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 82, issue 2, 2026

Consumption tax and corporate product mix decisions

Pulak Ghosh, Martin Jacob, Ya Kang and Jian Zhang

The role of executives in foreign tax planning

Benjamin Osswald and Jochen Pierk

An examination of direct and spillover effects of accounting standards on firms’ information environments

Derek Christensen, Brian Mittendorf and Clay Partridge

Do financial disclosures affect corporate sustainability practices?

Chenxing Jing, Bin Xu and Luo Zuo

The role of federal agency accounting quality in federal budget allocation: Evidence from audit opinions

Jiapeng He and Ningzhong Li

Pay for(eign) performance: CEO pay incentives for foreign tax savings

Kathleen Boylen, Fabio B. Gaertner and Melissa A. Martin

Whispering progress: Fear of automation and voluntary disclosure

Jun Oh and Guoman She

Re-doing the audit

Isabel J. Cho, Clive Lennox and Xiangyu Li

Managers’ understanding of macroeconomic news, competitor influence, and firm performance: Evidence from consumer sentiment news

Mei Feng, Lian Fen Lee and Benda Yin

Tracing investors' minds: Investors’ inquiries and key audit matter reporting

Songsheng Chen, Chan Li, Lili Sun and Xiren Zhang

Generative AI and investor processing of financial information

Elizabeth Blankespoor, Joe Croom and Stephanie M. Grant

Ideology-driven social media opinions and capital markets: Evidence from polarizing boycotts

Xue Li

The effects of tax clienteles on disclosure: Evidence from the municipal bond market

Novia Chen, Michelle Hutchens and Junwei Xia

Technological investment and accounting: A demand-side perspective on labor markets and enrollments

Henry Friedman, Andrew G. Sutherland and Felix W. Vetter

Retraction notice to “Lost in standardization: Effects of financial statement database discrepancies on inference” [J. Account. Econ. 76/1 (2023) 101573]

Kai Du, Steven Huddart and Xin Daniel Jiang

Volume 82, issue 1, 2026

Mandatory carbon disclosure and new business creation

Raphael Duguay, Chenchen Li and Frank Zhang

Audit centralization and audit quality: Evidence from Chinese cities

Jian Chu, Raymond Fisman, Yongxiang Wang and Maoliang Ye

Audit partners’ cultural trust and audit outcomes

Inder K. Khurana, Bing Li, Kelvin Yeung and Elisha J. Yu

Taxes and Competition: Evidence from the airline industry

Michelle Hanlon, Nemit Shroff and Rachel Yoon

Information flows in trading networks

Stefan J. Huber, Edward M. Watts and Christina Zhu

Supply chain washing: Strategic disclosure of corporate suppliers

Yilin Shi, Jing Wu, Yu Zhang and Yuqing Zhou

Antitrust risk and voluntary M&A disclosure

Jun Oh

Website cookies and voluntary disclosure

Junhao Liu

Internal information quality and performance metric selection

Wayne Guay, Chongho Kim and Oscar Timmermans

Estimation precision and robust inference in archival research

Joachim Gassen and David Veenman

Profit-fueled corporate cynicism

Leonardo P. Barcellos and Scott A. Emett

Do investor preferences affect analyst research? Evidence from Chinese dual-listed shares

Dawn Matsumoto, Jenny Li Zhang and Yuxiang Zheng

Editorial data

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

Volume 81, issue 3, 2026

Do designated market makers facilitate earnings news discovery?

Nilabhra Bhattacharya, Bidisha Chakrabarty, Matthew Ma and Jing Pan

Earnings targets, strategic patent sales, and patent trolls

Jinhwan Kim and Kristen Valentine

Seasonal variation in cash flows and the timing role of accruals

Martin Kapons and David Veenman

SEC scrutiny and corporate risk-taking

David P. Weber, Nina Xu and Kangkang Zhang

Weak capital, weak provisions—Credit risk provisioning under IFRS 9

Markus Behn and Cyril Couaillier

The spillover effect of public firm audit regulation on private firm auditing: Evidence from common partners

Lisa Yao Liu and Lijing Tong

Political costs and strategic corporate communication

Christine Cuny, Jungbae Kim and Mihir N. Mehta

Social media livestreaming: Investor information or persuasion?

Ed deHaan, Allen H. Huang, Srijith Kannan and Lu Qiu

Editorial data

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

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