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

25

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SSRN CITATIONS
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Top 7,013

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63

CROSSREF CITATIONS

103

Scholarly Papers (25)

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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 2,147 (7,158)
Citation 4

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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
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 1,522 (12,563)
Citation 1

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Accounting, Economic History, Economic Institutions

3.

Income Conservatism in the U.S. Technology Sector

Simon School Working Paper No. FR 04-01
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 848 (30,183)
Citation 26

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4.

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 823 (31,487)
Citation 26

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5.

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 802 (32,623)
Citation 4

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intertemporal trade, verifiable history, dispute resolution, cultural selection

6.

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 785 (33,558)
Citation 23

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

7.

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

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 730 (37,082)

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Moka, gift exchange, patent, trademark, fair value

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 713 (38,263)
Citation 3

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Accounting principles, economic exchange, neuroeconomics, primate brain

9.

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 684 (40,501)
Citation 4

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Accounting principles, economic exchange, neuroeconomics, primate brain

10.

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 644 (43,885)
Citation 2

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

11.

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 484 (63,205)

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Recordkeeping, accounting history, economic development and institutions

12.

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 Business School and Emory University - Department of Accounting
Downloads 471 (65,370)
Citation 10

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Ponzi scheme, fraud, social ties

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 411 (77,080)
Citation 13

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

14.

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 363 (89,004)

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15.

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 301 (109,602)
Citation 2

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Accounting principles, economic exchange, neuroeconomics, primate brain

16.

Seeds of Innovation in Accounting Scholarship

Downloads 237 (140,403)
Citation 5

Seeds of Innovation in Accounting Scholarship

Number of pages: 26 Posted: 22 Nov 2011
Gregory B. Waymire
Emory University - Department of Accounting
Downloads 148 (214,861)
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 89 (311,626)

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innovation, accounting scholarship

17.

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 229 (145,149)
Citation 4

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18.

Recordkeeping Alters Economic History by Promoting Reciprocity

Downloads 226 (147,056)

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 226 (146,622)
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

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 217 (152,873)
Citation 5

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

20.

The Economic Value of Debits = Credits

Number of pages: 52 Posted: 02 Jan 2018 Last Revised: 17 Jun 2018
Sudipta Basu and Gregory B. Waymire
Temple University - Department of Accounting and Emory University - Department of Accounting
Downloads 136 (229,379)

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Double-entry bookkeeping, economic exchange, profit measurement, discovery process

21.

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

Accounting, Economics and Law--A Convivium, Forthcoming
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 91 (304,811)

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

22.

A Peek Behind the Curtain that Conceals Self-Dealing

Rotman School of Management Working Paper No. 2444129
Number of pages: 43 Posted: 02 Jun 2014
Gregory B. Waymire, Radhika Lunawat and Baohua Xin
Emory University - Department of Accounting, University of California, Irvine - Accounting Area and University of Toronto - Rotman School of Management
Downloads 69 (358,676)
Citation 1

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self dealing, deception

23.

Financial Reporting and Moral Sentiments

Number of pages: 56 Posted: 20 May 2019 Last Revised: 20 Mar 2020
Radhika Lunawat, Timothy W. Shields and Gregory B. Waymire
University of California, Irvine - Accounting Area, Chapman University - George L. Argyros School of Business & Economics and Emory University - Department of Accounting
Downloads 61 (382,220)

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

24.

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

25.

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: 141
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1.

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

,
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 76

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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 65

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