Review of Accounting Studies

2016 - 2022

Current editor(s): Paul Fischer

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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