Review of Accounting Studies

1997 - 2025

Current editor(s): Paul Fischer

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Volume 30, issue 3, 2025

Shareholder value implications of supply chain ESG: evidence from negative incidents pp. 2185-2217

Xuanpu Lin, Guoman She, Aaron Yoon and Haoran Zhu

Variable leases under ASC 842: first evidence on properties and consequences pp. 2218-2263

Jonas Heese, Albert Shin and Charles C. Y. Wang

Do key audit matter disclosures about M&A transactions predict future performance? pp. 2264-2311

Jessica A. Nylen, Daniel D. Wangerin and Karla M. Zehms

News-based investor disagreement and stock returns pp. 2312-2375

Sophia Zhengzi Li and Zeyao Luan

Analysts’ forecasting models and uncertainty about the past pp. 2376-2418

Min Park and Tzachi Zach

CFO narcissism and the power of persuasion over analysts: a mixed-methods approach pp. 2419-2467

Charles Ham, Mark Piorkowski, Nick Seybert and Sean Wang

Information acquisition costs and price informativeness: global evidence pp. 2468-2507

Charles G. McClure, Shawn X. Shi and Edward M. Watts

Why did the Big Four get so large? Evidence from Australia pp. 2508-2554

Colin Ferguson, Matthew Pinnuck and Douglas J. Skinner

The opportunity for partner industry knowledge sharing within audit offices and audit quality pp. 2555-2606

Paul N. Michas, Dan Russomanno and Meiling Zhao

Something in the air: does air pollution affect fund managers’ carbon divestment? pp. 2607-2634

Thanh D. Huynh, Frank Weikai Li and Ying Xia

Innovation incentives and competition for corporate resources pp. 2635-2672

Sunil Dutta and Qintao Fan

Are U.S. GAAP-based and IFRS-based accounting amounts more comparable after the revised lease standards? Evidence from ASC 842 and IFRS 16 pp. 2673-2723

Jennifer Altamuro, Lucy Huajing Chen and Yiwen Li

Creditor control rights and executive bonus plans pp. 2724-2767

Christopher S. Armstrong, John D. Kepler, Chongho Kim and David Tsui

The benefits of article 11 pro forma disclosure pp. 2768-2821

Matthew Kubic

Returnee directors and corporate fraud pp. 2822-2867

Muhammad Usman, Ernest Gyapong, Henry Agyei-Boapeah and Junming Yin

Aggregate corporate tax avoidance and cost of capital pp. 2868-2921

Stephanie A. Sikes and Robert E. Verrecchia

Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms pp. 2922-2962

Jung Ho Choi, Brandon Gipper and Shawn X. Shi

Is accounting the English language of business? The role of language in IFRS adoption and information loss pp. 2963-3020

Jenny Xinjiao Guan, Emily Shafron, Kangtao Ye and Wenzi Zhuang

Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets pp. 3021-3064

Khrystyna Bochkay, Jeffrey Hales and George Serafeim

Do companies realize operational benefits from engaging a competitor’s former auditor? pp. 3065-3109

Tyler J. Kleppe

Volume 30, issue 2, 2025

A rating system to evaluate non-GAAP exclusion quality pp. 1037-1098

Patricia M. Dechow, Wei Ting Loh and Annika Yu Wang

Motivating from the heights: a field experiment on top managers visiting the front-line pp. 1099-1135

Pablo Casas-Arce, F. Asís Martínez-Jerez and Joseph Moran

Investor-firm private interactions and informed trading: Evidence from New York City taxi patterns pp. 1136-1174

Marcus Kirk and Zhenhao Jeffery Piao

Testing the waters meetings, retail trading, and capital market frictions pp. 1175-1221

Badryah Alhusaini, Kimball L. Chapman and Hal D. White

How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets pp. 1222-1266

Alper Darendeli

Correction: How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets pp. 1267-1267

Alper Darendeli

Catch me if you can: In search of accuracy, scope, and ease of fraud prediction pp. 1268-1308

Bidisha Chakrabarty, Pamela C. Moulton, Leonid Pugachev and Xu (Frank) Wang

Born to behave: Home CEOs and financial misconduct* pp. 1309-1354

Zicheng Lei, Dimitris Petmezas, P. Raghavendra Rau and Chen Yang

Exposure to superstar firms and financial distress pp. 1355-1396

Stephanie F. Cheng, Dushyantkumar Vyas, Regina Wittenberg-Moerman and Wuyang Zhao

The value of equal access to mandatory disclosure: evidence from the Great Postal Strike of 1970 pp. 1397-1431

Bin Li and Mohan Venkatachalam

Board bias, information, and investment efficiency pp. 1432-1462

Martin Gregor and Beatrice Michaeli

CEO partisan bias and management earnings forecast bias pp. 1463-1499

Michael D. Stuart, Jing Wang and Richard H. Willis

The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS pp. 1500-1542

Steve Lin, Grace Pownall, Assma Sawani and Changjiang Wang

Anticipatory effects of accounting standards: the lease exposure draft pp. 1543-1591

Lin Qiu and Joshua Ronen

Accounting choice in measurement and comparability: an examination of the effect of the fair value option pp. 1592-1637

