Journal of Accounting Research

1963 - 2026

Current editor(s): Philip G. Berger, Anna Costello, Luzi Hail, Valeri Nikolaev, Haresh Sapra, Laurence van Lent and Regina Wittenberg Moerman

From John Wiley & Sons, Ltd.
Bibliographic data for series maintained by Wiley Content Delivery ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

2026, volume 64, articles 5

Monitoring Quality of Mafia‐Connected Accountants pp. 1989-2031

Pietro A. Bianchi, Jere R. Francis, Antonio Marra and Nicola Pecchiari

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings pp. 2033-2094

Mary Brooke Billings, Robert W. Holthausen, Christine Petrovits and Danye Wang

Real Effects of Subjectivity in Measuring Fair Values pp. 2095-2130

Verena Braun, Robert F. Göx, Felix P. Niggemann and Ulrich Schäfer

The Value of a Loss: The Impact of Restricting Tax Loss Transfers pp. 2131-2176

Theresa Bührle, Elisa Casi, Barbara Stage and Johannes Voget

Fixed Pay for Output or Time? Implications for Work Speed and Quality pp. 2177-2219

Carolyn Deller and Santiago Gallino

The Impact of Financial Reporting Mandates on Labor Unions pp. 2221-2286

Qingkai Dong and Anthony Le

Using Unconscious Thought to Improve Evaluations of Complex Accounting Estimates pp. 2287-2322

Blake Holman, Benjamin P. Commerford and Finn Kinserdal

A Tale of Two Market Disciplines: How Does Bank Financial Misconduct Affect Peer Banks in the Local Deposit Market pp. 2323-2359

Ya Kang, Yupeng Lin and Yang Qiu

Quid Pro Quo? Private Information Flows in Shareholder Activism: Evidence from Mutual Fund Families pp. 2361-2409

Eunjee Kim and Hai Pham

Do Investors Value Auditor Involvement in Non‐GAAP Reporting? pp. 2411-2459

Phillip T. Lamoreaux, Lauren Matkaluk and Amy G. Sheneman

Do Engagement Quality Reviewers’ Workplace Ties with Engagement Partners Influence Audit Quality? pp. 2461-2516

Yue Qi, Timothy A. Seidel, Joseph H. Zhang and Junsheng Zhang

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs pp. 2517-2555

Andrea Tillet

2026, volume 64, articles 4

Accounting Rules and the Labor Market for Accountants pp. 1457-1513

Anthony Le

Corporate Tax System Complexity and Investment Sensitivity to Tax Policy Changes pp. 1515-1563

Harald Amberger, John Gallemore and Jaron Wilde

The Assignment of Intellectual Property Rights and Innovation pp. 1565-1602

Christopher Armstrong, Stephen Glaeser, Stella Yeayeun Park and Oscar Timmermans

Public Information, Relative Overconfidence, and Capital Flows pp. 1603-1643

Karthik Balakrishnan, Darren Bernard, Kristina M. Rennekamp and Blake Steenhoven

A Tale of Two Banks: When Credit Loss Models Meet Economic Crises pp. 1645-1684

Chen Chen and Difang Huang

Human Capital Disclosure and Labor Market Outcomes: Evidence from Regulation S‐K pp. 1685-1731

Jung Ho Choi, Dan Li and Daniele Macciocchi

Partisan Cities: How State‐Local Political Alignment Shapes Credit Risk and Information Processing in the Municipal Bond Market pp. 1733-1770

Ramona Dagostino and Anya Nakhmurina

Beyond Old Boys' Clubs: Financial Analysts' Utilization of Professional Connections pp. 1771-1817

Mengqiao Du and Rachel Xi Zhang

Do Consumers Vote with Their Feet in Response to Negative ESG News? Evidence from Foot Traffic to Retail Locations pp. 1819-1865

Svenja Dube, Hye Seung (grace) Lee and Danye Wang

Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions pp. 1867-1903

Volker Laux and Lucas Mahieux

Informed Trade of Earnings Announcements pp. 1905-1933

Chloe Xie

Do Nature‐Loving CEOs Make the World Greener? pp. 1935-1983

Weijia Zhi

2026, volume 64, articles 3

Caution Ahead: Numerical Reasoning and Look‐Ahead Bias in AI Models pp. 1139-1188

