Economics at your fingertips  

Journal of Accounting Research

1963 - 2016

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

From Wiley Blackwell
Series data maintained by Wiley-Blackwell Digital Licensing ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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

2015, volume 53, issue 5

Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption pp. 915-963 Downloads
Ray Ball, Xi Li and Lakshmanan Shivakumar
Asset Measurement in Imperfect Credit Markets pp. 965-984 Downloads
Jeremy Bertomeu and Edwige Cheynel
Think Twice Before Going for Incentives: Social Norms and the Principal's Decision on Compensation Contracts pp. 985-1015 Downloads
Eddy Cardinaels and Huaxiang Yin
A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports pp. 1017-1054 Downloads
Shuping Chen, Bin Miao and Terry Shevlin
The Moderating Effect of Relative Performance Evaluation on the Risk Incentive Properties of Executives’ Equity Portfolios pp. 1055-1108 Downloads
Hyungshin Park and Dimitris Vrettos
Issuer Operating Performance and IPO Price Formation pp. 1109-1149 Downloads
Michael Willenborg, Biyu Wu and Yanhua Sunny Yang

2015, volume 53, issue 4

Are Employee Selection and Incentive Contracts Complements or Substitutes? pp. 633-668 Downloads
Margaret A. Abernethy, Henri Dekker and Axel K-D. Schulz
Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131 pp. 669-723 Downloads
Young Jun Cho
Competition in the Audit Market: Policy Implications pp. 725-775 Downloads
Joseph Gerakos and Chad Syverson
Taxes and Financial Constraints: Evidence from Linguistic Cues pp. 777-819 Downloads
Kelvin K. F. Law and Lillian F. Mills
Do Analyst Stock Recommendations Piggyback on Recent Corporate News? An Analysis of Regular-Hour and After-Hours Revisions pp. 821-861 Downloads
Edward Li, K. Ramesh, Min Shen and Joanna Shuang Wu
Do Improvements in the Information Environment Enhance Insiders’ Ability to Learn from Outsiders? pp. 863-905 Downloads
Gilberto Loureiro and Alvaro G. Taboada

2015, volume 53, issue 3

Audit Firm Tenure, Non-Audit Services, and Internal Assessments of Audit Quality pp. 461-509 Downloads
Timothy B. Bell, Monika Causholli and W. Robert Knechel
Delayed Expected Loss Recognition and the Risk Profile of Banks pp. 511-553 Downloads
Robert M. Bushman and Christopher D. Williams
Earnings Metrics, Information Processing, and Price Efficiency in Laboratory Markets pp. 555-592 Downloads
W. Brooke Elliott, Jessen L. Hobson and Brian J. White
Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices pp. 593-631 Downloads
Vivian W. Fang, Mark Maffett and Bohui Zhang

2015, volume 53, issue 2

The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure pp. 221-239 Downloads
Gregory S. Miller and Douglas J. Skinner
The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion pp. 241-274 Downloads
Kristian D. Allee and Matthew D. Deangelis
Mobile Communication and Local Information Flow: Evidence from Distracted Driving Laws pp. 275-329 Downloads
Nerissa C. Brown, Han Stice and Roger M. White
The Governance Effect of the Media's News Dissemination Role: Evidence from Insider Trading pp. 331-366 Downloads
Lili Dai, Jerry T. Parwada and Bohui Zhang
The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls pp. 367-404 Downloads
Lian Fen Lee, Amy P. Hutton and Susan Shu
Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms pp. 405-459 Downloads
Joseph D. Piotroski, T. J. Wong and Tianyu Zhang

2015, volume 53, issue 1

Inside the “Black Box” of Sell-Side Financial Analysts pp. 1-47 Downloads
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Auditor Mindsets and Audits of Complex Estimates pp. 49-77 Downloads
Emily E. Griffith, Jacqueline S. Hammersley, Kathryn Kadous and Donald Young
Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment pp. 79-117 Downloads
Yinghua Li and Liandong Zhang
Analyst Reputation, Communication, and Information Acquisition pp. 119-173 Downloads
Xiaojing Meng
Unsophisticated Arbitrageurs and Market Efficiency: Overreacting to a History of Underreaction? pp. 175-220 Downloads
Jonathan A. Milian
Page updated 2017-10-21