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Volume 1, 1963 - Volume 59, 2021 with JSTOR Links through 2007
Recent Updates by Year
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
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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.
Nagar, V. 2004. Discussion of investor protection and corporate governance: Evidence from CEO turnover. Journal of Accounting Research (May): 313-318.
Nagar, V., M. V. Rajan and R. Saouma. 2009. The incentive value of inventory and cross-training in modern manufacturing. Journal of Accounting Research (September): 991-1025.
Nair, R. D. 1979. Economic analyses and accounting techniques: An empirical study. Journal of Accounting Research (Spring): 225-242.
Narayanamoorthy, G. 2006. Conservatism and cross-sectional variation in the post-earnings announcement drift. Journal of Accounting Research (September): 763-789.
Narayanan, V. G. 1994. An analysis of auditor liability rules. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 39-59.
Narayanan, V. G. 2003. Activity-based pricing in a monopoly. Journal of Accounting Research (June): 473-502.
Nash, M. 1971. Discussion of LIFO and the diffusion of innovation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 228-230.
Nelson, C. L. 1967. Critical synthesis of conference papers. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 235-240.
Nelson, C. R. 1971. Discussion of a statistical model of earnings estimation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 191-192.
Nelson, K. and R. H. Strawser. 1970. A note on APB Opinion No. 16. Journal of Accounting Research (Autumn): 284-289.
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.
Neter, J. 1966. Discussion of financial ratios as predictors of failure. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 112-118.
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.
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.
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.
Neumann, B. R. and L. A. Friedman. 1978. Opportunity costs: Further evidence through an experimental replication. Journal of Accounting Research (Autumn): 400-410.
Neumann, F. 1968. The auditing standard of consistency. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-17.
Newberry, K. J. 1998. Foreign tax credit limitations and capital structure decisions. Journal of Accounting Research (Spring): 157-166.
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.
Newman, D. P. 1981. An investigation of the distribution of power in the APB and FASB. Journal of Accounting Research (Spring): 247-262.
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.
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.
Newman, D. P. and K. E. Novoselov. 2009. Delegation to encourage communication of problems. Journal of Accounting Research (September): 911-942.
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.
Newman, P. and R. Sansing. 1993. Disclosure policies with multiple users. Journal of Accounting Research (Spring): 92-112.
Nezlobin, A. 2012. Accrual accounting, information sufficiency, and equity valuation. Journal of Accounting Research (March): 233-273.
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.
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.
Nguyen, T. 2021. The effectiveness of white-collar crime enforcement: Evidence from the war on terror. Journal of Accounting Research (March): 5-58.
Nichols, D. R. and D. B. Smith. 1983. Auditor credibility and auditor changes. Journal of Accounting Research (Autumn): 534-544.
Nichols, D. R. and J. J. Tsay. 1979. Security price reactions to long-range executive earnings forecasts. Journal of Accounting Research (Spring): 140-155.
Nielsen, O. 1966. A predecessor of direct costing. Journal of Accounting Research (Spring): 119-120.
Nikolaev, V. V. 2010. Debt covenants and accounting conservatism. Journal of Accounting Research (March): 137-175.
Nobes, C. W. 1981. An empirical analysis of international accounting principles: A comment. Journal of Accounting Research (Spring): 268-270.
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.
Noreen, E. 1988. An empirical comparison of probit and OLS regression hypothesis tests. Journal of Accounting Research (Spring): 119-133.
Noreen, E. and M. Wolfson. 1981. Equilibrium warrant pricing models and accounting for executive stock options. Journal of Accounting Research (Autumn): 384-398.
Nurnberg, H. 1969. A note on the financial reporting of depreciation and income taxes. Journal of Accounting Research (Autumn): 257-261.
Nurnberg, H. 1970. Tax allocation for differences in original bases. Journal of Accounting Research (Autumn): 217-231.
Nurnberg, H. 1973. A strange animal. Journal of Accounting Research (Autumn): 331-333.
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.
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.
O'Brien, P. C. 1990. Forecast accuracy of individual analysts in nine industries. Journal of Accounting Research (Autumn): 286-304.
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.
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.
O' Brien, P. C., M. F. McNichols and H. Lin. 2005. Analyst impartiality and investment banking relationships. Journal of Accounting Research (September): 623-650.
Ogneva, M. 2013. Discussion of What do management earnings forecasts convey about the macroeconomy? Journal of Accounting Research (May): 267-279.
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.
Ohlson, J. A. 1975. The complete ordering of information alternatives for a class of portfolio-selection models. Journal of Accounting Research (Autumn): 267-282.
Ohlson, J. A. 1979. Residual (API) analysis and the private value of information. Journal of Accounting Research (Autumn): 506-527.
Ohlson, J. A. 1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research (Spring): 109-131.
Ohlson, J. A. 1983. Price-earnings ratios and earnings capitalization under uncertainty. Journal of Accounting Research (Spring): 141-154.
