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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2018, volume 56, articles 5

Managerial Compensation and Stock Price Manipulation pp. 1335-1381

Josef Schroth

Debt Contract Enforcement and Conservatism: Evidence from a Natural Experiment pp. 1383-1416

Cyrus Aghamolla and Nan Li

Procurement with Asymmetric Information About Fixed and Variable Costs pp. 1417-1452

Rick Antle and Peter Bogetoft

Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy pp. 1453-1481

Sarah Bonner, Tracie Majors and Stacey Ritter

Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use pp. 1483-1519

W. Brooke Elliott, Stephanie M. Grant and Frank D. Hodge

2018, volume 56, articles 4

Disentangling Managers’ and Analysts’ Non‐GAAP Reporting pp. 1039-1081

Jeremiah W. Bentley, Theodore E. Christensen, Kurt H. Gee and Benjamin C. Whipple

Non‐GAAP Earnings Disclosure in Loss Firms pp. 1083-1137

Edith Leung and David Veenman

Inference with Dependent Data in Accounting and Finance Applications pp. 1139-1203

Timothy Conley, Silvia Goncalves and Christian Hansen

The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development pp. 1205-1252

Jasmijn C. Bol, Cassandra Estep, Frank Moers and Mark E. Peecher

Mandatory and Voluntary Disclosures: Dynamic Interactions pp. 1253-1283

Davide Cianciaruso and Sri S. Sridhar

Zombie Board: Board Tenure and Firm Performance pp. 1285-1329

Sterling Huang and Gilles Hilary

2018, volume 56, articles 3

Incorrect Inferences When Using Residuals as Dependent Variables pp. 751-796

Wei Chen, Paul Hribar and Samuel Melessa

Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits pp. 797-842

Thomas Bourveau, Yun Lou and Rencheng Wang

The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions pp. 843-882

Yiwei Dou, Stephen G. Ryan and Biqin Xie

Cross‐Firm Real Earnings Management pp. 883-911

Eti Einhorn, Nisan Langberg and Tsahi Versano

Buy‐Side Analysts and Earnings Conference Calls pp. 913-952

Michael J. Jung, M. H. Franco Wong and X. Frank Zhang

Credit Default Swaps and Managers’ Voluntary Disclosure pp. 953-988

Jae B. Kim, Pervin Shroff, Dushyantkumar Vyas and Regina Wittenberg‐moerman

Wisdom of Crowds: Cross‐Sectional Variation in the Informativeness of Third‐Party‐Generated Product Information on Twitter pp. 989-1034

Vicki Wei Tang

2018, volume 56, articles 2

No System Is Perfect: Understanding How Registration‐Based Editorial Processes Affect Reproducibility and Investment in Research Quality pp. 313-362

Robert Bloomfield, Kristina Rennekamp and Blake Steenhoven

Disclosure “Scriptability” pp. 363-430

Kristian D. Allee, Matthew D. Deangelis and James R. Moon

Investor Behavior and the Benefits of Direct Stock Ownership pp. 431-466

Darren Bernard, Nicole L. Cade and Frank Hodge

The Tone from Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality pp. 467-519

Sanne R. van Duin, Henri Dekker, Jacco L. Wielhouwer and Juan P. Mendoza

Bridging the Gap: Evidence from Externally Hired CEOs pp. 521-579

Yonca Ertimur, Caleb Rawson, Jonathan L. Rogers and Sarah L. C. Zechman

Performance Effects of Setting a High Reference Point for Peer‐Performance Comparison pp. 581-615

Henry Eyring and V. G. Narayanan

Corporate Scandals and Regulation pp. 617-671

Luzi Hail, Ahmed Tahoun and Clare Wang

The Impact of Consulting Services on Audit Quality: An Experimental Approach pp. 673-711

Zachary T. Kowaleski, Brian W. Mayhew and Amy C. Tegeler

Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance pp. 713-747

Shelley Xin Li and Tatiana Sandino

2018, volume 56, articles 1

How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model pp. 5-44

Anastasia Zakolyukina

Corporate Loan Securitization and the Standardization of Financial Covenants pp. 45-83

Zahn Bozanic, Maria Loumioti and Florin P. Vasvari

Linguistic Complexity in Firm Disclosures: Obfuscation or Information? pp. 85-121

Brian J. Bushee, Ian D. Gow and Daniel J. Taylor

Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions pp. 123-171

Andrew C. Call, Gerald S. Martin, Nathan Y. Sharp and Jaron H. Wilde

Disclosure Regulation in the Commercial Banking Industry: Lessons from the National Banking Era pp. 173-216

João Granja

Asymmetric Trading Costs Prior to Earnings Announcements: Implications for Price Discovery and Returns pp. 217-263

