Journal of Accounting Research

Measuring Value Relevance in a (Possibly) Inefficient Market
pp. 965-986(22)
Authors: Aboody, David; Hughes, John; Liu, Jing

Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10-Q Filings
pp. 987-1012(26)
Authors: Balsam, Steven; Bartov, Eli; Marquardt, Carol

Performance Impact of the Elimination of Direct Labor Variance Reporting: A Field Study
pp. 1013-1036(24)
Authors: Banker, Rajiv D.; Devaraj, Sarv; Schroeder, Roger G.; Sinha, Kingshuk K.

Incentives, Discretion, and Asset Valuation in Closed-End Mutual Funds
pp. 1037-1070(34)
Authors: Chandar, Nandini; Bricker, Robert

Accounting Policies in Agencies with Moral Hazard and Renegotiation
pp. 1071-1090(20)
Authors: Christensen, Peter Ove; Demski, Joel S.; Frimor, Hans

Large-Sample Evidence on the Debt Covenant Hypothesis
pp. 1091-1123(33)
Authors: Dichev, Ilia D.; Skinner, Douglas J.

Classifications Manipulation and Nash Accounting Standards
pp. 1125-1162(38)
Author: Dye, Ronald A.

The Impact of Taxes on Corporate Defined Benefit Plan Asset Allocation
pp. 1163-1190(28)
Author: Frank, Mary Margaret

The Cost of Employee Stock Option Grants: An Empirical Analysis
pp. 1191-1217(27)
Author: Marquardt, Carol A.

Shredded Reputation: The Cost of Audit Failure
pp. 1221-1245(25)
Authors: Chaney, Paul K.; Philipich, Kirk L.

Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
pp. 1247-1274(28)
Authors: DeFond, Mark L.; Raghunandan, K.; Subramanyam, K.R.