Journal of Accounting and Economics

1979 - 2026

Current editor(s): J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

From Elsevier
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Volume 81, issue 2, 2026

Do auditors understand the implications of ESG issues for their audits? Evidence from financially material negative ESG incidents

Daniel Aobdia and Aaron Yoon

Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders

Duke Ferguson, Trent J. Krupa and Rick C. Laux

Supply chain shocks and firm productivity: The role of reporting quality

Philip G. Berger and Rimmy E. Tomy

Critical audit matters and internal control quality: The disciplining role of CAM reporting

Carol Callaway Dee, Bing Luo, Elaine Wang and Jing Zhang

News management, moral hazard, and the properties of earnings, prices, and compensation

Jonathan Bonham

Paying your fair share: Perceived fairness and tax compliance

Brad Nathan, Ricardo Perez-Truglia and Alejandro Zentner

Does taxpayer assistance encourage entrepreneurship?

Daphne M. Armstrong and Stephen Glaeser

Carbon accounting quality: Measurement and the role of assurance

Brandon Gipper, Fiona Sequeira and Shawn X. Shi

On the economics of accounting and contracting in firms

Ray Ball

Editorial data

Elizabeth Blankespoor, Ed deHaan, Wayne Guay, Mark Lang, Nemit Shroff and Joanna Wu

Volume 81, issue 1, 2026

With a Grain of Salt: Investor Reactions to Uncertain News and (Non)disclosure

Jonathan Libgober, Beatrice Michaeli and Elyashiv Wiedman

Information sharing within institutional investor networks

Wei Ting Loh

Unraveling the time-series dynamics between aggregate earnings and GDP

Lindsey A. Gallo, Hengda Jin and Suhas A. Sridharan

How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases

Sinja Leonelli, Maximilian Muhn, Thomas Rauter and Gurpal S. Sran

Mandatory investor disclosure, sustainability commitments, and portfolio decarbonization

Jiyuan Dai, Gaizka Ormazabal, Fernando Penalva and Robert Raney

Real effects of proposed scope 3 disclosures

Mary Ellen Carter, Lian Fen Lee and Enshuai Yu

Mandatory disclosure of investors’ fossil fuel holdings

Gregory S. Miller, Douglas R. Stockbridge and Christopher D. Williams

Innovation in firms: Experimentation and strategic communication

Li Azinovic-Yang and Tim Baldenius

Volume 80, issue 2, 2025

Reflections on the founding of The Journal of Accounting and Economics

Jerold L. Zimmerman

Do major corporate customers deter supplier misconduct?

Jie Chen, Xunhua Su, Xuan Tian, Bin Xu and Luo Zuo

Trading of emission allowances and reporting incentives

Donald N'Gatta, Gaizka Ormazabal and Robert Raney

Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis

Oliver Binz, Katherine Schipper and Kevin R. Standridge

Discussion of “real effects of lagged guidance from prudential regulators on CECL”

Stephen G. Ryan

Real effects of lagged guidance from prudential regulators on CECL

Riddha Basu, Sugata Roychowdhury and Kirti Sinha

Cross-border investment, deterrence, and compliance effects of ownership transparency

Harald J. Amberger, Jaron H. Wilde and Yuchen Wu

Accounting standards and antidumping investigations

Stephen Teng Sun, Shang-Jin Wei and Jin Xie

Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms

Melissa F. Wasserman

The innovation consequences of judicial efficiency

Jinhwan Kim, Terrence Tianshuo Shi and Rodrigo S. Verdi

The promises and pitfalls of mandated ownership transparency: A discussion of Amberger, Wilde, and Wu (2025)

Thomas Rauter

Does antitrust enforcement against interlocking directorates impair corporate governance?

Dain Donelson, Christian M. Hutzler and Adrienne Rhodes

What director experience matters: A discussion of Donelson, Hutzler and Rhodes (2025)

Mary Ellen Carter

Discussion of “Accounting standards and antidumping investigations” by Stephen Teng Sun, Shang-Jin Wei and Jin Xie

Katherine Schipper

Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages

Qiang Cheng, Pengkai Lin and Yue Zhao

Firms’ real and reporting response to taxation: A discussion

Jennifer Blouin

Firms’ real and reporting responses to taxation: A review

Rebecca Lester and Marcel Olbert

Volume 80, issue 1, 2025

The effect of limited tax loss carryforwards on corporate investment

Lisa Hillmann and Martin Jacob

Vocal delivery quality in earnings conference calls

Bok Baik, Alex G. Kim, David S. Kim and Sangwon Yoon

Signaling long-term information using short-term forecasts

Mirko S. Heinle, Chongho Kim, Daniel J. Taylor and Frank S. Zhou

Reporting regulation and corporate innovation

Matthias Breuer, Christian Leuz and Steven Vanhaverbeke

The asset pricing and real implications of relationship intensity disclosure

Xu Jiang, Jordi Mondria and Liyan Yang

Partisan regulatory actions: Evidence from the SEC

Vivek Pandey, Xingyu Shen and Joanna Shuang Wu

Current Expected Credit Losses and consumer loans

João Granja and Fabian Nagel

The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy

Jeremy Bertomeu, Yupeng Lin, Yibin Liu and Zhenghui Ni

Mandatory disclosures and opportunism: Evidence from repurchases

Brian Bratten, Meng Huang, Nicole Thorne Jenkins and Hong Xie

Tax enforcement and R&D credits

Mary Cowx

Assessing the objective function of the SEC against financial misconduct: A structural approach

Chuan Chen, Yanrong Jia, Xiumin Martin and Bernardo Silveira

Muni Disclosure: All talk and no trade?

Christine Cuny, Ken Li, Anya Nakhmurina and Edward M. Watts

Equity-based compensation and the timing of share repurchases: the role of the corporate calendar

Ingolf Dittmann, Amy Yazhu Li, Stefan Obernberger and Zheng, Jiaqi (Jacky)

Gone but not forgotten: Investor reaction to “excluded” recurring expenses

Laura Griffin and John McInnis

Does observability of ratings shopping improve ratings quality?

Sanjay Kallapur, Abdul Khizer, Hariom Manchiraju and Rajesh Vijayaraghavan