Notable Contributions to Accounting Literature Award
Thank you to the Association of International Certified Professional Accountants for generously supporting the Notable Contributions to Accounting Literature Award!
Previous Award Recipients
2024 Award
Press Release
Michelle Nessa, Casey M. Schwab, Bridget Stomberg, and Erin M. Towery
"How do IRS Resources Affect the Corporate Audit Process?"
The Accounting Review, March 2020, Volume 95, Issue 2: pp. 311–338.
2023 Award
Press Release
Lauren A. Cooper, D. Kip Holderness, Jr., Trevor L. Sorensen, and David A. Wood
“Robotic Process Automation in Public Accounting.”
Accounting Horizons, December 2019, Volume 33, No. 4, pp: 15–35.
and
Matthias Breuer
“How Does Financial-Reporting Regulation Affect Industry-Wide Resource Allocation?” Journal of Accounting Research, March 2021, Volume 59, No. 1, pp: 59-110.
2022 Award
Press Release
Eli Bartov, Lucile Faurel, and Partha Sarathy Mohanram
“Can Twitter Help Predict Firm-Level Earnings and Stock Returns?”
The Accounting Review, May 2018, Volume 93, Issue 3, pp. 25-57.
2021 Award
Press Release
Jun Dai and Miklos A. Vasarhelyi
"Toward Blockchain-Based Accounting and Assurance."
Journal of Information Systems, Fall 2017, Volume 31, No. 3, pp. 5-21.
2020 Award
Press Release
Mary E. Barth, Wayne R. Landsman, and Daniel J. Taylor
"The JOBS Act and Information Uncertainty in IPO Firms."
The Accounting Review, November 2017, Volume 92, No. 6, pp. 25-47.
2019 Award
Press Release
Yaniv Konchitchki and Panos N. Patatoukas
"Accounting Earnings and Gross Domestic Product"
Journal of Accounting and Economics, February 2014, Volume 57, No. 1, pp. 76-88,
and
"Taking the Pulse of the Real Economy Using Financial Statement Analysis: Implications for Macro Forecasting and Stock Valuation"
The Accounting Review, March 2014, Volume 89, No. 2, pp. 669-694
2018 Award
Press Release
Urooj Khan, Bin Li, Shivaram Rajgopal, Mohan Venkatachalam
"Do the FASB's Standards Add Shareholder Value?”
Accepted by The Accounting Review, June 2017 as Online Early-Preprint of Accepted Manuscript.
Publishing update: This paper has since been included in the following issue: The Accounting Review, March 2018, Volume 93, No. 2, pp. 209-247.
2017 Award
Press Release
Panos N. Patatoukas
“Customer-Base Concentration: Implications for Firm Performance and Capital Markets”
The Accounting Review. March 2012, Vol. 87, No. 2, pp. 363-392
2016 Award
Ilia D. Dichev, John R. Graham, Campbell R. Harvey, and Shivaram Rajgopal
"Earnings quality: Evidence from the field"
Journal of Accounting and Economics. Volume 56, Issues 2–3, Supplement 1, December 2013, pp. 1–33
2015 Award
Press Release
Rajiv D. Banker, Dmitri Byzalov, and Jose M. Plehn-Dujowich
"Demand Uncertainty and Cost Behavior"
The Accounting Review. May 2014, Vol. 89, No. 3, pp. 839-865
2014 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.
2013 Award
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.
2012 Award
Press Release
Mary Barth, Wayne Landsman, Mark Lang
"International Accounting Standards and Accounting Quality"
2011 Award
Press Release
Joni Young
"Making Up Users"
Accounting, Organizations and Society, v. 31, n. 6, 579-600 (2006).
2010 Award
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
2009 Award
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)
2008 Award
Press Release
Brian P. West
“Professionalism and Accounting Rules”
(New York: Routledge, 2003)
2007 Award
Erik Lie
"On the Timing of CEO Stock Option Awards"
Management Science (May, 2005)
2006 Award
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)
2005 Award
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)
2004 Award
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)
2003 Award
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)
2002 Award
David Burgstahler and Ilia Dichev
"Earnings Management to Avoid Earnings Decreases and Losses"
Journal of Accounting and Economics (December 1997)
2001 Award
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?"
2000 Award
James A. Ohlson, New York University
1999 Award
Krishna Palepu, Victor Bernard, and Paul Healy
"Business Analysis and Valuation"
Published by South-Western College Publishing (1996)
1998 Award
Shyam Sunder
"Theory of Accounting and Control"
Published by South-Western College Publishing
ISBN 0-5388-6686-1 (June 1997 Hardbound 212 pgs.)
1997 Award
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)
1996 Award
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
1995 Award
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
1994 Award
Baruch Lev
"On the Usefulness of Earnings: Lessons and Directions from Two Decades of Empirical Research"
Journal of Accounting Research 1989 Supplement
1993 Award
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
1992 Award
Mark A. Wolfson and Myron S. Scholes
"Taxes and Business Strategy: A Global Planning Approach"
1991 Award
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 SupplementVictor L. Bernard
"Cross-Sectional Dependence and Problems in Inference in Market-Based Accounting Research"
Journal of Accounting Research (Spring) 1987
1990 Award
Paul M. Healy
"The Effects of Bonus Plans on Accounting Decisions"
Journal of Accounting & Economics 1985
1989 Award
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
1988 Award
No Winner Selected
1987 Award
Robert S. Kaplan
"Measuring Manufacturing Performance: A New Challenge for Managerial Accounting Research"
The Accounting Review, October 1983
1986 Award
Carl T. Devine
"Essays in Accounting Theory"
American Accounting Association, 1985
1985 Award
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
1984 Award
Richard Leftwich
"Evidence of the Impact of Mandatory Changes in Accounting Principles on Corporate Loan Agreements"
Journal of Accounting and Economics (March) 1981
1983 Award
William H. Beaver
"Financial Reporting: An Accounting Revolution"
Prentice Hall, Inc., 1981
George J. Foster
"Financial Statement Analysis"
Prentice Hall, Inc., 1978
1982 Award
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
1981 Award
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
1980 Award
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
1979 Award
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
1978 Award
Peat, Marwick, Mitchell & Co.
"Research Opportunities in Auditing"
Thomas Dyckman, David Downes and Robert Magee
"Efficient Capital Markets and Accounting"
1977 Award
Robert G. May and Gary L. Sundem
"Research for Accounting Policy: An Overview"
The Accounting Review (October) 1976
1976 Award
Yuji Ijiri
"Theory of Accounting Measurement"
Studies in Accounting Research No. 10 1975
1975 Award
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
1973 Award
Robert R. Sterling
"Accounting Research, Education and Practice"
The Journal of Accountancy (September) 1973
1972 Award
Richard Mattessich
"Methodological Preconditions and Problems of a General Theory of Accounting"
The Accounting Review (July) 1972
1971 Award
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
1970 Award
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
1969 Award
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
1968 Award
Robert R. Sterling
"The Going Concern: An Examination"
The Accounting Review (July) 1968William H. Beaver
"Market Prices, Financial Ratios, and the Prediction of Failure"
The Journal of Accounting Research (Autumn) 1968
1967 Award
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
1966 Award
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