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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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

2019, volume 57, articles 5

Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years pp. 1117-1159

S. P. Kothari and Charles Wasley

The Coordination Role of Stress Tests in Bank Risk‐Taking pp. 1161-1200

Carlos Corona, Lin Nan and Gaoqing Zhang

The Value of Precontract Information About an Agent's Ability in the Presence of Moral Hazard and Adverse Selection pp. 1201-1245

Rajiv D. Banker, Masako Darrough, Shaopeng Li and Lucas Threinen

Does Consumer Protection Enhance Disclosure Credibility in Reward Crowdfunding? pp. 1247-1302

Stefano Cascino, Maria Correia and Ane Tamayo

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability pp. 1303-1351

Preeti Choudhary, Kenneth Merkley and Katherine Schipper

2019, volume 57, articles 4

Hedge Fund Regulation and Fund Governance: Evidence on the Effects of Mandatory Disclosure Rules pp. 845-888

Colleen Honigsberg

Director–Liability–Reduction Laws and Conditional Conservatism pp. 889-917

Sudipta Basu and Yi Liang

The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate pp. 919-967

Elizabeth Blankespoor

Information Intermediary or De Facto Standard Setter? Field Evidence on the Indirect and Direct Influence of Proxy Advisors pp. 969-1011

Christie Hayne and Marshall Vance

Facial Structure and Achievement Drive: Evidence from Financial Analysts pp. 1013-1057

Xianjie He, Huifang Yin, Yachang Zeng, Huai Zhang and Hailong Zhao

Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives pp. 1059-1114

Rebecca Lester

2019, volume 57, articles 3

Do Strict Regulators Increase the Transparency of Banks? pp. 603-637

Anna Costello, João Granja and Joseph Weber

Investment Dynamics and Earnings‐Return Properties: A Structural Approach pp. 639-674

Matthias Breuer and David Windisch

Fraud Allegations and Government Contracting pp. 675-719

Jonas Heese and Gerardo Pérez‐cavazos

Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage pp. 721-761

Nico Lehmann

Is Investor Attention for Sale? The Role of Advertising in Financial Markets pp. 763-795

Joshua Madsen and Marina Niessner

Consequences of Debt Forgiveness: Strategic Default Contagion and Lender Learning pp. 797-841

Gerardo Pérez‐cavazos

2019, volume 57, articles 2

The Role of Gatekeepers in Capital Markets pp. 295-322

Sugata Roychowdhury and Suraj Srinivasan

Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration pp. 323-354

Anne Beatty, Jacquelyn Gillette, Reining Petacchi and Joseph Weber

An Investigation of Auditors’ Judgments When Companies Release Earnings Before Audit Completion pp. 355-390

Lori Shefchik Bhaskar, Patrick E. Hopkins and Joseph H. Schroeder

The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets pp. 391-430

Ciao‐wei Chen

Federal Judge Ideology: A New Measure of Ex Ante Litigation Risk pp. 431-489

Allen Huang, Kai Wai Hui and Reeyarn Zhiyang Li

Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks pp. 491-543

Kelvin K. F. Law and Lillian F. Mills

Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role pp. 545-600

Kyungha (kari) Lee and Stefan F. Schantl

2019, volume 57, articles 1

Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of “Unmanaged” Earnings pp. 5-51

Thomas Hemmer and Eva Labro

Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs pp. 53-84

Elizabeth Blankespoor, Ed deHaan, John Wertz and Christina Zhu

The Effects of Analyst‐Country Institutions on Biased Research: Evidence from Target Prices pp. 85-120

Mark T. Bradshaw, Alan G. Huang and Hongping Tan

Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality pp. 121-168

Ralf Ewert and Alfred Wagenhofer

Banks as Tax Planning Intermediaries pp. 169-209

John Gallemore, Brandon Gipper and Edward Maydew

Relative Target Setting and Cooperation pp. 211-239

Martin Holzhacker, Stephan Kramer, Michal Matějka and Nick Hoffmeister

International Mergers and Acquisitions Laws, the Market for Corporate Control, and Accounting Conservatism pp. 241-290

Inder K. Khurana and Wei Wang