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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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

2014, volume 52, articles 5

Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties pp. 993-1027

Jagadison K. Aier, Long Chen and Mikhail Pevzner

Do Joint Audits Improve or Impair Audit Quality? pp. 1029-1060

Mingcherng Deng, Tong Lu, Dan A. Simunic and Minlei Ye

Are Auditors Professionally Skeptical? Evidence from Auditors’ Going‐Concern Opinions and Management Earnings Forecasts pp. 1061-1085

Mei Feng and Chan Li

Trust and Financial Reporting Quality pp. 1087-1125

Jace Garrett, Rani Hoitash and Douglas F. Prawitt

Why Do Countries Mandate Accrual Accounting for Tax Purposes? pp. 1127-1163

Igor Goncharov and Martin Jacob

The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality Decisions pp. 1165-1193

Jeremy B. Griffin

Masculinity, Testosterone, and Financial Misreporting pp. 1195-1246

Yuping Jia, Laurence van Lent and Yachang Zeng

2014, volume 52, articles 4

Optimal Contracts with Performance Manipulation pp. 817-847

Anne Beyer, Ilan Guttman and Iván Marinovic

Advantageous Comparison and Rationalization of Earnings Management pp. 849-876

Timothy J. Brown

Are Trade Size‐Based Inferences About Traders Reliable? Evidence from Institutional Earnings‐Related Trading pp. 877-909

William Cready, Abdullah Kumas and Musa Subasi

Sell‐Side Analyst Research and Stock Comovement pp. 911-954

Volkan Muslu, Michael Rebello and Yexiao Xu

Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer pp. 955-992

Clare Wang

2014, volume 52, articles 3

Changes in Cash: Persistence and Pricing Implications pp. 599-634

Jeff Zeyun Chen and Philip B. Shane

The Effects of Public Information with Asymmetrically Informed Short‐Horizon Investors pp. 635-669

Qi Chen, Zeqiong Huang and Yun Zhang

The Impact of Recognition Versus Disclosure on Financial Information: A Preparer's Perspective pp. 671-701

Shana M. Clor‐proell and Laureen A. Maines

Options in Compensation: Promises and Pitfalls pp. 703-732

Christian Flor, Hans Frimor and Claus Munk

Did Regulation Fair Disclosure, SOX, and Other Analyst Regulations Reduce Security Mispricing? pp. 733-774

Edward Lee, Norman Strong and Zhenmei (judy) Zhu

A Glimpse Behind a Closed Door: The Long‐Term Investment Value of Buy‐Side Research and Its Effect on Fund Trades and Performance pp. 775-815

Michael Rebello and Kelsey D. Wei

2014, volume 52, articles 2

Public Equity and Audit Pricing in the United States pp. 303-339

Brad Badertscher, Bjørn Jørgensen, Sharon Katz and William Kinney

Issues in Examining the Effect of Auditor Litigation on Audit Fees pp. 341-356

Miguel Minutti‐meza

How Frequent Financial Reporting Can Cause Managerial Short‐Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency pp. 357-387

Frank Gigler, Chandra Kanodia, Haresh Sapra and Raghu Venugopalan

Trading off Costs and Benefits of Frequent Financial Reporting pp. 389-401

Alfred Wagenhofer

Dividend Payouts and Information Shocks pp. 403-456

Luzi Hail, Ahmed Tahoun and Clare Wang

International Payout Policy, Information Asymmetry, and Agency Costs pp. 457-472

Alon Kalay

Uninvited U.S. Investors? Economic Consequences of Involuntary Cross‐Listings pp. 473-519

Peter Iliev, Darius P. Miller and Lukas Roth

Incorporating Field Data into Archival Research pp. 521-540

Eugene Soltes

Do Declines in Bank Health Affect Borrowers’ Voluntary Disclosures? Evidence from International Propagation of Banking Shocks pp. 541-581

Alvis K. Lo

Identifying Disclosure Incentives of Bank Borrowers During a Banking Crisis pp. 583-598

Jannis Bischof

2014, volume 52, articles 1

The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity pp. 1-36

Karthik Balakrishnan, John E. Core and Rodrigo S. Verdi

Economic Determinants and Information Environment Effects of Earnouts: New Insights from SFAS 141(R) pp. 37-74

Brian Cadman, Richard Carrizosa and Lucile Faurel

Aggregate Earnings and Corporate Bond Markets pp. 75-106

Xanthi Gkougkousi

Auditor Choice in Politically Connected Firms pp. 107-162

Omrane Guedhami, Jeffrey A. Pittman and Walid Saffar

Management Forecast Consistency pp. 163-191

Gilles Hilary, Charles Hsu and Rencheng Wang

Political Connections and the Cost of Bank Loans pp. 193-243

Joel F. Houston, Liangliang Jiang, Chen Lin and Yue Ma

Private Interaction Between Firm Management and Sell‐Side Analysts pp. 245-272

Eugene Soltes

When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments pp. 273-302

Hun‐tong Tan, Elaine Ying Wang and Bo Zhou