Gregory B. Waymire

Emory University - Department of Accounting

Asa Griggs Candler Professor of Accounting

Goizueta Business School

1300 Clifton Road

Atlanta, GA 30322

United States

  • Emory University - Department of Accounting

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    • Tel: 404-727-6589
    • Fax: 404-727-6313
SCHOLARLY PAPERS

26

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91

CROSSREF CITATIONS

108

Scholarly Papers (26)

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1.

Intangible Assets and Equity Valuation in the Pre-Sec Era

Number of pages: 48 Posted: 12 Apr 1999
Kirsten Ely and Gregory B. Waymire
Independent and Emory University - Department of Accounting
Downloads 2,211 (11,612)
Citation 5

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2.

Accounting is an Evolved Economic Institution

Foundations and Trends in Accounting, Vol. 2, No. 1-2, pp. 1-174, 2008, Emory University Law and Economics Research Paper No. 08-33
Number of pages: 162 Posted: 07 Jul 2008 Last Revised: 22 May 2014
Gregory B. Waymire and Sudipta Basu
Emory University - Department of Accounting and Temple University - Department of Accounting
Downloads 1,728 (17,162)
Citation 4

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Accounting, Economic History, Economic Institutions

3.

Who Gets Swindled in Ponzi Schemes?

Number of pages: 35 Posted: 29 Mar 2015
Stephen Deason, Shivaram Rajgopal and Gregory B. Waymire
Emory University, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Emory University - Department of Accounting
Downloads 1,105 (33,343)
Citation 19

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Ponzi scheme, fraud, social ties

4.

Income Conservatism in the U.S. Technology Sector

Number of pages: 62 Posted: 10 Feb 2004
Uday Chandra, Charles E. Wasley and Gregory B. Waymire
SUNY University at Albany, Simon School, University of Rochester and Emory University - Department of Accounting
Downloads 882 (45,727)
Citation 30

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5.

Accounting Standard-Setting Organizations and Earnings Relevance: Longitudinal Evidence from NYSE Common Stocks, 1927-93

Number of pages: 40 Posted: 06 Apr 1999
Kirsten Ely and Gregory B. Waymire
Independent and Emory University - Department of Accounting
Downloads 864 (47,055)
Citation 32

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6.

Recordkeeping and Human Evolution

Emory Law and Economics Research Paper No. 05-13
Number of pages: 45 Posted: 29 Jul 2005
Sudipta Basu and Gregory B. Waymire
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 858 (47,517)
Citation 12

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intertemporal trade, verifiable history, dispute resolution, cultural selection

7.

Investor Protection Under Unregulated Financial Reporting

Number of pages: 74 Posted: 21 Apr 2003
Jan Barton and Gregory B. Waymire
Emory University and Emory University - Department of Accounting
Downloads 831 (49,685)

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Investor protection, Voluntary disclosure, Financial reporting quality, Financial reporting regulation, Stock market crashes

8.

Neuroaccounting, Part II: Consilience Between Accounting Principles and the Primate Brain

Number of pages: 49 Posted: 02 Feb 2009
John W. Dickhaut, Sudipta Basu, Kevin A. McCabe and Gregory B. Waymire
Chapman University (Deceased), Temple University - Department of Accounting, George Mason University - Department of Economics and Emory University - Department of Accounting
Downloads 819 (50,715)
Citation 5

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Accounting principles, economic exchange, neuroeconomics, primate brain

9.

Has the Importance of Intangibles Really Grown? And if so, Why?

International Accounting Policy Forum, Special Issue, 2008, Accounting and Business Research, Forthcoming
Number of pages: 48 Posted: 23 Apr 2008
Sudipta Basu and Gregory B. Waymire
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 786 (53,748)
Citation 2

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Moka, gift exchange, patent, trademark, fair value

10.

Neuroaccounting, Part I: The Primate Brain and Reciprocal Exchange

Number of pages: 35 Posted: 02 Feb 2009
John W. Dickhaut, Sudipta Basu, Kevin A. McCabe and Gregory B. Waymire
Chapman University (Deceased), Temple University - Department of Accounting, George Mason University - Department of Economics and Emory University - Department of Accounting
Downloads 761 (55,886)
Citation 6

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Accounting principles, economic exchange, neuroeconomics, primate brain

11.

