H. Strawser. 1970. A note on APB Opinion No. 16. Journal of Accounting Research (Autumn): 284-289. (JSTOR link).

Nelson, M. W., S. D. Krische and R. J. Bloomfield. 2003. Confidence and investors' reliance on disciplined trading strategies. Journal of Accounting Research (June): 503-523. (JSTOR link).

Neter, J. 1966. Discussion of financial ratios as predictors of failure. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 112-118. (JSTOR link).

Neter, J. 1969. Discussion of an empirical study of accounting methods and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 85-89. (JSTOR link).

Neumann, B. R. 1977. Discussion of hospital working capital: An empirical study. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 225-240. (JSTOR link).

Neumann, B. R. 1979. An empirical investigation of the relationship between an AID hospital classification model and accounting measures of performance. Journal of Accounting Research (Spring): 123-139. (JSTOR link).

Neumann, B. R. and L. A. Friedman. 1978. Opportunity costs: Further evidence through an experimental replication. Journal of Accounting Research (Autumn): 400-410. (JSTOR link).

Neumann, F. 1968. The auditing standard of consistency. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-17. (JSTOR link).

Newberry, K. J. 1998. Foreign tax credit limitations and capital structure decisions. Journal of Accounting Research (Spring): 157-166. (JSTOR link).

Newberry, K. J. and D. S. Dhaliwal. 2001. Cross-jurisdictional income shifting by U.S. multinationals: Evidence from international bond offerings. Journal of Accounting Research (December): 643-662. (JSTOR link).

Newman, D. P. 1981. An investigation of the distribution of power in the APB and FASB. Journal of Accounting Research (Spring): 247-262. (JSTOR link).

Newman, D. P. 1981. [Discussion of the SEC's influence on accounting standards: The power of the veto]: A reply. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 170-173. (JSTOR link).

Newman, D. P. 1981. The SEC's influence on accounting standards: The power of the veto. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 134-156. (JSTOR link).

Newman, P. 1988. Discussion of an explanation for accounting income smoothing. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 140-143. (JSTOR link).

Newman, P. and R. Sansing. 1993. Disclosure policies with multiple users. Journal of Accounting Research (Spring): 92-112. (JSTOR link).

Ng, D. S. and J. Stoeckenius. 1979. Auditing: Incentives and truthful reporting. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 1-24. (JSTOR link).

Ng, D. S. and J. Stoeckenius. 1979. [Discussion of auditing: Incentives and truthful reporting]: A reply. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 33-34. (JSTOR link).

Nichols, D. R. and D. B. Smith. 1983. Auditor credibility and auditor changes. Journal of Accounting Research (Autumn): 534-544. (JSTOR link).

Nichols, D. R. and J. J. Tsay. 1979. Security price reactions to long-range executive earnings forecasts. Journal of Accounting Research (Spring): 140-155. (JSTOR link).

Nielsen, O. 1966. A predecessor of direct costing. Journal of Accounting Research (Spring): 119-120. (JSTOR link).

Nobes, C. W. 1981. An empirical analysis of international accounting principles: A comment. Journal of Accounting Research (Spring): 268-270. (JSTOR link).

Norby, W. C. 1971. Discussion of an empirical test of the relevance of accounting information for investment decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 41-44. (JSTOR link).

Noreen, E. 1988. An empirical comparison of probit and OLS regression hypothesis tests. Journal of Accounting Research (Spring): 119-133. (JSTOR link).

Noreen, E. and M. Wolfson. 1981. Equilibrium warrant pricing models and accounting for executive stock options. Journal of Accounting Research (Autumn): 384-398. (JSTOR link).

Nurnberg, H. 1969. A note on the financial reporting of depreciation and income taxes. Journal of Accounting Research (Autumn): 257-261. (JSTOR link).

Nurnberg, H. 1970. Tax allocation for differences in original bases. Journal of Accounting Research (Autumn): 217-231. (JSTOR link).

Nurnberg, H. 1973. A strange animal. Journal of Accounting Research (Autumn): 331-333. (JSTOR link).

