Journal of Accounting and Economics

1979 - 2025

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

From Elsevier
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Volume 73, issue 2, 2022

The politics of bank opacity

Heng Yue, Liandong Zhang and Qinlin Zhong

Who did it matters: Executive equity compensation and financial reporting fraud

Robert H. Davidson

Firms’ response to macroeconomic estimation errors

Oliver Binz, William J. Mayew and Suresh Nallareddy

Meet the press: Survey evidence on financial journalists as information intermediaries

Andrew C. Call, Scott A. Emett, Eldar Maksymov and Nathan Y. Sharp

Non-GAAP earnings and stock price crash risk

Charles Hsu, Rencheng Wang and Benjamin C. Whipple

Market power and credit rating standards: Global evidence

Mingyi Hung, Pepa Kraft, Shiheng Wang and Gwen Yu

How do auditors respond to competition? Evidence from the bidding process

Nicholas J. Hallman, Antonis Kartapanis and Jaime J. Schmidt

An accounting-based asset pricing model and a fundamental factor

Stephen Penman and Julie Zhu

Complexity aversion when SeekingAlpha

Tarik Umar

Learning from the Joneses: Technology spillover, innovation externality, and stock returns

Kevin Tseng

Economic consequences of managerial compensation contract disclosure

Yan Xiong and Xu Jiang

Volume 73, issue 1, 2022

Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry

Matthew S. Ege and Sarah B. Stuber

Rocking the boat: How relative performance evaluation affects corporate risk taking

Truc Do, Huai Zhang and Luo Zuo

Financial shocks to lenders and the composition of financial covenants

Hans B. Christensen, Daniele Macciocchi, Arthur Morris and Valeri V. Nikolaev

The need to validate exogenous shocks: Shareholder derivative litigation, universal demand laws and firm behavior

Dain Donelson, Laura Kettell, John McInnis and Sara Toynbee

On earnings and cash flows as predictors of future cash flows

Ray Ball and Valeri V. Nikolaev

An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis

Ling Yang

Client concerns about information spillovers from sharing audit partners

Jung Koo Kang, Clive Lennox and Vivek Pandey

Internal governance and outside directors’ connections to non-director executives

Udi Hoitash and Anahit Mkrtchyan

When does forecasting GAAP earnings entail unreasonable effort?

Henry Laurion and Richard Sloan

The effects of ratings disclosure by bank regulators

Yadav Gopalan

Volume 72, issue 2, 2021

Cost shielding in executive bonus plans

Matthew Bloomfield, Brandon Gipper, John D. Kepler and David Tsui

Obfuscation in mutual funds

Ed deHaan, Yang Song, Chloe Xie and Christina Zhu

Economic consequences of mandatory auditor reporting to bank regulators

Karthik Balakrishnan, Emmanuel T. De George, Aytekin Ertan and Hannah Scobie

Aggregate accruals and market returns: The role of aggregate M&A activity

John C. Heater, Suresh Nallareddy and Mohan Venkatachalam

Cash-based bonus plans as a strategic communication, coordination and commitment mechanism

Robert Bushman

The impact of IP box regimes on the M&A market

Sebastien Bradley, Leslie Robinson and Martin Ruf

Auditor reporting to bank regulators: Effective regulation or regulatory overreach?

Amir Amel-Zadeh and Mary E. Barth

Volume 72, issue 1, 2021

The harmonization of lending standards within banks through mandated loan-level transparency

Jung Koo Kang, Maria Loumioti and Regina Wittenberg-Moerman

Profiting from connections: Do politicians receive stock tips from brokerage houses?

