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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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

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