Journal of Accounting Research

1963 - 2025

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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2025, volume 63, articles 3

Measuring Greenhouse Gas Emissions: What Are the Costs and Benefits? pp. 1063-1105

Lucas Mahieux, Haresh Sapra and Gaoqing Zhang

The Effect of Intangible Asset Classification on Professional Financial Statement Users’ Assessments pp. 1107-1143

Spencer B. Anderson, Kim I. Mendoza and Cassie Mongold

Accounting for Goodwill pp. 1145-1185

Stefan J. Huber and Charles G. McClure

Short Squeezes After Short‐Selling Attacks pp. 1187-1236

Lorien Stice‐lawrence, Yu Ting Forester Wong and Wuyang Zhao

Common Investor Relations Representation pp. 1237-1283

David Volant

2025, volume 63, articles 2

Tax Subsidy Disclosure and Local Economic Effects pp. 547-598

Lisa de Simone, Rebecca Lester and Aneesh Raghunandan

Internalizing Peer Firm Product Market Concerns: Supply Chain Relations and M&A Activity pp. 599-647

Farzana Afrin, Jinhwan Kim, Sugata Roychowdhury and Benjamin P. Yost

What Happens to Partners Who Issue Adverse Internal Control Opinions? pp. 649-688

Ashleigh L. Bakke, Elizabeth N. Cowle, Stephen P. Rowe and Michael S. Wilkins

Silent Suffering: Using Machine Learning to Measure CEO Depression pp. 689-767

Sung‐yuan (mark) Cheng and Nargess M. Golshan

Spillover Effects of the SEC's Regulatory Oversight on Private Debt Contracting: Evidence from Cross‐listed Foreign Firms pp. 769-806

Mahfuz Chy, Inder K. Khurana and Hoyoun Kyung

Redaction as Cross‐Regulatory Disclosure Avoidance pp. 807-855

Ioannis V. Floros, Shane A. Johnson and Wanjia Zhao

Financial Reporting Around Private Firms' Securities Offerings pp. 857-901

Yiran Kang

Does Access to Patent Information Help Technological Acquisitions? Evidence from Patent Library Openings pp. 903-950

Connie X. Mao, Yueru Qin, Xuan Tian and Chi Zhang

The Effect of U.S. Country‐by‐Country Reporting on U.S. Multinationals’ Tax‐Motivated Income Shifting and Real Activities pp. 951-988

Michelle L. Nessa, Anh V. Persson, Jane Z. Song, Erin M. Towery and Mary E. Vernon

How Does Judges’ Personal Exposure to Financial Fraud Affect White‐Collar Sentencing? pp. 989-1029

Trung Nguyen, Aneesh Raghunandan and Alexandra Scherf

Correction to “How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?” pp. 1031-1055

Matthias Breuer

2025, volume 63, articles 1

Disclosure, Patenting, and Trade Secrecy pp. 5-56

Arnoud Boot and Vladimir Vladimirov

Court Disclosures of Firms in Chapter 11 Bankruptcy pp. 57-112

Ilona Bastiaansen, Alina Lerman, Frank Murphy and Dushyant Vyas

Measuring the Prevalence of Earnings Manipulations: A Novel Approach pp. 113-164

Nicole L. Cade, Joshua L. Gunn and Alex J. Vandenberg

Discontinuous Distribution of Test Statistics Around Significance Thresholds in Empirical Accounting Studies pp. 165-206

Xin Chang, Huasheng Gao and Wei Li

The Decision Relevance of Loan Fair Values for Depositors pp. 207-254

Qi Chen, Rahul Vashishtha and Shuyan Wang

Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality pp. 255-317

William A. Ciconte, Justin Leiby and Marleen Willekens

Information Spillovers at Earnings Announcements pp. 319-362

Richard Frankel, Bright Gershion Godigbe and Maryjane Rabier

Tax Policy Expectations and Investment pp. 363-412

John Gallemore, Stephan Hollander, Martin Jacob and Xiang Zheng

Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment pp. 413-460

Joachim Gassen and Maximilian Muhn

Just Friends? Managers’ Connections to Judges pp. 461-502

Sterling Huang, Sugata Roychowdhury, Ewa Sletten and Yanping Xu

The Effect of the Federal Judicial System on Public Enforcement: Evidence from SEC Enforcement Actions pp. 503-541

Yanrong Jia

2024, volume 62, articles 4

News Bias in Financial Journalists’ Social Networks pp. 1145-1182

Guosong Xu

Using and Interpreting Fixed Effects Models pp. 1183-1226

Matthias Breuer and Ed Dehaan

Equity Incentive Plans and Board of Director Discretion over Equity Grants pp. 1227-1264

Brian Cadman and Richard Carrizosa

When Employees Go to Court: Employee Lawsuits and Talent Acquisition in Audit Offices pp. 1265-1307

Jade Huayu Chen

Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence? pp. 1309-1361

Maximilian Kohler, Matthias D. Mahlendorf, Mischa Seiter and Timo Vogelsang

Home Sweet Home: CEOs Acquiring Firms in Their Birth Countries pp. 1363-1404

Antonio Marra, Angela Pettinicchio and Ron Shalev

Show Your Hand: The Impacts of Fair Pricing Requirements in Procurement Contracting pp. 1405-1448

Brad Nathan

Government Subsidies and Corporate Misconduct pp. 1449-1496

Aneesh Raghunandan

The Capital Market Effects of Centralizing Regulated Financial Information pp. 1497-1532

Gurpal Sran, Marcel Tuijn and Lauren Vollon

Algorithmic Trading and Forward‐Looking MD&A Disclosures pp. 1533-1569

Wayne B. Thomas, Yiding Wang and Ling Zhang

2024, volume 62, articles 3

Fraud Power Laws pp. 833-876

Edwige Cheynel, Davide Cianciaruso and Frank S. Zhou

Relative Performance Evaluation and Strategic Peer‐Harming Disclosures pp. 877-933

Matthew J. Bloomfield, Mirko S. Heinle and Oscar Timmermans

Innovation and Financial Disclosure pp. 935-979

Hui Chen, Pierre Jinghong Liang and Evgeny Petrov

What Role Do Boards Play in Companies with Visionary CEOs? pp. 981-1005

Xu Jiang and Volker Laux

Economics of Information Search and Financial Misreporting pp. 1007-1065

Jung Min Kim

The Impact of Information Frictions Within Regulators: Evidence from Workplace Safety Violations pp. 1067-1120

Aneesh Raghunandan and Thomas G. Ruchti

Bridging Theory and Empirical Research in Accounting pp. 1121-1139

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

Andrew Sutherland, Matthias Uckert and Felix W. Vetter

Bank Supervision and Organizational Capital: The Case of Minority Lending pp. 505-549

Byeongchan An, Robert Bushman, Anya Kleymenova and Rimmy Tomy

The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act pp. 551-587

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

Gus de Franco, Yuyan Guan, Yibin Zhou and Xindong Zhu

Payment Practices Transparency and Customer‐Supplier Dynamics pp. 635-674

Jody Grewal, Aditya Mohan and Gerardo Pérez‐cavazos

How Does Management Voluntary Disclosure Behavior Influence Auditors’ Judgments? pp. 675-699

Sean M. Hillison and Kamber D. Vittori

Earnings News and Over‐the‐Counter Markets pp. 701-735

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

Xiangang Xin, P. Eric Yeung and Zilong Zhang

Treatment of Accounting Changes and Covenant Violation Errors pp. 783-824

Chunmei Zhu