To commemorate the millennium, the "Journal of Accounting and Economics" invited nine author-teams to write critical review papers on the major research areas in accounting. In addition, discussants were asked to write reviews of the critiques. The critiques and their reviews were presented at a conference sponsored by the Brattle Group and Irwin/McGraw-Hill in Rochester, NY in April 2000. The authors and discussants then had about ten months to revise their manuscripts before publication in volumes 31-32 of the "Journal of Accounting and Economics". The critiques and their reviews comprise a remarkable collection of papers. Not only were the leading researchers in the field contributors, but the scope and depth of their analyses is in general unparalleled. This volume provides the reader not just an up-to-date synopsis of the various accounting sub-fields, but also an in-depth analysis of the current controversies. Often critique authors and their discussants express widely divergent opinions. Such disagreement offers an encouraging signal that there remain many interesting, open research questions and that our prominent scholars find these issues exciting. It is hoped that this volume will contribute to further progress in accounting research.
Part I. The relevance of the value-relevance literature for financial accounting standard setting (R.W. Holthausen, R.L. Watts). The relevance of the value-relevance literature for financial accounting standard setting: Another view (M.E. Barth, W.H. Beaver, W.R. Landsman). Capital markets research in accounting (S.P. Kothari). Market efficiency and accounting research: A discussion of "capital market research in accounting" by S.P. Kothari (C.M.C. Lee). Empirical research on accounting choice (T.D Fields, T.Z. Lys and L. Vincent). Discussion of empirical research on accounting choice (J. Francis). Empirical tax research in accounting (D.A. Shackelford, T. Shevlin). Empirical tax research in accounting: A discussion (E.L. Maydew). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (P.M. Healy, K.G. Palepu). A review of the empirical disclosure literature: Discussion (J.E. Core). Part II. Contracting theory and accounting (R.A. Lambert). Discussion of "contracting theory and accounting"(R.P Magee). Essays on disclosure (R.E. Verrecchia). An evaluation of "essays on disclosure" and the disclosure literature in accounting (R.A. Dye). Financial accounting information and corporate governance (R.M. Bushman, A.J. Smith). Financial accounting and corporate governance: A discussion (R.G. Sloan). Assessing empirical research in managerial accounting: A value-based management perspective (C.D. Ittner, D.F. Larcker). Conjectures regarding empirical managerial accounting research (J.L. Zimmerman).
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