Journal of Accounting Research

1963 - 2025

Current editor(s): Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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2025, volume 63, articles 2

Tax Subsidy Disclosure and Local Economic Effects pp. 547-598

Lisa de Simone, Rebecca Lester and Aneesh Raghunandan

Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity pp. 599-647

Farzana Afrin, Jinhwan Kim, Sugata Roychowdhury and Benjamin P. Yost

What Happens to Partners Who Issue Adverse Internal Control Opinions? pp. 649-688

Ashleigh L. Bakke, Elizabeth N. Cowle, Stephen P. Rowe and Michael S. Wilkins

Silent Suffering: Using Machine Learning to Measure CEO Depression pp. 689-767

Sung‐yuan (mark) Cheng and Nargess M. Golshan

Spillover Effects of the SEC's Regulatory Oversight on Private Debt Contracting: Evidence from Cross‐listed Foreign Firms pp. 769-806

Mahfuz Chy, Inder K. Khurana and Hoyoun Kyung

Redaction as Cross‐Regulatory Disclosure Avoidance pp. 807-855

Ioannis V. Floros, Shane A. Johnson and Wanjia Zhao

Financial Reporting Around Private Firms' Securities Offerings pp. 857-901

Yiran Kang

Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings pp. 903-950

Connie X. Mao, Yueru Qin, Xuan Tian and Chi Zhang

The Effect of U.S. Country‐by‐Country Reporting on U.S. Multinationals’ Tax‐Motivated Income Shifting and Real Activities pp. 951-988

Michelle L. Nessa, Anh V. Persson, Jane Z. Song, Erin M. Towery and Mary E. Vernon

How Does Judges’ Personal Exposure to Financial Fraud Affect White‐Collar Sentencing? pp. 989-1029

Trung Nguyen, Aneesh Raghunandan and Alexandra Scherf

Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?” pp. 1031-1055

Matthias Breuer

2025, volume 63, articles 1

Disclosure, Patenting, and Trade Secrecy pp. 5-56

Arnoud Boot and Vladimir Vladimirov

Court Disclosures of Firms in Chapter 11 Bankruptcy pp. 57-112

Ilona Bastiaansen, Alina Lerman, Frank Murphy and Dushyant Vyas

Measuring the Prevalence of Earnings Manipulations: A Novel Approach pp. 113-164

Nicole L. Cade, Joshua L. Gunn and Alex J. Vandenberg

Discontinuous Distribution of Test Statistics Around Significance Thresholds in Empirical Accounting Studies pp. 165-206

Xin Chang, Huasheng Gao and Wei Li

The Decision Relevance of Loan Fair Values for Depositors pp. 207-254

Qi Chen, Rahul Vashishtha and Shuyan Wang

Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality pp. 255-317

William A. Ciconte, Justin Leiby and Marleen Willekens

Information Spillovers at Earnings Announcements pp. 319-362

Richard Frankel, Bright Gershion Godigbe and Maryjane Rabier

Tax Policy Expectations and Investment pp. 363-412

John Gallemore, Stephan Hollander, Martin Jacob and Xiang Zheng

Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment pp. 413-460

Joachim Gassen and Maximilian Muhn

Just Friends? Managers’ Connections to Judges pp. 461-502

Sterling Huang, Sugata Roychowdhury, Ewa Sletten and Yanping Xu

The Effect of the Federal Judicial System on Public Enforcement: Evidence from SEC Enforcement Actions pp. 503-541

Yanrong Jia

2024, volume 62, articles 4

News Bias in Financial Journalists’ Social Networks pp. 1145-1182

Guosong Xu

Using and Interpreting Fixed Effects Models pp. 1183-1226

Matthias Breuer and Ed Dehaan

Equity Incentive Plans and Board of Director Discretion over Equity Grants pp. 1227-1264

Brian Cadman and Richard Carrizosa

When Employees Go to Court: Employee Lawsuits and Talent Acquisition in Audit Offices pp. 1265-1307

