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Journal of Accounting Research

1963 - 2020

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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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 L. 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 Žaldokas
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

2019, volume 57, issue 5

Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years pp. 1117-1159 Downloads
S. P. Kothari and Charles Wasley
The Coordination Role of Stress Tests in Bank Risk‐Taking pp. 1161-1200 Downloads
Carlos Corona, Lin Nan and Gaoqing Zhang
The Value of Precontract Information About an Agent's Ability in the Presence of Moral Hazard and Adverse Selection pp. 1201-1245 Downloads
Rajiv D. Banker, Masako Darrough, Shaopeng Li and Lucas Threinen
Does Consumer Protection Enhance Disclosure Credibility in Reward Crowdfunding? pp. 1247-1302 Downloads
Stefano Cascino, Maria Correia and Ane Tamayo
Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability pp. 1303-1351 Downloads
Preeti Choudhary, Kenneth Merkley and Katherine Schipper

2019, volume 57, issue 4

Hedge Fund Regulation and Fund Governance: Evidence on the Effects of Mandatory Disclosure Rules pp. 845-888 Downloads
Colleen Honigsberg
Director–Liability–Reduction Laws and Conditional Conservatism pp. 889-917 Downloads
Sudipta Basu and Yi Liang
The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate pp. 919-967 Downloads
Elizabeth Blankespoor
Information Intermediary or De Facto Standard Setter? Field Evidence on the Indirect and Direct Influence of Proxy Advisors pp. 969-1011 Downloads
Christie Hayne and Marshall Vance
Facial Structure and Achievement Drive: Evidence from Financial Analysts pp. 1013-1057 Downloads
Xianjie He, Huifang Yin, Yachang Zeng, Huai Zhang and Hailong Zhao
Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives pp. 1059-1114 Downloads
Rebecca Lester

2019, volume 57, issue 3

Do Strict Regulators Increase the Transparency of Banks? pp. 603-637 Downloads
Anna M. Costello, João Granja and Joseph Weber
Investment Dynamics and Earnings‐Return Properties: A Structural Approach pp. 639-674 Downloads
Matthias Breuer and David Windisch
Fraud Allegations and Government Contracting pp. 675-719 Downloads
Jonas Heese and Gerardo Pérez‐cavazos
Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage pp. 721-761 Downloads
Nico Lehmann
Is Investor Attention for Sale? The Role of Advertising in Financial Markets pp. 763-795 Downloads
Joshua Madsen and Marina Niessner
Consequences of Debt Forgiveness: Strategic Default Contagion and Lender Learning pp. 797-841 Downloads
Gerardo Pérez‐cavazos

2019, volume 57, issue 2

The Role of Gatekeepers in Capital Markets pp. 295-322 Downloads
Sugata Roychowdhury and Suraj Srinivasan
Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration pp. 323-354 Downloads
Anne Beatty, Jacquelyn Gillette, Reining Petacchi and Joseph Weber
An Investigation of Auditors’ Judgments When Companies Release Earnings Before Audit Completion pp. 355-390 Downloads
Lori Shefchik Bhaskar, Patrick E. Hopkins and Joseph H. Schroeder
The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets pp. 391-430 Downloads
Ciao‐wei Chen
Federal Judge Ideology: A New Measure of Ex Ante Litigation Risk pp. 431-489 Downloads
Allen Huang, Kai Wai Hui and Reeyarn Zhiyang Li
Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks pp. 491-543 Downloads
Kelvin K. F. Law and Lillian F. Mills
Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role pp. 545-600 Downloads
Kyungha (kari) Lee and Stefan F. Schantl

2019, volume 57, issue 1

Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of “Unmanaged” Earnings pp. 5-51 Downloads
Thomas Hemmer and Eva Labro
Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs pp. 53-84 Downloads
Elizabeth Blankespoor, Ed Dehaan, John Wertz and Christina Zhu
The Effects of Analyst‐Country Institutions on Biased Research: Evidence from Target Prices pp. 85-120 Downloads
Mark T. Bradshaw, Alan G. Huang and Hongping Tan
Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality pp. 121-168 Downloads
Ralf Ewert and Alfred Wagenhofer
Banks as Tax Planning Intermediaries pp. 169-209 Downloads
John Gallemore, Brandon Gipper and Edward Maydew
Relative Target Setting and Cooperation pp. 211-239 Downloads
Martin Holzhacker, Stephan Kramer, Michal Matějka and Nick Hoffmeister
International Mergers and Acquisitions Laws, the Market for Corporate Control, and Accounting Conservatism pp. 241-290 Downloads
Inder K. Khurana and Wei Wang

2018, volume 56, issue 5

Managerial Compensation and Stock Price Manipulation pp. 1335-1381 Downloads
Josef Schroth
Debt Contract Enforcement and Conservatism: Evidence from a Natural Experiment pp. 1383-1416 Downloads
Cyrus Aghamolla and Nan Li
Procurement with Asymmetric Information About Fixed and Variable Costs pp. 1417-1452 Downloads
Rick Antle and Peter Bogetoft
Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy pp. 1453-1481 Downloads
Sarah Bonner, Tracie Majors and Stacey Ritter
Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use pp. 1483-1519 Downloads
W. Brooke Elliott, Stephanie M. Grant and Frank D. Hodge

