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Journal of Accounting Research

1963 - 2018

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

From Wiley Blackwell
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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

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
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