Author Page for Ross L. Watts

Rice University - Jesse H. Jones Graduate School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore

Downloads 3,574 (5,267)

Citation 3

Abstract:

The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis

Journal of Business Finance and Accounting, Vol. 43, No. 5-6, 2016

Number of pages: 45 Posted: 06 Jul 2016 Last Revised: 27 Jul 2016

Karthik Balakrishnan, Ross L. Watts and Luo Zuo

Rice University - Jesse H. Jones Graduate School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore

Downloads 431 (112,176)

Citation 9

Abstract:

8.

Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism

MIT Sloan Research Paper No. 4640

Number of pages: 59 Posted: 07 Mar 2007 Last Revised: 09 Jan 2010

Mozaffar Khan, Mozaffar Khan and Ross L. Watts

University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 3,739 (4,963)

Citation 102

Abstract:

9.

Asymmetric Timeliness of Earnings, Market-to-Book and Conservatism in Financial Reporting

MIT Sloan Research Paper No. 4550-05, Simon Business School Working Paper No. FR 04-21

Number of pages: 56 Posted: 20 Dec 2004

Sugata Roychowdhury and Ross L. Watts

Northwestern University Kellogg School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 3,556 (5,420)

Citation 54

Abstract:

10.

Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment

Review of Accounting Studies, Vol. 17, No. 4, 2012, Harvard Business School Accounting & Management Unit Working Paper No. 09-106

Number of pages: 50 Posted: 21 May 2008 Last Revised: 12 Jun 2012

Karthik Ramanna and Ross L. Watts

University of Oxford - Blavatnik School of Government and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 2,898 (7,548)

Citation 67

Abstract:

11.

Evidence on the Effects of Unverifiable Fair-Value Accounting

Harvard Business School Working Paper No. 08-014

Number of pages: 60 Posted: 08 Sep 2007

Karthik Ramanna and Ross L. Watts

University of Oxford - Blavatnik School of Government and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 2,401 (10,095)

Citation 41

Abstract:

12.

A Framework for Financial Reporting Standards: Issues and a Suggested Model

Downloads 2,165 (11,960)

2

A Framework for Financial Reporting Standards: Issues and a Suggested Model

Accounting Horizons, Vol. 24, No. 3, 2010, University of Alberta School of Business Research Paper No. 2013-678

Number of pages: 26 Posted: 02 Aug 2009 Last Revised: 10 Jun 2013

Robert J. Bloomfield, Theodore E. Christensen, Theodore E. Christensen, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder, Ross L. Watts and Robert H. Colson

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Grant Thornton LLP

Downloads 2,165 (11,711)

Citation 2

Abstract:

A Framework for Financial Reporting Standards: Issues and a Suggested Model

University of Alberta School of Business Research Paper No. 2013-1004

Posted: 15 Jan 2010 Last Revised: 12 Jun 2013

Robert J. Bloomfield, Theodore E. Christensen, Theodore E. Christensen, Robert H. Colson, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder and Ross L. Watts

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

13.

What Has the Invisible Hand Achieved?

Number of pages: 27 Posted: 03 Feb 2006

Ross L. Watts

Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 1,453 (22,287)

Citation 26

Abstract:

14.

Corporate Financial Statements, a Product of the Market and Political Processes

Australian Journal of Management, Vol. 4, April, 1977

Number of pages: 42 Posted: 21 Jul 2006

Ross L. Watts

Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 1,387 (23,875)

Citation 22

Abstract:

15.

A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP

Accounting Horizons, Vol. 22, No. 2, 2008, University of Alberta School of Business Research Paper No. 2013-679

Number of pages: 17 Posted: 11 Oct 2007 Last Revised: 10 Jun 2013

Karim Jamal, George J. Benston, Douglas R. Carmichael, Theodore E. Christensen, Theodore E. Christensen, Robert H. Colson, Stephen R. Moehrle, Shivaram Rajgopal, Thomas L. Stober, Shyam Sunder and Ross L. Watts

University of Alberta - Department of Accounting, Operations & Information Systems, Emory University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 1,291 (26,479)

Citation 2

Abstract:

16.

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-682, Johnson School Research Paper Series No. 37-09

Number of pages: 19 Posted: 04 Jul 2009 Last Revised: 11 Jun 2013

Robert H. Colson, Robert J. Bloomfield, Theodore E. Christensen, Theodore E. Christensen, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder and Ross L. Watts

Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 1,261 (27,463)

Citation 1

Abstract:

17.

