Greg Waymire

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  • Asa Griggs Candler Professor of Accounting
  • Phone: 404-727-6589
  • Fax: 404-727-6313

Mailing Address:

1300 Clifton Road
Atlanta, GA 30322


Gregory Waymire is the Asa Griggs Candler Professor of Accounting at the Goizueta Business School at Emory University. He has been a member of the Goizueta faculty since 1990. He previously served as President of the Financial Accounting and Reporting Section and Vice-President of Research for the American Accounting Association. Waymire will serve as President-Elect and President of the American Accounting Association in 2010-11 and 2011-12, respectively.


  • King, R., G. Pownall, and G. Waymire, 1990.  Expectations adjustment via timely management forecasts:  Review, synthesis, and suggestions for future research.  Journal of Accounting Literature 9: 113-144.
    • Sivakumar, K. and G. Waymire, 1993.  The information content of earnings in a discretionary reporting environment:  Evidence from NYSE industrials, 1905-10.  Journal of Accounting Research 31 (1): 62-91.
    • Sivakumar, K., B. Porter, and G. Waymire, 1995.  Disclosure policies and shareholder wealth in the early 20th century:  The case of the American Sugar Refining Company.  Journal of Accounting, Auditing, and Finance 10 (1): 121-145.
    • Ely, K. and G. Waymire, 1999.  Accounting standard-setting organizations and earnings relevance:  Longitudinal evidence from NYSE common stocks, 1927-93.  Journal of Accounting Research 37 (2): 293-317.
    • Ely, K. and G. Waymire, 1999.  Intangible assets and stock prices in the pre-SEC era.  Journal of Accounting Research 37 (Supplement): 17-44.
    • Sivakumar, K. and G. Waymire, 2003.  Enforceable accounting rules and income measurement by early 20th century railroads.  Journal of Accounting Research 41 (2): 397-432.
    • Barton, J. and G. Waymire, 2004.  Investor protection under unregulated financial reporting.  Journal of Accounting and Economics 38: 65-116.
    • Basu, S. and G. Waymire, 2006. Recordkeeping and human evolution. Accounting Horizons 20 (3): 201-229. (Recipient of 2006 Best Paper Award for Accounting Horizons.)
    • Waymire, G. and S. Basu, 2007. Accounting is an evolved economic institution. Foundations and Trends in Accounting 2 (1-2): 1-174.
    • Waymire, G., 2009.  Exchange guidance is the fundamental demand for accounting.  The Accounting Review 84 (1): 53-62.
    • Basu, S., J. Dickhaut, G. Hecht, K. Towry, and G. Waymire, 2009. Recordkeeping alters economic history by promoting reciprocity. Proceedings of the National Academy of Sciences 196 (4): 1009-1014. (Published online in PNAS Early Edition January 15, 2009).
    • Basu, S., M. Kirk, and G. Waymire, 2009. Memory, transaction records, and The Wealth of Nations. Accounting,  Organizations, and Society 34 (8): 895-917.
    • Dickhaut, J., S. Basu, K. McCabe, and G. Waymire, in press 2010. NeuroAccounting: Consilience between the biologically-evolved brain and culturally-evolved accounting principles. Accounting Horizons.

    Areas of Specialization

    • The spontaneous emergence of accounting standards throgh knowledge sharing
    • Accountability and language as mechanisms to produce trust in economic exchange
    • Underpinnings of the FASB's conceptual framework
    • The role of accounting in periods of economic crisis
    • The emergence of U.S. information intermediaries in the pre-SEC Era


    • Ph.D. Accounting , University of Chicago , Chicago, IL 1984
    • Master's Business, University of Chicago , Chicago, IL 1980
    • Bachelor's Arts & Sciences in Business , Indiana University, Bloomington, IN 1978