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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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

2020, volume 58, articles 5

The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad pp. 1075-1116

Thomas Rauter

Corporate Tax Enforcement Externalities and the Banking Sector pp. 1117-1159

John Gallemore and Martin Jacob

The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment pp. 1161-1202

Ying Huang, Ningzhong Li, Yong Yu and Xiaolu Zhou

Resolving Information Asymmetry Through Contractual Risk Sharing: The Case of Private Firm Acquisitions pp. 1203-1248

Mark Jansen

Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash‐Financed M&As pp. 1249-1297

Jinhwan Kim, Rodrigo S. Verdi and Benjamin P. Yost

Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments pp. 1299-1341

Clive Lennox, Chunfei Wang and Xi Wu

2020, volume 58, articles 4

Screening Talent for Task Assignment: Absolute or Percentile Thresholds? pp. 831-868

Ramji Balakrishnan, Haijin Lin and Konduru Sivaramakrishnan

Tick Size and Financial Reporting Quality in Small‐Cap Firms: Evidence from a Natural Experiment pp. 869-914

Anwer S. Ahmed, Yiwen Li and Nina Xu

Politically Connected Governments pp. 915-952

Christine Cuny, Jungbae Kim and Mihir N. Mehta

Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting pp. 953-987

Zero Deng

Asymmetric Cost Behavior and Dividend Policy pp. 989-1021

Jie He, Xuan Tian, Huan Yang and Luo Zuo

Disclosing Physician Ratings: Performance Effects and the Difficulty of Altering Ratings Consensus pp. 1023-1067

Henry Eyring

2020, volume 58, articles 3

The Silent Majority: Private U.S. Firms and Financial Reporting Choices pp. 547-588

Petro Lisowsky and Michael Minnis

Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests pp. 589-642

Jannis Bischof, Holger Daske and Christoph J. Sextroh

Strategic Subsidiary Disclosure pp. 643-692

Scott D. Dyreng, Jeffrey Hoopes, Patrick Langetieg and Jaron H. Wilde

The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration of Moody's Municipal Ratings pp. 693-739

Jacquelyn R. Gillette, Delphine Samuels and Frank S. Zhou

How Does Using a Mobile Device Change Investors’ Reactions to Firm Disclosures? pp. 741-775

Stephanie M. Grant

Public Attention and Auditor Behavior: The Case of Hurun Rich List in China pp. 777-825

Donghui Wu and Qing Ye

2020, volume 58, articles 2

Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations pp. 295-332

Thomas Bourveau, Guoman She and Alminas Zaldokas

Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13 pp. 333-381

Preetika Joshi

Contracts Between Firms and Shareholders pp. 383-427

Jordan Schoenfeld

Paper Versus Practice: A Field Investigation of Integrity Hotlines pp. 429-472

Eugene Soltes

Evidence on the Use and Efficacy of Internal Whistleblowing Systems pp. 473-518

Stephen R. Stubben and Kyle T. Welch

Reproducibility in Accounting Research: Views of the Research Community pp. 519-543

Luzi Hail, Mark Lang and Christian Leuz

2020, volume 58, articles 1

The Politics of M&A Antitrust pp. 5-53

Mihir N. Mehta, Suraj Srinivasan and Wanli Zhao

Disclosure Regulation and Corporate Acquisitions pp. 55-103

Pietro Bonetti, Miguel Duro and Gaizka Ormazabal

Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA) pp. 105-153

Lisa de Simone, Rebecca Lester and Kevin Markle

The Dog that Did Not Bark: Limited Price Efficiency and Strategic Nondisclosure pp. 155-197

Frank S. Zhou and Yuqing Zhou

Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach pp. 199-235

Yang Bao, Bin Ke, Bin Li, Y. Julia Yu and Jie Zhang

What Are You Saying? Using topic to Detect Financial Misreporting pp. 237-291

Nerissa C. Brown, Richard M. Crowley and W. Brooke Elliott