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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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

2011, volume 49, articles 5

Manager‐Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers pp. 1123-1162

Francois Brochet, Lucile Faurel and Sarah McVay

Conference Presentations and the Disclosure Milieu pp. 1163-1192

Brian J. Bushee, Michael J. Jung and Gregory S. Miller

It's Showtime: Do Managers Report Better News Before Annual Shareholder Meetings? pp. 1193-1221

Valentin Dimitrov and Prem C. Jain

The Role of Financial Incentives in Balanced Scorecard‐Based Performance Evaluations: Correcting Mood Congruency Biases pp. 1223-1247

Shujun Ding and Philip Beaulieu

Corporate Governance and the Information Content of Insider Trades pp. 1249-1274

Alan D. Jagolinzer, David F. Larcker and Daniel J. Taylor

Closing the Loop: Review Process Factors Affecting Audit Staff Follow‐Through pp. 1275-1306

Tamara A. Lambert and Christopher P. Agoglia

Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions pp. 1307-1357

Hongping Tan, Shiheng Wang and Michael Welker

2011, volume 49, articles 4

Do Firms Use Time‐Vested Stock‐Based Pay to Keep Research and Development Investments Secret? pp. 861-894

David H. Erkens

The Benefits of Financial Statement Comparability pp. 895-931

Gus de Franco, S.P. Kothari and Rodrigo S. Verdi

The Sarbanes‐Oxley Act and the Choice of Bond Market by Foreign Firms pp. 933-968

Yu Gao

What Drives Sell‐Side Analyst Compensation at High‐Status Investment Banks? pp. 969-1000

Boris Groysberg, Paul M. Healy and David A. Maber

Institutional Drivers of Reporting Decisions in Nonprofit Hospitals pp. 1001-1039

Ranjani Krishnan and Michelle H. Yetman

Conditional Earnings Conservatism and Corporate Refocusing Activities pp. 1041-1082

Chun Yu Mak, Norman Strong and Martin Walker

Information Risk and Fair Values: An Examination of Equity Betas pp. 1083-1122

Edward J. Riedl and George Serafeim

2011, volume 49, articles 3

Insider Trading and Option Grant Timing in Response to Fire Sales (and Purchases) of Stocks by Mutual Funds pp. 595-632

Ashiq Ali, Kelsey D. Wei and Yibin Zhou

Do Bank‐Affiliated Analysts Benefit from Lending Relationships? pp. 633-675

Ting Chen and Xiumin Martin

Serial Correlation in Management Earnings Forecast Errors pp. 677-720

Guojin Gong, Laura Y. Li and Jeff J. Wang

Earnings Quality Based on Corporate Investment Decisions pp. 721-752

Feng Li

Norms, Conformity, and Controls pp. 753-790

William B. Tayler and Robert J. Bloomfield

Tax Expense Momentum pp. 791-821

Jacob Thomas and Frank X. Zhang

The Timeliness of Accounting Write‐Downs by U.S. Financial Institutions During the Financial Crisis of 2007–2008 pp. 823-860

Dushyantkumar Vyas

2011, volume 49, articles 2

Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications pp. 309-346

Stephen V. Brown and Jennifer Wu Tucker

Discussion of Large‐Sample Evidence on Firms’ Year‐over‐Year MD&A Modifications pp. 347-357

Darren T. Roulstone

Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior pp. 359-401

Foong Soon Cheong and Jacob Thomas

Discussion of Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior pp. 403-412

Ryan T. Ball

Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies pp. 413-448

William R. Kinney, Jr. and Marcy L. Shepardson

Discussion of Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies pp. 449-456

E. McVAY Sarah

The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms pp. 457-506

Michael Minnis

Discussion of The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms pp. 507-528

Gavin Cassar

Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting pp. 529-571

George Serafeim

Discussion of Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting pp. 573-594

Luzi Hail

2011, volume 49, articles 1

When Does Information Asymmetry Affect the Cost of Capital? pp. 1-40

Christopher S. Armstrong, John E. Core, Daniel J. Taylor and Robert E. Verrecchia

Disagreement and the Cost of Capital pp. 41-68

Robert Bloomfield and Paul E. Fischer

The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment pp. 69-96

Donal Byard, Ying Li and Yong Yu

The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports pp. 97-136

Anna Costello and Regina Wittenberg‐moerman*

Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions pp. 137-185

John R. Graham, Michelle Hanlon and Terry Shevlin

Accruals and the Conditional Equity Premium pp. 187-221

Hui Guo and Xiaowen Jiang

Who Believes the Hype? An Experimental Examination of How Language Affects Investor Judgments pp. 223-255

Jeffrey Hales, Xi (jason) Kuang and Shankar Venkataraman

Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe pp. 257-307

Shiheng Wang and Michael Welker