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
Bibliographic data for series maintained by Catherine Liu ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Market efficiency in real time: Evidence from low latency activity around earnings announcements: Tarun Chordia and Bin Miao
ETFs and information transfer across firms: Sanjeev Bhojraj, Partha Mohanram and Suning Zhang
The effect of fair value accounting on the performance evaluation role of earnings: Mark DeFond, Jinshuai Hu, Mingyi Hung and Siqi Li
Disclosure processing costs, investors’ information choice, and equity market outcomes: A review: Elizabeth Blankespoor, Ed deHaan and Iván Marinovic
Asymmetric loan loss provision models: Sudipta Basu, Justin Vitanza and Wei Wang
Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models: Anna Costello, Andrea K. Down and Mihir N. Mehta
Technology is changing lending: Implications for research: Andrew Sutherland
Alternative evidence and views on asymmetric loan loss provisioning: Anne Beatty and Scott Liao

The spillover effects of MD&A disclosures for real investment: The role of industry competition: Art Durnev and Claudine Mangen
Deterrence of financial misreporting when public and private enforcement strategically interact: Stefan F. Schantl and Alfred Wagenhofer
Auditors are known by the companies they keep: Jonathan Cook, Zachary T. Kowaleski, Michael Minnis, Andrew Sutherland and Karla M. Zehms
Local soldier fatalities and war profiteers: New tests of the political cost hypothesis: Matthew Boland and David Godsell
Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations: Katharine D. Drake, Russ Hamilton and Stephen J. Lusch
PCAOB international inspections and Merger and Acquisition outcomes: Yongtae Kim, (Nancy) Su, Lixin, (Stephen) Zhou, Gaoguang and (Kevin) Zhu, Xindong
Effects of accounting conservatism on investment efficiency and innovation: Volker Laux and Korok Ray
Cultural diversity on Wall Street: Evidence from consensus earnings forecasts: Kenneth Merkley, Roni Michaely and Joseph Pacelli
Implications of Non-GAAP earnings for real activities and accounting choices: Henry Laurion
Can social media distort price discovery? Evidence from merger rumors: Weishi Jia, Giulia Redigolo, Susan Shu and Jingran Zhao

Proactive financial reporting enforcement and shareholder wealth: Hans B. Christensen, Lisa Liu and Mark Maffett
Optimal reporting when additional information might arrive: Henry L. Friedman, John S. Hughes and Beatrice Michaeli
Using a hidden Markov model to measure earnings quality: Kai Du, Steven Huddart, Lingzhou Xue and Yifan Zhang
Are audit fees discounted in initial year audit engagements?: Abhijit Barua, Clive Lennox and Aneesh Raghunandan
On the relation between managerial power and CEO pay: Robert Göx and Thomas Hemmer
Cross-border cooperation between securities regulators: Roger Silvers
Politician Careers and SEC enforcement against financial misconduct: Mihir N. Mehta and Wanli Zhao
Where's the greenium?: David F. Larcker and Edward M. Watts
Changes in accrual properties and operating environment: Implications for cash flow predictability: Suresh Nallareddy, Mani Sethuraman and Mohan Venkatachalam

A theoretical analysis connecting conservative accounting to the cost of capital: Stephen Penman and Xiao-Jun Zhang
Earnings acceleration and stock returns: Shuoyuan He and Narayanamoorthy, Ganapathi (Gans)
Increased market response to earnings announcements in the 21st century: An Empirical Investigation: William H. Beaver, Maureen F. McNichols and Zach Z. Wang
Analysts and anomalies: Joseph Engelberg, R. David McLean and Jeffrey Pontiff
The economic consequences of discrete recognition and continuous measurement: Pingyang Gao and Xu Jiang
Seeing is believing? Executives' facial trustworthiness, auditor tenure, and audit fees: Tien-Shih Hsieh, Jeong-Bon Kim, Ray R. Wang and Zhihong Wang
Does the media help or hurt retail investors during the IPO quiet period?: Brian Bushee, Matthew Cedergren and Jeremy Michels
Market uncertainty and the importance of media coverage at earnings announcements: Samuel B. Bonsall, Jeremiah Green and Karl A. Muller

Making sense of soft information: interpretation bias and loan quality: Dennis Campbell, Maria Loumioti and Regina Wittenberg-Moerman
Do banks still monitor when there is a market for credit protection?: Chenyu Shan, Dragon Yongjun Tang and Andrew Winton
Understanding the “numbers game”: Andrew Bird, Stephen Karolyi and Thomas Ruchti
The effects of financial reporting and disclosure on corporate investment: A review: Sugata Roychowdhury, Nemit Shroff and Rodrigo S. Verdi
The role of financial reporting in resolving uncertainty about corporate investment opportunities: Elia Ferracuti and Stephen R. Stubben
Accounting quality and the transmission of monetary policy: Christopher S. Armstrong, Stephen Glaeser and John D. Kepler
Modeling the determinants of meet-or-just-beat behavior in distribution discontinuity tests: Dmitri Byzalov and Sudipta Basu

Firm value and market liquidity around the adoption of common accounting standards: Pingyang Gao, Xu Jiang and Gaoqing Zhang
A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks: Salman Arif, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
The labor market for directors and externalities in corporate governance: Evidence from the international labor market: Ugur Lel and Darius Miller
Does short-selling threat discipline managers in mergers and acquisitions decisions?: Eric C. Chang, Tse-Chun Lin and Xiaorong Ma
Is skin in the game a game changer? Evidence from mandatory changes of D&O insurance policies: Chen Lin, Micah S. Officer, Thomas Schmid and Hong Zou
Strategic reactions in corporate tax planning: Christopher S. Armstrong, Stephen Glaeser and John D. Kepler
Macroeconomic effects of corporate tax policy: Terry Shevlin, Lakshmanan Shivakumar and Oktay Urcan
The geographic decentralization of audit firms and audit quality: Matthew J. Beck, Joshua L. Gunn and Nicholas Hallman
Linked balance sheet presentation: Lisa Koonce, Zheng Leitter and Brian J. White
Voluntary and mandatory disclosures: Do managers view them as substitutes?: Suzie Noh, Eric C. So and Joseph P. Weber