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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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

2016, volume 54, articles 5

Real Earnings Management in Sales pp. 1233-1266

Michael J. Ahearne, Jeffrey P. Boichuk, Craig J. Chapman and Thomas Steenburgh

How Do Experienced Users Evaluate Hybrid Financial Instruments? pp. 1267-1296

Shana Clor‐proell, Lisa Koonce and Brian White

Biases in Accounting and Nonaccounting Information: Substitutes or Complements? pp. 1297-1330

Xu Jiang

If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates pp. 1331-1364

W. Robert Knechel and Justin Leiby

Voluntary Disclosure with Informed Trading in the IPO Market pp. 1365-1394

Praveen Kumar, Nisan Langberg and K. Sivaramakrishnan

2016, volume 54, articles 4

Public Information Precision and Coordination Failure: An Experiment pp. 941-986

Sanjay Banerjee and Michael Maier

The Reluctant Analyst pp. 987-1040

Dan Bernhardt, Chi Wan and Zhijie Xiao

Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159 pp. 1041-1076

Peter R. Demerjian, John Donovan and Chad R. Larson

The Value of Crowdsourced Earnings Forecasts pp. 1077-1110

Russell Jame, Rick Johnston, Stanimir Markov and Michael C. Wolfe

Do Opinions on Financial Misstatement Firms Affect Analysts’ Reputation with Investors? Evidence from Reputational Spillovers pp. 1111-1148

Lian Fen Lee and Alvis K. Lo

Performance Measures in Earnings‐Based Financial Covenants in Debt Contracts pp. 1149-1186

Ningzhong Li

Textual Analysis in Accounting and Finance: A Survey pp. 1187-1230

Tim Loughran and Bill McDonald

2016, volume 54, articles 3

Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption pp. 679-723

Anna Bergman Brown

Auditor–Client Compatibility and Audit Firm Selection pp. 725-775

Stephen V. Brown and W. Robert Knechel

Bank Competition: Measurement, Decision‐Making, and Risk‐Taking pp. 777-826

Robert M. Bushman, Bradley E. Hendricks and Christopher D. Williams

Explaining Rules‐Based Characteristics in U.S. GAAP: Theories and Evidence pp. 827-861

Dain Donelson, John McInnis and Richard D. Mergenthaler

Lobbying and Uniform Disclosure Regulation pp. 863-893

Henry L. Friedman and Mirko S. Heinle

Real Activity Forecasts Using Loan Portfolio Information pp. 895-937

Urooj Khan and N. Bugra Ozel

2016, volume 54, articles 2

Banks’ Financial Reporting and Financial System Stability pp. 277-340

Viral Acharya and Stephen G. Ryan

Gathering Data for Archival, Field, Survey, and Experimental Accounting Research pp. 341-395

Robert Bloomfield, Mark W. Nelson and Eugene Soltes

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective pp. 397-435

Hans B. Christensen, Valeri V. Nikolaev and Regina Wittenberg‐moerman

Using Field Experiments in Accounting and Finance pp. 437-475

Eric Floyd and John List

Causal Inference in Accounting Research pp. 477-523

Ian D. Gow, David F. Larcker and Peter C. Reiss

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research pp. 525-622

Christian Leuz and Peter D. Wysocki

A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research pp. 623-676

Chandra Kanodia and Haresh Sapra

2016, volume 54, articles 1

Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence pp. 3-40

Lawrence J. Abbott, Brian Daugherty, Susan Parker and Gary F. Peters

The Changing Landscape of Accrual Accounting pp. 41-78

Robert M. Bushman, Alina Lerman and X. Frank Zhang

Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence pp. 79-112

Feng Chen, Songlan Peng, Shuang Xue, Zhifeng Yang and Feiteng Ye

The Role of Visual Attention in the Managerial Judgment of Balanced‐Scorecard Performance Evaluation: Insights from Using an Eye‐Tracking Device pp. 113-146

Yasheng Chen, Johnny Jermias and Tota Panggabean

Public Pressure and Corporate Tax Behavior pp. 147-186

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

The Valuation Impact of SEC Enforcement Actions on Nontarget Foreign Firms pp. 187-234

Roger Silvers

Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending? pp. 235-274

Biqin Xie