Jade Huayu Chen

Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence? pp. 1309-1361

Maximilian Kohler, Matthias D. Mahlendorf, Mischa Seiter and Timo Vogelsang

Home Sweet Home: CEOs Acquiring Firms in Their Birth Countries pp. 1363-1404

Antonio Marra, Angela Pettinicchio and Ron Shalev

Show Your Hand: The Impacts of Fair Pricing Requirements in Procurement Contracting pp. 1405-1448

Brad Nathan

Government Subsidies and Corporate Misconduct pp. 1449-1496

Aneesh Raghunandan

The Capital Market Effects of Centralizing Regulated Financial Information pp. 1497-1532

Gurpal Sran, Marcel Tuijn and Lauren Vollon

Algorithmic Trading and Forward‐Looking MD&A Disclosures pp. 1533-1569

Wayne B. Thomas, Yiding Wang and Ling Zhang

2024, volume 62, articles 3

Fraud Power Laws pp. 833-876

Edwige Cheynel, Davide Cianciaruso and Frank S. Zhou

Relative Performance Evaluation and Strategic Peer‐Harming Disclosures pp. 877-933

Matthew J. Bloomfield, Mirko S. Heinle and Oscar Timmermans

Innovation and Financial Disclosure pp. 935-979

Hui Chen, Pierre Jinghong Liang and Evgeny Petrov

What Role Do Boards Play in Companies with Visionary CEOs? pp. 981-1005

Xu Jiang and Volker Laux

Economics of Information Search and Financial Misreporting pp. 1007-1065

Jung Min Kim

The Impact of Information Frictions Within Regulators: Evidence from Workplace Safety Violations pp. 1067-1120

Aneesh Raghunandan and Thomas G. Ruchti

Bridging Theory and Empirical Research in Accounting pp. 1121-1139

Matthias Breuer, Eva Labro, Haresh Sapra and Anastasia A. Zakolyukina

2024, volume 62, articles 2

Occupational Licensing and Minority Participation in Professional Labor Markets pp. 453-503

Andrew Sutherland, Matthias Uckert and Felix W. Vetter

Bank Supervision and Organizational Capital: The Case of Minority Lending pp. 505-549

Byeongchan An, Robert Bushman, Anya Kleymenova and Rimmy Tomy

The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act pp. 551-587

Bok Baik, Omri Even‐tov, Russell Han and David Park

The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation pp. 589-634

Gus de Franco, Yuyan Guan, Yibin Zhou and Xindong Zhu

Payment Practices Transparency and Customer‐Supplier Dynamics pp. 635-674

Jody Grewal, Aditya Mohan and Gerardo Pérez‐cavazos

How Does Management Voluntary Disclosure Behavior Influence Auditors’ Judgments? pp. 675-699

Sean M. Hillison and Kamber D. Vittori

Earnings News and Over‐the‐Counter Markets pp. 701-735

Stefan J. Huber, Chongho Kim and Edward M. Watts

Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance pp. 737-781

Xiangang Xin, P. Eric Yeung and Zilong Zhang

Treatment of Accounting Changes and Covenant Violation Errors pp. 783-824

Chunmei Zhu

2023, volume 61, articles 5

Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution pp. 1425-1477

Travis Chow, Zhongwen Fan, Li Huang, Oliver Zhen Li and Siman Li

Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP? pp. 1479-1530

Oliver Binz, Robert Hills and Matthew Kubic

Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force pp. 1531-1589

Robert R. Carnes, Dane M. Christensen and Paul E. Madsen

Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls pp. 1591-1631

Rachel W. Flam, Jeremiah Green, Joshua A. Lee and Nathan Y. Sharp

Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor pp. 1633-1698

Lindsey A. Gallo, Kendall V. Lynch and Rimmy Tomy

The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation pp. 1699-1733

Itay Goldstein, Shijie Yang and Luo Zuo

Do Governments Hide Resources from Unions? The Influence of Public Sector Unions on Reported Discretionary Fund Balance Ratios pp. 1735-1770

Angela K. Gore, Yuan Ji and Susan L. Kulp

The Effect of Client Industry Agglomerations on Auditor Industry Specialization pp. 1771-1825

