Review of Accounting Studies

1997 - 2026

Current editor(s): Paul Fischer

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Volume 31, issue 3, 2026

Beyond earnings quality: evaluating the quality of corporate disclosure practices pp. 1567-1637

Patricia M. Dechow, Weili Ge, Wei Ting Loh and Sarah McVay

Using AI to identify exogenous shocks and conduct archival accounting research pp. 1638-1676

William A. Ciconte, Andrea M. Rozario and Oktay Urcan

Attention to detail: how do information users process exhibits in Form 10-K? pp. 1677-1713

Stephanie F. Cheng, Yimeng Li and Pengkai Lin

Individual investors’ paid news subscriptions pp. 1714-1749

Jeremiah Green, Eunjee Kim, Ben Lourie and Chenqi Zhu

Firm–specific information processing and the delayed discovery of macroeconomic news: evidence from earnings announcement returns pp. 1750-1796

Jing Pan, Edward Sul and Sean Wang

Private firm information dissemination and analysts’ public firm forecast accuracy pp. 1797-1836

Justin Chircop, Shaohua He, Jiancheng Duncan Liu and Guochang Zhang

Sound analysis? Investing podcasts and investor information processing pp. 1837-1876

Braiden Coleman, Karson Fronk, Matthew Hall and Brady Twedt

Intangible-intensive firms and performance reporting pp. 1877-1923

Abigail Allen, Melissa F. Lewis-Western and Kristen Valentine

“Show Me!” The Informativeness of images in firms’ annual reports pp. 1924-1969

Azi Ben-Rephael, Joshua Ronen, Tavy Ronen and Mi Zhou

The spillover effect of private firm disclosure on public firms’ loan pricing pp. 1970-2010

Fengqin Chen, Jeffrey Ng, Walid Saffar and Detian Yang

Bank activities and the evolving exposures of banks and society to climate disasters pp. 2011-2051

Mary Brooke Billings, Stephen G. Ryan and Han Yan

Mandatory climate risk disclosure, housing prices, and credit supply pp. 2052-2092

Xi Chen

Mandatory disclosure and corporate green innovation pp. 2093-2128

Brian Bratten, Sung-Yuan Mark Cheng and Tyler J. Kleppe

National security-related foreign investment screening laws and investment efficiency pp. 2129-2172

David Godsell

Securities class action is coming to “town”: the effect of a milestone lawsuit in China pp. 2173-2207

Henry He Huang, Shangkun Liang, Li Sun and Gang Zhao

Tax numbers and ETR forecasting pp. 2208-2251

Carlyle S. Burd

The impact of tax shields on bankruptcy risk and resource allocation pp. 2252-2296

Marcel Olbert

Algorithmic trading and forced CEO turnover: a learning hypothesis pp. 2297-2333

Jaewoo Kim, Jun Oh, Hojun Seo and Luo Zuo

Relative performance evaluation and the level playing field pp. 2334-2374

Tim Baldenius, Jing Li and Lin Qiu

Mandatory patient surveys and hospital resource allocation pp. 2375-2422

Vedran Capkun, Davide Cianciaruso and Kirti Sinha

On the usefulness of guidance reports pp. 2423-2485

William J. Mayew, Jedson Pinto and Xiaoxi Wu

Capital market regulation and human capital investment: evidence from SOX and accounting major choice pp. 2486-2519

Yinghua Li, Haotian Shi, Stephen Teng Sun and Xiao Xiao

Gender bias and female analyst performance: evidence from the #MeToo movement pp. 2520-2557

Rubin Hao, Shikong Scott Luo, Jing Xue and Haoyi Yang

Do restatements generate contagion? A re-examination pp. 2558-2586

Melissa F. Lewis-Western, Timothy A. Seidel and Michael S. Wilkins

Role of environmental disclosure policy on access to finance: evidence from crowdfunding pp. 2587-2628

John Jianqiu Bai, Yi Cao, Xiumin Martin and Chi Wan

Volume 31, issue 2, 2026

Corporate responses to generative AI: early evidence from conference calls pp. 649-703

Ning Jia, Ningzhong Li, Guang Ma and Da Xu

The use of artificial intelligence in decision-making: evidence from the effectiveness of corporate tax strategies pp. 704-744

Trent J. Krupa and Michele S. Mullaney

Algorithmic trading and intra-industry information transfer pp. 745-785

Xiaori Zhang, Christine Jiang and Danqing Young

Improving the production and reviewing of design science research in accounting pp. 786-817

Noah Myers, Mason C. Snow, Nathan Waddoups and David A. Wood

Beyond disclosure: Can firms be forced to spend their way to social responsibility? pp. 818-863

Divya Anantharaman, Hariom Manchiraju and Shekhar Misra

Green patenting and voluntary innovation disclosure pp. 864-905

A. Nicole Skinner and Kristen Valentine

Horizon problems in the implementation of bank reporting regulation: evidence from China pp. 906-943

Mingyi Hung, Yi Ru, Guoman She and Lynn Linghuan Wang

CEO tax effects on corporate misconduct: evidence from CEOs’ capital gains taxes pp. 944-980

