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Ross L. Watts
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Journal Articles

Understanding Practice and Institutions: A Historical Perspective

Ross L. Watts, Luo Zuo
Journal: Accounting Horizons
Accounting Horizons (2016) 30 (3): 409–423.
https://doi.org/10.2308/acch-51498
Published: 01 September 2016
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Journal Articles

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

American Accounting Association’s Financial Accounting Standards Committee (AAA FASC), Robert H. Colson, Robert Bloomfield, Theodore E. Christensen, Karim Jamal, Stephen Moehrle, James Ohlson, Stephen Penman, Thomas Stober, Shyam Sunder, Ross L. Watts
Journal: Accounting Horizons
Accounting Horizons (2010) 24 (4): 689–702.
https://doi.org/10.2308/acch.2010.24.4.689
Published: 01 December 2010
View article titled, Response to the Financial Accounting Standards Board’s and the International Accounting Standards Board’s Joint Discussion Paper Entitled Preliminary Views on Revenue Recognition in Contracts with Customers
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Journal Articles

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

American Accounting Association’s Financial Accounting Standards Committee (AAA FASC), James A. Ohlson, Stephen Penman, Robert Bloomfield, Theodore E. Christensen, Robert Colson, Karim Jamal, Stephen Moehrle, Gary Previts, Thomas Stober, Shyam Sunder, Ross L. Watts
Journal: Accounting Horizons
Accounting Horizons (2010) 24 (3): 471–485.
https://doi.org/10.2308/acch.2010.24.3.471
Published: 01 September 2010
View article titled, A Framework for Financial Reporting Standards: Issues and a Suggested Model
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Journal Articles

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

Karim Jamal, Robert Bloomfield, Theodore E. Christensen, Robert H. Colson, Stephen Moehrle, James Ohlson, Stephen Penman, Thomas Stober, Shyam Sunder, Ross L. Watts
Journal: Accounting Horizons
Accounting Horizons (2010) 24 (1): 139–147.
https://doi.org/10.2308/acch.2010.24.1.139
Published: 01 March 2010
View article titled, A Research-Based Perspective on the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers
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Journal Articles

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

Stephen Moehrle, Thomas Stober, Karim Jamal, Chairman, Robert Bloomfield, Theodore E. Christensen, Robert H. Colson, James Ohlson, Stephen Penman, Shyam Sunder, Ross L. Watts
Journal: Accounting Horizons
Accounting Horizons (2010) 24 (1): 149–158.
https://doi.org/10.2308/acch.2010.24.1.149
Published: 01 March 2010
View article titled, 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
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Journal Articles

A Perspective on the Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises

Karim Jamal, Robert Bloomfield, Theodore E. Christensen, Robert H. Colson, Stephen Moehrle, James Ohlson, Stephen Penman, Thomas Stober, Shyam Sunder, Ross L. Watts
Journal: Accounting Horizons
Accounting Horizons (2010) 24 (1): 129–137.
https://doi.org/10.2308/acch.2010.24.1.129
Published: 01 March 2010
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Journal Articles

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

Robert Bloomfield, Theodore E. Christensen, Jonathan Glover, Sue Haka, Karim Jamal, Chair, James A. Ohlson, Stephen Penman, Kathy Petroni, Eiko Tsujiyama, Ross L. Watts
Journal: Accounting Horizons
Accounting Horizons (2010) 24 (1): 109–115.
https://doi.org/10.2308/acch.2010.24.1.109
Published: 01 March 2010
View article titled, Comments on the Proposed SEC's 2010–2015 Draft Strategic Plan
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Journal Articles

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

Karim Jamal, principal author, George J. Benston, Douglas R. Carmichael, Theodore E. Christensen, Robert H. Colson, chair, Stephen R. Moehrle, Shivaram Rajgopal, Thomas L. Stober, Shyam Sunder, Ross L. Watts, American Accounting Association’s Financial Accounting Standards Committee
Journal: Accounting Horizons
Accounting Horizons (2008) 22 (2): 241–248.
https://doi.org/10.2308/acch.2008.22.2.241
Published: 01 June 2008
View article titled, 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
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Journal Articles

Conservatism in Accounting Part II: Evidence and Research Opportunities

Ross L. Watts, Professor
Journal: Accounting Horizons
Accounting Horizons (2003) 17 (4): 287–301.
https://doi.org/10.2308/acch.2003.17.4.287
Published: 01 December 2003
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Journal Articles

Conservatism in Accounting Part I: Explanations and Implications

Ross L. Watts, Professor
Journal: Accounting Horizons
Accounting Horizons (2003) 17 (3): 207–221.
https://doi.org/10.2308/acch.2003.17.3.207
Published: 01 September 2003
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