"Agency Theory Research in Accounting."

Watts, Ross L. In Usefulness to Investors and Creditors of Information Provided by Financial Reporting, edited by P. Griffin, Stamford, CT: Financial Accounting Standards Board, 1987.

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

Watts, Ross L. and Jerold L. Zimmerman. In The Modern Theory of Financial Reporting, edited by L. Brown, Plano, TX: Business Publications Inc, 1987.

Positive Accounting Theory.

Watts, Ross L. and Jerold L. Zimmerman. Englewood Cliffs, NJ: Prentice-Hall, 1986.

"The U.S. Standard-Setting Experience and Its Australian Implications."

Watts, Ross L. In Conference Proceedings, Department of Accounting and Finance, Clayton, Australia: December 1985.

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

Watts, Ross L. and Jerold L. Zimmerman. Journal of Law and Economics Vol. 26, No. 3 (1983): 613-633.

"Discussion of the Use of Mathematical Models in Financial Accounting."

Watts, Ross L. Journal of Accounting Research Vol. 20, No. S1 (1982).