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American Accounting Association

Notable Contributions to Accounting Literature Award

Press Release

S.P. Kothari, Susan Shu, and Peter D. Wysocki
"Do Managers Withhold Bad News?"
Journal of Accounting Research. Volume 47, Issue 1, pages 241-276, March 2009.

Press Release

Karen M. Hennes, Andrew J. Leone and Brian P. Miller
"The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover"
The Accounting Review.  Volume 83, Issue 6 (November 2008) pp. 1487-1519.

Press Release

Mary Barth, Wayne Landsman, Mark Lang
"International Accounting Standards and Accounting Quality"

Press Release

Joni Young
"Making Up Users"
Accounting, Organizations and Society, v. 31, n. 6, 579-600 (2006).

Press Release

Luzi Hail and Christian Leuz
"International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?"
Journal of Accounting Research Volume 44 2006

Press Release

Scott Richardson, Richard Sloan, Mark Soliman and İrem Tuna
“Accrual Reliability, Earnings Persistence and Stock Prices”
Journal of Accounting and Economics (Vol. 39, 2005)

Press Release

Brian P. West
“Professionalism and Accounting Rules”
(New York: Routledge, 2003)


Erik Lie
"On the Timing of CEO Stock Option Awards"
Management Science (May, 2005)


Shannon W. Anderson, Rice University, and S. Mark Young, University of Southern California
"Implementing Management Innovations: Lessons Learned from Activity Based Costing in the U.S. Automobile Industry"
Kluwer Academic Publishers, 2001

John H. Evans III, University of Pittsburgh; Rebecca L. Hannan, Georgia State University; Ranjani Krishnan, Michigan State University; and Donald V. Moser, University of Pittsburgh
"Honesty in Managerial Reporting"
The Accounting Review, (October 2001)

John R. Graham, Duke University; Campbell R. Harvey, Duke University/National Bureau of Economic Research; and Shivaram Rajgopal, University of Washington-Seattle
"The Economic Implications of Corporate Financial Reporting"
Journal of Accounting and Economics, (Vol 40, 2005)


April Klein, New York University
"Audit Committee, Board of Director Characteristics, and Earnings Management"
Journal of Accounting & Economics (2002) and
"Economic Determinants of Audit Committee Independence"
The Accounting Review (April 2002)


Mark W. Nelson and John A. Elliott, Cornell University
Robin L. Tarpley, George Washington University
"Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions"
The Accounting Review (Supplement 2002)


Richard Frankel, Massachusetts Institute of Technology and
Charles Lee, Cornell University
"Accounting Valuation, Market Expectation, and Cross-Sectional Stock Returns"
Journal of Accounting and Economics (June 1998)


David Burgstahler and Ilia Dichev
"Earnings Management to Avoid Earnings Decreases and Losses"
Journal of Accounting and Economics (December 1997)


Christine A. Botosan, University of Utah
"Disclosure Level and the Cost of Equity Capital"

Richard G. Sloan, University of Michigan
"Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?"


James A. Ohlson, New York University


Krishna Palepu, Victor Bernard, and Paul Healy
"Business Analysis and Valuation"
Published by South-Western College Publishing (1996)


Shyam Sunder
"Theory of Accounting and Control"
Published by South-Western College Publishing
ISBN 0-5388-6686-1 (June 1997 Hardbound 212 pgs.)


Marc. J. Epstein
"Measuring Corporate Environmental Performance: Best Practices for Costing and Measuring an Effective Environmental Strategy"
ISBN 0-7863-0230-5 (Out of print)


Robert Libby and Joan L. Luft
"Determinants of Judgment Performance in Accounting Settings: Ability, Knowledge, Motivation and Environment"
Accounting Organizations and Society 1993, 18, p. 425


James A. Ohlson

"A Syntheses of Security Theory and the Role of Dividends, Cash Flows, and Earnings"
Contemporary Accounting Research (Spring) 1990 and

"The Theory of Value and Earnings, and an Introduction to the Ball-Brown Analysis"
Contemporary Accounting Research (Fall) 1991


Baruch Lev
"On the Usefulness of Earnings: Lessons and Directions from Two Decades of Empirical Research"
Journal of Accounting Research 1989 Supplement


Victor L. Bernard and J.K. Thomas

"Evidence That Stock Prices Do Not Fully Reflect the Implications of Current Earnings for Future Earnings"
Journal of Accounting and Economics (December) 1990 and

"Post-Earnings Announcement Drift: Delayed Price Response or Risk Premium?"
Journal of Accounting Research


Mark A. Wolfson and Myron S. Scholes
"Taxes and Business Strategy: A Global Planning Approach"


Jane Ou and Stephen H. Penman
"Financial Statement Analysis and the Prediction of Stock Returns"
Journal of Accounting and Economics 1989 and

"Accounting Measurement, Price-Earnings Ratio, and the Information Content of Security Prices"
Journal of Accounting Research 1989 Supplement

Victor L. Bernard
"Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research"
Journal of Accounting Research (Spring) 1987


