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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2006, volume 44, articles 5

Insider Trading and Voluntary Disclosures pp. 815-848

Qiang Cheng and Kin Lo

The Extreme Future Stock Returns Following I/B/E/S Earnings Surprises pp. 849-887

Jeffrey T. Doyle, Russell J. Lundholm and Mark T. Soliman

Ownership Concentration in Privatized Firms: The Role of Disclosure Standards, Auditor Choice, and Auditing Infrastructure pp. 889-929

Omrane Guedhami and Jeffrey A. Pittman

Auditors' Response to Political Connections and Cronyism in Malaysia pp. 931-963

Ferdinand Gul

The Effect of Issuing Biased Earnings Forecasts on Analysts' Access to Management and Survival pp. 965-999

Bin Ke and Yong Yu

The Press as a Watchdog for Accounting Fraud pp. 1001-1033

Gregory S. Miller

2006, volume 44, articles 4

Favorable versus Unfavorable Recommendations: The Impact on Analyst Access to Management‐Provided Information pp. 657-689

Shuping Chen and Dawn A. Matsumoto

Taxes, Leverage, and the Cost of Equity Capital pp. 691-723

Dan Dhaliwal, Shane Heitzman and Oliver Zhen Li

Predictability in Financial Analyst Forecast Errors: Learning or Irrationality? pp. 725-761

Stanimir Markov and Ane Tamayo

Conservatism and Cross‐Sectional Variation in the Post–Earnings Announcement Drift pp. 763-789

Ganapathi Narayanamoorthy

Redacted Disclosure pp. 791-814

Robert E. Verrecchia and Joseph Weber

2006, volume 44, articles 3

Stock Exchange Disclosure and Market Development: An Analysis of 50 International Exchanges pp. 437-483

Carol Ann Frost, Elizabeth A. Gordon and Andrew F. Hayes

International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? pp. 485-531

Luzi Hail and Christian Leuz

Retracted: Recognition v. Disclosure, Auditor Tolerance for Misstatement, and the Reliability of Stock‐Compensation and Lease Information pp. 533-560

Robert Libby, Mark W. Nelson and James E. Hunton

Does Opinion Shopping Impair Auditor Independence and Audit Quality? pp. 561-583

Tong Lu

Subjective Performance Indicators and Discretionary Bonus Pools pp. 585-618

Madhav V. Rajan and Stefan Reichelstein

Founding Family Ownership and Earnings Quality pp. 619-656

Dechun Wang

2006, volume 44, articles 2

The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition pp. 207-242

Ray Ball and Lakshmanan Shivakumar

Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition pp. 243-255

Wayne Guay

Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments pp. 257-288

Anne Beatty and Joseph Weber

Discussion of Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments pp. 289-296

Daniel A. Bens

An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components pp. 297-339

Arthur Kraft, Andrew J. Leone and Charles Wasley

Discussion of An Analysis of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components pp. 341-350

John E. Core

Disclosure Risk and Price Drift pp. 351-379

Hyun Song Shin

Discussion of Disclosure Risk and Price Drift pp. 381-388

Chandra Kanodia

Why Do Managers Voluntarily Issue Cash Flow Forecasts? pp. 389-429

Charles E. Wasley and Joanna Shuang Wu

Discussion of Why Do Managers Voluntarily Issue Cash Flow Forecasts? pp. 431-436

Steven J. Monahan

2006, volume 44, articles 1

External and Internal Pricing in Multidivisional Firms pp. 1-28

Tim Baldenius and Stefan Reichelstein

Effects of Multiple Clients on the Reliability of Audit Reports pp. 29-51

Anne Beyer and Sri S. Sridhar

An Analysis of the Relation between the Stewardship and Valuation Roles of Earnings pp. 53-83

Robert Bushman, Ellen Engel and Abbie Smith

Volume, Opinion Divergence, and Returns: A Study of Post–Earnings Announcement Drift pp. 85-112