Joana C. Fontes, Argyro Panaretou and Catherine Shakespeare

Does financial information presentation format matter? Evidence from Chinese firms’ reporting of research and development expense pp. 1638-1682

Partha Mohanram, Wei Sun, Baohua Xin and Jigao Zhu

The gender effects of COVID: evidence from equity analysts pp. 1683-1715

Frank Weikai Li and Baolian Wang

An empirical analysis of gender differences in asymmetric labor adjustment: evidence from Korea pp. 1716-1752

Meeok Cho, Jiwon Hyeon, Woo-Jong Lee and Hee-Yeon Sunwoo

ESG assurance in the United States pp. 1753-1803

Brandon Gipper, Samantha Ross and Shawn X. Shi

Corporate responsibility and corporate misbehavior: are CSR reporting firms indeed responsible? pp. 1804-1872

Christine Reitmaier, Wolfgang Schultze and Julia Vollmer

Corrupt tax bureau commissioners and corporate tax avoidance pp. 1873-1915

Jian Chu, Yaowen Shan and Gary Gang Tian

Regulation takes a back seat to business concerns: international evidence from stock exchange demutualization pp. 1916-1967

Shawn X. Huang, Min Kim, Maria Rykaczewski and Maria Vulcheva

How government procurement shapes corporate climate disclosures, commitments, and actions pp. 1968-2014

Omri Even-Tov, Guoman She, Lynn Linghuan Wang and Detian Yang

The consequences of reputation-damaging events for Big Four auditors: evidence from 110 cases with media coverage between 2007 and 2019 pp. 2015-2070

Matthew Ege, Dechun Wang and Nina Xu

Riding the merger wave: the gatekeeping role of auditors pp. 2071-2133

Robert Carnes

Investment portfolio management to meet or beat earnings expectations pp. 2134-2183

Zhongwen Fan, Jia Guo, Jeffrey Ng and Xiao Zhang

Volume 30, issue 1, 2025

No news is bad news: local news intensity and firms’ information environments pp. 1-32

Kristian D. Allee, Ryan Cating and Caleb Rawson

Predictable EPS growth and the performance of value investing pp. 33-78

Richard G. Sloan and Annika Yu Wang

Foreign media slant, foreign investors, and informativeness of earnings pp. 79-118

Albert Tsang, Kun Tracy Wang and Nathan Zhenghang Zhu

Identical ratios: a red flag of ratio management pp. 119-155

Qianhua Ling and Andrea Alston Roberts

Earnings per share targets and CEO incentives pp. 156-201

Christopher Armstrong, Jacky Chau, Christopher D. Ittner and Jason J. Xiao

Customers’ response to firms’ disclosure of social stances: evidence from voting reform laws pp. 202-246

Hengda Jin, Kenneth Merkley, Anish Sharma and Karen Ton

The role of equity underwriters in shaping corporate disclosure pp. 247-286

Mei Cheng, Yuan Zhang and Meiling Zhao

Inventory planning and tax incentives for charitable giving pp. 287-310

Anil Arya, Tyler Atanasov, Brian Mittendorf and Dae-Hee Yoon

The spillover effect of SEC comment letters through audit firms pp. 311-351

Kenneth L. Bills, Ryan Cating, Chenxi Lin and Timothy A. Seidel

New product announcements, innovation disclosure, and future firm performance pp. 352-383

Jenny Chu, Yuan He, Kai Wai Hui and Reuven Lehavy

Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms pp. 384-435

Nan Li

Does automation improve financial reporting? Evidence from internal controls pp. 436-479

Musaib Ashraf

Analyst information about peer firms during the IPO quiet period pp. 480-518

Badryah Alhusaini, Andrew C. Call and Kimball Chapman

Actions speak louder than words: environmental law enforcement and audit fees pp. 519-574

Xiting Wu, Le Luo and Jiaxing You

Retail investor trade and the pricing of earnings pp. 575-610

Jeremy Michels

Accrual duration pp. 611-649

Ilia Dichev and Edward Owens

Voluntary disclosures and monetary policy: evidence from quantitative easing pp. 650-701

Roberto Vincenzi

Partner wealth and audit quality: evidence from the United States pp. 702-737

John Xuefeng Jiang, Shaohua He and K. Philip Wang

CEO tax burden and debt contracting pp. 738-775

Thomas R. Kubick, G. Brandon Lockhart and David C. Mauer

Investors’ information acquisition and the manager’s value-risk tradeoff pp. 776-812

Hao Xue

Do accounting earnings provide useful information for state tax revenue forecasts? pp. 813-859

Anthony Welsch, Braden Williams and Lillian Mills

The changing nature of financial analysis in the presence of ETFs pp. 860-898

Russell Lundholm and Xin Zheng

Unexpected defaults: the role of information opacity pp. 899-949

Aytekin Ertan, Yun Lee and Regina Wittenberg-Moerman

Trump election and minority CEO pessimism pp. 950-993

Xiaoli Hu, Ya Kang, Oliver Zhen Li and Yupeng Lin

Earnings myopia and private equity takeovers pp. 994-1035

Paul Hribar, Todd Kravet and Trent Krupa