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Journal of Accounting and Economics

1979 - 2017

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

From Elsevier
Series data maintained by Dana Niculescu ().

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Volume 64, issue 1, 2017

Competition for talent under performance manipulation pp. 1-14 Downloads
Iván Marinovic and Paul Povel
Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients? pp. 15-36 Downloads
Simon Yu Kit Fung, K.K. Raman and Zhu, Xindong (Kevin)
CEO turnover in large banks: Does tail risk matter? pp. 37-55 Downloads
Abhishek Srivastav, Kevin Keasey, Sabur Mollah and Francesco Vallascas
The effects of bank mergers on corporate information disclosure pp. 56-77 Downloads
Qi Chen and Rahul Vashishtha
Private lenders’ demand for audit pp. 78-97 Downloads
Richard M. Baylis, Peter Burnap, Mark A. Clatworthy, Mahmoud A. Gad and Christopher K.M. Pong
Is the SEC captured? Evidence from comment-letter reviews pp. 98-122 Downloads
Jonas Heese, Mozaffar Khan and Karthik Ramanna
Employee quality and financial reporting outcomes pp. 123-149 Downloads
Andrew C. Call, John L. Campbell, Dan S. Dhaliwal and James R. Moon
Does U.S. foreign earnings lockout advantage foreign acquirers? pp. 150-166 Downloads
Andrew Bird, Alexander Edwards and Terry Shevlin
When does the bond price reaction to earnings announcements predict future stock returns? pp. 167-182 Downloads
Omri Even-Tov

Volume 63, issue 2, 2017

Leaving before bad times: Does the labor market penalize preemptive director resignations? pp. 161-178 Downloads
Ying Dou
Are all analysts created equal? Industry expertise and monitoring effectiveness of financial analysts pp. 179-206 Downloads
Daniel Bradley, Sinan Gokkaya, Xi Liu and Fei Xie
Voluntary disclosure and strategic stock repurchases pp. 207-230 Downloads
Praveen Kumar, Nisan Langberg, Jacob Oded and K. Sivaramakrishnan
Career concerns of banking analysts pp. 231-252 Downloads
Joanne Horton, George Serafeim and Shan Wu
Insider versus outsider CEOs, executive compensation, and accounting manipulation pp. 253-261 Downloads
Prasart Jongjaroenkamol and Volker Laux
Regulatory oversight and auditor market share pp. 262-287 Downloads
Daniel Aobdia and Nemit Shroff
Languages and earnings management pp. 288-306 Downloads
Jaehyeon Kim, Yongtae Kim and Jian Zhou
The effect of corporate taxation on bank transparency: Evidence from loan loss provisions pp. 307-328 Downloads
Kathleen Andries, John Gallemore and Martin Jacob
A plain English measure of financial reporting readability pp. 329-357 Downloads
Samuel B. Bonsall, Andrew J. Leone, Brian P. Miller and Kristina Rennekamp
Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms’ internal control disclosures pp. 358-384 Downloads
Weili Ge, Allison Koester and Sarah McVay
Bond repurchase objectives and the repurchase method choice pp. 385-403 Downloads
Hagit Levy and Ron Shalev
The effects of SFAS 157 disclosures on investment decisions pp. 404-427 Downloads
Michael Iselin and Allison Nicoletti
IRS and corporate taxpayer effects of geographic proximity pp. 428-453 Downloads
Thomas R. Kubick, G. Brandon Lockhart, Lillian F. Mills and John R. Robinson
Corruption in bank lending: The role of timely loan loss recognition pp. 454-478 Downloads
Brian Akins, Yiwei Dou and Jeffrey Ng
Third-party consequences of short-selling threats: The case of auditor behavior pp. 479-498 Downloads
Ole-Kristian Hope, Danqi Hu and Wuyang Zhao
Properties of optimal accounting rules in a signaling game pp. 499-512 Downloads
Xu Jiang and Ming Yang

Volume 63, issue 1, 2017

Earnings management and annual report readability pp. 1-25 Downloads
Kin Lo, Felipe Ramos and Rafael Rogo
Does managerial sentiment affect accrual estimates? Evidence from the banking industry pp. 26-50 Downloads
Paul Hribar, Samuel J. Melessa, R. Christopher Small and Jaron H. Wilde
The effect of voluntary disclosure on stock liquidity: New evidence from index funds pp. 51-74 Downloads
Jordan Schoenfeld
Conditionally conservative fair value measurements pp. 75-98 Downloads
Marc Badia, Miguel Duro, Fernando Penalva and Stephen Ryan
Perverse incentives of special purpose acquisition companies, the “poor man's private equity funds” pp. 99-120 Downloads
Lora Dimitrova
Earnings expectations and employee safety pp. 121-141 Downloads
Judson Caskey and N. Bugra Ozel
Takeover defenses: Entrenchment and efficiency pp. 142-160 Downloads
Sanjeev Bhojraj, Partha Sengupta and Suning Zhang

Volume 62, issue 2, 2016

The economic consequences of extending the use of fair value accounting in regulatory capital calculations pp. 183-203 Downloads
Justin Chircop and Zoltán Novotny-Farkas
The economic consequences of extending the use of fair value accounting in regulatory capital calculations: A discussion pp. 204-208 Downloads
Christian Laux
Using unstructured and qualitative disclosures to explain accruals pp. 209-227 Downloads
Richard Frankel, Jared Jennings and Joshua Lee
Discussion of using unstructured and qualitative disclosures to explain accruals pp. 228-233 Downloads
Gerard Hoberg
Guiding through the Fog: Financial statement complexity and voluntary disclosure pp. 234-269 Downloads
Wayne Guay, Delphine Samuels and Daniel Taylor
Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure pp. 270-276 Downloads
Travis Dyer, Mark Lang and Lorien Stice-Lawrence
Rank and file employees and the discovery of misreporting: The role of stock options pp. 277-300 Downloads
Andrew C. Call, Simi Kedia and Shivaram Rajgopal
Discussion of: Rank and file employees and the discovery of misreporting: The role of stock options pp. 301-304 Downloads
Richard G. Sloan
Is the risk of product market predation a cost of disclosure? pp. 305-325 Downloads
Darren Bernard
Discussion of “Is the risk of product market predation a cost of disclosure?” pp. 326-332 Downloads
Nemit Shroff

Volume 62, issue 1, 2016

Director networks and informed traders pp. 1-23 Downloads
Ferhat Akbas, Felix Meschke and M. Babajide Wintoki
Further evidence on the strategic timing of earnings news: Joint analysis of weekdays and times of day pp. 24-45 Downloads
Roni Michaely, Amir Rubin and Alexander Vedrashko
The bright side of managerial over-optimism pp. 46-64 Downloads
Gilles Hilary, Charles Hsu, Benjamin Segal and Rencheng Wang
Understanding the relation between accruals and volatility: A real options-based investment approach pp. 65-86 Downloads
Salman Arif, Nathan Marshall and Teri Lombardi Yohn
Voluntary disclosure incentives: Evidence from the municipal bond market pp. 87-102 Downloads
Christine Cuny
Aggregate earnings surprises, monetary policy, and stock returns pp. 103-120 Downloads
Lindsey A. Gallo, Rebecca N. Hann and Congcong Li
Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements pp. 121-138 Downloads
Dan Amiram, Edward Owens and Oded Rozenbaum
The activities of buy-side analysts and the determinants of their stock recommendations pp. 139-156 Downloads
Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Real effects of the audit choice pp. 157-181 Downloads
Asad Kausar, Nemit Shroff and Hal White
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