Economic Crisis and Accounting Evolution

Emory Law and Economics Research Paper No. 11-98
Number of pages: 59 Posted: 05 Mar 2011
Gregory B. Waymire and Sudipta Basu
Emory University - Department of Accounting and Temple University - Department of Accounting
Downloads 705 (61,938)
Citation 4

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selection, transformation, migration, unintended consequences, pretense of knowledge

12.

Memory, Transaction Records, and The Wealth of Nations

Accounting, Organizations and Society, Vol. 34, No. 8, 2009
Number of pages: 51 Posted: 22 Aug 2007 Last Revised: 22 May 2014
Sudipta Basu, Marcus Kirk and Gregory B. Waymire
Temple University - Department of Accounting, University of Florida - Fisher School of Accounting and Emory University - Department of Accounting
Downloads 525 (89,783)
Citation 1

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Recordkeeping, accounting history, economic development and institutions

13.

Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads

Number of pages: 59 Posted: 06 May 2002
Kumar N. Sivakumar and Gregory B. Waymire
Boston University - Department of Accounting and Emory University - Department of Accounting
Downloads 431 (113,665)
Citation 17

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railroads, income measurement, accounting rules, regulation, conservatism, income smoothing, early 20th century financial reporting

14.

The Evolution of Double-Entry Bookkeeping

Number of pages: 51 Posted: 02 Jan 2018 Last Revised: 04 Jun 2021
Sudipta Basu and Gregory B. Waymire
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 423 (116,187)
Citation 1

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Double-entry bookkeeping, economic exchange, profit measurement, discovery process, monetary unit of account

15.

Credible Disclosure of Industry-Wide Information Through Trade Associations: Evidence from the Semiconductor Industry

Number of pages: 39 Posted: 18 Nov 1996
Chandra Uday, Andrew Procassini and Gregory B. Waymire
University of Oklahoma - School of Accounting, Santa Clara University and Emory University - Department of Accounting
Downloads 396 (125,462)

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16.

Supplement to ‘Neuroaccounting: Consilience Between the Biologically-Evolved Brain and Culturally-Evolved Accounting Principles’

Number of pages: 7 Posted: 04 Dec 2009
John W. Dickhaut, Sudipta Basu, Kevin A. McCabe and Gregory B. Waymire
Chapman University (Deceased), Temple University - Department of Accounting, George Mason University - Department of Economics and Emory University - Department of Accounting
Downloads 338 (149,469)
Citation 1

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Accounting principles, economic exchange, neuroeconomics, primate brain

17.

The Social Value of FASB

Number of pages: 39 Posted: 16 Aug 2021 Last Revised: 02 Feb 2022
Gregory B. Waymire and Sudipta Basu
Emory University - Department of Accounting and Temple University - Department of Accounting
Downloads 273 (186,918)
Citation 1

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conceptual framework, knowledge creation, opportunity cost, social value, exchange causality

18.

Seeds of Innovation in Accounting Scholarship

Downloads 262 (194,858)
Citation 8

Seeds of Innovation in Accounting Scholarship

Number of pages: 26 Posted: 22 Nov 2011
Gregory B. Waymire
Emory University - Department of Accounting
Downloads 163 (301,625)
Citation 8

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innovation, accounting research

Seeds of Innovation in Accounting Scholarship

Issues in Accounting Education, Forthcoming
Number of pages: 30 Posted: 13 Aug 2012
Gregory B. Waymire
Emory University - Department of Accounting
Downloads 99 (443,338)

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innovation, accounting scholarship

19.

Professional Knowledge and the Historical Emergence of Accounting Norms

Number of pages: 52 Posted: 13 Apr 2013 Last Revised: 19 Apr 2014
Sudipta Basu, Paul E. Madsen, David A. Reppenhagen and Gregory B. Waymire
Temple University - Department of Accounting, University of Florida, UNCC - Turner School of Accountancy and Emory University - Department of Accounting
Downloads 259 (197,035)
Citation 5

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knowledge sharing, norms, accounting profession, agent-based modeling

20.

Sprouse’s What-You-May-Call-Its: Fundamental Insight or Monumental Mistake?

Number of pages: 27 Posted: 03 Apr 2010
Sudipta Basu and Gregory B. Waymire
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 259 (197,035)
Citation 6

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21.

Financial Reporting and Moral Sentiments

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 42 Posted: 20 May 2019 Last Revised: 11 May 2021
Radhika Lunawat, Timothy W. Shields and Gregory B. Waymire
University of California, Irvine - Accounting Area, Chapman University - The George L. Argyros School of Business & Economics and Emory University - Department of Accounting
Downloads 251 (203,283)
Citation 3

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Financial reporting, Blameworthy, Praiseworthy, Moral sentiments, Self-regulation

22.