Oberrotman, A. M. 1978. Discussion of income tax implications of various methods of accounting for changing prices. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 247-258. (JSTOR link).

O'Brien, P. C. 1986. Discussion of the relative information content of accruals and cash flows: Combined evidence at the earnings announcement and annual report release date. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 201-203. (JSTOR link).

O'Brien, P. C. 1990. Forecast accuracy of individual analysts in nine industries. Journal of Accounting Research (Autumn): 286-304. (JSTOR link).

O' Brien, P. C. 2005. Discussion of Earnings management through transaction structuring: Contingent convertible debt and diluted earnings per share. Journal of Accounting Research (May): 245-250. (JSTOR link).

O'Brien, P. C. and R. Bhushan. 1990. Analyst following and institutional ownership. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 55-76. (JSTOR link).

O' Brien, P. C., M. F. McNichols and H. Lin. 2005. Analyst impartiality and investment banking relationships. Journal of Accounting Research (September): 623-650. (JSTOR link).

Ohlson, J. 1972. Analysis of the usefulness of accounting data for the portfolio decision: A decision-theory approach. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 45-84. (JSTOR link).

Ohlson, J. A. 1975. The complete ordering of information alternatives for a class of portfolio-selection models. Journal of Accounting Research (Autumn): 267-282. (JSTOR link).

Ohlson, J. A. 1979. Residual (API) analysis and the private value of information. Journal of Accounting Research (Autumn): 506-527. (JSTOR link).

Ohlson, J. A. 1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research (Spring): 109-131. (JSTOR link).

Ohlson, J. A. 1983. Price-earnings ratios and earnings capitalization under uncertainty. Journal of Accounting Research (Spring): 141-154. (JSTOR link).

Ohlson, J. A. and A. G. Buckman. 1981. Toward a theory of financial accounting: Welfare and public information. Journal of Accounting Research (Autumn): 399-433. (JSTOR link).

Ohlson, J. A. and J. M. Patell. 1979. An introduction to residual (API) analysis and the private value of information and the API and the design of experiments. Journal of Accounting Research (Autumn): 504-505. (JSTOR link).

Ohlson, J. A. and P. K. Shroff. 1992. Changes versus levels in earnings as explanatory variables for returns: Some theoretical considerations. Journal of Accounting Research (Autumn): 210-226. (JSTOR link).

Ohlson, J. A. and X. Zhang. 1998. Accrual accounting and equity valuation. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 85-111. (JSTOR link).

Ohlson, J. A. and X. Zhang. 1999. On the theory of forecast horizon in equity valuation. Journal of Accounting Research (Autumn): 437-449. (JSTOR link).

O'Keefe, T. B., D. A. Simunic and M. T. Stein. 1994. The production of audit services: Evidence from a major public accounting firm. Journal of Accounting Research (Autumn): 241-261. (JSTOR link).

Oliphant, W. J. 1971. The search for accounting principles. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 93-98. (JSTOR link).

Oliver, B. L. 1972. A study of confidence interval financial statements. Journal of Accounting Research (Spring): 154-166. (JSTOR link).

Oliver, B. L. 1973. Discussion of the effect of aggregating accounting reports on the quality of the lending decision: An empirical investigation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 143-150. (JSTOR link).

Oliver, B. L. 1974. The semantic differential: A device for measuring the interprofessional communication of selected accounting concepts. Journal of Accounting Research (Autumn): 299-316. (JSTOR link).

Olsen, C. 1984. Discussion of the experimental design of classification models: An application of recursive partitioning and bootstrapping to commercial bank loan classifications. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 115-118. (JSTOR link).

Olsen, C. 1985. 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): 28-47. (JSTOR link).

Olsen, C. and J. R. Dietrich. 1985. Vertical information transfers: The association between retailers' sales announcements and suppliers' security returns. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 144-166. (JSTOR link).

Olson, N. O. 1968. Discussion of the auditing standard of consistency. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 23-26. (JSTOR link).

