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 74, issue 2, 2022

Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments

Christopher Armstrong, John D. Kepler, Delphine Samuels and Daniel Taylor

Understanding investor interaction with firm information: A discussion of Lee and Zhong (2022)

Elizabeth Blankespoor

Shall we talk? The role of interactive investor platforms in corporate communication

Charles Lee and Qinlin Zhong

The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage

Alper Darendeli, Peter Fiechter, Jörg-Markus Hitz and Nico Lehmann

Importing activists: Determinants and consequences of increased cross-border shareholder activism

Mark Maffett, Anya Nakhmurina and Douglas J. Skinner

A review of China-related accounting research in the past 25 years

Clive Lennox and Joanna Shuang Wu

Discussion of ‘Importing Activists: Determinants and Consequences of Increased Cross-border shareholder activism’

Michelle Lowry

Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)

Toni Whited

Is corporate transparency the solution to political failure on our greatest problems? A discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)

Hans B. Christensen

Does greater private firm disclosure affect public equity markets? A discussion of Kim and Olbert (2022)

Michael Minnis

The past, present, and future of China-related accounting research

Qiang Cheng, Luzi Hail and Gwen Yu

How does private firm disclosure affect demand for public firm equity? Evidence from the global equity market

Jinhwan Kim and Marcel Olbert

Towards a design-based approach to accounting research

Christian Leuz

Volume 74, issue 1, 2022

Does differential taxation of short-term relative to long-term capital gains affect long-term investment?

Eric He, Martin Jacob, Rahul Vashishtha and Mohan Venkatachalam

Government subsidies and corporate disclosure

Ying Huang

Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies

Gary Chen, Tian, Xiaoli (Shaolee) and Miaomiao Yu

The effect of income-shifting aggressiveness on corporate investment

Lisa De Simone, Kenneth J. Klassen and Jeri K. Seidman

Small innovators: No risk, No return

Noah Stoffman, Michael Woeppel and M. Deniz Yavuz

Information uncertainty and organizational design

Elia Ferracuti

Signaling private information via accounting system design

Aysa Dordzhieva, Volker Laux and Ronghuo Zheng

The benefits of transaction-level data: The case of NielsenIQ scanner data

Ilia D. Dichev and Jingyi Qian

Cross-industry information sharing among colleagues and analyst research

Allen H. Huang, An-Ping Lin and Amy Y. Zang

Insights into auditor public oversight boards: Whether, how, and why they “work”

Michelle Hanlon and Nemit Shroff

Engagement in earnings conference calls

Kristina M. Rennekamp, Mani Sethuraman and Blake A. Steenhoven

Political connections and the SEC confidential treatment process

Anne M. Thompson

Does tax enforcement deter managers' self-dealing?

Benjamin P. Yost and Susan Shu

Investor information gathering and the resolution of uncertainty

Jed J. Neilson

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 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