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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2004, volume 42, articles 5

Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms pp. 795-841

Mark T. Bradshaw, Brian J. Bushee and Gregory S. Miller

Effect of Investor Speculation on Earnings Management pp. 843-870

Paul E. Fischer and Phillip C. Stocken

On the Value of Transparency in Agencies with Renegotiation pp. 871-893

Frank B. Gigler and Thomas Hemmer

How Informed Are Actively Trading Institutional Investors? Evidence from Their Trading Behavior before a Break in a String of Consecutive Earnings Increases pp. 895-927

Bin Ke and Kathy Petroni

2004, volume 42, articles 4

Audit Firm Portfolio Management Decisions pp. 659-690

Karla M. Johnstone and Jean C. Bedard

Disclosure Quality and the Excess Value of Diversification pp. 691-730

Daniel A. Bens and Steven J. Monahan

Valuation and Accounting for Inflation and Foreign Exchange pp. 731-754

John Hughes, Jing Liu and Mingshan Zhang

Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market pp. 755-793

Sattar A. Mansi, William F. Maxwell and Darius P. Miller

2004, volume 42, articles 3

Do Accruals Drive Firm‐Level Stock Returns? A Variance Decomposition Analysis pp. 527-560

Jeffrey L. Callen and Dan Segal

Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right? pp. 561-588

William R. Kinney, Zoe‐Vonna Palmrose and Susan Scholz

Concentrated Control, Analyst Following, and Valuation: Do Analysts Matter Most When Investors Are Protected Least? pp. 589-623

Mark H. Lang, Karl Lins and Darius P. Miller

Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance pp. 625-658

David F. Larcker and Scott A. Richardson

2004, volume 42, articles 2

Firms' Voluntary Recognition of Stock‐Based Compensation Expense pp. 123-150

David Aboody, Mary E. Barth and Ron Kasznik

Discussion of Firms' Voluntary Recognition of Stock‐Based Compensation Expense pp. 151-158

Catherine Schrand

Information Transparency and Coordination Failure: Theory and Experiment pp. 159-195

Regina M. Anctil, John Dickhaut, Chandra Kanodia and Brian Shapiro

Discussion of Information Transparency and Coordination Failure: Theory and Experiment pp. 197-205

Beverly R. Walther

What Determines Corporate Transparency? pp. 207-252

Robert M. Bushman, Joseph D. Piotroski and Abbie J. Smith

Discussion of What Determines Corporate Transparency? pp. 253-268

Gregory S. Miller

Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover pp. 269-312

Mark L. Defond and Mingyi Hung

Discussion of Investor Protection and Corporate Governance: Evidence from CEO Turnover pp. 313-318

Venky Nagar

Competitive Costs of Disclosure by Biotech IPOs pp. 319-355

Re‐jin Guo, Baruch Lev and Nan Zhou

Discussion of Competitive Costs of Disclosure by Biotech IPOs pp. 357-364

Paul Hribar

Underwater Options and the Dynamics of Executive Pay‐to‐Performance Sensitivities pp. 365-412

Brian J. Hall and Thomas A. Knox

Discussion of Underwater Options and the Dynamics of Executive Pay‐to‐Performance Sensitivities pp. 413-421

Rachel M. Hayes

Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions pp. 423-462

In‐mu Haw, Bingbing Hu, Lee‐seok Hwang and Woody Wu

Discussion of Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions pp. 463-474

Peter Wysocki

Disclosure Practices of Foreign Companies Interacting with U.S. Markets pp. 475-508

Tarun Khanna, Krishna G. Palepu and Suraj Srinivasan

Discussion of Disclosure Practices of Foreign Companies Interacting with U.S. Markets pp. 509-525

Brian J. Bushee

2004, volume 42, articles 1

Why Do Managers Explain Their Earnings Forecasts? pp. 1-29

Stephen P. Baginski, John M. Hassell and Michael D. Kimbrough

Efficient Manipulation in a Repeated Setting pp. 31-49

Joel S. Demski, Hans Frimor and David Sappington

Reliability‐Relevance Trade‐Offs and the Efficiency of Aggregation pp. 51-88

Ronald A. Dye and Sri S. Sridhar

Should Intangibles Be Measured: What Are the Economic Trade‐Offs? pp. 89-120

Chandra Kanodia, Haresh Sapra and Raghu Venugopalan

2003, volume 41, articles 5

What's My Line? A Comparison of Industry Classification Schemes for Capital Market Research pp. 745-774