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.
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.
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.
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.
Ohlson, J. A. and X. Zhang. 1999. On the theory of forecast horizon in equity valuation. Journal of Accounting Research (Autumn): 437-449.
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.
Oliphant, W. J. 1971. The search for accounting principles. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 93-98.
Oliver, B. L. 1972. A study of confidence interval financial statements. Journal of Accounting Research (Spring): 154-166.
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.
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.
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.
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.
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.
Olson, N. O. 1968. Discussion of the auditing standard of consistency. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 23-26.
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.
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.
Oppong, A. 1980. Information content of annual earnings announcements revisited. Journal of Accounting Research (Autumn): 574-584.
Otley, D. T. 1978. Budget use and managerial performance. Journal of Accounting Research (Spring): 122-149.
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.
Ou, J. A. 1990. The information content of nonearnings accounting numbers as earnings predictors. Journal of Accounting Research (Spring): 144-163.
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.
Outslay, E. 1992. Discussion of foreign tax credit limitations and preferred stock issuances. Journal of Accounting Research (Studies on Accounting and Taxation): 125-130.
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.
Ozan, T. and T. Dyckman. 1971. A normative model for investigation decisions involving multiorigin cost variances. Journal of Accounting Research (Spring): 88-115.
Ozkan, N., Z. Singer and H. You. 2012. Mandatory IFRS adoption and the contractual usefulness of accounting information in executive compensation. Journal of Accounting Research (September): 1077-1107.
Pae, S. 1999. Acquisition and discretionary disclosure of private information and its implications for firms' productive activities. Journal of Accounting Research (Autumn): 465-474. 2004. Corrigendum to: Acquisition and discretionary disclosure of private information and its implications for firms' productive activities. Journal of Accounting Research (March): 121.
Pae, S. 2002. Optimal disclosure policy in oligopoly markets. Journal of Accounting Research (June): 901-932.
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.
Palmrose, Z. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research (Spring): 97-110.
Palmrose, Z. 1986. The effect of nonaudit services on the pricing of audit services: Further evidence. Journal of Accounting Research (Autumn): 405-411.
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.
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.
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.
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.
Park, H. and D. Vrettos. 2015. The moderating effect of relative performance evaluation on the risk incentive properties of executives' equity portfolios. Journal of Accounting Research (December): 1055-1108.
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.
Parker, R. H. 1966. A note on Savary's "Le Parfait Negociant". Journal of Accounting Research (Autumn): 260-261.
Parker, R. H. 1968. Discounted cash flow in historical perspective. Journal of Accounting Research (Spring): 58-71.
Parker, W. M. 1966. Business combinations and accounting valuation. Journal of Accounting Research (Autumn): 149-154.
Pastena, V. and J. Ronen. 1979. Some hypotheses on the pattern of management's informal disclosures. Journal of Accounting Research (Autumn): 550-564.
Patell, J. M. 1976. Corporate forecasts of earnings per share and stock price behavior: Empirical test. Journal of Accounting Research (Autumn): 246-276.
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.
Patell, J. M. 1979. The API and the design of experiments. Journal of Accounting Research (Autumn): 528-549. (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.
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.
Patterson, E. R. 1993. Strategic sample size choice in auditing. Journal of Accounting Research (Autumn): 272-293.
Paton, W. A. 1963. Accounting and utilization of resources. Journal of Accounting Research (Spring): 44-72.
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.
Paton, W. A. 1968. Observations on inflation from an accounting stance. Journal of Accounting Research (Spring): 72-85.
Patz, D. H. and J. R. Boatsman. 1972. Accounting principle formulation in an efficient markets environment. Journal of Accounting Research (Autumn): 392-403.
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.
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.
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.
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.
Peles, Y. 1970. Amortization of advertising expenditures in the financial statements. Journal of Accounting Research (Spring): 128-137.
Penman, S. H. 1980. An empirical investigation of the voluntary disclosure of corporate earnings forecasts. Journal of Accounting Research (Spring): 132-160.
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.
Penman, S. H., S. A. Richardson and I. Tuna. 2007. The book-to-price effect in stock returns: Accounting for leverage. Journal of Accounting Research (May): 427-467.
Penno, M. 1984. Asymmetry of pre-decision information and managerial accounting. Journal of Accounting Research (Spring): 177-191.
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.
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.
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.
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.
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.
Petroni, K. and M. Beasley. 1996. Errors in accounting estimates and their relation to audit firm type. Journal of Accounting Research (Spring): 151-171.
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.
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.
Philips, G. E. 1970. Error in accounting allocations. Journal of Accounting Research (Spring): 156-158.
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.
Phillips, F. 1999. Auditor attention to and judgments of aggressive financial reporting. Journal of Accounting Research (Spring): 167-189.
Phillips, G. M. 2013. Discussion of A measure of competition based on 10-K filings. Journal of Accounting Research (May): 437-447.