Jon A. Garfinkel and Jonathan Sokobin

Is There a Link between Executive Equity Incentives and Accounting Fraud? pp. 113-143

Merle Erickson, Michelle Hanlon and Edward L. Maydew

Accounting Treatment of Inherent versus Incentive Uncertainties and the Capital Structure of the Firm pp. 145-176

Pierre Jinghong Liang and Xiao‐jun Zhang

Comparing the Post–Earnings Announcement Drift for Surprises Calculated from Analyst and Time Series Forecasts pp. 177-205

Joshua Livnat and Richard R. Mendenhall

2005, volume 43, articles 5

Earnings Quality, Insider Trading, and Cost of Capital pp. 651-673

David Aboody, John Hughes and Jing Liu

Dividend Taxes and Implied Cost of Equity Capital pp. 675-708

Dan Dhaliwal, Linda Krull, Oliver Zhen Li and William Moser

Carrot or Stick? Contract Frame and Use of Decision‐Influencing Information in a Principal‐Agent Setting pp. 709-733

James R. Frederickson and William Waller

Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals pp. 735-752

Sanjay Kallapur and Leslie Eldenburg

The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing pp. 753-780

Myungsun Kim and William Kross

2005, volume 43, articles 4

Inflation Illusion and Post‐Earnings‐Announcement Drift pp. 521-556

Tarun Chordia and Lakshmanan Shivakumar

Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto pp. 557-592

Cindy Durtschi and Peter Easton

The Nature of the Interaction between Mandatory and Voluntary Disclosures pp. 593-621

Eti Einhorn

Analyst Impartiality and Investment Banking Relationships pp. 623-650

Patricia C. O'Brien, Maureen F. McNichols and Lin Hsiou‐wei

2005, volume 43, articles 3

The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts pp. 343-376

Bipin Ajinkya, Sanjeev Bhojraj and Partha Sengupta

Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication pp. 377-412

Jeffrey L. Callen, Ole‐kristian Hope and Dan Segal

A Reexamination of the Persistence of Accruals and Cash Flows pp. 413-451

Jennifer Francis and Michael Smith

The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis pp. 453-486

Irene Karamanou and Nikos Vafeas

Imprecision in Accounting Measurement: Can It Be Value Enhancing? pp. 487-519

Chandra Kanodia, Rajdeep Singh and Andrew E. Spero

2005, volume 43, articles 2

Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? pp. 153-193

Mark L. Defond, Rebecca N. Hann and Xuesong Hu

Discussion of Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? pp. 195-204

Ellen Engel

Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share pp. 205-243

Carol Marquardt and Christine Wiedman

Discussion of Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share pp. 245-250

Patricia C. O'Brien

Firms' Off‐Balance Sheet and Hybrid Debt Financing: Evidence from Their Book‐Tax Reporting Differences pp. 251-282

Lillian Mills and Kaye J. Newberry

Discussion of Firms' Off‐Balance Sheet and Hybrid Debt Financing: Evidence from Their Book‐Tax Reporting Differences pp. 283-290

Edward Maydew

Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members pp. 291-334

Suraj Srinivasan

Discussion of Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members pp. 335-342

Scott A. Richardson

2005, volume 43, articles 1

Do Insiders Manipulate Earnings When They Sell Their Shares in an Initial Public Offering? pp. 1-33

Masako Darrough and Srinivasan Rangan

Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia pp. 35-72

Joseph P. H. Fan and T. J. Wong

Enforced Standards Versus Evolution by General Acceptance: A Comparative Study of E‐Commerce Privacy Disclosure and Practice in the United States and the United Kingdom pp. 73-96

Karim Jamal, Michael Maier and Shyam Sunder

Employee Stock Options, Equity Valuation, and the Valuation of Option Grants Using a Warrant‐Pricing Model pp. 97-131

Feng Li and M. H. Franco Wong

The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct pp. 133-151

John D. Lyon and Michael W. Maher