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Journal of Accounting Research

1963 - 2024

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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2024, volume 62, articles 3

Fraud Power Laws pp. 833-876 Downloads
Edwige Cheynel, Davide Cianciaruso and Frank S. Zhou
Relative Performance Evaluation and Strategic Peer‐Harming Disclosures pp. 877-933 Downloads
Matthew J. Bloomfield, Mirko S. Heinle and Oscar Timmermans
Innovation and Financial Disclosure pp. 935-979 Downloads
Hui Chen, Pierre Jinghong Liang and Evgeny Petrov
What Role Do Boards Play in Companies with Visionary CEOs? pp. 981-1005 Downloads
Xu Jiang and Volker Laux
Economics of Information Search and Financial Misreporting pp. 1007-1065 Downloads
Jung Min Kim
The Impact of Information Frictions Within Regulators: Evidence from Workplace Safety Violations pp. 1067-1120 Downloads
Aneesh Raghunandan and Thomas G. Ruchti
Bridging Theory and Empirical Research in Accounting pp. 1121-1139 Downloads
Matthias Breuer, Eva Labro, Haresh Sapra and Anastasia A. Zakolyukina

2024, volume 62, articles 2

Occupational Licensing and Minority Participation in Professional Labor Markets pp. 453-503 Downloads
Andrew Sutherland, Matthias Uckert and Felix W. Vetter
Bank Supervision and Organizational Capital: The Case of Minority Lending pp. 505-549 Downloads
Byeongchan An, Robert Bushman, Anya Kleymenova and Rimmy E. Tomy
The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act pp. 551-587 Downloads
Bok Baik, Omri Even‐tov, Russell Han and David Park
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation pp. 589-634 Downloads
Gus de Franco, Yuyan Guan, Yibin Zhou and Xindong Zhu
Payment Practices Transparency and Customer‐Supplier Dynamics pp. 635-674 Downloads
Jody Grewal, Aditya Mohan and Gerardo Pérez‐cavazos
How Does Management Voluntary Disclosure Behavior Influence Auditors’ Judgments? pp. 675-699 Downloads
Sean M. Hillison and Kamber D. Vittori
Earnings News and Over‐the‐Counter Markets pp. 701-735 Downloads
Stefan J. Huber, Chongho Kim and Edward M. Watts
Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance pp. 737-781 Downloads
Xiangang Xin, P. Eric Yeung and Zilong Zhang
Treatment of Accounting Changes and Covenant Violation Errors pp. 783-824 Downloads
Chunmei Zhu

2023, volume 61, articles 5

Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution pp. 1425-1477 Downloads
Travis Chow, Zhongwen Fan, Li Huang, Oliver Zhen Li and Siman Li
Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP? pp. 1479-1530 Downloads
Oliver Binz, Robert Hills and Matthew Kubic
Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force pp. 1531-1589 Downloads
Robert R. Carnes, Dane M. Christensen and Paul E. Madsen
Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls pp. 1591-1631 Downloads
Rachel W. Flam, Jeremiah Green, Joshua A. Lee and Nathan Y. Sharp
Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor pp. 1633-1698 Downloads
Lindsey A. Gallo, Kendall V. Lynch and Rimmy E. Tomy
The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation pp. 1699-1733 Downloads
Itay Goldstein, Shijie Yang and Luo Zuo
Do Governments Hide Resources from Unions? The Influence of Public Sector Unions on Reported Discretionary Fund Balance Ratios pp. 1735-1770 Downloads
Angela K. Gore, Yuan Ji and Susan L. Kulp
The Effect of Client Industry Agglomerations on Auditor Industry Specialization pp. 1771-1825 Downloads
W. Robert Knechel and Devin Williams
Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending pp. 1827-1871 Downloads
Allison Nicoletti and Christina Zhu

2023, volume 61, articles 4

Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions? pp. 981-1024 Downloads
Carolyn Deller
How Do Firms Respond to Political Uncertainty? Evidence from U.S. Gubernatorial Elections pp. 1025-1061 Downloads
Andrew Bird, Stephen A. Karolyi and Thomas Ruchti
Flu Fallout: Information Production Constraints and Corporate Disclosure pp. 1063-1108 Downloads
Chen Chen, Leonard Leye Li, Louise Yi Lu and Rencheng Wang
Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level Data pp. 1109-1158 Downloads
Jung Ho Choi, Brandon Gipper and Sara Malik
The Impact of Open Data on Public Procurement pp. 1159-1224 Downloads
Raphael Duguay, Thomas Rauter and Delphine Samuels
Gaming the IRS’ Third‐Party Reporting System: Evidence from Pari‐Mutuel Wagering pp. 1225-1261 Downloads
Duke Ferguson
Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment? pp. 1263-1312 Downloads
Jiancheng (duncan) Liu, Wei Shi, Cheng Zeng and Guochang Zhang
Private Equity and Local Public Finances pp. 1313-1362 Downloads
Marcel Olbert and Peter H. Severin
Auditors’ Use of In‐House Specialists pp. 1363-1418 Downloads
Aleksandra “ally” B. Zimmerman, Dereck Barr‐pulliam, Joon‐suk Lee and Miguel Minutti‐meza

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 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
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