Omer, T. 1992. Discussion of firms' responses to anticipated reductions in tax rates: The Tax Reform Act of 1986. Journal of Accounting Research (Studies on Accounting and Taxation): 186-191. (JSTOR link).

Ophir, T. 1972. Discussion of analysis of the usefulness of accounting data for the portfolio decision: A decision-theory approach. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 102-104. (JSTOR link).

Oppong, A. 1980. Information content of annual earnings announcements revisited. Journal of Accounting Research (Autumn): 574-584. (JSTOR link).

Otley, D. T. 1978. Budget use and managerial performance. Journal of Accounting Research (Spring): 122-149. (JSTOR link).

Otley, D. T. and F. J. B. Dias. 1982. Accounting aggregation and decision-making performance: An experimental investigation. Journal of Accounting Research (Spring): 171-188. (JSTOR link).

Ou, J. A. 1990. The information content of nonearnings accounting numbers as earnings predictors. Journal of Accounting Research (Spring): 144-163. (JSTOR link).

Ou, J. A. and S. H. Penman. 1989. Accounting measurement, price-earnings ratio, and the information content of security prices. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 111-144. (JSTOR link).

Outslay, E. 1992. Discussion of foreign tax credit limitations and preferred stock issuances. Journal of Accounting Research (Studies on Accounting and Taxation): 125-130. (JSTOR link).

Owhoso, V. E., W. F. Messier, Jr. and J. G. Lynch, Jr. 2002. Error detection by industry-specialized teams during sequential audit review. Journal of Accounting Research (June): 883-900. (JSTOR link).

Ozan, T. and T. Dyckman. 1971. A normative model for investigation decisions involving multiorigin cost variances. Journal of Accounting Research (Spring): 88-115. (JSTOR link).

Pae, S. 1999. Acquisition and discretionary disclosure of private information and its implications for firms' productive activities. Journal of Accounting Research (Autumn): 465-474. (JSTOR link). 2004. Corrigendum to: Acquisition and discretionary disclosure of private information and its implications for firms' productive activities. Journal of Accounting Research (March): 121. (JSTOR link).

Pae, S. 2002. Optimal disclosure policy in oligopoly markets. Journal of Accounting Research (June): 901-932. (JSTOR link). 

Palepu, K. G. 1988. Discussion of bad news and differential market reactions to announcements of earlier-quarters versus fourth-quarter earnings. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 87-90. (JSTOR link).

Palmrose, Z. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research (Spring): 97-110. (JSTOR link).

Palmrose, Z. 1986. The effect of nonaudit services on the pricing of audit services: Further evidence. Journal of Accounting Research (Autumn): 405-411. (JSTOR link).

Palmrose, Z. 1991. Trials of legal disputes involving independent auditors: Some empirical evidence. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 149-185. (JSTOR link).

Pankoff, L. D. and R. L. Virgil. 1970. Some preliminary findings from a laboratory experiment on the usefulness of financial accounting information to security analysts. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-48. (JSTOR link).

Pany, K. and C. H. Smith. 1982. Auditor association with quarterly financial information: An empirical test. Journal of Accounting Research (Part I, Autumn): 472-481. (JSTOR link).

Park, C. 1966. Discussion of the accounting period concept and its effect on management decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 18-20. (JSTOR link).

Parker, C. R. 1967. Discussion of published corporate accounting data and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 15-18. (JSTOR link).

Parker, R. H. 1966. A note on Savary's "Le Parfait Negociant". Journal of Accounting Research (Autumn): 260-261. (JSTOR link).

Parker, R. H. 1968. Discounted cash flow in historical perspective. Journal of Accounting Research (Spring): 58-71. (JSTOR link).

Parker, W. M. 1966. Business combinations and accounting valuation. Journal of Accounting Research (Autumn): 149-154. (JSTOR link).

Pastena, V. and J. Ronen. 1979. Some hypotheses on the pattern of management's informal disclosures. Journal of Accounting Research (Autumn): 550-564. (JSTOR link).

Patell, J. M. 1976. Corporate forecasts of earnings per share and stock price behavior: Empirical test. Journal of Accounting Research (Autumn): 246-276. (JSTOR link).

