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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 Downloads
Quinn D. Curtis and Justin J. Hopkins
Hedging, hedge accounting, and earnings predictability pp. 35-75 Downloads
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 Downloads
Divya Anantharaman, Feng Gao and Hariom Manchiraju
Status motives and agent-to-agent information sharing pp. 122-147 Downloads
Jasmijn C. Bol and Justin Leiby
Languages and corporate tax avoidance pp. 148-184 Downloads
Ke Na and Wenjia Yan
Earnings announcement return extrapolation pp. 185-230 Downloads
Aytekin Ertan, Stephen A. Karolyi, Peter W. Kelly and Robert Stoumbos
Correction to: Earnings announcement return extrapolation pp. 231-231 Downloads
Aytekin Ertan, Stephen A. Karolyi, Peter W. Kelly and Robert Stoumbos
Accounting-based thresholds and growth decisions in the banking industry pp. 232-274 Downloads
Hailey Ballew, Michael Iselin and Allison Nicoletti
Major government customers and loan contract terms pp. 275-312 Downloads
Daniel Cohen, Bin Li, Ningzhong Li and Yun Lou
Rationalizing forecast inefficiency pp. 313-343 Downloads
Charles G. Ham, Zachary R. Kaplan and Zawadi R. Lemayian
Are corruption and corporate tax avoidance in the United States related? pp. 344-389 Downloads
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 Downloads
Shuai Shao, Robert Stoumbos and X. Frank Zhang
The use of adjusted earnings in performance evaluation pp. 1290-1322 Downloads
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 Downloads
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 Downloads
Donal Byard, Masako Darrough and Jangwon Suh
What moves stock prices around credit rating changes? pp. 1390-1427 Downloads
Omri Even-Tov and Naim Bugra Ozel
FSA in an ETF world pp. 1428-1455 Downloads
Russell J. Lundholm
Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news? pp. 1456-1491 Downloads
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 Downloads
Ting Chen, Hagit Levy, Xiumin Martin and Ron Shalev
IAS 7 and value relevance: the direct method versus the indirect method pp. 1532-1586 Downloads
Richard Kent and Jacqueline Birt
The value of board commitment pp. 1587-1622 Downloads
Tim Baldenius, Xiaojing Meng and Lin Qiu

Volume 26, issue 3, 2021

Financial misconduct and employee mistreatment: Evidence from wage theft pp. 867-905 Downloads
Aneesh Raghunandan
Doing good when doing well: evidence on real earnings management pp. 906-932 Downloads
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 Downloads
Amanda Beck, Collin Gilstrap, Jordan Rippy and Brian Vansant
Voluntary disclosure when private information and disclosure costs are jointly determined pp. 971-1001 Downloads
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 Downloads
Jung Min Kim, Daniel J. Taylor and Robert E. Verrecchia
Criminals, bankruptcy, and cost of debt pp. 1004-1045 Downloads
Kasper Regenburg and Morten Nicklas Bigler Seitz
Monitoring or payroll maximization? What happens when workers enter the boardroom? pp. 1046-1087 Downloads
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 Downloads
Andrea Pawliczek, A. Nicole Skinner and Laura A. Wellman
The impact of carbon disclosure mandates on emissions and financial operating performance pp. 1137-1175 Downloads
Benedikt Downar, Jürgen Ernstberger, Stefan Reichelstein, Sebastian Schwenen and Aleksandar Zaklan
Mandatory CSR and sustainability reporting: economic analysis and literature review pp. 1176-1248 Downloads
Hans B. Christensen, Luzi Hail and Christian Leuz

Volume 26, issue 2, 2021

Analyst teams pp. 425-467 Downloads
Bingxu Fang and Ole-Kristian Hope
Using machine learning to detect misstatements pp. 468-519 Downloads
Jeremy Bertomeu, Edwige Cheynel, Eric Floyd and Wenqiang Pan
Is all disaggregation good for investors? Evidence from earnings announcements pp. 520-558 Downloads
Eric R. Holzman, Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn
Measuring audit quality pp. 559-619 Downloads
Shivaram Rajgopal, Suraj Srinivasan and Xin Zheng
Management forecasts of volatility pp. 620-655 Downloads
Atif Ellahie and Xiaoxia Peng
Correction to: Management forecasts of volatility pp. 656-657 Downloads
Atif Ellahie and Xiaoxia Peng
Voluntary versus mandatory disclosure pp. 658-692 Downloads
Jeremy Bertomeu, Igor Vaysman and Wenjie Xue
Heterogeneity in expertise in a credence goods setting: evidence from audit partners pp. 693-729 Downloads
Daniel Aobdia, Saad Siddiqui and Andres Vinelli
Real effects of auditor conservatism pp. 730-771 Downloads
Mahfuz Chy and Ole-Kristian Hope
Non-random sampling and association tests on realized returns and risk proxies pp. 772-814 Downloads
Frank Ecker, Jennifer Francis, Per Olsson and Katherine Schipper
Measuring credit risk using qualitative disclosure pp. 815-863 Downloads
John Donovan, Jared Jennings, Kevin Koharki and Joshua Lee
Correction to: Inducement grants, hiring announcements, and adverse selection for new CEOs pp. 864-865 Downloads
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 Downloads
Andrew C. Call, Max Hewitt, Jessica Watkins and Teri Lombardi Yohn
Textual classification of SEC comment letters pp. 37-80 Downloads
James P. Ryans
Earnings beta pp. 81-122 Downloads
Atif Ellahie
Correction to: Earnings beta pp. 123-123 Downloads
Atif Ellahie
State contract law and the use of accounting information in debt contracts pp. 124-171 Downloads
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 Downloads
Theodore E. Christensen, Enrique Gomez, Matthew Ma and Jing Pan
Oil prices, earnings, and stock returns pp. 218-257 Downloads
Steve Crawford, Garen Markarian, Volkan Muslu and Richard Price
CDS trading and nonrelationship lending dynamics pp. 258-292 Downloads
Jung Koo Kang, Christopher D. Williams and Regina Wittenberg-Moerman
Customer satisfaction and the cost of capital pp. 293-342 Downloads
Cameron Truong, Thu Ha Nguyen and Thanh Huynh
Does the media spotlight burn or spur innovation? pp. 343-390 Downloads
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 Downloads
Stephen H. Penman and Xiao-Jun Zhang
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