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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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

2012, volume 50, articles 5

U.S. International Equity Investment pp. 1109-1139

John Ammer, Sara B. Holland, David C. Smith and Francis Warnock

Voluntary Disclosure, Manipulation, and Real Effects pp. 1141-1177

Anne Beyer and Ilan Guttman

Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes‐Oxley Act pp. 1179-1215

Mingcherng Deng, Nahum Melumad and Toshi Shibano

Do Managers Always Know Better? The Relative Accuracy of Management and Analyst Forecasts pp. 1217-1244

Amy P. Hutton, Lian Fen Lee and Susan Z. Shu

Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters? pp. 1245-1285

Kenneth J. Klassen and Stacie K. Laplante

Equity Analysts and the Market's Assessment of Risk pp. 1287-1317

Daphne Lui, Stanimir Markov and Ane Tamayo

Processing Fluency and Investors’ Reactions to Disclosure Readability pp. 1319-1354

Kristina Rennekamp

2012, volume 50, articles 4

The Role of Bank Reputation in “Certifying” Future Performance Implications of Borrowers’ Accounting Numbers pp. 883-930

Robert M. Bushman and Regina Wittenberg‐moerman

Employee Selection as a Control System pp. 931-966

Dennis Campbell

Can Wages Buy Honesty? The Relationship Between Relative Wages and Employee Theft pp. 967-1000

Clara Xiaoling Chen and Tatiana Sandino

Investor Information Demand: Evidence from Google Searches Around Earnings Announcements pp. 1001-1040

Michael S. Drake, Darren T. Roulstone and Jacob R. Thornock

Voluntary Disclosures, Corporate Control, and Investment pp. 1041-1076

Praveen Kumar, Nisan Langberg and K. Sivaramakrishnan

Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation pp. 1077-1107

Neslihan Ozkan, Zvi Singer and Haifeng You

2012, volume 50, articles 3

The Political Determinants of the Cost of Equity: Evidence from Newly Privatized Firms pp. 605-646

Hamdi Ben‐nasr, Narjess Boubakri and Jean‐claude Cosset

Mutual Fund Family Size and Mutual Fund Performance: The Role of Regulatory Changes pp. 647-684

Sanjeev Bhojraj, Young Jun Cho and Nir Yehuda

Proprietary Costs and the Disclosure of Information About Customers pp. 685-727

Jesse A. Ellis, C. Edward Fee and Shawn Thomas

Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most pp. 729-774

Mark Lang, Karl Lins and Mark Maffett

Equity Risk Incentives and Corporate Tax Aggressiveness pp. 775-810

Sonja Olhoft Rego and Ryan Wilson

How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non‐)Disclosure of Existing Material Weaknesses pp. 811-843

Sarah C. Rice and David P. Weber

Not All Related Party Transactions (RPTs) Are the Same: Ex Ante Versus Ex Post RPTs pp. 845-882

Michael Ryngaert and Shawn Thomas

2012, volume 50, articles 2

Detecting Earnings Management: A New Approach pp. 275-334

Patricia M. Dechow, Amy P. Hutton, Jung Hoon Kim and Richard G. Sloan

Discussion of Detecting Earnings Management: A New Approach pp. 335-347

Joseph Gerakos

Analyzing Speech to Detect Financial Misreporting pp. 349-392

Jessen L. Hobson, William J. Mayew and Mohan Venkatachalam

Discussion of Analyzing Speech to Detect Financial Misreporting pp. 393-400

Feng Li

Option Prices Leading Equity Prices: Do Option Traders Have an Information Advantage? pp. 401-432

Wen Jin, Joshua Livnat and Yuan Zhang

Discussion of Option Prices Leading Equity Prices: Do Option Traders Have an Information Advantage pp. 433-442

Andrew van Buskirk

The Influence of Elections on the Accounting Choices of Governmental Entities pp. 443-476

Nolan Kido, Reining Petacchi and Joseph Weber

Discussion of The Influence of Elections on the Accounting Choices of Governmental Entities pp. 477-494

Laurence van Lent

Detecting Deceptive Discussions in Conference Calls pp. 495-540

David F. Larcker and Anastasia Zakolyukina

Discussion of Detecting Deceptive Discussions in Conference Calls pp. 541-552

Robert Bloomfield

The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource pp. 553-592

Karen L. Sedatole, Dimitris Vrettos and Sally K. Widener

Discussion of The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource pp. 593-604

Dennis Campbell

2012, volume 50, articles 1

Investor Sentiment and Pro Forma Earnings Disclosures pp. 1-40

Nerissa C. Brown, Theodore E. Christensen, W. Brooke Elliott and Richard D. Mergenthaler

Earnings Volatility, Post–Earnings Announcement Drift, and Trading Frictions pp. 41-74

Sean Shun Cao and Ganapathi S. Narayanamoorthy

Capital Versus Performance Covenants in Debt Contracts pp. 75-116

Hans B. Christensen and Valeri V. Nikolaev

Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms pp. 117-157

Radhakrishnan Gopalan and Sudarshan Jayaraman

Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry? pp. 159-196

Todd A. Gormley, Bong Hwan Kim and Xiumin Martin

Self‐Serving Attribution Bias, Overconfidence, and the Issuance of Management Forecasts pp. 197-231

Robert Libby and Kristina Rennekamp

Accrual Accounting, Informational Sufficiency, and Equity Valuation pp. 233-273

Alexander Nezlobin