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.

Volume 59, issue 2, 2015

Strategic silence, insider selling and litigation risk pp. 119-142

Mary Brooke Billings and Matthew C. Cedergren

Information asymmetry and capital structure: Evidence from regulation FD pp. 143-162

Reining Petacchi

Why do analysts revise their stock recommendations after earnings announcements? pp. 163-181

Ari Yezegel

The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals pp. 182-202

Scott D. Dyreng, Bradley P. Lindsey, Kevin S. Markle and Douglas A. Shackelford

Effects of managerial labor market on executive compensation: Evidence from job-hopping pp. 203-220

Huasheng Gao, Juan Luo and Tilan Tang

Public pension accounting rules and economic outcomes pp. 221-241

James Naughton, Reining Petacchi and Joseph Weber

Alternative information sources and information asymmetry reduction: Evidence from small business debt pp. 242-263

Gavin Cassar, Christopher D. Ittner and Ken S. Cavalluzzo

Do rating agencies cater? Evidence from rating-based contracts pp. 264-283

Pepa Kraft

Mandatory disclosure and asymmetry in financial reporting pp. 284-299

Jeremy Bertomeu and Robert P. Magee

Volume 59, issue 1, 2015

The economic effects of financial derivatives on corporate tax avoidance pp. 1-24

Michael P. Donohoe

Discretionary disclosures using a certifier pp. 25-40

Iván Marinovic and Sri S. Sridhar

Geographic proximity and analyst coverage decisions: Evidence from IPOs pp. 41-59

Patricia C. O'Brien and Hongping Tan

CEO tenure and earnings management pp. 60-79

Ashiq Ali and Weining Zhang

Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism pp. 80-104

Xiumin Martin and Sugata Roychowdhury

Do baths muddy the waters or clear the air? pp. 105-117

K. Stephen Haggard, John S. Howe and Andrew A. Lynch

Volume 58, issue 2, 2014

Cash flow asymmetry: Causes and implications for conditional conservatism research pp. 173-200

Daniel W. Collins, Paul Hribar and Tian, Xiaoli (Shaolee)

Audit committee financial expertise and earnings management: The role of status pp. 208-230

Patrick G. Badolato, Dain Donelson and Matthew Ege

Industry concentration and corporate disclosure policy pp. 240-264

Ashiq Ali, Sandy Klasa and Eric Yeung

A review of archival auditing research pp. 275-326

Mark DeFond and Jieying Zhang

Issues raised by studying DeFond and Zhang: What should audit researchers do? pp. 327-338

John Donovan, Richard Frankel, Joshua Lee, Xiumin Martin and Hojun Seo

Financial accounting in the banking industry: A review of the empirical literature pp. 339-383

Anne Beatty and Scott Liao

Thoughts on financial accounting and the banking industry pp. 384-395

Robert M. Bushman

Volume 58, issue 1, 2014

Macro to micro: Country exposures, firm fundamentals and stock returns pp. 1-20

Ningzhong Li, Scott Richardson and İrem Tuna

The Sarbanes–Oxley act and cross-listed foreign private issuers pp. 21-40

Xi Li

Have capital market anomalies attenuated in the recent era of high liquidity and trading activity? pp. 41-58

Tarun Chordia, Avanidhar Subrahmanyam and Qing Tong

Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation pp. 59-78

Sarah B. Clinton, Joshua White and Tracie Woidtke

Large shareholders and disclosure strategies: Evidence from IPO lockup expirations pp. 79-95

Yonca Ertimur, Ewa Sletten and Jayanthi Sunder

Knowledge, compensation, and firm value: An empirical analysis of firm communication pp. 96-116

Feng Li, Michael Minnis, Venky Nagar and Madhav Rajan

Implications of power: When the CEO can pressure the CFO to bias reports pp. 117-141

Henry L. Friedman

Broker-hosted investor conferences pp. 142-166

T. Clifton Green, Russell Jame, Stanimir Markov and Musa Subasi

Volume 57, issue 2, 2014

The impact of issuer-pay on corporate bond rating properties: Evidence from Moody׳s and S&P׳s initial adoptions pp. 89-109

Samuel B. Bonsall

Outside directors and board advising and monitoring performance pp. 110-131

Kyonghee Kim, Elaine Mauldin and Sukesh Patro

Investors׳ reaction to the use of poison pills as a tax loss preservation tool pp. 132-148