A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-683, Johnson School Research Paper Series No. 21-09

Number of pages: 16 Posted: 16 Apr 2009 Last Revised: 11 Jun 2013

Karim Jamal, Robert H. Colson, Robert J. Bloomfield, Theodore E. Christensen, Theodore E. Christensen, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder and Ross L. Watts

University of Alberta - Department of Accounting, Operations & Information Systems, Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 990 (38,829)

Citation 9

Abstract:

18.

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement Presentation'

Johnson School Research Paper Series No. #32-09

Number of pages: 18 Posted: 24 Jun 2009 Last Revised: 19 Aug 2022

Robert H. Colson, Robert J. Bloomfield, Theodore E. Christensen, Theodore E. Christensen, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Thomas L. Stober and Ross L. Watts

Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Notre Dame - Department of Accountancy and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 636 (70,445)

Citation 1

Abstract:

19.

Understanding Practice and Institutions: A Historical Perspective

Downloads 460 (105,025)

2

Understanding Practice and Institutions: A Historical Perspective

Number of pages: 36 Posted: 16 Jun 2016 Last Revised: 04 Jul 2016

Ross L. Watts and Luo Zuo

Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore

Downloads 460 (103,970)

Citation 2

Abstract:

Understanding Practice and Institutions: A Historical Perspective

Accounting Horizons, Vol. 30, No. 3, 2016

Posted: 30 Jul 2016

Ross L. Watts and Luo Zuo

Massachusetts Institute of Technology (MIT) - Sloan School of Management and National University of Singapore

Abstract:

20.

Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-693, Johnson School Research Paper Series No. 38-09

Number of pages: 14 Posted: 07 Jul 2009 Last Revised: 11 Jun 2013

Robert J. Bloomfield, Theodore E. Christensen, Theodore E. Christensen, Robert H. Colson, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary Previts, Thomas L. Stober, Shyam Sunder and Ross L. Watts

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 427 (114,558)

Abstract:

21.

Comments on Proposed SEC 2010-2015 Draft Strategic Plan

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-696, Johnson School Research Paper Series No. 04-2010

Number of pages: 12 Posted: 28 Nov 2009 Last Revised: 11 Jun 2013

Robert J. Bloomfield, Theodore E. Christensen, Theodore E. Christensen, Jonathan C. Glover, Susan F. Haka, Karim Jamal, James A. Ohlson, Stephen H. Penman, Kathy R. Petroni, Eiko Tsujiyama and Ross L. Watts

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 390 (127,168)

Abstract:

22.

Response to the FASB's Preliminary Views on Financial Instruments with Characteristics of Equity

University of Alberta School of Business Research Paper No. 2013-1011

Number of pages: 7 Posted: 16 Jan 2009 Last Revised: 12 Jun 2013

Thomas L. Stober, Douglas R. Carmichael, Theodore E. Christensen, Theodore E. Christensen, Robert H. Colson, Karim Jamal, Stephen R. Moehrle, Shivaram Rajgopal, Shyam Sunder and Ross L. Watts

University of Notre Dame - Department of Accountancy, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 314 (161,142)

Abstract:

23.

Response to FAF Exposure Draft on 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB'

University of Alberta School of Business Research Paper No. 2013-1010

Number of pages: 15 Posted: 08 Feb 2008 Last Revised: 12 Jun 2013

George J. Benston, Theodore E. Christensen, Theodore E. Christensen, Robert H. Colson, Karim Jamal, Stephen R. Moehrle, Shivaram Rajgopal, Thomas L. Stober, Shyam Sunder and Ross L. Watts

Emory University - Department of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Downloads 291 (174,589)

Abstract:

24.

Response to FAF Exposure Draft, 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB and GASB'

Journal of Accounting and Public Policy, Vol. 28, No. 1, 2009, University of Alberta School of Business Research Paper No. 2013-1024

Posted: 02 Jul 2013

Robert H. Colson, George J. Benston, Douglas R. Carmichael, Theodore E. Christensen, Theodore E. Christensen, Karim Jamal, Stephen R. Moehrle, Shivaram Rajgopal, Thomas L. Stober, Shyam Sunder and Ross L. Watts

Grant Thornton LLP, Emory University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

25.

Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan

Accounting Horizons, Forthcoming

Posted: 15 Jan 2010

Robert J. Bloomfield, Theodore E. Christensen, Theodore E. Christensen, Jonathan C. Glover, Susan F. Haka, Karim Jamal, James A. Ohlson, Stephen H. Penman, Kathy R. Petroni, Eiko Tsujiyama and Ross L. Watts

Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

26.

A Perspective on the Canadian Accounting Standards Board Exposure Draft on GAAP for Private Enterprises

Accounting Horizons, Vol. 24(1), March: 129-137, University of Alberta School of Business Research Paper No. 2013-1001

Posted: 25 Aug 2009 Last Revised: 11 Jun 2013

Karim Jamal, Robert J. Bloomfield, Theodore E. Christensen, Theodore E. Christensen, Robert H. Colson, Stephen R. Moehrle, Stephen H. Penman, Gary Previts, James A. Ohlson, Thomas L. Stober, Shyam Sunder and Ross L. Watts

University of Alberta - Department of Accounting, Operations & Information Systems, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia University - Columbia Business School, Accounting, Business Law & Taxation, Case Western Reserve University - Department of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

27.

Positive Accounting Theory

Ross L. Watts, Jerold L. Zimmerman, POSITIVE ACCOUNTING THEORY, Prentice-Hall Inc., 1986

Posted: 06 Sep 2006

Ross L. Watts and Jerold L. Zimmerman

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester - Simon Business School

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28.

Towards a Positive Theory of the Determination of Accounting Standards

Accounting Review, Vol. 53, 1978

Posted: 06 Sep 2006

Ross L. Watts and Jerold L. Zimmerman

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester - Simon Business School

Abstract:

29.

The Demand for and Supply of Accounting Theories: The Market for Excuses

Accounting Review, Vol. 54, 1979

Posted: 06 Sep 2006

Ross L. Watts and Jerold L. Zimmerman

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester - Simon Business School

Abstract:

30.

Positive Accounting Theory: A Ten Year Perspective

Accounting Review, Vol. 65, 1990

Posted: 06 Sep 2006

Ross L. Watts and Jerold L. Zimmerman

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester - Simon Business School

Abstract:

31.

Agency Problems, Auditing, and the Theory of the Firm: Some Evidence

Journal of Law and Economics, Vol. 26, 1983

Posted: 06 Sep 2006

Ross L. Watts and Jerold L. Zimmerman

Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Rochester - Simon Business School

Abstract:

32.

The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies

Journal of Financial Economics, Vol. 32, 1992

Posted: 06 Sep 2006

Clifford W. Smith and Ross L. Watts

Simon Graduate School of Business, University of Rochester and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

33.

The Relation between Earnings and Cash Flows

Journal of Accounting & Economics, Vol. 25, 1998

Posted: 06 Sep 2006

Patricia Dechow, S.P. Kothari and Ross L. Watts

USC Marshall School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

34.

Stock Prices and Top Management Changes

Journal of Financial Economics, Vol. 20, 1988

Posted: 06 Sep 2006

Jerold B. Warner, Ross L. Watts and Karen H. Wruck

University of Rochester – Simon Business School, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Ohio State University - Fisher College of Business, Department of Finance

Abstract:

35.

A Market-Based Evaluation of Discretionary-Accrual Models

Simon School of Business Working Paper FR 96-01

Posted: 05 Jul 1998

Wayne R. Guay, S.P. Kothari and Ross L. Watts

University of Pennsylvania - Accounting Department, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

36.

The Correlation Structure of Earnings Cash Flows and Accruals

Posted: 19 Jun 1995

Patricia Dechow, S.P. Kothari and Ross L. Watts

USC Marshall School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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37.

Positive Research in Accounting

University of Rochester Working Paper FR 95-01

Posted: 15 May 1995

Ross L. Watts

Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

38.

Lawsuits Against Auditors

Working Paper No FR 93-09

Posted: 08 May 1995

Thomas Z. Lys and Ross L. Watts

Northwestern University - Kellogg School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Ross L. Watts

Massachusetts Institute of Technology (MIT) - Sloan School of Management

Erwin H. Schell Professor of Management

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Scholarly Papers (38)

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