Patell, J. M. 1978. Discussion of the impact of price-level adjustment in the context of risk assessment and 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): 293-300. (JSTOR link).

Patell, J. M. 1979. The API and the design of experiments. Journal of Accounting Research (Autumn): 528-549. (JSTOR link). (API = Abnormal performance index).

Patell, J. M. 1989. Discussion of on the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 193-201. (JSTOR link).

Patell, J. M. and M. A. Wolfson. 1981. The ex ante and ex post price effects of quarterly earnings announcements reflected in option and stock prices. Journal of Accounting Research (Autumn): 434-458. (JSTOR link).

Patterson, E. R. 1993. Strategic sample size choice in auditing. Journal of Accounting Research (Autumn): 272-293. (JSTOR link).

Paton, W. A. 1963. Accounting and utilization of resources. Journal of Accounting Research (Spring): 44-72. (JSTOR link).

Paton, W. A. Jr. 1967. Discussion of published corporate accounting data and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 19-21. (JSTOR link).

Paton, W. A. 1968. Observations on inflation from an accounting stance. Journal of Accounting Research (Spring): 72-85. (JSTOR link).

Patz, D. H. and J. R. Boatsman. 1972. Accounting principle formulation in an efficient markets environment. Journal of Accounting Research (Autumn): 392-403. (JSTOR link).

Pearce, D. K. and S. A. Reiter. 1985. Regression strategies when multicollinearity is a problem: A methodological note. Journal of Accounting Research (Spring): 405-407. (JSTOR link).

Peasnell, K. V. and L. C. L. Skerratt. 1977. How well does a single index represent the nineteen Sandilands plant and machinery indices? Journal of Accounting Research (Spring): 108-119. (JSTOR link).

Peck, L. G. 1966. Discussion of the determination of long-term credit standing with financial ratios. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 63-66. (JSTOR link).

Peecher, M. E. 1996. The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence. Journal of Accounting Research (Spring): 125-140. (JSTOR link).

Peles, Y. 1970. Amortization of advertising expenditures in the financial statements. Journal of Accounting Research (Spring): 128-137. (JSTOR link).

Penman, S. H. 1980. An empirical investigation of the voluntary disclosure of corporate earnings forecasts. Journal of Accounting Research (Spring): 132-160. (JSTOR link).

Penman, S. H. 1996. The articulation of price-earnings ratios and market-to-book ratios and the evaluation of growth. Journal of Accounting Research (Autumn): 235-259. (JSTOR link).

Penno, M. 1984. Asymmetry of pre-decision information and managerial accounting. Journal of Accounting Research (Spring): 177-191. (JSTOR link).

Penno, M. 1985. Informational issues in the financial reporting process. Journal of Accounting Research (Spring): 240-255. (Any JSTOR user link).

Penno, M. 1996. Unobservable precision choices in financial reporting. Journal of Accounting Research (Spring): 141-149. (JSTOR link).

Penno, M. and J. S. Watts. 1991. An independent auditor's ex post criteria for the disclosure of information. Journal of Accounting Research (Studies on Accounting Institutions in Markets and Organizations): 194-212. (JSTOR link).

Peters, J. M. 1990. A cognitive computational model of risk hypothesis generation. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 83-103. (JSTOR link).

Peters, R. M. and D. R. Emery. 1978. The role of negative numbers in the development of double entry bookkeeping. Journal of Accounting Research (Autumn):  424-426. (JSTOR link).

Petersen, J. E. 1977. Discussion of municipal finances in perspective: A look at interjurisdictional spending and revenue patterns. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 206-208. (JSTOR link).

Petroni, K. and M. Beasley. 1996. Errors in accounting estimates and their relation to audit firm type. Journal of Accounting Research (Spring): 151-171. (JSTOR link).

Pfeiffer, R. J. Jr. and P. T. Elgers. 1999. Controlling for lagged stock price responses in pricing regressions: An application to the pricing of cash flows and accruals. Journal of Accounting Research (Spring): 239-247. (JSTOR link).

