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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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

2015, volume 53, articles 5

Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption pp. 915-963

Ray Ball, Xi Li and Lakshmanan Shivakumar

Asset Measurement in Imperfect Credit Markets pp. 965-984

Jeremy Bertomeu and Edwige Cheynel

Think Twice Before Going for Incentives: Social Norms and the Principal's Decision on Compensation Contracts pp. 985-1015

Eddy Cardinaels and Huaxiang Yin

A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports pp. 1017-1054

Shuping Chen, Bin Miao and Terry Shevlin

The Moderating Effect of Relative Performance Evaluation on the Risk Incentive Properties of Executives’ Equity Portfolios pp. 1055-1108

Hyungshin Park and Dimitris Vrettos

Issuer Operating Performance and IPO Price Formation pp. 1109-1149

Michael Willenborg, Biyu Wu and Yanhua Sunny Yang

2015, volume 53, articles 4

Are Employee Selection and Incentive Contracts Complements or Substitutes? pp. 633-668

Margaret A. Abernethy, Henri Dekker and Axel K‐D. Schulz

Segment Disclosure Transparency and Internal Capital Market Efficiency: Evidence from SFAS No. 131 pp. 669-723

Young Jun Cho

Competition in the Audit Market: Policy Implications pp. 725-775

Joseph Gerakos and Chad Syverson

Taxes and Financial Constraints: Evidence from Linguistic Cues pp. 777-819

Kelvin K. F. Law and Lillian F. Mills

Do Analyst Stock Recommendations Piggyback on Recent Corporate News? An Analysis of Regular‐Hour and After‐Hours Revisions pp. 821-861

Edward Li, K. Ramesh, Min Shen and Joanna Shuang Wu

Do Improvements in the Information Environment Enhance Insiders’ Ability to Learn from Outsiders? pp. 863-905

Gilberto Loureiro and Alvaro G. Taboada

2015, volume 53, articles 3

Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality pp. 461-509

Timothy B. Bell, Monika Causholli and W. Robert Knechel

Delayed Expected Loss Recognition and the Risk Profile of Banks pp. 511-553

Robert M. Bushman and Christopher D. Williams

Earnings Metrics, Information Processing, and Price Efficiency in Laboratory Markets pp. 555-592

W. Brooke Elliott, Jessen L. Hobson and Brian J. White

Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices pp. 593-631

Vivian W. Fang, Mark Maffett and Bohui Zhang

2015, volume 53, articles 2

The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure pp. 221-239

Gregory S. Miller and Douglas J. Skinner

The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion pp. 241-274

Kristian D. Allee and Matthew D. Deangelis

Mobile Communication and Local Information Flow: Evidence from Distracted Driving Laws pp. 275-329

Nerissa C. Brown, Han Stice and Roger White

The Governance Effect of the Media's News Dissemination Role: Evidence from Insider Trading pp. 331-366

Lili Dai, Jerry Parwada and Bohui Zhang

The Role of Social Media in the Capital Market: Evidence from Consumer Product Recalls pp. 367-404

Lian Fen Lee, Amy P. Hutton and Susan Shu

Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms pp. 405-459

Joseph D. Piotroski, T. J. Wong and Tianyu Zhang

2015, volume 53, articles 1

Inside the “Black Box” of Sell‐Side Financial Analysts pp. 1-47

Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp

Auditor Mindsets and Audits of Complex Estimates pp. 49-77

Emily E. Griffith, Jacqueline S. Hammersley, Kathryn Kadous and Donald Young

Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment pp. 79-117

Yinghua Li and Liandong Zhang

Analyst Reputation, Communication, and Information Acquisition pp. 119-173

Xiaojing Meng

Unsophisticated Arbitrageurs and Market Efficiency: Overreacting to a History of Underreaction? pp. 175-220

Jonathan A. Milian