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Journal of Accounting Research

1963 - 2017

Current editor(s): Ray Ball, Philip G. Berger, Merle Erickson, Richard Leftwich, Douglas J. Skinner and Abbie Smith

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2017, volume 55, issue 5

Contracting on GAAP Changes: Large Sample Evidence pp. 1021-1050 Downloads
Hans B. Christensen and Valeri V. Nikolaev
The Performance Effect of Feedback Frequency and Detail: Evidence from a Field Experiment in Customer Satisfaction pp. 1051-1088 Downloads
Pablo Casas-Arce, Sofia M. Lourenço and F. Asís Martínez-Jerez
CFO Narcissism and Financial Reporting Quality pp. 1089-1135 Downloads
Charles Ham, Mark Lang, Nicholas Seybert and Sean Wang
Improving Experienced Auditors’ Detection of Deception in CEO Narratives pp. 1137-1166 Downloads
Jessen L. Hobson, William J. Mayew, Mark E. Peecher and Mohan Venkatachalam
Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence pp. 1167-1212 Downloads
Hyun A. Hong, Jeong-Bon Kim and Michael Welker
Do Managers of U.S. Defined Benefit Pension Plan Sponsors Use Regulatory Freedom Strategically? pp. 1213-1255 Downloads
Michael Kisser, John Kiff and Mauricio Soto
Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013 pp. 1257-1300 Downloads
Hariom Manchiraju and Shivaram Rajgopal

2017, volume 55, issue 4

Economic Growth and Financial Statement Verification pp. 745-794 Downloads
Petro Lisowsky, Michael Minnis and Andrew Sutherland
The JOBS Act and the Costs of Going Public pp. 795-836 Downloads
Susan Chaplinsky, Kathleen Weiss Hanley and S. Katie Moon
CEO Inside Debt Incentives and Corporate Tax Sheltering pp. 837-876 Downloads
Sabrina Chi, Shawn X. Huang and Juan Manuel Sanchez
Enhancing Loan Quality Through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative pp. 877-918 Downloads
Aytekin Ertan, Maria Loumioti and Regina Wittenberg-Moerman
Imperfect Accounting and Reporting Bias pp. 919-962 Downloads
Vivian W. Fang, Allen H. Huang and Wenyu Wang
Prompting the Benefit of the Doubt: The Joint Effect of Auditor-Client Social Bonds and Measurement Uncertainty on Audit Adjustments pp. 963-994 Downloads
Steven J. Kachelmeier and Ben W. van Landuyt
Supporting and Assessing Agents pp. 995-1016 Downloads
Volker Laux

2017, volume 55, issue 3

Do Weather-Induced Moods Affect the Processing of Earnings News? pp. 509-550 Downloads
Ed Dehaan, Joshua Madsen and Joseph D. Piotroski
Under weighting of Private Information by Top Analysts pp. 551-590 Downloads
Gil Aharoni, Eti Einhorn and Qi Zeng
Do PCAOB Inspections Improve the Quality of Internal Control Audits? pp. 591-627 Downloads
Mark L. Defond and Clive S. Lennox
Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance pp. 629-668 Downloads
Iftekhar Hasan, Chun-Keung (stan) Hoi, Qiang Wu and Hao Zhang
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking pp. 669-707 Downloads
Alexander Ljungqvist, Liandong Zhang and Luo Zuo
Anticipated Earnings Announcements and the Customer–Supplier Anomaly pp. 709-741 Downloads
Joshua Madsen

2017, volume 55, issue 2

Procyclicality of U.S. Bank Leverage pp. 237-273 Downloads
Christian Laux and Thomas Rauter
Perceptions and Price: Evidence from CEO Presentations at IPO Roadshows pp. 275-327 Downloads
Elizabeth Blankespoor, Bradley E. Hendricks and Gregory S. Miller
Dynamic Effects of Information Disclosure on Investment Efficiency pp. 329-369 Downloads
Sunil Dutta and Alexander Nezlobin
Direct Evidence on the Informational Properties of Earnings in Loan Contracts pp. 371-406 Downloads
Scott D. Dyreng, Rahul Vashishtha and Joseph Weber
Earnings Management During Antidumping Investigations in Europe: Sample-Wide and Cross-Sectional Evidence pp. 407-457 Downloads
David Godsell, Michael Welker and Ning Zhang
Run EDGAR Run: SEC Dissemination in a High-Frequency World pp. 459-505 Downloads
Jonathan L. Rogers, Douglas J. Skinner and Sarah L. C. Zechman

2017, volume 55, issue 1

Disclosure Versus Recognition: Inferences from Subsequent Events pp. 3-34 Downloads
Jeremy Michels
The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession pp. 35-78 Downloads
Matthew J. Bloomfield, Ulf Brüggemann, Hans B. Christensen and Christian Leuz
IRS Attention pp. 79-114 Downloads
Zahn Bozanic, Jeffrey L. Hoopes, Jacob R. Thornock and Braden M. Williams
The Informational Role of the Media in Private Lending pp. 115-152 Downloads
Robert M. Bushman, Christopher D. Williams and Regina Wittenberg-Moerman
Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role pp. 153-196 Downloads
Qi Chen, Tracy R. Lewis, Katherine Schipper and Yun Zhang
Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans pp. 197-233 Downloads
Michael Minnis and Andrew Sutherland