Stephanie A. Sikes, Tian, Xiaoli (Shaolee) and Ryan Wilson

Commitment to social good and insider trading pp. 149-175

Feng Gao, Ling Lei Lisic and Ivy Xiying Zhang

The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations pp. 176-195

Rahul Vashishtha

Why have measures of earnings quality changed over time? pp. 196-217

Anup Srivastava

Accounting conservatism and managerial risk-taking: Corporate acquisitions pp. 218-240

Todd D. Kravet

Political connections and SEC enforcement pp. 241-262

Maria M. Correia

Volume 57, issue 1, 2014

Does freezing a defined benefit pension plan affect firm risk? pp. 1-21

Helen Choy, Juichia Lin and Micah S. Officer

The turn-of-the-year effect and tax-loss-selling by institutional investors pp. 22-42

Stephanie A. Sikes

Destination taxation and evasion: Evidence from U.S. inter-state commodity flows pp. 43-57

William Fox, LeAnn Luna and Georg Schaur

Accounting misstatements following lawsuits against auditors pp. 58-75

Clive Lennox and Bing Li

Accounting earnings and gross domestic product pp. 76-88

Yaniv Konchitchki and Panos N. Patatoukas

Volume 56, issue 2, 2013

Earnings quality: Evidence from the field pp. 1-33

Ilia D. Dichev, John R. Graham, Campbell R. Harvey and Shiva Rajgopal

Did the SEC impact banks' loan loss reserve policies and their informativeness? pp. 42-65

Paul J. Beck and Ganapathi S. Narayanamoorthy

CEO compensation and corporate risk: Evidence from a natural experiment pp. 79-101

Todd A. Gormley, David A. Matsa and Todd Milbourn

Non-discretionary conservatism: Evidence and implications pp. 112-133

Alastair Lawrence, Richard Sloan and Yuan Sun

Understanding discretion in conservatism: An alternative viewpoint pp. 134-146

Sugata Roychowdhury and Xiumin Martin

Mandatory IFRS reporting and changes in enforcement pp. 147-177

Hans B. Christensen, Luzi Hail and Christian Leuz

Proxy advisory firms and stock option repricing pp. 149-169

David F. Larcker, Allan L. McCall and Gaizka Ormazabal

Tax avoidance and geographic earnings disclosure pp. 170-189

Ole-Kristian Hope, Ma, Mark (Shuai) and Wayne B. Thomas

Disentangling mandatory IFRS reporting and changes in enforcement pp. 178-188

Mary E. Barth and Doron Israeli

Post-listing performance and private sector regulation: The experience of London's Alternative Investment Market pp. 189-215

Joseph Gerakos, Mark Lang and Mark Maffett

Estimation sample selection for discretionary accruals models pp. 190-211

Frank Ecker, Jennifer Francis, Per Olsson and Katherine Schipper

Accounting restatements, governance and municipal debt financing pp. 212-227

William R. Baber, Angela K. Gore, Kevin T. Rich and Jean X. Zhang

The separation of ownership and control and corporate tax avoidance pp. 228-250

Brad A. Badertscher, Sharon P. Katz and Sonja O. Rego

Market reaction to earnings news: A unified test of information risk and transaction costs pp. 251-266

Qi Zhang, Charlie X. Cai and Kevin Keasey

Economic effects of SOX Section 404 compliance: A corporate insider perspective pp. 267-290

Cindy R. Alexander, Scott W. Bauguess, Gennaro Bernile, Yoon-Ho Alex Lee and Jennifer Marietta-Westberg

Debt, equity, and capital investment pp. 291-310

Scott B. Jackson, Timothy M. Keune and Leigh Salzsieder

Personally tax aggressive executives and corporate tax sheltering pp. 311-328

James A. Chyz

Volume 56, issue 1, 2013

Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting? pp. 1-18

Mei Cheng, Dan Dhaliwal and Yuan Zhang

Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts pp. 19-39

Anna Costello

Do managers define non-GAAP earnings to meet or beat analyst forecasts? pp. 40-56

Jeffrey T. Doyle, Jared N. Jennings and Mark T. Soliman

Performance shocks and misreporting pp. 57-72

Joseph Gerakos and Andrei Kovrijnykh

Preannouncing competitive decisions in oligopoly markets pp. 73-90

Carlos Corona and Lin Nan

Insider trading restrictions and top executive compensation pp. 91-112

David J. Denis and Jin Xu

Accrual reversals, earnings and stock returns pp. 113-129

Eric J. Allen, Chad R. Larson and Richard G. Sloan

Individual investors and financial disclosure pp. 130-147

Alastair Lawrence