W. Robert Knechel and Devin Williams

Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending pp. 1827-1871

Allison Nicoletti and Christina Zhu

2023, volume 61, articles 4

Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions? pp. 981-1024

Carolyn Deller

How Do Firms Respond to Political Uncertainty? Evidence from U.S. Gubernatorial Elections pp. 1025-1061

Andrew Bird, Stephen A. Karolyi and Thomas Ruchti

Flu Fallout: Information Production Constraints and Corporate Disclosure pp. 1063-1108

Chen Chen, Leonard Leye Li, Louise Yi Lu and Rencheng Wang

Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level Data pp. 1109-1158

Jung Ho Choi, Brandon Gipper and Sara Malik

The Impact of Open Data on Public Procurement pp. 1159-1224

Raphael Duguay, Thomas Rauter and Delphine Samuels

Gaming the IRS’ Third‐Party Reporting System: Evidence from Pari‐Mutuel Wagering pp. 1225-1261

Duke Ferguson

Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment? pp. 1263-1312

Jiancheng (duncan) Liu, Wei Shi, Cheng Zeng and Guochang Zhang

Private Equity and Local Public Finances pp. 1313-1362

Marcel Olbert and Peter H. Severin

Auditors’ Use of In‐House Specialists pp. 1363-1418

Aleksandra “ally” B. Zimmerman, Dereck Barr‐pulliam, Joon‐suk Lee and Miguel Minutti‐meza

2023, volume 61, articles 3

Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures pp. 695-735

Jung Ho Choi, Joseph Pacelli, Kristina M. Rennekamp and Sorabh Tomar

Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd pp. 737-804

Karthik Balakrishnan, Rafael Copat, Daniela de La Parra and K. Ramesh

Executive Compensation Tied to ESG Performance: International Evidence pp. 805-853

Shira Cohen, Igor Kadach, Gaizka Ormazabal and Stefan Reichelstein

Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages pp. 855-890

Gregory Distelhorst and Jee‐eun Shin

The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐19 pp. 891-933

Lisa Yao Liu and Shirley Lu

Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks pp. 935-978

Lynn Linghuan Wang

2023, volume 61, articles 2

Greenhouse Gas Disclosure and Emissions Benchmarking pp. 451-492

Sorabh Tomar

Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision pp. 493-530

Eric W. Chan, Jeremy B. Lill and Victor Maas

Standard Error Biases When Using Generated Regressors in Accounting Research pp. 531-569

Wei Chen, Paul Hribar and Sam Melessa

Financial Reporting and Employee Job Search pp. 571-617

Ed deHaan, Nan Li and Frank S. Zhou

Balanced Scorecards: A Relational Contract Approach pp. 619-652

Ola Kvaløy and Trond E. Olsen

The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors pp. 653-690

Jacob Zureich

2023, volume 61, articles 1

CECL: Timely Loan Loss Provisioning and Bank Regulation pp. 3-46

Lucas Mahieux, Haresh Sapra and Gaoqing Zhang

Creativity Contests: An Experimental Investigation of Eliciting Employee Creativity pp. 47-94

Jasmijn Bol, Lisa Laviers and Jason Sandvik

Boosting Foreign Investment: The Role of Certification of Corporate Governance pp. 95-140

Pietro Bonetti and Gaizka Ormazabal

The Complementarity Between Signal Informativeness and Monitoring pp. 141-185

Pierre Chaigneau and Nicolas Sahuguet

Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform pp. 187-242

Wonjae Chang, Michael Dambra, Bryce Schonberger and Inho Suk

Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance pp. 243-277

Justin Chircop, Michele Fabrizi, Patrizia Malaspina and Antonio Parbonetti

Renewable Governance: Good for the Environment? pp. 279-327

Alexander Dyck, Karl V. Lins, Lukas Roth, Mitch Towner and Hannes Wagner

Relative Valuation with Machine Learning pp. 329-376

Paul Geertsema and Helen Lu

The Value of Mandatory Certification: A Real Effects Perspective pp. 377-413

Xu Jiang, Baohua Xin and Yan Xiong

Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India pp. 415-447

Shivaram Rajgopal and Prasanna Tantri