Financial Accounting eJournal
Editor: Ross L. Watts
Massachusetts Institute of Technology (MIT)

This eJournal distributes working and accepted paper abstracts of empirical, theoretical and experimental papers on accounting in general and financial accounting, accounting standards and the regulation of corporate disclosure in particular. Relevant financial accounting topics include, among others, the role of accounting and disclosure in the capital markets and in contracts with parties external to the firm, the relation between accounting numbers and disclosure and market values, and the determination of accounting procedures (including management choice of accounting procedures). Papers on the history of financial accounting and accounting for non-profit and government are also relevant. Accounting standards include the determination of accounting standards and their relation to capital markets, both national and international. Accounting procedures adopted by industry regulators are also of interest. Regulation of corporate disclosure covers regulation by government agencies (e.g., the Securities and Exchange Commission) and private agencies (e.g., stock exchanges).

Click here to Browse our Electronic Library to view our archives of abstracts and associated full text papers published in this journal.

Sample Issue

Financial Accounting eJournal Advisory Board
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Editor: Ross L. Watts
Massachusetts Institute of Technology (MIT)


Ray Ball

Jeffrey L. Callen

Gerald A. Feltham

Helen Gernon

Michael Gibbins

Paul M. Healy

Robert W. Holthausen

Wayne R. Landsman

Robert Libby

Krishna Palepu

Katherine Schipper

Dan A. Simunic

Robert Swieringa