Must-reads "Analytical Research in Accounting"

Christoph J. Sextroh
May 08, 2017

In August 2016, the Journal of Accounting Research published a virtual issue edited by Haresh Sapra on analytical research in accounting (Analytical Research in JAR: The Role of Mandatory Reporting and Uniform Standards). The issue highlights several analytical papers published in JAR that deal with fundamental accounting questions such as the general desirablility of mandatory accounting reports or the need for uniform accounting standards.

This thread is meant to become a reading list for researchers interested in analytical research in accounting. Which (additional) articles or book do you recommend as a starting point for this field of research? What are your "must" and "maybe" reads? Which papers can serve as "role-models" for PhD students that wish to specialize in analytical research in accounting?

Christoph J. Sextroh
May 08, 2017

If you are interested in information and disclosure in capital markets, the work of Robert E. Verrecchia is a must-read, e.g.:

  • “Information Precision, Information Asymmetry, and the Cost of Capital,” Richard A. Lambert, Christian Leuz, and Robert E. Verrecchia, Review of Finance 16, 2012, 1-29.
  • “Accounting Information, Disclosure, and the Cost of Capital,” with Richard A. Lambert and Christian Leuz, Journal of Accounting Research 45, 2007, 385-420.
  • “Disclosure Bias,” with Paul E. Fischer, Journal of Accounting and Economics 38, 2004, 223-250.
  • “Essays on Disclosure,” Robert E. Verrecchia, Journal of Accounting and Economics, Journal of Accounting and Economics 32, 2001, 97-180.
  • “Reporting Bias,” with Paul E. Fischer, The Accounting Review 75, 2000, 229-245.