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Volume 1, 1963 - Volume 59, 2021 with JSTOR Links through 2007

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

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

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

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

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

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

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.

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.

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.

Iliev, P., D. P. Miller and L. Roth. 2014. Uninvited U.S. investors? Economic consequences of involuntary cross-listings. Journal of Accounting Research (May): 473-519.

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

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.

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

Indjejikian, R. J. 2007. Discussion of accounting information, disclosure, and the cost of capital. Journal of Accounting Research (May): 421-426.

Indjejikian, R. and M. Matejka. 2009. CFO fiduciary responsibilities and annual bonus incentives. Journal of Accounting Research (September): 1061-1093.

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.

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

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

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

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

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.

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

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.

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.

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.

Jackson, S. B. and X. Liu. 2010. The allowance for uncollectible accounts, conservatism, and earnings management. Journal of Accounting Research (June): 565-601.

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

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.

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.

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

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

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

Jagolinzer, A. D., D. F. Larcker and D. J. Taylor. 2011. Corporate governance and the information content of insider trades. Journal of Accounting Research (December): 1249-1274.

Jagolinzer, A. D., S. R. Matsunaga and P. E. Yeung. 2007. An analysis of insiders' use of prepaid variable forward transactions. Journal of Accounting Research (December): 1055-1079.

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.

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

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

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.

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.

Jame, R., R. Johnston, S. Markov and M. C. Wolfe. 2016. The value of crowdsourced earnings forecasts. Journal of Accounting Research (September): 1077-1110.

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.

Jansen, M. 2020. Resolving information asymmetry through contractual risk sharing: The case of private firm acquisitions. Journal of Accounting Research (December): 1203-1248.

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

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

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.

Jayaraman, S. 2008. Earnings volatility, cash flow volatility, and informed trading. Journal of Accounting Research (September): 809-851.

Jeffrey, N. G., T. O. Rusticus and R. S. Verdi. 2008. Implications of transaction costs for the post-earnings announcement drift. Journal of Accounting Research (June): 661-696.

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.

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

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

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.

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.

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.

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

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.

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.

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

Jia, Y., L. Van Lent and Y. Zeng. 2014. Masculinity, testosterone, and financial misreporting. Journal of Accounting Research (December): 1195-1246.

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.

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.

Jiang, X. 2016. Biases in accounting and nonaccounting information: Substitutes or complements? Journal of Accounting Research (December): 1297-1330.

Jin, W., J. Livnat and Y. Zhang. 2012. Option prices leading equity prices: Do option traders have an information advantage? Journal of Accounting Research (May): 401-431.

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

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

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

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.

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

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.

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

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

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

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.

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.

Johnson, T. L. and E. C. So. 2018. Asymmetric trading costs prior to earnings announcements: Implications for price discovery and returns. Journal of Accounting Research (March): 217-263.

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.

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.

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

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

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

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.

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.

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.

Joshi, P. 2020. Does private country-by-country reporting deter tax avoidance and income shifting? Evidence from BEPS Action Item 13. Journal of Accounting Research (May): 333-381.

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

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

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

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

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

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

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.

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

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

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

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.

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

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.

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

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.

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.

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

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

Journal of Accounting Research. 2008. In memorium: Sidney Davidson. Journal of Accounting Research (March): iii-iv.

Journal of Accounting Research. 2008. In memorium: Sidney Davidson. Journal of Accounting Research (May): iii-iv.

Journal of Accounting Research. 2008. In memorium: Sidney Davidson. Journal of Accounting Research (June): iii-iv.

Journal of Accounting Research. 2015. Retraction statement: Analysts' reactions to earnings preannouncement strategies. Journal of Accounting Research (September): 907.

Journal of Accounting Research. 2015. Retraction statement:  Libby, Hunton, Tan and Seybert. 2008. Relationship incentives and the optimistic/pessimistic pattern in analysts' forecasts. Journal of Accounting Research (September): 911-912.

