Review of Accounting Studies
2016 - 2022
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.
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Volume 27, issue 1, 2022
- Career concerns for revealing misreporting pp. 1-34

- Quinn D. Curtis and Justin J. Hopkins
- Hedging, hedge accounting, and earnings predictability pp. 35-75

- Tharindra Ranasinghe, Konduru Sivaramakrishnan and Lin Yi
- Does social responsibility begin at home? The relation between firms’ pension policies and corporate social responsibility (CSR) activities pp. 76-121

- Divya Anantharaman, Feng Gao and Hariom Manchiraju
- Status motives and agent-to-agent information sharing pp. 122-147

- Jasmijn C. Bol and Justin Leiby
- Languages and corporate tax avoidance pp. 148-184

- Ke Na and Wenjia Yan
- Earnings announcement return extrapolation pp. 185-230

- Aytekin Ertan, Stephen A. Karolyi, Peter W. Kelly and Robert Stoumbos
- Correction to: Earnings announcement return extrapolation pp. 231-231

- Aytekin Ertan, Stephen A. Karolyi, Peter W. Kelly and Robert Stoumbos
- Accounting-based thresholds and growth decisions in the banking industry pp. 232-274

- Hailey Ballew, Michael Iselin and Allison Nicoletti
- Major government customers and loan contract terms pp. 275-312

- Daniel Cohen, Bin Li, Ningzhong Li and Yun Lou
- Rationalizing forecast inefficiency pp. 313-343

- Charles G. Ham, Zachary R. Kaplan and Zawadi R. Lemayian
- Are corruption and corporate tax avoidance in the United States related? pp. 344-389

- Ahmed Al-Hadi, Grantley Taylor and Grant Richardson
Volume 26, issue 4, 2021
- The power of firm fundamental information in explaining stock returns pp. 1249-1289

- Shuai Shao, Robert Stoumbos and X. Frank Zhang
- The use of adjusted earnings in performance evaluation pp. 1290-1322

- Asher Curtis, Valerie Li and Paige H. Patrick
- Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures pp. 1323-1343

- Margaret H. Christ, Scott A. Emett, Scott L. Summers and David A. Wood
- Re-examining the impact of mandatory IFRS adoption on IPO underpricing pp. 1344-1389

- Donal Byard, Masako Darrough and Jangwon Suh
- What moves stock prices around credit rating changes? pp. 1390-1427

- Omri Even-Tov and Naim Bugra Ozel
- FSA in an ETF world pp. 1428-1455

- Russell J. Lundholm
- Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news? pp. 1456-1491

- Mary Brooke Billings, Matthew C. Cedergren and Svenja Dube
- Buying products from whom you know: personal connections and information asymmetry in supply chain relationships pp. 1492-1531

- Ting Chen, Hagit Levy, Xiumin Martin and Ron Shalev
- IAS 7 and value relevance: the direct method versus the indirect method pp. 1532-1586

- Richard Kent and Jacqueline Birt
- The value of board commitment pp. 1587-1622

- Tim Baldenius, Xiaojing Meng and Lin Qiu
Volume 26, issue 3, 2021
- Financial misconduct and employee mistreatment: Evidence from wage theft pp. 867-905

- Aneesh Raghunandan
- Doing good when doing well: evidence on real earnings management pp. 906-932

- William Grieser, Charles J. Hadlock and Joshua R. Pierce
- Strategic reporting by nonprofit hospitals: an examination of bad debt and charity care pp. 933-970

- Amanda Beck, Collin Gilstrap, Jordan Rippy and Brian Vansant
- Voluntary disclosure when private information and disclosure costs are jointly determined pp. 971-1001

- Jung Min Kim, Daniel J. Taylor and Robert E. Verrecchia
- Correction to: Voluntary disclosure when private information and disclosure costs are jointly determined pp. 1002-1003

- Jung Min Kim, Daniel J. Taylor and Robert E. Verrecchia
- Criminals, bankruptcy, and cost of debt pp. 1004-1045