Sanjeev Bhojraj, Charles Lee and Derek K. Oler

Cooperation in the Budgeting Process pp. 775-796

Qi Chen

Does Greater Firm‐Specific Return Variation Mean More or Less Informed Stock Pricing? pp. 797-836

Artyom Durnev, Randall Morck, Bernard Yeung and Paul Zarowin

Leading Indicator Variables, Performance Measurement, and Long‐Term Versus Short‐Term Contracts pp. 837-866

Sunil Dutta and Stefan Reichelstein

The Role of Supplementary Statements with Management Earnings Forecasts pp. 867-890

Amy P. Hutton, Gregory S. Miller and Douglas J. Skinner

2003, volume 41, articles 4

Market Effects of Recognition and Disclosure pp. 581-609

Mary E. Barth, Greg Clinch and Toshi Shibano

Capital Gains Taxes and Equity Trading: Empirical Evidence pp. 611-651

Jennifer L. Blouin, Jana Smith Raedy and Douglas Shackelford

Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns pp. 653-679

Michael Clement, Richard Frankel and Jeffrey Miller

Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings pp. 681-720

Joseph Weber and Michael Willenborg

Evidence on the Joint Determination of Audit and Non‐Audit Fees pp. 721-744

Scott Whisenant, Srinivasan Sankaraguruswamy and K. Raghunandan

2003, volume 41, articles 3

IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market pp. 445-472

Christian Leuz

IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market pp. 445-472

Christian Leuz

Activity‐Based Pricing in a Monopoly pp. 473-502

V. G. Narayanan

Confidence and Investors' Reliance on Disciplined Trading Strategies pp. 503-523

Mark W. Nelson, Susan D. Krische and Robert J. Bloomfield

The Relation Between Insider‐Trading Restrictions and Executive Compensation pp. 525-551

Darren T. Roulstone

Financial Reporting Environments and International Capital Mobility pp. 553-579

Danqing Young and David A. Guenther

2003, volume 41, articles 2

The Impact of SFAS No. 131 on Information and Monitoring pp. 163-223

Philip G. Berger and Rebecca Hann

Discussion of The Impact of SFAS No. 131 on Information and Monitoring pp. 225-234

Joseph D. Piotroski

Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study pp. 235-272

Ole‐Kristian Hope

Discussion of Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study pp. 273-283

Peter F. Pope

Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market pp. 285-309

Karim Jamal, Michael Maier and Shyam Sunder

Discussion of Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market pp. 311-315

Paul M. Healy

ADRs, Analysts, and Accuracy: Does Cross Listing in the United States Improve a Firm's Information Environment and Increase Market Value? pp. 317-345

Mark H. Lang, Karl Lins and Darius P. Miller

Discussion of ADRs, Analysts, and Accuracy: Does Cross‐Listing in the United States Improve a Firm's Information Environment and Increase Market Value? pp. 347-362

Christian Leuz

How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality pp. 363-386

Mark Lang, Jana Smith Raedy and Michelle Higgins Yetman

Discussion of How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality pp. 387-396

Peter Joos

Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads pp. 397-432

Kumar Sivakumar and Gregory Waymire

Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th‐Century Railroads pp. 433-444

Sudipta Basu

2003, volume 41, articles 1

Can Stock Recommendations Predict Earnings Management and Analysts’ Earnings Forecast Errors? pp. 1-31

Jeffery Abarbanell and Reuven Lehavy

The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers pp. 33-46

Christopher P. Agoglia, Thomas Kida and Dennis M. Hanno

Are Selling, General, and Administrative Costs “Sticky”? pp. 47-63

Mark C. Anderson, Rajiv D. Banker and Surya N. Janakiraman

The Impact of the 1986 Tax Reform Act on Income Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry pp. 65-88

Charles R. Enis and Bin Ke

The Sale of Assets to Manage Earnings in Japan pp. 89-108

Don Herrmann, Tatsuo Inoue and Wayne B. Thomas

Why Press Coverage of a Client Influences the Audit Opinion pp. 109-133

Jennifer R. Joe

The Value Relevance of Network Advantages: The Case of E–Commerce Firms pp. 135-162

Shivaram Rajgopal, Mohan Venkatachalam and Suresh Kotha