Journal of Accounting Research. 2015. Retraction statement: Libby, Nelson and Hunton. 2006. Recognition v. disclosure, auditor tolerance for misstatement, and the reliability of stock-compensation and lease information. Journal of Accounting Research (September): 909-910. (Related to James E. Hunton's "scientific misconduct").

Journal of Accounting Research. 2015. Expression of concern. Journal of Accounting Research (September): 913. (Related to James E. Hunton's questionable data in another paper by Libby and Rennekamp, Self-serving attribution bias, overconfidence and the issuance of management forecasts. March 2012).

Journal of Accounting Research. 2017. Erratum. Journal of Accounting Research (September): 1017. (Refers to Floyd and List paper "Using field experiments in accounting and finance." May 2016).

Journal of Accountancy. 2019. Erratum. Journal of Accounting Research (March): 291. (Related to Hales, Kuang, and Venkataraman Volume 49(1) 2011. Who believes the hype? An experimental ...).

Journal of Accounting Research. 2021. 2020 Excellence in Refereeing Award. Journal of Accounting Research (June): 752-753.

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.

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

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

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

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.

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.

Jung, M. J., M. H. Franco Wong and X. F. Zhang. 2018. Buy side analysts and earnings conference calls. Journal of Accounting Research (June): 913-952.

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.

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.

Kachelmeier, S. J. and B. W. Van Landuyt. 2017. Prompting the benefit of the doubt: The joint effect of auditor-client social bonds and measurement uncertainty on audit adjustments. Journal of Accounting Research (September): 963-994.

Kachelmeier, S. J., B. E. Reichert and M. G. Williamson. 2008. Measuring and motivating quantity, creativity, or both. Journal of Accounting Research (May): 341-373.

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.

Kalay, A. 2014. International payout policy, information asymmetry, and agency costs. Journal of Accounting Research (May): 457-472.

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

Kama, I. and D. Weiss. 2013. Do earnings targets and managerial incentives affect sticky costs? Journal of Accounting Research (March): 201-224.

Kang, J. K., L. Stice-Lawrence, F. Wong and Y. Ting. 2021. The firm next door: Using satellite images to study local information advantage. Journal of Accounting Research (May): 713-750.

Kang, Q., Q. Liu and R. Qi. 2010. Predicting stock market returns with aggregate discretionary accruals. Journal of Accounting Research (September): 815-858.

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

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

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.

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

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.

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

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.

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

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

Kanodia, C. and H. Sapra. 2016. A real effects perspective to accounting measurement and disclosure: Implications and insights for future research. Journal of Accounting Research (May): 623-676.

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.

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.

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.

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.

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

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

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

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

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

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.

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

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

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

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.

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

Kaplan, Z., X. Martin and Y. Xie. 2021. Truncating optimism. Journal of Accounting Research (December): 1827-1884.

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.

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.

Karolyi, G. A. 2009. Discussion of A lobbying approach to evaluating the Sarbanes-Oxley Act of 2002. Journal of Accounting Research (May): 585-595.

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

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.

Kausar, A., R. J. Taffler and C. Tan. 2009. The going-concern market anomaly. Journal of Accounting Research (March): 213-239.

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.

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.

Ke, B., K. R. Petroni and Y. Yu. 2008. The effect of regulation FD on transient institutional investors' trading behavior. Journal of Accounting Research (September): 853-883.

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.

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

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

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

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

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

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.

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

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.

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

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

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

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.

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

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.

Keung, E., Z. Lin and M. Shih. 2010. Does the stock market see a zero or small positive earnings surprise as a red flag? Journal of Accounting Research (March): 105-135.

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

Khan, U. and N. B. Ozel. 2016. Real activity forecasts using loan portfolio information. Journal of Accounting Research (June): 895-937.

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

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.

Kho, B., R. M. Stulz and F. E. Warnock. 2009. Financial globalization, governance, and the evolution of the home bias. Journal of Accounting Research (May): 597-635.

Khurana, I. K. and W. Wang. 2019. International mergers and acquisitions laws, the market for corporate control, and accounting conservatism. Journal of Accounting Research (March): 241-290.

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

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

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

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