Journal of Accounting Research

1963 - 2026

Current editor(s): Philip G. Berger, Anna Costello, Luzi Hail, Valeri Nikolaev, Haresh Sapra, Laurence van Lent and Regina Wittenberg Moerman

From John Wiley & Sons, Ltd.
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2026, volume 64, articles 1

Internal Forecasts in Multi‐Location Firms pp. 5-44

Lindsey Gallo, Eva Labro and James D. Omartian

Accounting for Cryptocurrencies* pp. 45-79

Chelsea M. Anderson, Vivian W. Fang, James R. Moon and Jonathan E. Shipman

Company Websites: A New Measure of Disclosure pp. 81-125

Romain Boulland, Thomas Bourveau and Matthias Breuer

Establishment of National Public Audit Oversight Boards: Descriptive Evidence and Implications for Audit Quality pp. 127-180

Elizabeth Carson, Phillip Lamoreaux, Roger Simnett, Ulrike Thürheimer and Ann Vanstraelen

Amendment Thresholds and Voting Rules in Debt Contracts pp. 181-227

Judson Caskey, Kanyuan Huang and Daniel Saavedra

Listen Closely: Measuring Vocal Tone in Corporate Disclosures pp. 229-277

Jonas Ewertz, Charlotte Knickrehm, Martin Nienhaus and Doron Reichmann

The Role of Observed Punishment in Deterring the Spillover Effects of Corporate Misconduct Among Non‐Peers pp. 279-316

Eric R. Holzman, Brian P. Miller, Kristina M. Rennekamp and Ashley K. Sauciuc

Diversity Tokenism pp. 317-363

Kelvin K. F. Law and Jingdan Tan

Freedom of Expression Protection and Corporate Concealment of Bad News: Evidence from State Anti‐SLAPP Laws pp. 365-415

Jimmy Lee, Shaphan Ng, Il Sun Yoo and Liandong Zhang

Does Foreign Investors’ Information Access Vary with Geopolitical Tensions? Evidence from Corporate Conference Calls pp. 417-475

Yifei Lu, Joanna Shuang Wu and Yucheng (john) Yang

Do Shared Auditors Facilitate Follow‐on Innovation? pp. 477-514

Xuan Tian, Jiawen Yan and Luo Zuo

Paving the Road to the Buy‐Side pp. 515-555

Biwen Zhang

2025, volume 63, articles 5

Syndicated Lending Relationships, Information Asymmetry, and Market Making in the Secondary Loan Market pp. 1761-1807

Matthew A. Phillips

Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12 pp. 1809-1855

Waqar Ali, Daniel A. Bens and Gavin Cassar

Tax Strategy Disclosure: A Greenwashing Mandate? pp. 1857-1915

Katarzyna Bilicka, Elisa Casi, Carol Seregni and Barbara M. B. Stage

Real Effects of Non‐Streamlined Sales Tax Administration: Evidence from the Florida Hotel Industry pp. 1917-1951

Jennifer L. Brown, Pablo Casas‐arce, David G. Kenchington and Roger M. White

The Signaling Value of Internal Employee Coordination pp. 1953-1993

Wei Cai, Dennis Campbell and Jiehang Yu

ESG Rating Competition and Rating Quality pp. 1995-2037

Cai Chen, Svenja Dube and Shiran Froymovich

Does U.S. Immigration Policy Facilitate Financial Misconduct? pp. 2039-2081

Ruiting Dai, Xuanjun Dong, Nemit Shroff and Qin Tan

To Interact or Not? On the Benefits of Interacting with Unfavorable Analysts During Earnings Calls pp. 2083-2135

Jared Flake

Responding to Climate Change Crises: Firms' Trade‐Offs pp. 2137-2179

Felix Fritsch, Qi Zhang and Xiang Zheng

Index Creation, Information Changes, and Financing* pp. 2181-2228

Vidhan Goyal, Daniel Urban and Wenting Zhao

Use and Design of Peer Evaluations for Bonus Allocations pp. 2229-2268

Manuel Grieder and Karl Schuhmacher

2025, volume 63, articles 4

Racial Disparities in Financial Complaints and the Role of Corporate Social Attitudes pp. 1289-1333

Rachel M. Hayes, Feng Jiang, Yihui Pan and Huayi Tang

Upward Influencers in Teams pp. 1335-1376

Wei Cai, Yaxuan Chen and Jee‐Eun Shin

Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform pp. 1377-1452

Jacky Chau

Limits to Political Capture: Evidence from Patent Grants, Disclosures, and Litigation pp. 1453-1492

Christine Cuny, Mihir N. Mehta and Wanli Zhao

Consequences for Culpable Auditors pp. 1493-1546

Jagan Krishnan, Meng Li, Mihir N. Mehta and Hyun Jong Park

Dynamic Information Acquisition, Investment, and Disclosure pp. 1547-1581

Seung Y. Lee and Iván Marinovic

The Spillover Effect of Liquidity Transparency on Liquidity Holdings pp. 1583-1627

Yao Lu

Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation? pp. 1629-1677

Yi Ru, Ronghuo Zheng and Yuan Zou

Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams pp. 1679-1722

Matthew G. Sherwood

Strategic Scientific Disclosure: Evidence from the Leahy–Smith America Invents Act pp. 1723-1755

Kristen Valentine, Jenny Li Zhang and Yuxiang Zheng

2025, volume 63, articles 3

Measuring Greenhouse Gas Emissions: What Are the Costs and Benefits? pp. 1063-1105

Lucas Mahieux, Haresh Sapra and Gaoqing Zhang

The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments pp. 1107-1143

Spencer B. Anderson, Kim I. Mendoza and Cassie Mongold

Accounting for Goodwill pp. 1145-1185

Stefan J. Huber and Charles G. McClure

Short Squeezes After Short‐Selling Attacks pp. 1187-1236

Lorien Stice‐lawrence, Yu Ting Forester Wong and Wuyang Zhao

Common Investor Relations Representation pp. 1237-1283

David Volant

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