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Journal of Accounting Research

1963 - 2022

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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2022, volume 60, articles 3

Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market pp. 711-754 Downloads
Sehwa Kim
Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public? pp. 755-804 Downloads
Cyrus Aghamolla and Richard Thakor
Do U.S. Investors Value Foreign Component Auditors? pp. 805-851 Downloads
Bingyi Chen and Jenelle K. Conaway
Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors pp. 853-900 Downloads
Kevin C. W. Chen, Tai‐yuan Chen, Weifang Han and Hongqi Yuan
It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions pp. 901-963 Downloads
Yangyang Chen, Jun Huang, Ting Li and Jeffrey Pittman
How Do Firms Respond to Corporate Taxes? pp. 965-1006 Downloads
Jeffrey Coles, Elena Patel, Nathan Seegert and Matthew Smith
The Long‐Term Consequences of Short‐Term Incentives pp. 1007-1046 Downloads
Alex Edmans, Vivian W. Fang and Allen H. Huang
The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency pp. 1049-1083 Downloads
W. Brooke Elliott, Brian T. Gale and Jessen L. Hobson
Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing pp. 1085-1130 Downloads
Stephen Glaeser and James D. Omartian
Asset‐Level Transparency and the (E)valuation of Asset‐Backed Securities pp. 1131-1183 Downloads
Jed J. Neilson, Stephen G. Ryan, K. Philip Wang and Biqin Xie

2022, volume 60, articles 2

Measuring Risk Information pp. 375-426 Downloads
Kevin C. Smith and Eric C. So
Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks pp. 427-466 Downloads
Dan Amiram, Bjorn Jorgensen and Daniel Rabetti
Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data pp. 467-515 Downloads
Xi Chen, Yang Ha (tony) Cho, Yiwei Dou and Baruch Lev
Managers’ Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation pp. 517-563 Downloads
Antonio Dávila and Martí Guasch
Leveraging Big Data to Study Information Dissemination of Material Firm Events pp. 565-606 Downloads
Bin Li and Mohan Venkatachalam
Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach pp. 607-651 Downloads
Miao Liu
Face Value: Trait Impressions, Performance Characteristics, and Market Outcomes for Financial Analysts pp. 653-705 Downloads
Lin Peng, Siew Hong Teoh, Yakun Wang and Jiawen Yan

2022, volume 60, articles 1

Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule pp. 3-43 Downloads
John M. Barrios
The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms pp. 45-95 Downloads
Abigail Allen, Melissa F. Lewis‐western and Kristen Valentine
Personal Financial Distress, Limited Attention pp. 97-128 Downloads
Hadiye Aslan
The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings pp. 129-167 Downloads
Thomas Bourveau, Emmanuel T. de George, Atif Ellahie and Daniele Macciocchi
Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence pp. 171-201 Downloads
Benjamin P. Commerford, Sean A. Dennis, Jennifer R. Joe and Jenny W. Ulla
Competitive Externalities of Tax Cuts pp. 201-259 Downloads
Michael P. Donohoe, Hansol Jang and Petro Lisowsky
How is Earnings News Transmitted to Stock Prices? pp. 261-297 Downloads
Vincent Grégoire and Charles Martineau
Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements? pp. 299-351 Downloads
Paul Hribar, Richard Mergenthaler, Aaron Roeschley, Spencer Young and Chris X. Zhao
Managerial Optimism and Debt Covenants pp. 353-371 Downloads
Jakob Infuehr and Volker Laux

2021, volume 59, articles 5

Strategic Withholding and Imprecision in Asset Measurement pp. 1523-1571 Downloads
Jeremy Bertomeu, Edwige Cheynel and Davide Cianciaruso
Forced Rating Systems from Employee and Supervisor Perspectives pp. 1573-1607 Downloads
Eddy Cardinaels and Christoph Feichter
Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market pp. 1609-1649 Downloads
Yangyang Chen, Jeffrey Ng and Xin Yang
Multimarket Contact and Mutual Forbearance in Audit Markets pp. 1651-1688 Downloads
Simon Dekeyser, Ann Gaeremynck, W. Robert Knechel and Marleen Willekens
Cash‐for‐Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers pp. 1689-1740 Downloads
Aiyesha Dey, Jonas Heese and Gerardo Pérez‐cavazos
Do Investors Care Who Did the Audit? Evidence from Form AP pp. 1741-1782 Downloads
Marcus M. Doxey, James G. Lawson, Thomas J. Lopez and Quinn T. Swanquist
The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews pp. 1783-1825 Downloads
Svenja Dube and Chenqi Zhu
Truncating Optimism pp. 1827-1884 Downloads
Zachary Kaplan, Xiumin Martin and Yifang Xie

2021, volume 59, articles 4

Accrual Accounting and Resource Allocation: A General Equilibrium Analysis pp. 1179-1219 Downloads
Jung Ho Choi
Debiasing the Measurement of Conditional Conservatism pp. 1221-1259 Downloads
Marc Badia, Miguel Duro, Fernando Penalva and Stephen G. Ryan
Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints pp. 1261-1302 Downloads
Sean Shun Cao, Kai Du, Baozhong Yang and Alan L. Zhang
Strategic Director Appointments pp. 1303-1347 Downloads
George Drymiotes and Konduru Sivaramakrishnan
Non‐Answers During Conference Calls pp. 1349-1384 Downloads
Ian D. Gow, David F. Larcker and Anastasia Zakolyukina
Do Majority‐of‐Minority Shareholder Voting Rights Reduce Expropriation? Evidence from Related Party Transactions pp. 1385-1423 Downloads
Nan Li
Analyst Coverage Overlaps and Interfirm Information Spillovers pp. 1425-1480 Downloads
Tim Martens and Christoph J. Sextroh
Economic Downturns and the Informativeness of Management Earnings Forecasts pp. 1481-1520 Downloads
David A. Maslar, Matthew Serfling and Sarah Shaikh

2021, volume 59, articles 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, articles 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, articles 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
Page updated 2022-06-30