Recordkeeping Alters Economic History by Promoting Reciprocity

Downloads 251 (203,283)

Recordkeeping Alters Economic History by Promoting Reciprocity

Number of pages: 60 Posted: 08 Nov 2007 Last Revised: 22 May 2014
Sudipta Basu, John W. Dickhaut, Gary Hecht, Kristy L. Towry and Gregory B. Waymire
Temple University - Department of Accounting, Chapman University (Deceased), University of Illinois at Urbana-Champaign, Emory University and Emory University - Department of Accounting
Downloads 251 (202,440)
Citation 13

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Reciprocity, accounting, recordkeeping

Recordkeeping Alters Economic History by Promoting Reciprocity

Proceedings of the National Academy of Sciences, Vol. 106, No. 4, pp. 1009-1014, January 27, 2009
Posted: 21 Jan 2009
Sudipta Basu, John W. Dickhaut, Gary Hecht, Kristy L. Towry and Gregory B. Waymire
Temple University - Department of Accounting, Chapman University (Deceased), University of Illinois at Urbana-Champaign, Emory University and Emory University - Department of Accounting

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accounting, economic institutions, trust, memory, image score

23.

Do Verified Earnings Reports Increase Investment?

Downloads 121 (381,556)
Citation 1

Do Verified Earnings Reports Increase Investment?

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 02 Jun 2014 Last Revised: 10 Aug 2020
Radhika Lunawat, Gregory B. Waymire and Baohua Xin
University of California, Irvine - Accounting Area, Emory University - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 121 (383,169)
Citation 1

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Earnings Reports, Cheap Talk, Information Verification, Multi-Period Investment Game

Do Verified Earnings Reports Increase Investment?

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Radhika Lunawat, Gregory B. Waymire and Baohua Xin
University of California, Irvine - Accounting Area, Emory University - Department of Accounting and University of Toronto - Rotman School of Management

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Earnings Reports, Cheap Talk, Information Verification, Multi-Period Investment Game

24.

Historical Cost and Conservatism are Joint Adaptations that Help Identify Opportunity Cost

Accounting, Economics and Law--A Convivium, Forthcoming, Fox School of Business Research Paper No. 18-004
Number of pages: 35 Posted: 20 Nov 2017 Last Revised: 09 Jan 2018
Sudipta Basu and Gregory B. Waymire
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 117 (390,946)
Citation 1

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conservatism, historical cost, opportunity cost, knowledge problem, discovery process

25.

Neuroaccounting: Consilience Between the Biologically Evolved Brain and Culturally Evolved Accounting Principles

Accounting Horizons, Vol. 24, No. 2, pp. 221-255, 2010
Posted: 02 Aug 2010
John W. Dickhaut, Sudipta Basu, Kevin A. McCabe and Gregory B. Waymire
Chapman University (Deceased), Temple University - Department of Accounting, George Mason University - Department of Economics and Emory University - Department of Accounting

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Accounting principles, human brain, evolution

26.

Sprouse's What-You-May-Call-It: Fundamental Insight or Monumental Mistake?

Accounting Historians Journal, Vol. 37, No. 1, pp. 121-148, June 2010
Posted: 26 Jul 2010
Sudipta Basu and Gregory B. Waymire
Temple University - Department of Accounting and Emory University - Department of Accounting

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Accounting principles, conceptual framework

Other Papers (2)

Total Downloads: 192
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1.

The Use of Accounting Numbers by Information Intermediaries in the Pre-Sec Era

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Number of pages: 43 Posted: 17 Sep 2004
Sudipta Basu, Rachna Prakash and Gregory B. Waymire
Temple University - Department of Accounting, University of Mississippi - Patterson School of Accountancy and Emory University - Department of Accounting
Downloads 103

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2.

Language, Deception, and Social Loss in an Investment/Trust Game

Number of pages: 58 Posted: 22 Dec 2011
John W. Dickhaut, Radhika Lunawat, Baohua Xin and Gregory B. Waymire
Chapman University (Deceased), University of California, Irvine - Accounting Area, University of Toronto - Rotman School of Management and Emory University - Department of Accounting
Downloads 89

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Breach of contract, deception, disclosure information manipulation, trust game