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Journal of Accounting Research

1963 - 2021

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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2021, volume 59, issue 3

Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence pp. 757-804 Downloads
Germán López‐espinosa, Gaizka Ormazabal and Yuki Sakasai
Unrecognized Expected Credit Losses and Bank Share Prices pp. 805-866 Downloads
P. Barrett Wheeler
The Asymmetric Effect of Reporting Flexibility on Priced Risk pp. 867-910 Downloads
Matthew J. Bloomfield
Short‐Term Institutions, Analyst Recommendations, and Mispricing: The Role of Higher Order Beliefs pp. 911-958 Downloads
Martijn Cremers, Ankur Pareek and Zacharias Sautner
How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market? pp. 959-1020 Downloads
Henry L. Friedman and Lucas Mahieux
The Information Role of the Media in Earnings News pp. 1021-1076 Downloads
Nicholas M. Guest
Voice of the Customers: Local Trust Culture and Consumer Complaints to the CFPB pp. 1077-1121 Downloads
Rachel M. Hayes, Feng Jiang and Yihui Pan
Regulation of Compensation and Systemic Risk: Evidence from the UK pp. 1123-1175 Downloads
Anya Kleymenova and İrem Tuna

2021, volume 59, issue 2

The Role of Academic Research in SEC Rulemaking: Evidence from Business Roundtable v. SEC pp. 375-435 Downloads
Rachel Geoffroy and Heemin Lee
Aggressive Boards and CEO Turnover pp. 437-486 Downloads
Cyrus Aghamolla and Tadashi Hashimoto
Responding to Activist Short Sellers: Allegations, Firm Responses, and Outcomes pp. 487-528 Downloads
Janja Brendel and James Ryans
The Information Externality of Public Firms’ Financial Information in the State‐Bond Secondary Market pp. 529-574 Downloads
Stephanie F. Cheng
Anonymous Equity Research pp. 575-611 Downloads
Travis Dyer and Eunjee Kim
Show Me the Money! Dividend Policy in Countries with Weak Institutions pp. 613-655 Downloads
Atif Ellahie and Zachary Kaplan
Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment pp. 657-711 Downloads
Henry Eyring, Patrick J. Ferguson and Sebastian Koppers
The Firm Next Door: Using Satellite Images to Study Local Information Advantage pp. 713-750 Downloads
Jung Koo Kang, Lorien Stice‐lawrence and Yu Ting Forester Wong

2021, volume 59, issue 1

The Effectiveness of White‐Collar Crime Enforcement: Evidence from the War on Terror pp. 5-58 Downloads
Trung Nguyen
How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation? pp. 59-110 Downloads
Matthias Breuer
Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility pp. 111-161 Downloads
Stefano Cascino, Ane Tamayo and Felix Vetter
Disclosure Prominence and the Quality of Non‐GAAP Earnings pp. 163-213 Downloads
Jason V. Chen, Kurt H. Gee and Jed J. Neilson
From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs pp. 215-242 Downloads
Christine Cuny, Omri Even‐tov and Edward M. Watts
Implied Equity Duration: A Measure of Pandemic Shutdown Risk pp. 243-281 Downloads
Patricia M. Dechow, Ryan D. Erhard, Richard G. Sloan and And Mark T. Soliman
Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock pp. 283-330 Downloads
Luzi Hail, Maximilian Muhn and David Oesch
Do PCAOB Inspections Improve the Accuracy of Accounting Estimates? pp. 331-370 Downloads
Sarah B. Stuber and Chris E. Hogan

2020, volume 58, issue 5

The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad pp. 1075-1116 Downloads
Thomas Rauter
Corporate Tax Enforcement Externalities and the Banking Sector pp. 1117-1159 Downloads
John Gallemore and Martin Jacob
The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment pp. 1161-1202 Downloads
Ying Huang, Ningzhong Li, Yong Yu and Xiaolu Zhou
Resolving Information Asymmetry Through Contractual Risk Sharing: The Case of Private Firm Acquisitions pp. 1203-1248 Downloads
Mark Jansen
Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash‐Financed M&As pp. 1249-1297 Downloads
Jinhwan Kim, Rodrigo S. Verdi and Benjamin P. Yost
Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments pp. 1299-1341 Downloads
Clive Lennox, Chunfei Wang and Xi Wu

