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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2023, volume 61, articles 5

Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution pp. 1425-1477

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

Oliver Binz, Robert Hills and Matthew Kubic

Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force pp. 1531-1589

Robert R. Carnes, Dane M. Christensen and Paul E. Madsen

Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls pp. 1591-1631

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

Lindsey A. Gallo, Kendall V. Lynch and Rimmy Tomy

The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation pp. 1699-1733

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

Angela K. Gore, Yuan Ji and Susan L. Kulp

The Effect of Client Industry Agglomerations on Auditor Industry Specialization pp. 1771-1825

W. Robert Knechel and Devin Williams

Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending pp. 1827-1871

Allison Nicoletti and Christina Zhu

2023, volume 61, articles 4

Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions? pp. 981-1024

Carolyn Deller

How Do Firms Respond to Political Uncertainty? Evidence from U.S. Gubernatorial Elections pp. 1025-1061

Andrew Bird, Stephen A. Karolyi and Thomas Ruchti

Flu Fallout: Information Production Constraints and Corporate Disclosure pp. 1063-1108

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

Jung Ho Choi, Brandon Gipper and Sara Malik

The Impact of Open Data on Public Procurement pp. 1159-1224

Raphael Duguay, Thomas Rauter and Delphine Samuels

Gaming the IRS’ Third‐Party Reporting System: Evidence from Pari‐Mutuel Wagering pp. 1225-1261

Duke Ferguson

Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment? pp. 1263-1312

Jiancheng (duncan) Liu, Wei Shi, Cheng Zeng and Guochang Zhang

Private Equity and Local Public Finances pp. 1313-1362

Marcel Olbert and Peter H. Severin

Auditors’ Use of In‐House Specialists pp. 1363-1418

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

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

Karthik Balakrishnan, Rafael Copat, Daniela de La Parra and K. Ramesh

Executive Compensation Tied to ESG Performance: International Evidence pp. 805-853

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

Gregory Distelhorst and Jee‐eun Shin

The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐19 pp. 891-933

Lisa Yao Liu and Shirley Lu

Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks pp. 935-978

Lynn Linghuan Wang

2023, volume 61, articles 2

Greenhouse Gas Disclosure and Emissions Benchmarking pp. 451-492

Sorabh Tomar

Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision pp. 493-530

Eric W. Chan, Jeremy B. Lill and Victor Maas

Standard Error Biases When Using Generated Regressors in Accounting Research pp. 531-569

Wei Chen, Paul Hribar and Sam Melessa

Financial Reporting and Employee Job Search pp. 571-617

Ed deHaan, Nan Li and Frank S. Zhou

Balanced Scorecards: A Relational Contract Approach pp. 619-652

Ola Kvaløy and Trond E. Olsen

The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors pp. 653-690

Jacob Zureich

2023, volume 61, articles 1

CECL: Timely Loan Loss Provisioning and Bank Regulation pp. 3-46

Lucas Mahieux, Haresh Sapra and Gaoqing Zhang

Creativity Contests: An Experimental Investigation of Eliciting Employee Creativity pp. 47-94

Jasmijn Bol, Lisa Laviers and Jason Sandvik

Boosting Foreign Investment: The Role of Certification of Corporate Governance pp. 95-140

Pietro Bonetti and Gaizka Ormazabal

The Complementarity Between Signal Informativeness and Monitoring pp. 141-185

Pierre Chaigneau and Nicolas Sahuguet

Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform pp. 187-242

Wonjae Chang, Michael Dambra, Bryce Schonberger and Inho Suk

Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance pp. 243-277

Justin Chircop, Michele Fabrizi, Patrizia Malaspina and Antonio Parbonetti

Renewable Governance: Good for the Environment? pp. 279-327

Alexander Dyck, Karl V. Lins, Lukas Roth, Mitch Towner and Hannes Wagner

Relative Valuation with Machine Learning pp. 329-376

Paul Geertsema and Helen Lu

The Value of Mandatory Certification: A Real Effects Perspective pp. 377-413

Xu Jiang, Baohua Xin and Yan Xiong

Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India pp. 415-447

Shivaram Rajgopal and Prasanna Tantri

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