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On the Decomposition of the Estimation Problem in Financial AccountingA. Barnea and S. Sadan · Journal of Accounting Research · 1974

A NOTE ON INVESTMENT CRITERIA AND THE ESTIMATION PROBLEM IN FINANCIAL ACCOUNTINGJeffrey E. Jarrett · 1980

A Least Squares Allocation ModelRichard P. Brief and Joel Owen · Journal of Accounting Research · 1968

A Reformulation of the Estimation ProblemRichard P. Brief and Joel Owen · Journal of Accounting Research · 1973

Accounting for Leveraged Leases: A CommentRichard P. Brief and Joel Owen · Journal of Accounting Research · 1978

Depreciation and Capital Gains: A "New" ApproachRichard P. Brief and Joel Owen · The Accounting Review · 1968

The Role of the Accountant in Investment AnalysisRichard P. Brief and Joel Owen · Financial Analysts Journal · 1975

On the Bias in Accounting Allocations Under UncertaintyRichard P. Brief and Joel Owen · Journal of Accounting Research · 1969

Present Value Models and the Multi-Asset ProblemRichard P. Brief and Joel Owen · The Accounting Review · 1973

Tax Aggressiveness and Accounting FraudLENNOX, CLIVE; LISOWSKY, PETRO; PITTMAN, JEFFREY · Journal of Accounting Research · 2013

Large shareholders and accounting researchHope, Ole-Kristian · China Journal of Accounting Research · 2013

Determinants of audit report lagAfify, H.A.E. · Journal of Applied Accounting Research · 2009

Is “not‐real” price lawful?Siswantoro, Dodik · Journal of Islamic Accounting and Business Research · 2012

Environmental Performance and Corporate DisclosureRobert W. Ingram and Katherine Beal Frazier · Journal of Accounting Research · 1980

MaterialityErnest L. Hicks · Journal of Accounting Research · 1964

Outsourcing decision under Utopian environmentRay, Amitava; Sarkar, Bijan; Sanyal, Subir · Journal of Applied Accounting Research · 2008

Auditing, Consulting, and Auditor IndependenceDan A. Simunic · Journal of Accounting Research · 1984