2020, volume 58, issue 4

Screening Talent for Task Assignment: Absolute or Percentile Thresholds? pp. 831-868 Downloads
Ramji Balakrishnan, Haijin Lin and Konduru Sivaramakrishnan
Tick Size and Financial Reporting Quality in Small‐Cap Firms: Evidence from a Natural Experiment pp. 869-914 Downloads
Anwer S. Ahmed, Yiwen Li and Nina Xu
Politically Connected Governments pp. 915-952 Downloads
Christine Cuny, Jungbae Kim and Mihir N. Mehta
Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting pp. 953-987 Downloads
Zero Deng
Asymmetric Cost Behavior and Dividend Policy pp. 989-1021 Downloads
Jie He, Xuan Tian, Huan Yang and Luo Zuo
Disclosing Physician Ratings: Performance Effects and the Difficulty of Altering Ratings Consensus pp. 1023-1067 Downloads
Henry Eyring

2020, volume 58, issue 3

The Silent Majority: Private U.S. Firms and Financial Reporting Choices pp. 547-588 Downloads
Petro Lisowsky and Michael Minnis
Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests pp. 589-642 Downloads
Jannis Bischof, Holger Daske and Christoph J. Sextroh
Strategic Subsidiary Disclosure pp. 643-692 Downloads
Scott D. Dyreng, Jeffrey Hoopes, Patrick Langetieg and Jaron H. Wilde
The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration of Moody's Municipal Ratings pp. 693-739 Downloads
Jacquelyn R. Gillette, Delphine Samuels and Frank S. Zhou
How Does Using a Mobile Device Change Investors’ Reactions to Firm Disclosures? pp. 741-775 Downloads
Stephanie M. Grant
Public Attention and Auditor Behavior: The Case of Hurun Rich List in China pp. 777-825 Downloads
Donghui Wu and Qing Ye

2020, volume 58, issue 2

Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations pp. 295-332 Downloads
Thomas Bourveau, Guoman She and Alminas Zaldokas
Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13 pp. 333-381 Downloads
Preetika Joshi
Contracts Between Firms and Shareholders pp. 383-427 Downloads
Jordan Schoenfeld
Paper Versus Practice: A Field Investigation of Integrity Hotlines pp. 429-472 Downloads
Eugene Soltes
Evidence on the Use and Efficacy of Internal Whistleblowing Systems pp. 473-518 Downloads
Stephen R. Stubben and Kyle T. Welch
Reproducibility in Accounting Research: Views of the Research Community pp. 519-543 Downloads
Luzi Hail, Mark Lang and Christian Leuz

2020, volume 58, issue 1

The Politics of M&A Antitrust pp. 5-53 Downloads
Mihir N. Mehta, Suraj Srinivasan and Wanli Zhao
Disclosure Regulation and Corporate Acquisitions pp. 55-103 Downloads
Pietro Bonetti, Miguel Duro and Gaizka Ormazabal
Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA) pp. 105-153 Downloads
Lisa de Simone, Rebecca Lester and Kevin Markle
The Dog that Did Not Bark: Limited Price Efficiency and Strategic Nondisclosure pp. 155-197 Downloads
Frank S. Zhou and Yuqing Zhou
Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach pp. 199-235 Downloads
Yang Bao, Bin Ke, Bin Li, Y. Julia Yu and Jie Zhang
What Are You Saying? Using topic to Detect Financial Misreporting pp. 237-291 Downloads
Nerissa C. Brown, Richard M. Crowley and W. Brooke Elliott
Page updated 2021-06-19