"The Relation Between Earnings and Cash Flows."

Dechow, Patricia, S.P. Kothari and Ross L. Watts. Journal of Accounting & Economics Vol. 25, No. 2 (1998): 133-168.

"Determinants of Corporate Leverage and Dividend Policies."

Barclay, Michael J., Clifford W. Smith and Ross L. Watts. Journal of Financial Education Vol. 23, (1997).

"A Market-based Evaluation of Discretionary-Accrual Models."

Guay, Wayne, S.P. Kothari and Ross L. Watts. Journal of Accounting Research Supplement Vol. 34, (1996): 83-115.

"Determinants of Corporate Leverage and Dividend Policies."

Barclay, Michael J., Clifford W. Smith and Ross L. Watts. Journal of Applied Corporate Finance Vol. 23, (1995): 1-15.

"Lawsuits Against Auditors."

Lys, Thomas and Ross L. Watts. Journal of Accounting Research Vol. 32, No. S1 (1994): 65-93.

"Accounting for Executive Compensation."

Watts, Ross L. In Modernizing US Securities Regulation: Economic and Legal Perspectives, Business, edited by K. Lehn and R. Kamphuis, Toronto, Canada: One Irwin, 1993.