Andrew P. Stephan, Beverly R. Walther and Laura A. Wellman

Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality

Han-Chung Chen, Yen-Jung Lee, Sheng-Yi Lo and Yong Yu

Gone with the wind: An externality of earnings pressure

Zheng Liu, Hongtao Shen, Michael Welker, Ning Zhang and Yang Zhao

Learning about risk-factor exposures from earnings: Implications for asset pricing and manipulation

Anne Beyer and Kevin C. Smith

Product market competition, disclosure framing, and casting in earnings conference calls

Kristian D. Allee, Chuong Do and Mikhail Sterin

Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms

Niklas Lampenius, Terry Shevlin and Arthur Stenzel

State sponsors of terrorism disclosure and SEC financial reporting oversight

Robert Hills, Matthew Kubic and William J. Mayew

The demand for public information by local and nonlocal investors: Evidence from investor-level data

Travis A. Dyer

Tax incidence in loan pricing

Ya Kang, Oliver Zhen Li and Yupeng Lin

Managing innovation: The role of collateral

Yifei Mao

Public audit oversight and the originate-to-distribute model

Daniel Aobdia, Yiwei Dou and Jungbae Kim

Financial reporting and moral sentiments

Radhika Lunawat, Timothy W. Shields and Gregory Waymire

Shareholder monitoring and discretionary disclosure

Venky Nagar and Jordan Schoenfeld

What's my target? Individual analyst forecasts and last-chance earnings management

Erik L. Beardsley, John R. Robinson and Paul A. Wong

Volume 71, issue 2, 2021

Contrasting the information demands of equity- and debt-holders: Evidence from pension liabilities

Divya Anantharaman and Darren Henderson

Analysts’ estimates of the cost of equity capital

Karthik Balakrishnan, Lakshmanan Shivakumar and Peeyush Taori

Are CEOs’ purchases more profitable than they appear?

Christopher Armstrong, Terrence Blackburne and Phillip Quinn

Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures

Darren Bernard, Devrimi Kaya and John Wertz

The distraction effect of non-audit services on audit quality

Erik L. Beardsley, Andrew J. Imdieke and Thomas C. Omer

The innovation consequences of mandatory patent disclosures

Jinhwan Kim and Kristen Valentine

The effect of tax avoidance crackdown on corporate innovation

Qin Li, Ma, Mark (Shuai) and Terry Shevlin

The role of bankers in the U.S. syndicated loan market

Christoph Herpfer

The influence of loan officers on loan contract design and performance

Robert Bushman, Janet Gao, Xiumin Martin and Joseph Pacelli

The effect of retaliation costs on employee whistleblowing

Jonas Heese and Gerardo Pérez-Cavazos

Private communication among competitors and public disclosure

John D. Kepler

Labor mobility and antitakeover provisions

Aiyesha Dey and Joshua White

The effect of supplier industry competition on pay-for-performance incentive intensity

Mary Ellen Carter, Jen Choi and Karen L. Sedatole

Silence can be golden: On the value of allowing managers to keep silent when information is soft

Tsahi Versano

Foreign macroeconomic and industry-related information transfers around earnings announcements: Evidence from U.S.-listed non-U.S. firms

Yashu Dong and Danqing Young

Volume 71, issue 1, 2021

Corporate tax cuts, merger activity, and shareholder wealth

Jennifer L. Blouin, Eliezer M. Fich, Edward M. Rice and Anh Tran

The economic effects of expanded compensation disclosures

Brandon Gipper

Seemingly inconsistent analyst revisions

Michael Iselin, Min Park and Andrew Van Buskirk

The economics of misreporting and the role of public scrutiny

Delphine Samuels, Daniel J. Taylor and Robert E. Verrecchia

The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment

Mahfuz Chy, Gus De Franco and Barbara Su

On the SEC's 2010 enforcement cooperation program

Andrew J. Leone, Edward Xuejun Li and Michelle Liu

Investor communication and the benefits of cross-listing

Nayana Reiter

The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences

Jonas Heese, Ranjani Krishnan and Hari Ramasubramanian

Word-of-mouth communication, noise-driven volatility, and public disclosure

Hao Xue and Ronghuo Zheng

Peer effects in corporate disclosure decisions

Hojun Seo