"What has the invisible hand achieved."

Watts, Ross L. Accounting and Business Research, Special issue: International accounting policy forum Vol. 36, No. S1 (2006): 51-61.

"Conservatism in Accounting."

Watts, Ross L. ICFAI Journal of Accounting Research Vol. 3, (2004): 5-31.

"Conservatism in Accounting, Part II: Evidence and Research Opportunities."

Watts, Ross L. Accounting Horizons Vol. 17, No. 4 (2003): 287-301.

"Conservatism in Accounting, Part I: Explanations and Implications."

Watts, Ross L. Accounting Horizons Vol. 17, No. 3 (2003): 207-221.

"Decentralization of the Firm: Theory and Evidence."

Christie, Andrew, Marc Joye and Ross L. Watts. Journal of Corporate Finance Vol. 9, No. 1 (2003): 3-36.

Contemporary Accounting Research: Synthesis and Critique.

Kothari, S.P., Thomas Z. Lys, Douglas J. Skinner, Ross L. Watts and Jerold L. Zimmerman (Eds.). Amsterdam, Netherlands: North-Holland Publishing, 2002.