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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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

2013, volume 51, articles 5

The Efficacy of Shareholder Voting: Evidence from Equity Compensation Plans pp. 909-950

Christopher S. Armstrong, Ian D. Gow and David F. Larcker

Shareholder Votes and Proxy Advisors: Evidence from Say on Pay pp. 951-996

Yonca Ertimur, Fabrizio Ferri and David Oesch

Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests pp. 997-1029

Jannis Bischof and Holger Daske

The Relation Between Bank Resolutions and Information Environment: Evidence from the Auctions for Failed Banks pp. 1031-1070

João Granja

Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism pp. 1071-1097

Ray Ball, S. P. Kothari and Valeri V. Nikolaev

Dissecting Earnings Recognition Timeliness pp. 1099-1132

Ryan T. Ball and Peter Easton

Informational Feedback, Adverse Selection, and Optimal Disclosure Policy pp. 1133-1158

Pingyang Gao and Pierre Jinghong Liang

How Control System Design Influences Performance Misreporting pp. 1159-1186

Victor Maas and Marcel van Rinsum

Managers' Choices of Performance Measures in Promotion Decisions: An Analysis of Alternative Job Assignments pp. 1187-1220

Isabella Grabner and Frank Moers

How Do Market Prices and Cheap Talk Affect Coordination? pp. 1221-1260

Hong Qu

Location of Decision Rights Within Multinational Firms pp. 1261-1297

Leslie A. Robinson and Phillip C. Stocken

Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform pp. 1299-1345

Nemit Shroff, Amy X. Sun, Hal D. White and Weining Zhang

2013, volume 51, articles 4

Underreaction to Industry‐Wide Earnings and the Post‐Forecast Revision Drift pp. 701-737

Kai Wai Hui and P. Eric Yeung

Tax Aggressiveness and Accounting Fraud pp. 739-778

Clive Lennox, Petro Lisowsky and Jeffrey Pittman

Does Auditor Industry Specialization Improve Audit Quality? pp. 779-817

Miguel Minutti‐meza

CEO Compensation and Fair Value Accounting: Evidence from Purchase Price Allocation pp. 819-854

Ron Shalev, Ivy Xiying Zhang and Yong Zhang

Financial Analysts and the False Consensus Effect pp. 855-907

Jared Williams

2013, volume 51, articles 3

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions pp. 495-547

Holger Daske, Luzi Hail, Christian Leuz and Rodrigo Verdi

Decision Usefulness and Accelerated Filing Deadlines pp. 549-581

Jeffrey T. Doyle and Matthew J. Magilke

Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity? pp. 583-629

Petro Lisowsky, Leslie Robinson and Andrew Schmidt

How Do Ex Ante Severance Pay Contracts Fit into Optimal Executive Incentive Schemes? pp. 631-671

Raghavendra Rau and Jin Xu

The Effects of Guidance Frequency and Guidance Goal on Managerial Decisions pp. 673-700

Elaine Ying Wang and Hun‐tong Tan

2013, volume 51, articles 2

What Do Management Earnings Forecasts Convey About the Macroeconomy? pp. 225-266

Samuel B. Bonsall, Zahn Bozanic and Paul E.. Fischer

Discussion of What Do Management Earnings Forecasts Convey About the Macroeconomy? pp. 267-279

Maria Ogneva

On the Stewardship and Valuation Implications of Accrual Accounting Systems pp. 281-334

George Drymiotes and Thomas Hemmer

Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems pp. 335-347

Ilan Guttman

Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships pp. 349-387

W. Robert Knechel, Lasse Niemi and Mikko Zerni

Discussion of Empirical Evidence on the Implicit Determinants of Compensation in Big 4 Audit Partnerships pp. 389-397

Steven Huddart

A Measure of Competition Based on 10‐K Filings pp. 399-436

Feng Li, Russell Lundholm and Michael Minnis

Discussion of A Measure of Competition Based on 10‐K Filings pp. 437-447

Gordon Phillips

Earnings Manipulation and the Cost of Capital pp. 449-473

Günter Strobl

Discussion of Earnings Manipulation and the Cost of Capital pp. 475-493

Jeremy Bertomeu

2013, volume 51, articles 1

Managerial Overconfidence and Accounting Conservatism pp. 1-30

Anwer S. Ahmed and Scott Duellman

Does Anticipated Information Impose a Cost on Risk‐Averse Investors? A Test of the Hirshleifer Effect pp. 31-66

Ryan T. Ball

Fair Value Accounting and Managers' Hedging Decisions pp. 67-103

Wei Chen, Hun‐tong Tan and Elaine Ying Wang

Strategy Selection, Surrogation, and Strategic Performance Measurement Systems pp. 105-133

Jongwoon (willie) Choi, Gary W. Hecht and William B. Tayler

The Information Content of Tax Expense for Firms Reporting Losses pp. 135-164

Dan S. Dhaliwal, Steven E. Kaplan, Rick C. Laux and Eric Weisbrod

The Client Is King: Do Mutual Fund Relationships Bias Analyst Recommendations? pp. 165-200

Michael Firth, Chen Lin, Ping Liu and Yuhai Xuan

Do Earnings Targets and Managerial Incentives Affect Sticky Costs? pp. 201-224

Itay Kama and Dan Weiss