- Kasper Regenburg and Morten Nicklas Bigler Seitz
- Monitoring or payroll maximization? What happens when workers enter the boardroom? pp. 1046-1087

- Cristi A. Gleason, Sascha Kieback, Martin Thomsen and Christoph Watrin
- A new take on voice: the influence of BlackRock’s ‘Dear CEO’ letters pp. 1088-1136

- Andrea Pawliczek, A. Nicole Skinner and Laura A. Wellman
- The impact of carbon disclosure mandates on emissions and financial operating performance pp. 1137-1175

- Benedikt Downar, Jürgen Ernstberger, Stefan Reichelstein, Sebastian Schwenen and Aleksandar Zaklan
- Mandatory CSR and sustainability reporting: economic analysis and literature review pp. 1176-1248

- Hans B. Christensen, Luzi Hail and Christian Leuz
Volume 26, issue 2, 2021
- Analyst teams pp. 425-467

- Bingxu Fang and Ole-Kristian Hope
- Using machine learning to detect misstatements pp. 468-519

- Jeremy Bertomeu, Edwige Cheynel, Eric Floyd and Wenqiang Pan
- Is all disaggregation good for investors? Evidence from earnings announcements pp. 520-558

- Eric R. Holzman, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
- Measuring audit quality pp. 559-619

- Shivaram Rajgopal, Suraj Srinivasan and Xin Zheng
- Management forecasts of volatility pp. 620-655

- Atif Ellahie and Xiaoxia Peng
- Correction to: Management forecasts of volatility pp. 656-657

- Atif Ellahie and Xiaoxia Peng
- Voluntary versus mandatory disclosure pp. 658-692

- Jeremy Bertomeu, Igor Vaysman and Wenjie Xue
- Heterogeneity in expertise in a credence goods setting: evidence from audit partners pp. 693-729

- Daniel Aobdia, Saad Siddiqui and Andres Vinelli
- Real effects of auditor conservatism pp. 730-771

- Mahfuz Chy and Ole-Kristian Hope
- Non-random sampling and association tests on realized returns and risk proxies pp. 772-814

- Frank Ecker, Jennifer Francis, Per Olsson and Katherine Schipper
- Measuring credit risk using qualitative disclosure pp. 815-863

- John Donovan, Jared Jennings, Kevin Koharki and Joshua Lee
- Correction to: Inducement grants, hiring announcements, and adverse selection for new CEOs pp. 864-865

- Brian Cadman, Richard Carrizosa and Xiaoxia Peng
Volume 26, issue 1, 2021
- Analysts’ annual earnings forecasts and changes to the I/B/E/S database pp. 1-36

- Andrew C. Call, Max Hewitt, Jessica Watkins and Teri Lombardi Yohn
- Textual classification of SEC comment letters pp. 37-80

- James P. Ryans
- Earnings beta pp. 81-122

- Atif Ellahie
- Correction to: Earnings beta pp. 123-123

- Atif Ellahie
- State contract law and the use of accounting information in debt contracts pp. 124-171

- Colleen Honigsberg, Sharon P. Katz, Sunay Mutlu and Gil Sadka
- Analysts’ role in shaping non-GAAP reporting: evidence from a natural experiment pp. 172-217

- Theodore E. Christensen, Enrique Gomez, Matthew Ma and Jing Pan
- Oil prices, earnings, and stock returns pp. 218-257

- Steve Crawford, Garen Markarian, Volkan Muslu and Richard Price
- CDS trading and nonrelationship lending dynamics pp. 258-292

- Jung Koo Kang, Christopher D. Williams and Regina Wittenberg-Moerman
- Customer satisfaction and the cost of capital pp. 293-342

- Cameron Truong, Thu Ha Nguyen and Thanh Huynh
- Does the media spotlight burn or spur innovation? pp. 343-390

- Lili Dai, Rui Shen and Bohui Zhang
- Connecting book rate of return to risk and return: the information conveyed by conservative accounting pp. 391-423

- Stephen H. Penman and Xiao-Jun Zhang
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