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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2022, volume 60, articles 5

Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership pp. 1651-1693

Andrea Pawliczek, A. Nicole Skinner and Sarah L. C. Zechman

The Roles of Data Providers and Analysts in the Production, Dissemination, and Pricing of Street Earnings pp. 1695-1740

Khrystyna Bochkay, Stan Markov, Musa Subasi and Eric Weisbrod

Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis pp. 1741-1774

Adam Bordeman and Peter Demerjian

How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments? pp. 1775-1811

Nerissa C. Brown, Brian T. Gale and Stephanie M. Grant

The Costs of Waiving Audit Adjustments pp. 1813-1857

Preeti Choudhary, Kenneth Merkley and Katherine Schipper

Relative Performance Evaluation and Competitive Aggressiveness pp. 1859-1913

Christoph Feichter, Frank Moers and Oscar Timmermans

The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers pp. 1915-1945

Ryan D. Guggenmos, Kristina Rennekamp, Kathy Rupar and Sean Wang

Audit Implications of Non‐GAAP Reporting pp. 1947-1989

Nicholas J. Hallman, Jaime J. Schmidt and Anne M. Thompson

Limited Attention: Implications for Financial Reporting pp. 1991-2027

Jinzhi Lu

2022, volume 60, articles 4

Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation pp. 1189-1234

George‐levi Gayle, Chen Li and Robert A. Miller

Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure? pp. 1235-1291

Kristian D. Allee, Brian J. Bushee, Tyler J. Kleppe and Andrew T. Pierce

Boards of a Feather: Homophily in Foreign Director Appointments Around the World pp. 1293-1335

John Barrios, Pietro A. Bianchi, Helena Isidro and Dhananjay Nanda

Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud? pp. 1337-1378

Philip G. Berger and Heemin Lee

The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934 pp. 1379-1418

Oliver Binz and John R. Graham

Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees pp. 1419-1462

Elizabeth Carson, Roger Simnett, Ulrike Thürheimer and Ann Vanstraelen

The Economic Consequences of Financial Audit Regulation in the Charitable Sector pp. 1463-1498

Raphael Duguay

Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive pp. 1499-1549

Peter Fiechter, Jörg‐markus Hitz and Nico Lehmann

Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association pp. 1551-1582

Jeremiah Green, Henock Louis and Jalal Sani

Observing Enforcement: Evidence from Banking pp. 1583-1633

Anya Kleymenova and Rimmy Tomy

2022, volume 60, articles 3

Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market pp. 711-754

Sehwa Kim

Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public? pp. 755-804

Cyrus Aghamolla and Richard Thakor

Do U.S. Investors Value Foreign Component Auditors? pp. 805-851

Bingyi Chen and Jenelle K. Conaway

Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors pp. 853-900

Kevin C. W. Chen, Tai‐yuan Chen, Weifang Han and Hongqi Yuan

It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions pp. 901-963

Yangyang Chen, Jun Huang, Ting Li and Jeffrey Pittman

How Do Firms Respond to Corporate Taxes? pp. 965-1006

Jeffrey Coles, Elena Patel, Nathan Seegert and Matthew Smith

The Long‐Term Consequences of Short‐Term Incentives pp. 1007-1046

Alex Edmans, Vivian W. Fang and Allen H. Huang

The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency pp. 1049-1083

W. Brooke Elliott, Brian T. Gale and Jessen L. Hobson

Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing pp. 1085-1130

Stephen Glaeser and James D. Omartian

Asset‐Level Transparency and the (E)valuation of Asset‐Backed Securities pp. 1131-1183

Jed J. Neilson, Stephen G. Ryan, K. Philip Wang and Biqin Xie

2022, volume 60, articles 2

Measuring Risk Information pp. 375-426

Kevin C. Smith and Eric C. So

Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks pp. 427-466

Dan Amiram, Bjørn Jørgensen and Daniel Rabetti

Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data pp. 467-515

Xi Chen, Yang Ha (tony) Cho, Yiwei Dou and Baruch Lev

Managers’ Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation pp. 517-563

Antonio Dávila and Martí Guasch

Leveraging Big Data to Study Information Dissemination of Material Firm Events pp. 565-606

Bin Li and Mohan Venkatachalam

Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach pp. 607-651

Miao Liu

Face Value: Trait Impressions, Performance Characteristics, and Market Outcomes for Financial Analysts pp. 653-705

Lin Peng, Siew Hong Teoh, Yakun Wang and Jiawen Yan

2022, volume 60, articles 1

Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule pp. 3-43

John Barrios

The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms pp. 45-95

Abigail Allen, Melissa F. Lewis‐western and Kristen Valentine

Personal Financial Distress, Limited Attention pp. 97-128

Hadiye Aslan

The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings pp. 129-167

Thomas Bourveau, Emmanuel T. de George, Atif Ellahie and Daniele Macciocchi

Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence pp. 171-201

Benjamin P. Commerford, Sean A. Dennis, Jennifer R. Joe and Jenny W. Ulla

Competitive Externalities of Tax Cuts pp. 201-259

Michael P. Donohoe, Hansol Jang and Petro Lisowsky

How is Earnings News Transmitted to Stock Prices? pp. 261-297

Vincent Grégoire and Charles Martineau

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements? pp. 299-351

Paul Hribar, Richard Mergenthaler, Aaron Roeschley, Spencer Young and Chris X. Zhao

