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

From Wiley Blackwell
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.

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

2002, volume 40, articles 5

The Information in Management’s Expected Earnings Report Date: A Day Late, a Penny Short pp. 1275-1296

Mark Bagnoli, William Kross and Susan G. Watts

Earnings Surprise “Materiality” as Measured by Stock Returns pp. 1297-1329

William Kinney, David Burgstahler and Roger Martin

The Impact of Affective Reactions on Risky Decision Making in Accounting Contexts pp. 1331-1349

Kimberly Moreno, Thomas Kida and James F. Smith

Investor and Analyst Reactions to Earnings Announcements of Related Firms: An Empirical Analysis pp. 1351-1376

Sundaresh Ramnath

2002, volume 40, articles 4

Measuring Value Relevance in a (Possibly) Inefficient Market pp. 965-986

David Aboody, John Hughes and Jing Liu

Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10–Q Filings pp. 987-1012

Steven Balsam, Eli Bartov and Carol Marquardt

Performance Impact of the Elimination of Direct Labor Variance Reporting: A Field Study pp. 1013-1036

Rajiv D. Banker, Sarv Devaraj, Roger G. Schroeder and Kingshuk K. Sinha

Incentives, Discretion, and Asset Valuation in Closed–End Mutual Funds pp. 1037-1070

Nandini Chandar and Robert Bricker

Accounting Policies in Agencies with Moral Hazard and Renegotiation pp. 1071-1090

Peter Ove Christensen, Joel S. Demski and Hans Frimor

Large–Sample Evidence on the Debt Covenant Hypothesis pp. 1091-1123

Ilia D. Dichev and Douglas J. Skinner

Classifications Manipulation and Nash Accounting Standards pp. 1125-1162

Ronald A. Dye

The Impact of Taxes on Corporate Defined Benefit Plan Asset Allocation pp. 1163-1190

Mary Margaret Frank

The Cost of Employee Stock Option Grants: An Empirical Analysis pp. 1191-1217

Carol A. Marquardt

Shredded Reputation: The Cost of Audit Failure pp. 1221-1245

Paul K. Chaney and Kirk L. Philipich

Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions pp. 1247-1274

Mark L. DeFond, K. Raghunandan and K.R. Subramanyam

2002, volume 40, articles 3

Earnings Predictability, Information Asymmetry, and Market Liquidity pp. 561-583

John Affleck‐Graves, Carolyn M. Callahan and Niranjan Chipalkatti

Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings? pp. 585-612

David Burgstahler, James Jiambalvo and Terry Shevlin

Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility pp. 613-630

John Core and Wayne Guay

The Effect of Earnings Forecasts on Earnings Management pp. 631-655

Sunil Dutta and Frank Gigler

Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment pp. 657-676

Peter Easton, Gary Taylor, Pervin Shroff and Theodore Sougiannis

R&D Accounting and the Tradeoff Between Relevance and Objectivity pp. 677-710

Paul M. Healy, Stewart C. Myers and Christopher D. Howe

The Association Between Activity‐Based Costing and Manufacturing Performance pp. 711-726

Christopher D. Ittner, William N. Lanen and David F. Larcker

Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices pp. 727-759

Ron Kasznik and Maureen F. McNichols

Can “Big Bath” and Earnings Smoothing Co‐exist as Equilibrium Financial Reporting Strategies? pp. 761-796

Michael Kirschenheiter and Nahum D. Melumad

Has the Information Content of Quarterly Earnings Announcements Declined in the Past Three Decades? pp. 797-808

Wayne R. Landsman and Edward L. Maydew

Bringing the Future Forward: The Effect of Disclosure on the Returns‐Earnings Relation pp. 809-839

Russell Lundholm and Linda A. Myers

How Naïve Is the Market’s Use of Firm‐Specific Earnings Information? pp. 841-863

Richard R. Mendenhall

External Monitoring of Property Appraisal Estimates and Information Asymmetry pp. 865-881

Karl A. Muller and Edward J. Riedl

Error Detection by Industry‐Specialized Teams during Sequential Audit Review pp. 883-900

Vincent E. Owhoso, William F. Messier, Jr. and John G. Lynch, Jr.