Travis L. Johnson and Eric C. So

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis pp. 265-308

Yinghua Li, Yupeng Lin and Liandong Zhang

2017, volume 55, articles 5

Contracting on GAAP Changes: Large Sample Evidence pp. 1021-1050

Hans B. Christensen and Valeri V. Nikolaev

The Performance Effect of Feedback Frequency and Detail: Evidence from a Field Experiment in Customer Satisfaction pp. 1051-1088

Pablo Casas‐arce, Sofia M. Lourenço and F. Asís Martínez‐jerez

CFO Narcissism and Financial Reporting Quality pp. 1089-1135

Charles Ham, Mark Lang, Nicholas Seybert and Sean Wang

Improving Experienced Auditors’ Detection of Deception in CEO Narratives pp. 1137-1166

Jessen L. Hobson, William J. Mayew, Mark E. Peecher and Mohan Venkatachalam

Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence pp. 1167-1212

Hyun A. Hong, Jeong‐bon Kim and Michael Welker

Do Managers of U.S. Defined Benefit Pension Plan Sponsors Use Regulatory Freedom Strategically? pp. 1213-1255

Michael Kisser, John Kiff and Mauricio Soto

Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013 pp. 1257-1300

Hariom Manchiraju and Shivaram Rajgopal

2017, volume 55, articles 4

Economic Growth and Financial Statement Verification pp. 745-794

Petro Lisowsky, Michael Minnis and Andrew Sutherland

The JOBS Act and the Costs of Going Public pp. 795-836

Susan Chaplinsky, Kathleen Weiss Hanley and S. Katie Moon

CEO Inside Debt Incentives and Corporate Tax Sheltering pp. 837-876

Sabrina Chi, Shawn X. Huang and Juan Manuel Sanchez

Enhancing Loan Quality Through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative pp. 877-918

Aytekin Ertan, Maria Loumioti and Regina Wittenberg‐moerman

Imperfect Accounting and Reporting Bias pp. 919-962

Vivian W. Fang, Allen H. Huang and Wenyu Wang

Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments pp. 963-994

Steven J. Kachelmeier and Ben W. van Landuyt

Supporting and Assessing Agents pp. 995-1016

Volker Laux

2017, volume 55, articles 3

Do Weather‐Induced Moods Affect the Processing of Earnings News? pp. 509-550

Ed deHaan, Joshua Madsen and Joseph D. Piotroski

Under weighting of Private Information by Top Analysts pp. 551-590

Gil Aharoni, Eti Einhorn and Qi Zeng

Do PCAOB Inspections Improve the Quality of Internal Control Audits? pp. 591-627

Mark L. Defond and Clive Lennox

Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance pp. 629-668

Iftekhar Hasan, Chun‐keung (stan) Hoi, Qiang Wu and Hao Zhang

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking pp. 669-707

Alexander Ljungqvist, Liandong Zhang and Luo Zuo

Anticipated Earnings Announcements and the Customer–Supplier Anomaly pp. 709-741

Joshua Madsen

2017, volume 55, articles 2

Procyclicality of U.S. Bank Leverage pp. 237-273

Christian Laux and Thomas Rauter

Perceptions and Price: Evidence from CEO Presentations at IPO Roadshows pp. 275-327

Elizabeth Blankespoor, Bradley E. Hendricks and Gregory S. Miller

Dynamic Effects of Information Disclosure on Investment Efficiency pp. 329-369

Sunil Dutta and Alexander Nezlobin

Direct Evidence on the Informational Properties of Earnings in Loan Contracts pp. 371-406

Scott D. Dyreng, Rahul Vashishtha and Joseph Weber

Earnings Management During Antidumping Investigations in Europe: Sample‐Wide and Cross‐Sectional Evidence pp. 407-457

David Godsell, Michael Welker and Ning Zhang

Run EDGAR Run: SEC Dissemination in a High‐Frequency World pp. 459-505

Jonathan L. Rogers, Douglas J. Skinner and Sarah L. C. Zechman

2017, volume 55, articles 1

Disclosure Versus Recognition: Inferences from Subsequent Events pp. 3-34

Jeremy Michels

The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession pp. 35-78

Matthew J. Bloomfield, Ulf Brüggemann, Hans B. Christensen and Christian Leuz

IRS Attention pp. 79-114

Zahn Bozanic, Jeffrey Hoopes, Jacob R. Thornock and Braden M. Williams

The Informational Role of the Media in Private Lending pp. 115-152

Robert M. Bushman, Christopher D. Williams and Regina Wittenberg‐moerman

Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role pp. 153-196

Qi Chen, Tracy Lewis, Katherine Schipper and Yun Zhang

Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans pp. 197-233

Michael Minnis and Andrew Sutherland