Philbrick, D. R. and W. E. Ricks. 1991. Using Value Line and IBES analyst forecasts in accounting research. Journal of Accounting Research (Autumn): 397-417. (JSTOR link).

Philips, G. E. 1970. Error in accounting allocations. Journal of Accounting Research (Spring): 156-158. (JSTOR link).

Philips, G. E. and L. S. Mayne. 1970. Income measures and bank stock values. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 178-188. (JSTOR link).

Phillips, F. 1999. Auditor attention to and judgments of aggressive financial reporting. Journal of Accounting Research (Spring): 167-189. (JSTOR link).

Picconi, M. J. 1977. A reconsideration of the recognition of advertising assets on financial statements. Journal of Accounting Research (Autumn): 317-326. (JSTOR link).

Pincus, K. V. 1997. Discussion of educating for accounting expertise: A field study. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 63-74. (JSTOR link).

Pincus, M. 1983. Information characteristics of earnings announcements and stock market behavior. Journal of Accounting Research (Spring): 155-183. (JSTOR link).

Pincus, M. 1986. Discussion of the incremental information content of financial statement disclosures: The case of LIFO inventory liquidations. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 161-164. (JSTOR link).

Piotroski, J. D. 2000. Value investing: The use of historical financial statement information to separate winners from losers. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 1-41. (JSTOR link).

Piotroski, J. D. 2003. Discussion of the impact of SFAS No. 131 on information and monitoring. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 225-234. (JSTOR link).

Plott, C. R. and S. Sunder. 1981. A synthesis. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 227-239. (JSTOR link).

Plumlee, R. D. 1985. The standard of objectivity for internal auditors: Memory and bias effects. Journal of Accounting Research (Autumn): 683-699. (JSTOR link).

Pope, P. F. 1993. Discussion of a comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting Research (Studies on International Accounting): 265-275. (JSTOR link).

Pope, P. F. 2003. Discussion of disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 273-283. (JSTOR link).

Pope, P. F. and M. Walker. 1999. International differences in the timeliness, conservatism, and classification of earnings. Journal of Accounting Research (Studies on Credible Financial Reporting): 53-87. (JSTOR link).

Potter, G. 1992. Accounting earnings announcements, institutional investor concentration, and common stock returns. Journal of Accounting Research (Spring): 146-155. (JSTOR link).

Pownall, G. 1986. An empirical analysis of the regulation of the defense contracting industry: The Cost Accounting Standards Board. Journal of Accounting Research (Autumn): 291-315. (JSTOR link).

Pownall, G. 1993. Discussion of the relative informativeness of accounting disclosures in different countries. Journal of Accounting Research (Studies on International Accounting): 224-229. (JSTOR link).

Pownall, G. and G. Waymire. 1989. Voluntary disclosure choice and earnings information transfer. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 85-105. (JSTOR link).

Pownall, G. and G. Waymire. 1989. Voluntary disclosure credibility and securities prices: Evidence from management earnings forecasts, 1969-73. Journal of Accounting Research (Autumn): 227-245. (JSTOR link).

Pratt, J. 1982. Post-cognitive structure: Its determinants and relationship to perceived information use and predictive accuracy. Journal of Accounting Research (Spring): 189-209. (JSTOR link).

Purdy, C. R. 1965. Industry patterns of capacity or volume choice: Their existence and rationale. Journal of Accounting Research (Autumn): 228-241. (JSTOR link).

Purdy, C. R., J. M. Smith and J. Gray. 1969. The visibility of the auditor's disclosure of deviance from APB opinion: An empirical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-18. (JSTOR link).

Puro, M. 1984. Audit firm lobbying before the Financial Accounting Standards Board: An empirical study. Journal of Accounting Research (Autumn): 624-646. (JSTOR link).

Pyle, W. C. and N. Elias. 1972. Summary of discussion by William C. Pyle of "The effects of human asset statements on the investment decision" and a reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 234-240. (JSTOR link).