Optimal Disclosure Policy in Oligopoly Markets pp. 901-932

Suil Pae

Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation? pp. 933-964

Haresh Sapra

2002, volume 40, articles 2

The Role of Information and Opportunism in the Choice of Buyer‐Supplier Relationships pp. 247-278

Stanley Baiman and Madhav V. Rajan

Discussion of The Role of Information and Opportunism in the Choice of Buyer‐Supplier Relationships pp. 279-287

Chandra Kanodia

High‐Technology Intangibles and Analysts’ Forecasts pp. 289-312

Orie E. Barron, Donal Byard, Charles Kile and Edward J. Riedl

Discussion of High‐Technology Intangibles and Analysts’ Forecasts pp. 313-319

Elizabeth Demers

Valuation of Internet Stocks—An IPO Perspective pp. 321-346

Eli Bartov, Partha Mohanram and Chandrakanth Seethamraju

Discussion of Valuation of Internet Stocks—An IPO Perspective pp. 347-358

Philip G. Berger

Real Investment Implications of Employee Stock Option Exercises pp. 359-393

Daniel A. Bens, Venky Nagar and M. H. Franco Wong

Discussion of Real Investment Implications of Employee Stock Option Exercises pp. 395-406

Wayne Guay

Who Is My Peer? A Valuation‐Based Approach to the Selection of Comparable Firms pp. 407-439

Sanjeev Bhojraj and Charles Lee

Discussion of Who Is My Peer? A Valuation‐Based Approach to the Selection of Comparable Firms pp. 441-444

Richard G. Sloan

The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed‐up or Barter Revenue Make a Difference? pp. 445-477

Angela K. Davis

Discussion of The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed‐up or Barter Revenue Make a Difference? pp. 479-484

Steven J. Monahan

The Roles of Performance Measures and Monitoring in Annual Governance Decisions in Entrepreneurial Firms pp. 485-518

Ellen Engel, Elizabeth A. Gordon and Rachel M. Hayes

Discussion of The Roles of Performance Measures and Monitoring in Annual Governance Decisions in Entrepreneurial Firms pp. 519-527

John E. Core

Managerial Actions, Stock Returns, and Earnings: The Case of Business‐to‐Business Internet Firms pp. 529-556

Shivaram Rajgopal, Mohan Venkatachalam and Suresh Kotha

Discussion of Managerial Actions, Stock Returns, and Earnings: The Case of Business‐to‐Business Internet Firms pp. 557-560

Merle Erickson

2002, volume 40, articles 1

The Determinants of the Amount of Information Disclosed about Corporate Restructurings pp. 1-20

Daniel A. Bens

A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital pp. 21-40

Christine A. Botosan and Marlene A. Plumlee

GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings pp. 41-66

Mark T. Bradshaw and Richard G. Sloan

Revenue Recognition in a Multiperiod Agency Setting pp. 67-83

Sunil Dutta and Xiao‐jun Zhang

The Association between Trading Recommendations and Broker‐Analysts’ Earnings Forecasts pp. 85-104

Michael Eames, Steven M. Glover and Jane Kennedy

Errors in Estimating Accruals: Implications for Empirical Research pp. 105-134

Paul Hribar and Daniel W. Collins

Equity Valuation Using Multiples pp. 135-172

Jing Liu, Doron Nissim and Jacob Thomas

Earnings Performance and Discretionary Disclosure pp. 173-204

Gregory S. Miller

Intertemporal Tax Discontinuities pp. 205-222

Douglas Shackelford and Robert E. Verrecchia

Retracted: Analysts’ Reactions to Earnings Preannouncement Strategies pp. 223-246

Hun‐Tong Tan, Robert Libby and James E. Hunton