Bradford Levy

Generative AI in Financial Reporting pp. 1189-1232

Elizabeth Blankespoor, Ed Dehaan and Qianqian Li

Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha pp. 1233-1286

Mark T. Bradshaw, Chenyang Ma, Benjamin P. Yost and Yuan Zou

AI Democratization and Trading Inequality pp. 1287-1331

Anne Yanru Chang, Xi Dong, Xiumin Martin and Changyun Zhou

Human + AI in Accounting: Early Evidence from the Field pp. 1333-1373

Jung Ho Choi and Chloe L. Xie

How Stock Market Participants Use Generative Artificial Intelligence: Evidence from User‐Platform Interaction Data pp. 1375-1426

Frank Ecker, Xitong Li, Yilan Li and Fan Wu

Generative AI in Capital Markets: Information Production, Dissemination, and Processing pp. 1427-1450

Sean Shun Cao, Wilbur Xinyuan Chen, Guang Ma and Suraj Srinivasan

2026, volume 64, articles 2

Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct pp. 561-632

Jenni Kallunki, Juha‐pekka Kallunki, Wayne Landsman, Emma‐riikka Myllymäki and Lasse Niemi

Profit Persistence in the U.S. Audit Market pp. 633-679

William A. Ciconte and Andrew R. Kitto

Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments pp. 681-719

Joe Croom

Macroeconomic Information Acquisition Around Earnings Clusters pp. 721-761

Elia Ferracuti and Gary Lind

Corporate Litigation, Governance, and the Role of Law Firms pp. 763-830

Frank Allen Ferrell, Alberto Manconi, Ekaterina Neretina, William Powley and Luc Renneboog

Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis pp. 831-884

Ray Rui Gao and Yifei Lu

Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism pp. 885-922

Xiaoxing Li, Joseph F. Brazel, Anna Gold and Justin Leiby

Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds pp. 923-978

Yichang Liu, Joshua Madsen and Frank S. Zhou

Do Earnings Announcements Affect Employee Spending? Evidence from Transaction Data* pp. 979-1020

Ben Lourie, Alexander Nekrasov, Phong Truong and Chenqi Zhu

Reporting Regulation and Private Firms' Bank Credit pp. 1021-1086

Antonio Moreta

The Determinants of ESG Ratings: Rater Ownership Matters pp. 1087-1130

Dragon Yongjun Tang, Jiali Yan and Yaqiong Yao

2026, volume 64, articles 1

Internal Forecasts in Multi‐Location Firms pp. 5-44

Lindsey Gallo, Eva Labro and James D. Omartian

Accounting for Cryptocurrencies* pp. 45-79

Chelsea M. Anderson, Vivian W. Fang, James R. Moon and Jonathan E. Shipman

Company Websites: A New Measure of Disclosure pp. 81-125

Romain Boulland, Thomas Bourveau and Matthias Breuer

Establishment of National Public Audit Oversight Boards: Descriptive Evidence and Implications for Audit Quality pp. 127-180

Elizabeth Carson, Phillip Lamoreaux, Roger Simnett, Ulrike Thürheimer and Ann Vanstraelen

Amendment Thresholds and Voting Rules in Debt Contracts pp. 181-227

Judson Caskey, Kanyuan Huang and Daniel Saavedra

Listen Closely: Measuring Vocal Tone in Corporate Disclosures pp. 229-277

Jonas Ewertz, Charlotte Knickrehm, Martin Nienhaus and Doron Reichmann

The Role of Observed Punishment in Deterring the Spillover Effects of Corporate Misconduct Among Non‐Peers pp. 279-316

Eric R. Holzman, Brian P. Miller, Kristina M. Rennekamp and Ashley K. Sauciuc

Diversity Tokenism pp. 317-363

Kelvin K. F. Law and Jingdan Tan

Freedom of Expression Protection and Corporate Concealment of Bad News: Evidence from State Anti‐SLAPP Laws pp. 365-415

Jimmy Lee, Shaphan Ng, Il Sun Yoo and Liandong Zhang

Does Foreign Investors’ Information Access Vary with Geopolitical Tensions? Evidence from Corporate Conference Calls pp. 417-475

Yifei Lu, Joanna Shuang Wu and Yucheng (john) Yang

Do Shared Auditors Facilitate Follow‐on Innovation? pp. 477-514

Xuan Tian, Jiawen Yan and Luo Zuo

Paving the Road to the Buy‐Side pp. 515-555

Biwen Zhang