2016, volume 54, issue 5

Real Earnings Management in Sales pp. 1233-1266 Downloads
Michael J. Ahearne, Jeffrey P. Boichuk, Craig J. Chapman and Thomas Steenburgh
How Do Experienced Users Evaluate Hybrid Financial Instruments? pp. 1267-1296 Downloads
Shana Clor-Proell, Lisa Koonce and Brian White
Biases in Accounting and Nonaccounting Information: Substitutes or Complements? pp. 1297-1330 Downloads
Xu Jiang
If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates pp. 1331-1364 Downloads
W. Robert Knechel and Justin Leiby
Voluntary Disclosure with Informed Trading in the IPO Market pp. 1365-1394 Downloads
Praveen Kumar, Nisan Langberg and K. Sivaramakrishnan

2016, volume 54, issue 4

Public Information Precision and Coordination Failure: An Experiment pp. 941-986 Downloads
Sanjay Banerjee and Michael Maier
The Reluctant Analyst pp. 987-1040 Downloads
Dan Bernhardt, Chi Wan and Zhijie Xiao
Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159 pp. 1041-1076 Downloads
Peter R. Demerjian, John Donovan and Chad R. Larson
The Value of Crowdsourced Earnings Forecasts pp. 1077-1110 Downloads
Russell Jame, Rick Johnston, Stanimir Markov and Michael C. Wolfe
Do Opinions on Financial Misstatement Firms Affect Analysts’ Reputation with Investors? Evidence from Reputational Spillovers pp. 1111-1148 Downloads
Lian Fen Lee and Alvis K. Lo
Performance Measures in Earnings-Based Financial Covenants in Debt Contracts pp. 1149-1186 Downloads
Ningzhong Li
Textual Analysis in Accounting and Finance: A Survey pp. 1187-1230 Downloads
Tim Loughran and Bill McDonald

2016, volume 54, issue 3

Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption pp. 679-723 Downloads
Anna Bergman Brown
Auditor–Client Compatibility and Audit Firm Selection pp. 725-775 Downloads
Stephen V. Brown and W. Robert Knechel
Bank Competition: Measurement, Decision-Making, and Risk-Taking pp. 777-826 Downloads
Robert M. Bushman, Bradley E. Hendricks and Christopher D. Williams
Explaining Rules-Based Characteristics in U.S. GAAP: Theories and Evidence pp. 827-861 Downloads
Dain Donelson, John McInnis and Richard D. Mergenthaler
Lobbying and Uniform Disclosure Regulation pp. 863-893 Downloads
Henry L. Friedman and Mirko S. Heinle
Real Activity Forecasts Using Loan Portfolio Information pp. 895-937 Downloads
Urooj Khan and N. Bugra Ozel

2016, volume 54, issue 2

Banks’ Financial Reporting and Financial System Stability pp. 277-340 Downloads
Viral V. Acharya and Stephen G. Ryan
Gathering Data for Archival, Field, Survey, and Experimental Accounting Research pp. 341-395 Downloads
Robert Bloomfield, Mark W. Nelson and Eugene Soltes
Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective pp. 397-435 Downloads
Hans B. Christensen, Valeri V. Nikolaev and Regina Wittenberg-Moerman
Using Field Experiments in Accounting and Finance pp. 437-475 Downloads
Eric Floyd and John List
Causal Inference in Accounting Research pp. 477-523 Downloads
Ian D. Gow, David F. Larcker and Peter C. Reiss
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research pp. 525-622 Downloads
Christian Leuz and Peter D. Wysocki
A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research pp. 623-676 Downloads
Chandra Kanodia and Haresh Sapra

2016, volume 54, issue 1

Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence pp. 3-40 Downloads
Lawrence J. Abbott, Brian Daugherty, Susan Parker and Gary F. Peters
The Changing Landscape of Accrual Accounting pp. 41-78 Downloads
Robert M. Bushman, Alina Lerman and X. Frank Zhang
Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence pp. 79-112 Downloads
Feng Chen, Songlan Peng, Shuang Xue, Zhifeng Yang and Feiteng Ye
The Role of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from Using an Eye-Tracking Device pp. 113-146 Downloads
Yasheng Chen, Johnny Jermias and Tota Panggabean
Public Pressure and Corporate Tax Behavior pp. 147-186 Downloads
Scott D. Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
The Valuation Impact of SEC Enforcement Actions on Nontarget Foreign Firms pp. 187-234 Downloads
Roger Silvers
Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending? pp. 235-274 Downloads
Biqin Xie
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