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Ross L. Watts

Active 1972–2016

25
Papers
32,987
Citations
25
h-index
25
i10-index

Citations

Citations per year for Ross L. Watts1933: 1 citations1974: 2 citations1976: 1 citations1977: 5 citations1978: 7 citations1979: 4 citations1980: 7 citations1981: 14 citations1982: 17 citations1983: 17 citations1984: 8 citations1985: 14 citations1986: 9 citations1987: 21 citations1988: 23 citations1989: 17 citations1990: 36 citations1991: 17 citations1992: 29 citations1993: 44 citations1994: 34 citations1995: 58 citations1996: 49 citations1997: 50 citations1998: 45 citations1999: 69 citations2000: 70 citations2001: 87 citations2002: 63 citations2003: 103 citations2004: 64 citations2005: 90 citations2006: 72 citations2007: 98 citations2008: 99 citations2009: 65 citations2010: 92 citations2011: 59 citations2012: 53 citations2013: 60 citations2014: 45 citations2015: 58 citations2016: 47 citations2017: 29 citations2018: 25 citations2019: 16 citations2020: 19 citations2021: 26 citations2022: 11 citations2023: 13 citations2024: 10 citations2025: 10 citations1934–1973: no citations, so these years are not shown1975: no citations, so this year is not shown

Citation sources

Countries

World map of the countries and regions citing this authorUnited States: 913 citing papers, 49.4% of this breakdownUnited Kingdom: 160 citing papers, 8.7% of this breakdownAustralia: 78 citing papers, 4.2% of this breakdownCanada: 73 citing papers, 4% of this breakdownHong Kong: 68 citing papers, 3.7% of this breakdownChina: 56 citing papers, 3% of this breakdownBelgium: 47 citing papers, 2.5% of this breakdownSpain: 45 citing papers, 2.4% of this breakdownSingapore: 30 citing papers, 1.6% of this breakdownTaiwan: 26 citing papers, 1.4% of this breakdownFrance: 23 citing papers, 1.2% of this breakdownNetherlands: 22 citing papers, 1.2% of this breakdown
0%49.4%Other 16.7%

Institutions

Fields

  • Business, Management and Accounting85.6%
  • Economics, Econometrics and Finance8.2%
  • Social Sciences2.2%
  • Decision Sciences1.7%
  • Computer Science1.4%
  • Arts and Humanities0.2%
  • Other0.7%

Topics

  • Corporate Finance and Governance23.1%
  • Auditing, Earnings Management, Governance21.4%
  • Financial Reporting and Valuation Research10.2%
  • Financial Markets and Investment Strategies8.5%
  • Corporate Social Responsibility Reporting2.4%
  • Corporate Taxation and Avoidance2.3%
  • Other32.1%

Coauthors

All papers

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  1. Agency Problems, Auditing, and the Theory of the Firm: Some Evidence

    Authors: Ross L. Watts, Jerold L. Zimmerman - The Journal of Law and Economics 1983 cited by 1,305

  2. THE DETERMINANTS OF CORPORATE LEVERAGE AND DIVIDEND POLICIES

    Authors: Michael J. Barclay, Clifford W. Smith, Ross L. Watts - Journal of applied corporate finance 1995 cited by 576

  3. Positive Accounting Theory

    Authors: Ross L. Watts, Jerold L. Zimmerman - 1985 cited by 5,955

  4. The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies

    Authors: Clifford W. Smith, Ross L. Watts - Journal of Financial Economics 1992 cited by 3,805

  5. The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis

    Authors: Karthik Balakrishnan, Ross L. Watts, Luo Zuo - Journal of Business Finance &amp Accounting 2016 cited by 211

  6. Conservatism in Accounting - Part I: Explanations and Implications

    Authors: Ross L. Watts - Accounting Horizons 2003 cited by 2,541

  7. Positive Accounting Theory: A Ten Year Perspective.

    Authors: Ross L. Watts, Jerold L. Zimmerman - The Accounting Review 1990 cited by 2,330

  8. The relation between earnings and cash flows

    Authors: Patricia Dechow, S.P. Kothari, Ross L. Watts - Journal of Accounting and Economics 1998 cited by 1,607

  9. The Information Role of Conservatism

    Authors: Ryan LaFond, Ross L. Watts - The Accounting Review 2008 cited by 1,027

  10. Voluntary Corporate Disclosure: The Case of Interim Reporting

    Authors: Richard Leftwich, Ross L. Watts, Jerold L. Zimmerman - Journal of Accounting Research 1981 cited by 563

  11. SOME TIME SERIES PROPERTIES OF ACCOUNTING INCOME

    Authors: Ray Ball, Ross L. Watts - The Journal of Finance 1972 cited by 432

  12. Decentralization of the firm: theory and evidence

    Authors: Andrew Christie, Marc P. Joye, Ross L. Watts - Journal of Corporate Finance 2003 cited by 250

  13. Towards a Positive Theory of the Determination of Accounting Standards.

    Authors: Ross L. Watts, Jerold L. Zimmerman - The Accounting Review 1978 cited by 2,669

  14. The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

    Authors: Robert W. Holthausen, Ross L. Watts - Journal of Accounting and Economics 2000 cited by 1,857

  15. Stock prices and top management changes

    Authors: Jerold B. Warner, Ross L. Watts, Karen H. Wruck - Journal of Financial Economics 1988 cited by 1,638

  16. Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism

    Authors: Mozaffar Khan, Ross L. Watts - Journal of Accounting and Economics 2009 cited by 1,326

  17. Conservatism in Accounting - Part II: Evidence and Research Opportunities

    Authors: Ross L. Watts - Accounting Horizons 2003 cited by 946

  18. A Market-Based Evaluation of Discretionary Accrual Models

    Authors: Wayne R. Guay, S.P. Kothari, Ross L. Watts - Journal of Accounting Research 1996 cited by 858

  19. The Demand for and Supply of Accounting Theories: The Market for Excuses.

    Authors: Ross L. Watts, Jerold L. Zimmerman - The Accounting Review 1979 cited by 703

  20. The Information Content of Dividends

    Authors: Ross L. Watts - The Journal of Business 1973 cited by 610

  21. Asymmetric Timeliness of Earnings, Market-to-Book and Conservatism in Financial Reporting

    Authors: Sugata Roychowdhury, Ross L. Watts - Journal of Accounting and Economics 2006 cited by 593

  22. Incentive and Tax Effects of Executive Compensation Plans

    Authors: Clifford W. Smith, Ross L. Watts - Australian Journal of Management 1982 cited by 385

  23. The Time Series of Annual Accounting Earnings

    Authors: Ross L. Watts, Richard Leftwich - Journal of Accounting Research 1977 cited by 342

  24. Systematic ‘abnormal’ returns after quarterly earnings announcements

    Authors: Ross L. Watts - Journal of Financial Economics 1978 cited by 255