2018, volume 56, issue 4

Disentangling Managers’ and Analysts’ Non‐GAAP Reporting pp. 1039-1081 Downloads
Jeremiah W. Bentley, Theodore E. Christensen, Kurt H. Gee and Benjamin C. Whipple
Non‐GAAP Earnings Disclosure in Loss Firms pp. 1083-1137 Downloads
Edith Leung and David Veenman
Inference with Dependent Data in Accounting and Finance Applications pp. 1139-1203 Downloads
Timothy Conley, Silvia Gonçalves and Christian Hansen
The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development pp. 1205-1252 Downloads
Jasmijn C. Bol, Cassandra Estep, Frank Moers and Mark E. Peecher
Mandatory and Voluntary Disclosures: Dynamic Interactions pp. 1253-1283 Downloads
Davide Cianciaruso and Sri S. Sridhar
Zombie Board: Board Tenure and Firm Performance pp. 1285-1329 Downloads
Sterling Huang and Gilles Hilary

2018, volume 56, issue 3

Incorrect Inferences When Using Residuals as Dependent Variables pp. 751-796 Downloads
Wei Chen, Paul Hribar and Samuel Melessa
Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits pp. 797-842 Downloads
Thomas Bourveau, Yun Lou and Rencheng Wang
The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions pp. 843-882 Downloads
Yiwei Dou, Stephen G. Ryan and Biqin Xie
Cross‐Firm Real Earnings Management pp. 883-911 Downloads
Eti Einhorn, Nisan Langberg and Tsahi Versano
Buy‐Side Analysts and Earnings Conference Calls pp. 913-952 Downloads
Michael J. Jung, M. H. Franco Wong and X. Frank Zhang
Credit Default Swaps and Managers’ Voluntary Disclosure pp. 953-988 Downloads
Jae B. Kim, Pervin Shroff, Dushyantkumar Vyas and Regina Wittenberg‐moerman
Wisdom of Crowds: Cross‐Sectional Variation in the Informativeness of Third‐Party‐Generated Product Information on Twitter pp. 989-1034 Downloads
Vicki Wei Tang

2018, volume 56, issue 2

No System Is Perfect: Understanding How Registration‐Based Editorial Processes Affect Reproducibility and Investment in Research Quality pp. 313-362 Downloads
Robert Bloomfield, Kristina Rennekamp and Blake Steenhoven
Disclosure “Scriptability” pp. 363-430 Downloads
Kristian D. Allee, Matthew D. Deangelis and James R. Moon
Investor Behavior and the Benefits of Direct Stock Ownership pp. 431-466 Downloads
Darren Bernard, Nicole L. Cade and Frank Hodge
The Tone from Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality pp. 467-519 Downloads
Sanne R. van Duin, Henri C. Dekker, Jacco L. Wielhouwer and Juan P. Mendoza
Bridging the Gap: Evidence from Externally Hired CEOs pp. 521-579 Downloads
Yonca Ertimur, Caleb Rawson, Jonathan L. Rogers and Sarah L. C. Zechman
Performance Effects of Setting a High Reference Point for Peer‐Performance Comparison pp. 581-615 Downloads
Henry Eyring and V. G. Narayanan
Corporate Scandals and Regulation pp. 617-671 Downloads
Luzi Hail, Ahmed Tahoun and Clare Wang
The Impact of Consulting Services on Audit Quality: An Experimental Approach pp. 673-711 Downloads
Zachary T. Kowaleski, Brian W. Mayhew and Amy C. Tegeler
Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance pp. 713-747 Downloads
Shelley Xin Li and Tatiana Sandino

2018, volume 56, issue 1

How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model pp. 5-44 Downloads
Anastasia A. Zakolyukina
Corporate Loan Securitization and the Standardization of Financial Covenants pp. 45-83 Downloads
Zahn Bozanic, Maria Loumioti and Florin P. Vasvari
Linguistic Complexity in Firm Disclosures: Obfuscation or Information? pp. 85-121 Downloads
Brian J. Bushee, Ian D. Gow and Daniel J. Taylor
Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions pp. 123-171 Downloads
Andrew C. Call, Gerald S. Martin, Nathan Y. Sharp and Jaron H. Wilde
Disclosure Regulation in the Commercial Banking Industry: Lessons from the National Banking Era pp. 173-216 Downloads
João Granja
Asymmetric Trading Costs Prior to Earnings Announcements: Implications for Price Discovery and Returns pp. 217-263 Downloads
Travis L. Johnson and Eric C. So
Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis pp. 265-308 Downloads
Yinghua Li, Yupeng Lin and Liandong Zhang
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