Review of Accounting Studies
2016 - 2025
Current editor(s): Paul Fischer From Springer Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing (). 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 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
| |