Paul M. Healy
"The Effects of Bonus Plans on Accounting Decisions"
Journal of Accounting & Economics 1985


Mark A. Wolfson
"Empirical Evidence of Incentive Problems and their Mitigation in Oil and Gas Tax Shelter Programs"
Principles and Agents: The Structure of Business, Pratt & Zeckhauser (eds) in 1985 by Harvard Business School Press


No Winner Selected


Robert S. Kaplan
"Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research"
The Accounting Review, October 1983


Carl T. Devine
"Essays in Accounting Theory"
American Accounting Association, 1985


Robert Libby
"Accounting and Human Information Proceeding: Theory and Applications"
Prentice Hall, Inc., 1981

William R. Kinney, Jr. and William L. Felix, Jr.
"Research in the Auditor's Opinion Formulation Process; State of the Art"
The Accounting Review (April) 1982


Richard Leftwich
"Evidence of the Impact of Mandatory Changes in Accounting Principles on Corporate Loan Agreements"
Journal of Accounting and Economics (March) 1981


William H. Beaver
"Financial Reporting: An Accounting Revolution"
Prentice Hall, Inc., 1981

George J. Foster
"Financial Statement Analysis"
Prentice Hall, Inc., 1978


Nicholas Dopuch and Shyam Sunder
"FASB's Statement on Objectives and Elements of Financial Accounting: A Review"
The Accounting Review (January) 1980

Michael W. Maher
"The Impact of Regulation on Controls: Firms' Response to the Foreign Corrupt Practices Act"
The Accounting Review (October) 1981


Leo Herbert
"Auditing the Performance of Management"
Wadsworth, Inc., 1979

George Foster
"Accounting Policy Decisions and Capital Market Research"
Journal of Accounting and Economics 1980


Eldon S. Hendriksen
Accounting Theory
Richard D. Irwin, Inc., 1977

Ross L. Watts and Jerold L. Zimmerman
"The Demand for and Supply of Accounting Theories: The Market for Excuses"
The Accounting Review (April) 1979


William H. Beaver
"Current Trends in Corporate Disclosure"

Ross L. Watts and Jerold L. Zimmerman
"Towards a Positive Theory of the Determinants of Accounting Standards"
The Accounting Review (January) 1978


Peat, Marwick, Mitchell & Co.
"Research Opportunities in Auditing"

Thomas Dyckman, David Downes and Robert Magee
"Efficient Capital Markets and Accounting"


Robert G. May and Gary L. Sundem
"Research for Accounting Policy: An Overview"
The Accounting Review (October) 1976


Yuji Ijiri
"Theory of Accounting Measurement"
Studies in Accounting Research No. 10 1975


Nicholas Gonedes and Nicholas Dopuch
"Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work"
The Journal of Accounting Research Volume 12 Supplement 1974


Robert R. Sterling
"Accounting Research, Education and Practice"

The Journal of Accountancy (September) 1973


Richard Mattessich
"Methodological Preconditions and Problems of a General Theory of Accounting"
The Accounting Review (July) 1972


C. West Churchman
"On the Facility, Felicity, and Morality of Measuring Social Change"
The Accounting Review (January) 1971

Yuji Ijiri and Robert S. Kaplan
"A Model for Integrating Sampling Objectives in Auditing"
Journal of Accounting Research (Spring) 1971


Robert K. Mautz
"Financial Reporting by Diversified Companies"
New York: Financial Executives Research Foundation, 1968

Joel S. Demski and Gerald Feltham
"The Use of Models in Information Evaluation"
The Accounting Review (October) 1970

"The Allocation Problem in Financial Accounting Theory - Studies in Accounting Research #3"

Chicago, American Accounting Association 1969


Jack Gray and John K. Simmons
"An Investigation of the Effects of Differing Accounting Frameworks on the Prediction of Net Income"
The Accounting Review October 1969

David Solomons
"Divisional Performance: Measurement and Control"
Financial Executives Research Foundation, Inc., 1965 - later published by Richard D. Irwin


Robert R. Sterling
"The Going Concern: An Examination"
The Accounting Review (July) 1968

William H. Beaver
"Market Prices, Financial Ratios, and the Prediction of Failure"
The Journal of Accounting Research (Autumn) 1968


Yuji Ijiri
"The Foundation of Accounting Measurement"
Prentice Hall, 1967

Joel S. Demski
"An Accounting System Structured on a Linear Programming Model"
The Accounting Review (October) 1967


R. J. Chambers
"Accounting, Evaluation and Economic Behavior"
The Accounting Review (July) 1966

Y. Ijiri and R. K. Jaedicke
"Reliability and Objectivity of Accounting Measurements"
The Accounting Review (July) 1966

W. J. Vatter
"Accounting for Leases"
Journal of Accounting Research (Autumn) 1966

Thomas R. Dyckman
"One the Effects of Earnings-Trend, Size and Inventory Valuation Procedures in Evaluating a Business Firm"
Research in Accounting Measurement 1966


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