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Journal of Accounting Research

1963 - 2023

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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2023, volume 61, articles 3

Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures pp. 695-735 Downloads
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 Downloads
Karthik Balakrishnan, Rafael Copat, Daniela de La Parra and K. Ramesh
Executive Compensation Tied to ESG Performance: International Evidence pp. 805-853 Downloads
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 Downloads
Gregory Distelhorst and Jee‐eun Shin
The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐19 pp. 891-933 Downloads
Lisa Yao Liu and Shirley Lu
Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks pp. 935-978 Downloads
Lynn Linghuan Wang

2023, volume 61, articles 2

Greenhouse Gas Disclosure and Emissions Benchmarking pp. 451-492 Downloads
Sorabh Tomar
Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision pp. 493-530 Downloads
Eric W. Chan, Jeremy B. Lill and Victor Maas
Standard Error Biases When Using Generated Regressors in Accounting Research pp. 531-569 Downloads
Wei Chen, Paul Hribar and Sam Melessa
Financial Reporting and Employee Job Search pp. 571-617 Downloads
deHAAN Ed, Nan Li and Frank S. Zhou
Balanced Scorecards: A Relational Contract Approach pp. 619-652 Downloads
Ola Kvaløy and Trond E. Olsen
The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors pp. 653-690 Downloads
Jacob Zureich

2023, volume 61, articles 1

CECL: Timely Loan Loss Provisioning and Bank Regulation pp. 3-46 Downloads
Lucas Mahieux, Haresh Sapra and Gaoqing Zhang
Creativity Contests: An Experimental Investigation of Eliciting Employee Creativity pp. 47-94 Downloads
Jasmijn Bol, Lisa Laviers and Jason Sandvik
Boosting Foreign Investment: The Role of Certification of Corporate Governance pp. 95-140 Downloads
Pietro Bonetti and Gaizka Ormazabal
The Complementarity Between Signal Informativeness and Monitoring pp. 141-185 Downloads
Pierre Chaigneau and Nicolas Sahuguet
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform pp. 187-242 Downloads
Wonjae Chang, Michael Dambra, Bryce Schonberger and Inho Suk
Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance pp. 243-277 Downloads
Justin Chircop, Michele Fabrizi, Patrizia Malaspina and Antonio Parbonetti
Renewable Governance: Good for the Environment? pp. 279-327 Downloads
Alexander Dyck, Karl V. Lins, Lukas Roth, Mitch Towner and Hannes F. Wagner
Relative Valuation with Machine Learning pp. 329-376 Downloads
Paul Geertsema and Helen Lu
The Value of Mandatory Certification: A Real Effects Perspective pp. 377-413 Downloads
Xu Jiang, Baohua Xin and Yan Xiong
Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India pp. 415-447 Downloads
Shivaram Rajgopal and Prasanna Tantri

2022, volume 60, articles 5

Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership pp. 1651-1693 Downloads
Andrea Pawliczek, A. Nicole Skinner and Sarah L. C. Zechman
The Roles of Data Providers and Analysts in the Production, Dissemination, and Pricing of Street Earnings pp. 1695-1740 Downloads
Khrystyna Bochkay, Stan Markov, Musa Subasi and Eric Weisbrod
Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis pp. 1741-1774 Downloads
Adam Bordeman and Peter Demerjian
How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments? pp. 1775-1811 Downloads
Nerissa C. Brown, Brian T. Gale and Stephanie M. Grant
The Costs of Waiving Audit Adjustments pp. 1813-1857 Downloads
Preeti Choudhary, Kenneth Merkley and Katherine Schipper
Relative Performance Evaluation and Competitive Aggressiveness pp. 1859-1913 Downloads
Christoph Feichter, Frank Moers and Oscar Timmermans
The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers pp. 1915-1945 Downloads
Ryan D. Guggenmos, Kristina Rennekamp, Kathy Rupar and Sean Wang
Audit Implications of Non‐GAAP Reporting pp. 1947-1989 Downloads
Nicholas J. Hallman, Jaime J. Schmidt and Anne M. Thompson
Limited Attention: Implications for Financial Reporting pp. 1991-2027 Downloads
Jinzhi Lu

2022, volume 60, articles 4

Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation pp. 1189-1234 Downloads
George‐levi Gayle, Chen Li and Robert A. Miller
Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure? pp. 1235-1291 Downloads
Kristian D. Allee, Brian J. Bushee, Tyler J. Kleppe and Andrew T. Pierce
Boards of a Feather: Homophily in Foreign Director Appointments Around the World pp. 1293-1335 Downloads
John Barrios, Pietro A. Bianchi, Helena Isidro and Dhananjay Nanda
Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud? pp. 1337-1378 Downloads
Philip G. Berger and Heemin Lee
The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934 pp. 1379-1418 Downloads
Oliver Binz and John R. Graham
Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees pp. 1419-1462 Downloads
Elizabeth Carson, Roger Simnett, Ulrike Thürheimer and Ann Vanstraelen
The Economic Consequences of Financial Audit Regulation in the Charitable Sector pp. 1463-1498 Downloads
Raphael Duguay
Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive pp. 1499-1549 Downloads
Peter Fiechter, Jörg‐markus Hitz and Nico Lehmann
Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association pp. 1551-1582 Downloads
Jeremiah Green, Henock Louis and Jalal Sani
Observing Enforcement: Evidence from Banking pp. 1583-1633 Downloads
Anya Kleymenova and Rimmy E. Tomy

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, Bjørn Jørgensen 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 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
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