"Incentive and Tax Effects of Executive Compensation Plans."

Smith, Clifford and Ross L. Watts. Australian Journal of Management Vol. 7, (1982): 139-157.

"The Political Economics of the Determination of Accounting Standards."

Watts, Ross L. In The Relationship of Accounting Theory to the Standard Setting Process, edited by R. Hoyt, Quebec, Canana: Faculte des Sciences de L'Administration, Universite Laval, 1981.

"Voluntary Corporate Disclosure: The Case of Interim Reporting."

Watts, Ross L. Journal of Accounting Research Vol. 19, No. S1 (1981): 50-77.

"Beauty is in the Eye of the Beholder: A Comment on John C. Burton's The SEC and Financial Reporting: The Sand in the Oyster."

Watts, Ross L. In Government Regulation of Accounting and Information, edited by A. Rashad Abdel-khalik, Gainesville, FL: University of Florida Press, 1980.

"Can Optimal Accounting Information Be Determined by Regulation?"

Watts, Ross L. In Regulation and the Accounting Profession: An Exploration of the Issues, edited by J. Buckley and J.F. Weston, Belmont, CA: Lifetime Learning Press, 1980.

"On the Irrelevance of Replacement Cost Disclosures for Security Price."

Watts, Ross L. and Jerold L. Zimmerman. Journal of Accounting and Economics Vol. 2, No. 2 (1980): 95-106.