Rajan, M. V. 1992. Management control systems and the implementation of strategies. Journal of Accounting Research (Autumn): 227-248. (JSTOR link).

Rajan, M. V. 2000. Discussion of EVA versus earnings: Does it matter which is more highly correlated with stock returns? Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 247-254. (JSTOR link).

Rajan, M. V. and S. Reichelstein. 2006. Subjective performance indicators and discretionary bonus pools. Journal of Accounting Research (June): 585-618. (JSTOR link).

Rajgopal, S., M. Venkatachalam and S. Kotha. 2002. Managerial actions, stock returns, and earnings: The case of business-to-business internet firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 529-556. (JSTOR link).

Rajgopal, S., M. Venkatachalam and S. Kotha. 2003. The value relevance of network advantages: The case of e-commerce firms. Journal of Accounting Research (March): 135-162. (JSTOR link).

Ramage, J. G., A. M. Krieger and L. L. Spero. 1979. An empirical study of error characteristics in audit populations. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 72-102. (JSTOR link).

Ramage, J. G., A. M. Krieger and L. L. Spero. 1979. [Discussion of an empirical study of error characteristics in audit populations]: A reply. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 111-113. (JSTOR link).

Ramnath, S. 2002. Investor and analyst reactions to earnings announcements of related firms: An empirical analysis. Journal of Accounting Research (December): 1351-1376. (JSTOR link).

Ramsay, R. J. 1994. Senior/manager differences in audit workpaper review performance. Journal of Accounting Research (Spring): 127-135. (JSTOR link).

Ransom, C. R. 1985. The ex ante information content of accounting information systems. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 124-139. (JSTOR link).

Rappaport, A. 1966. Towards a theory of interim reports: A modification and an extension. Journal of Accounting Research (Spring): 121-126. (JSTOR link).

Rappaport, A. 1968. Discussion of evaluation of the usefulness to investors of different accounting estimators of earnings: A simulation approach. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 50-53. (JSTOR link).

Rayburn, J. 1986. The association of operating cash flow and accruals with security returns. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 112-133. (JSTOR link).

Rayman, R. A. 1969. An extension of the system of accounts: The segregation of funds and value. Journal of Accounting Research (Spring): 53-89. (JSTOR link).

Rees, L. and P. Elgers. 1997. The market's valuation of nonreported accounting measures: Retrospective reconciliations of non-U.S. and U.S. GAAP. Journal of Accounting Research (Spring): 115-127. (JSTOR link).

Rees, L., S. Gill and R. Gore. 1996. An investigation of asset write-downs and concurrent abnormal accruals. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 157-169. (JSTOR link).

Reichelstein, S. 2000. Providing managerial incentives: Cash flows versus accrual accounting. Journal of Accounting Research (Autumn): 243-269. (JSTOR link).

Reilly, F. K. and H. F. Stettler. 1972. Factors influencing success on the CPA examination. Journal of Accounting Research (Autumn): 308-321. (JSTOR link).

Reilly, F. K., D. L. Morgenson and M. West. 1972. The predictive ability of alternative parts of interim financial statements. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 105-124. (JSTOR link).

Revsine, L. 1970. Change in budget pressure and its impact on supervisor behavior. Journal of Accounting Research (Autumn): 290-292. (JSTOR link).

Revsine, L. 1971. Discussion of accounting for intercorporate investments: A behavior field experiment. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 66-73. (JSTOR link).

Reynolds, B. 1974. Was Shakespeare an accountant? Journal of Accounting Research (Autumn): 367-371. (JSTOR link).

Ricchiute, D. N. 1984. An empirical assessment of the impact of alternative task presentation modes on decision-making research in auditing. Journal of Accounting Research (Spring): 341-350. (JSTOR link).

Rice, E. M. 1981. Discussion of on the politics of accounting disclosure and measurement: An analysis of economic incentives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 43-47. (JSTOR link).

Richardson, S. A. 2005. Discussion of Consequences of financial reporting failure for outside directors: Evidence from accounting restatements and audit committee members. Journal of Accounting Research (May): 335-342. (JSTOR link).

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