Managerial Optimism and Debt Covenants pp. 353-371

Jakob Infuehr and Volker Laux

2021, volume 59, articles 5

Strategic Withholding and Imprecision in Asset Measurement pp. 1523-1571

Jeremy Bertomeu, Edwige Cheynel and Davide Cianciaruso

Forced Rating Systems from Employee and Supervisor Perspectives pp. 1573-1607

Eddy Cardinaels and Christoph Feichter

Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market pp. 1609-1649

Yangyang Chen, Jeffrey Ng and Xin Yang

Multimarket Contact and Mutual Forbearance in Audit Markets pp. 1651-1688

Simon Dekeyser, Ann Gaeremynck, W. Robert Knechel and Marleen Willekens

Cash‐for‐Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers pp. 1689-1740

Aiyesha Dey, Jonas Heese and Gerardo Pérez‐cavazos

Do Investors Care Who Did the Audit? Evidence from Form AP pp. 1741-1782

Marcus M. Doxey, James G. Lawson, Thomas J. Lopez and Quinn T. Swanquist

The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews pp. 1783-1825

Svenja Dube and Chenqi Zhu

Truncating Optimism pp. 1827-1884

Zachary Kaplan, Xiumin Martin and Yifang Xie

2021, volume 59, articles 4

Accrual Accounting and Resource Allocation: A General Equilibrium Analysis pp. 1179-1219

Jung Ho Choi

Debiasing the Measurement of Conditional Conservatism pp. 1221-1259

Marc Badia, Miguel Duro, Fernando Penalva and Stephen G. Ryan

Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints pp. 1261-1302

Sean Shun Cao, Kai Du, Baozhong Yang and Alan Zhang

Strategic Director Appointments pp. 1303-1347

George Drymiotes and Konduru Sivaramakrishnan

Non‐Answers During Conference Calls pp. 1349-1384

Ian D. Gow, David F. Larcker and Anastasia Zakolyukina

Do Majority‐of‐Minority Shareholder Voting Rights Reduce Expropriation? Evidence from Related Party Transactions pp. 1385-1423

Nan Li

Analyst Coverage Overlaps and Interfirm Information Spillovers pp. 1425-1480

Tim Martens and Christoph J. Sextroh

Economic Downturns and the Informativeness of Management Earnings Forecasts pp. 1481-1520

David A. Maslar, Matthew Serfling and Sarah Shaikh

2021, volume 59, articles 3

Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence pp. 757-804

Germán López‐espinosa, Gaizka Ormazabal and Yuki Sakasai

Unrecognized Expected Credit Losses and Bank Share Prices pp. 805-866

P. Barrett Wheeler

The Asymmetric Effect of Reporting Flexibility on Priced Risk pp. 867-910

Matthew J. Bloomfield

Short‐Term Institutions, Analyst Recommendations, and Mispricing: The Role of Higher Order Beliefs pp. 911-958

Martijn Cremers, Ankur Pareek and Zacharias Sautner

How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market? pp. 959-1020

Henry L. Friedman and Lucas Mahieux

The Information Role of the Media in Earnings News pp. 1021-1076

Nicholas M. Guest

Voice of the Customers: Local Trust Culture and Consumer Complaints to the CFPB pp. 1077-1121

Rachel M. Hayes, Feng Jiang and Yihui Pan

Regulation of Compensation and Systemic Risk: Evidence from the UK pp. 1123-1175

Anya Kleymenova and İrem Tuna

2021, volume 59, articles 2

The Role of Academic Research in SEC Rulemaking: Evidence from Business Roundtable v. SEC pp. 375-435

Rachel Geoffroy and Heemin Lee

Aggressive Boards and CEO Turnover pp. 437-486

Cyrus Aghamolla and Tadashi Hashimoto

Responding to Activist Short Sellers: Allegations, Firm Responses, and Outcomes pp. 487-528

Janja Brendel and James Ryans

The Information Externality of Public Firms’ Financial Information in the State‐Bond Secondary Market pp. 529-574

Stephanie F. Cheng

Anonymous Equity Research pp. 575-611

Travis Dyer and Eunjee Kim

Show Me the Money! Dividend Policy in Countries with Weak Institutions pp. 613-655

Atif Ellahie and Zachary Kaplan

Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment pp. 657-711

Henry Eyring, Patrick J. Ferguson and Sebastian Koppers

The Firm Next Door: Using Satellite Images to Study Local Information Advantage pp. 713-750

Jung Koo Kang, Lorien Stice‐lawrence and Yu Ting Forester Wong

2021, volume 59, articles 1

The Effectiveness of White‐Collar Crime Enforcement: Evidence from the War on Terror pp. 5-58

Trung Nguyen

How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation? pp. 59-110

Matthias Breuer

Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility pp. 111-161

Stefano Cascino, Ane Tamayo and Felix Vetter

Disclosure Prominence and the Quality of Non‐GAAP Earnings pp. 163-213

Jason V. Chen, Kurt H. Gee and Jed J. Neilson

From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs pp. 215-242

Christine Cuny, Omri Even‐tov and Edward M. Watts

Implied Equity Duration: A Measure of Pandemic Shutdown Risk pp. 243-281

Patricia M. Dechow, Ryan D. Erhard, Richard G. Sloan and And Mark T. Soliman

Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock pp. 283-330

Luzi Hail, Maximilian Muhn and David Oesch

Do PCAOB Inspections Improve the Accuracy of Accounting Estimates? pp. 331-370

Sarah B. Stuber and Chris E. Hogan