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Review of Accounting Studies

2016 - 2025

Current editor(s): Paul Fischer

From Springer
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Volume 30, issue 2, 2025

A rating system to evaluate non-GAAP exclusion quality pp. 1037-1098 Downloads
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 Downloads
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 Downloads
Marcus Kirk and Zhenhao Jeffery Piao
Testing the waters meetings, retail trading, and capital market frictions pp. 1175-1221 Downloads
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 Downloads
Alper Darendeli
Correction: How do retail investors respond to summary disclosure? Evidence from mutual fund factsheets pp. 1267-1267 Downloads
Alper Darendeli
Catch me if you can: In search of accuracy, scope, and ease of fraud prediction pp. 1268-1308 Downloads
Bidisha Chakrabarty, Pamela C. Moulton, Leonid Pugachev and Xu (Frank) Wang
Born to behave: Home CEOs and financial misconduct* pp. 1309-1354 Downloads
Zicheng Lei, Dimitris Petmezas, P. Raghavendra Rau and Chen Yang
Exposure to superstar firms and financial distress pp. 1355-1396 Downloads
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 Downloads
Bin Li and Mohan Venkatachalam
Board bias, information, and investment efficiency pp. 1432-1462 Downloads
Martin Gregor and Beatrice Michaeli
CEO partisan bias and management earnings forecast bias pp. 1463-1499 Downloads
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 Downloads
Steve Lin, Grace Pownall, Assma Sawani and Changjiang Wang
Anticipatory effects of accounting standards: the lease exposure draft pp. 1543-1591 Downloads
Lin Qiu and Joshua Ronen
Accounting choice in measurement and comparability: an examination of the effect of the fair value option pp. 1592-1637 Downloads
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 Downloads
Partha Mohanram, Wei Sun, Baohua Xin and Jigao Zhu
The gender effects of COVID: evidence from equity analysts pp. 1683-1715 Downloads
Frank Weikai Li and Baolian Wang
An empirical analysis of gender differences in asymmetric labor adjustment: evidence from Korea pp. 1716-1752 Downloads
Meeok Cho, Jiwon Hyeon, Woo-Jong Lee and Hee-Yeon Sunwoo
ESG assurance in the United States pp. 1753-1803 Downloads
Brandon Gipper, Samantha Ross and Shawn X. Shi
Corporate responsibility and corporate misbehavior: are CSR reporting firms indeed responsible? pp. 1804-1872 Downloads
Christine Reitmaier, Wolfgang Schultze and Julia Vollmer
Corrupt tax bureau commissioners and corporate tax avoidance pp. 1873-1915 Downloads
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 Downloads
Shawn X. Huang, Min Kim, Maria Rykaczewski and Maria Vulcheva
How government procurement shapes corporate climate disclosures, commitments, and actions pp. 1968-2014 Downloads
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 Downloads
Matthew Ege, Dechun Wang and Nina Xu
Riding the merger wave: the gatekeeping role of auditors pp. 2071-2133 Downloads
Robert Carnes
Investment portfolio management to meet or beat earnings expectations pp. 2134-2183 Downloads
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 Downloads
Kristian D. Allee, Ryan Cating and Caleb Rawson
Predictable EPS growth and the performance of value investing pp. 33-78 Downloads
Richard G. Sloan and Annika Yu Wang
Foreign media slant, foreign investors, and informativeness of earnings pp. 79-118 Downloads
Albert Tsang, Kun Tracy Wang and Nathan Zhenghang Zhu
Identical ratios: a red flag of ratio management pp. 119-155 Downloads
Qianhua Ling and Andrea Alston Roberts
Earnings per share targets and CEO incentives pp. 156-201 Downloads
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 Downloads
Hengda Jin, Kenneth Merkley, Anish Sharma and Karen Ton
The role of equity underwriters in shaping corporate disclosure pp. 247-286 Downloads
Mei Cheng, Yuan Zhang and Meiling Zhao
Inventory planning and tax incentives for charitable giving pp. 287-310 Downloads
Anil Arya, Tyler Atanasov, Brian Mittendorf and Dae-Hee Yoon
The spillover effect of SEC comment letters through audit firms pp. 311-351 Downloads
Kenneth L. Bills, Ryan Cating, Chenxi Lin and Timothy A. Seidel
New product announcements, innovation disclosure, and future firm performance pp. 352-383 Downloads
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 Downloads
Nan Li
Does automation improve financial reporting? Evidence from internal controls pp. 436-479 Downloads
Musaib Ashraf
Analyst information about peer firms during the IPO quiet period pp. 480-518 Downloads
Badryah Alhusaini, Andrew C. Call and Kimball Chapman
Actions speak louder than words: environmental law enforcement and audit fees pp. 519-574 Downloads
Xiting Wu, Le Luo and Jiaxing You
Retail investor trade and the pricing of earnings pp. 575-610 Downloads
Jeremy Michels
Accrual duration pp. 611-649 Downloads
Ilia Dichev and Edward Owens
Voluntary disclosures and monetary policy: evidence from quantitative easing pp. 650-701 Downloads
Roberto Vincenzi
Partner wealth and audit quality: evidence from the United States pp. 702-737 Downloads
John Xuefeng Jiang, Shaohua He and K. Philip Wang
CEO tax burden and debt contracting pp. 738-775 Downloads
Thomas R. Kubick, G. Brandon Lockhart and David C. Mauer
Investors’ information acquisition and the manager’s value-risk tradeoff pp. 776-812 Downloads
Hao Xue
Do accounting earnings provide useful information for state tax revenue forecasts? pp. 813-859 Downloads
Anthony Welsch, Braden Williams and Lillian Mills
The changing nature of financial analysis in the presence of ETFs pp. 860-898 Downloads
Russell Lundholm and Xin Zheng
Unexpected defaults: the role of information opacity pp. 899-949 Downloads
Aytekin Ertan, Yun Lee and Regina Wittenberg-Moerman
Trump election and minority CEO pessimism pp. 950-993 Downloads
Xiaoli Hu, Ya Kang, Oliver Zhen Li and Yupeng Lin
Earnings myopia and private equity takeovers pp. 994-1035 Downloads
Paul Hribar, Todd Kravet and Trent Krupa
Page updated 2025-05-23