Rui Ge, Junqiang Ke, Zhiming Ma and Lufei Ruan

Earnings management around the Tax Cuts and Jobs Act of 2017 pp. 981-1018

Daniel P. Lynch, Max Pflitsch and Michael Stich

ASC 606, revenue uncertainty, and cost of debt: short-term and long-term consequences pp. 1019-1050

Kyungran Lee, ShinWoo Lee and Gil Sadka

User anonymity and the informativeness of social media: evidence from a natural experiment pp. 1051-1087

Kanyuan Huang, Yakun Wang, T. J. Wong and Tianyu Zhang

Social media discussion of sell-side analyst research: evidence from Twitter pp. 1088-1130

Andrew C. Call, Mehmet C. Kara, Matt Peterson and Eric Weisbrod

Conference calls and information spillover: the role of analyst participation pp. 1131-1164

Amanda Awyong, Young Jun Cho and Holly Yang

Controlling the narrative: managers’ topic-shifting behavior in conference calls pp. 1165-1206

Lili Dai, Ping Gong, Andrew B. Jackson and Zihang Peng

Labor unionization and non-GAAP reporting pp. 1207-1244

Riddha Basu, Gary Chen and Spencer Pierce

Corporate response to the Black Lives Matter movement: determinants of speaking out in support of social causes pp. 1245-1300

Yuan Chen Aj, Patricia M. Dechow and Samuel T. Tan

Do managers learn about their firm’s ownership changes before public disclosure? pp. 1301-1341

Jean Jieyin Zeng

Why are reported fair values sticky? pp. 1342-1370

Paul Fischer, David Haushalter, Brian Miller and Kevin Pisciotta

The effect of auditors’ informal communication on manager behavior pp. 1371-1402

Emily Kathryn Deng

What do public company audit clients want from their auditor? pp. 1403-1438

Brant Christensen, Matthew Ege, Nathan Sharp and T. Jeffrey Wilks

The impact of auditor reputation impairments on private-client market share pp. 1439-1480

Andrew A. Acito, Jeffrey A. Pittman and J. Mike Truelson

Why do critical audit matters lack teeth? Insights from auditors’ implementation experiences pp. 1481-1520

Emily E. Griffith, Linette M. Rousseau and Karla M. Zehms

The PCAOB inspections process over global network firms: synthesizing the perspective of former inspectors with prior research pp. 1521-1565

Eldar Maksymov and Kimberly D. Westermann

Volume 31, issue 1, 2026

Do sustainability reports contain financially material information? pp. 1-36

Suzanne Haley, Matthew Shaffer and Richard Sloan

Transparency and divestment: the impact of a public database about insurers’ carbon-intensive investments on their portfolio choices pp. 37-73

Xiao Zhang

Climate-related disclosure commitment of the lenders, credit rationing, and borrower environmental performance pp. 74-117

Iftekhar Hasan, Haekwon Lee, Buhui Qiu and Anthony Saunders

When do corporate penalties for financial misreporting enhance long-term firm value? pp. 118-166

Stefan F. Schantl and Alfred Wagenhofer

Mistaking bad news for good news: investor optimism and mispricing of strategic alternatives announcements pp. 167-209

Hyun Jung Rim and Jenny Zha Giedt

Litigation risk and IPO underpricing: evidence from federal judge ideology pp. 210-251

Yangyang Chen, Abhinav Goyal, Madhu Veeraraghavan and Leon Zolotoy

The regulatory observer effect: evidence from SEC investigations pp. 252-300

Terrence Blackburne, Zahn Bozanic, Bret Johnson and Darren Roulstone

Post-litigation reporting conservatism pp. 301-333

Frank Heflin, Mark P. Kim, James R. Moon and Spencer R. Pierce

Investor distraction and multi-dimensional financial narrative pp. 334-373

Miles Gietzmann, Francesco Grossetti and Craig M. Lewis

Using narrative disclosures to predict tax outcomes pp. 374-412

Olga Bogachek, Antonio De Vito, Paul Demeré and Francesco Grossetti

How do multinational companies respond to destination-based consumption taxes? pp. 413-452

Lisa De Simone and Marcel Olbert

Who reports cryptocurrency to the IRS? pp. 453-488

Jeffrey L. Hoopes, Tyler S. Menzer and Jaron H. Wilde

Auditor-provided nonpublic signals of misreporting and CFO dismissal pp. 489-525

Phillip T. Lamoreaux, Summer Zhujun Liu, Nathan J. Newton and Min Zhang

Does gender composition of audit teams matter? An examination of audit quality and audit cost pp. 526-563

Joshua A. Khavis, Amy G. Sheneman and Brandon Szerwo

The role of identity in corporate governance: evidence from gender differences in the audit committee chair-chief financial officer dyad pp. 564-612

Musaib Ashraf, Aishwarrya Deore and Ranjani Krishnan

Are disasters extraordinary? Reporting nonrecurring items in the government setting pp. 613-648

Xiangpei Chen, Angela K. Gore and James Potepa