Picconi, M. J. 1977. A reconsideration of the recognition of advertising assets on financial statements. Journal of Accounting Research (Autumn): 317-326.
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.
Pincus, M. 1983. Information characteristics of earnings announcements and stock market behavior. Journal of Accounting Research (Spring): 155-183.
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.
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.
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.
Piotroski, J. D. 2007. Discussion of The book-to-price effect in stock returns: Accounting for leverage. Journal of Accounting Research (May): 469-479.
Piotroski, J. D. and S. Srinivasan. 2008. Regulation and bonding: The Sarbanes-Oxley Act and the flow of international listings. Journal of Accounting Research (May): 383-425.
Piotroski, J. D., T. J. Wong and T. Zhang. 2015. Political incentives to suppress negative information: Evidence from Chinese listed firms. Journal of Accounting Research (May): 405-459.
Plantin, G., H. Sapra and H. S. Shin. 2008. Marking-to-market: Panacea or Pandora's box? Journal of Accounting Research (May): 435-460.
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.
Plumlee, R. D. 1985. The standard of objectivity for internal auditors: Memory and bias effects. Journal of Accounting Research (Autumn): 683-699.
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.
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.
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.
Potter, G. 1992. Accounting earnings announcements, institutional investor concentration, and common stock returns. Journal of Accounting Research (Spring): 146-155.
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.
Pownall, G. 1993. Discussion of the relative informativeness of accounting disclosures in different countries. Journal of Accounting Research (Studies on International Accounting): 224-229.
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.
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.
Pratt, J. 1982. Post-cognitive structure: Its determinants and relationship to perceived information use and predictive accuracy. Journal of Accounting Research (Spring): 189-209.
Purdy, C. R. 1965. Industry patterns of capacity or volume choice: Their existence and rationale. Journal of Accounting Research (Autumn): 228-241.
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.
Puro, M. 1984. Audit firm lobbying before the Financial Accounting Standards Board: An empirical study. Journal of Accounting Research (Autumn): 624-646.
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.
Qu, H. 2013. How do market prices and cheap talk affect coordination? Journal of Accounting Research (December): 1221-1260.
Rajan, M. V. 1992. Management control systems and the implementation of strategies. Journal of Accounting Research (Autumn): 227-248.
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.
Rajan, M. V. and S. Reichelstein. 2006. Subjective performance indicators and discretionary bonus pools. Journal of Accounting Research (June): 585-618.
Rajan, M. V. and S. Reichelstein. 2009. Depreciation rules and the relation between marginal and historical cost. Journal of Accounting Research (June): 823-865.
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.
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.
Ralf, E. and A. Wagenhofer. 2019. Effects of increasing enforcement on financial reporting quality and audit quality. Journal of Accounting Research (March): 121-168.
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.
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.
Ramanna, K. and S. Roychowdhury. 2010. Elections and discretionary accruals: Evidence from 2004. Journal of Accounting Research (May): 445-475.
Ramnath, S. 2002. Investor and analyst reactions to earnings announcements of related firms: An empirical analysis. Journal of Accounting Research (December): 1351-1376.
Ramsay, R. J. 1994. Senior/manager differences in audit workpaper review performance. Journal of Accounting Research (Spring): 127-135.
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.
Rappaport, A. 1966. Towards a theory of interim reports: A modification and an extension. Journal of Accounting Research (Spring): 121-126.
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.
Rau, P. R. and J. Xu. 2013. How do ex ante severance pay contracts fit into optimal executive incentive schemes? Journal of Accounting Research (June): 631-671.
Rauter, T. 2020. The effect of mandatory extraction payment disclosures on corporate payment and investment policies abroad. Journal of Accounting Research (December): 1075-1116.
Ray, K. 2007. Performance evaluations and efficient sorting. Journal of Accounting Research (September): 839-882.
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.
Rayman, R. A. 1969. An extension of the system of accounts: The segregation of funds and value. Journal of Accounting Research (Spring): 53-89.
Rebello, M. and K. D. Wei. 2014. A glimpse behind a closed door: The long-term investment value of buy-side research and its effect on fund trades and performance. Journal of Accounting Research (June): 775-815.
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.
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.
Rego, S. O. and R. Wilson. 2012. Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research (June): 775-809.
Reichelstein, S. 2000. Providing managerial incentives: Cash flows versus accrual accounting. Journal of Accounting Research (Autumn): 243-269.
Reichelt, K. and D. Wang. 2010. National and office-specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research (June): 647-686.
Reilly, F. K. and H. F. Stettler. 1972. Factors influencing success on the CPA examination. Journal of Accounting Research (Autumn): 308-321.
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.
Rennekamp, K. 2012. Processing fluency and investors' reactions to disclosure readability. Journal of Accounting Research (December): 1319-1354.
Revsine, L. 1970. Change in budget pressure and its impact on supervisor behavior. Journal of Accounting Research (Autumn): 290-292.
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.
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