Review of Accounting Studies

2016 - 2025

Current editor(s): Paul Fischer

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Volume 28, issue 4, 2023

On the tax efficiency of startup firms pp. 1887-1928

Eric J. Allen, Jeffrey Allen, Sharat Raghavan and David H. Solomon

Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures pp. 1929-1970

Jeong-Bon Kim, Edward Lee, Xiaojian Tang and Junsheng Zhang

Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures pp. 1971-1971

Jeong-Bon Kim, Edward Lee, Xiaojian Tang and Junsheng Zhang

Expert advice in the presence of conflicts of interest: the case of star-crossed acquisitions pp. 1972-2001

Gil Aharoni, Bryan Lim, Lubomir P. Litov and Jordan B. Neyland

Double trouble? IRS’s attention to financial accounting restatements pp. 2002-2038

Zackery D. Fox and Ryan Wilson

The economic consequences of ceasing option backdating pp. 2039-2074

Szu-fan Chen

Brokerage relationships and analyst forecasts: evidence from the protocol for broker recruiting pp. 2075-2103

Braiden Coleman, Michael Drake, Joseph Pacelli and Brady Twedt

The association between current earnings surprises and the ex post bias of concurrently issued management forecasts pp. 2104-2149

Stephen P. Baginski, John L. Campbell, Patrick W. Ryu and James D. Warren

On the validity of asymmetric timeliness measures of accounting conservatism pp. 2150-2195

J. Richard Dietrich, Karl A. Muller and Edward J. Riedl

Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules pp. 2196-2232

Nilabhra Bhattacharya, Hye Sun Chang and Raluca Chiorean

Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program pp. 2233-2270

Ole-Kristian Hope and Junhao Liu

The real effects of risk disclosures: evidence from climate change reporting in 10-Ks pp. 2271-2318

Jeong-Bon Kim, Chong Wang and Feng Wu

Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic pp. 2319-2360

Ole-Kristian Hope, Congcong Li, Mark Shuai Ma and Xijiang Su

Credit risk assessment and executives’ legal expertise pp. 2361-2400

Mia Hang Pham, Yulia Merkoulova and Chris Veld

CEO compensation and real estate prices: pay for luck or pay for action? pp. 2401-2447

Ana Albuquerque, Benjamin Bennett, Cláudia Custódio and Dragana Cvijanović

Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions pp. 2448-2475

Kyle Welch and Aaron Yoon

The persistence and pricing of changes in multinational firms’ foreign cash holdings pp. 2476-2515

Novia X. Chen, Peng-Chia Chiu and Terry Shevlin

Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities pp. 2516-2555

Stephen Ryan and Barbara Seitz

What can we learn about credit risk from debt valuation adjustments? pp. 2556-2588

Wen Lin, Argyro Panaretou, Grzegorz Pawlina and Catherine Shakespeare

The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk pp. 2589-2641

Bright Asante-Appiah and Tamara A. Lambert

Public peers, accounting comparability, and value relevance of private firms’ financial reporting pp. 2642-2676

Thomas Bourveau, Jason V. Chen, Ferdinand Elfers and Jochen Pierk

Volume 28, issue 3, 2023

All losses are not alike: Real versus accounting-driven reported losses pp. 1141-1189

Feng Gu, Baruch Lev and Chenqi Zhu

Trivialization of the bottom line and losing relevance of losses pp. 1190-1208

Anup Srivastava

Real earnings management and the strategic release of new products: evidence from the motion picture industry pp. 1209-1249

James Jianxin Gong, S. Mark Young and Aner Zhou

Real earnings management in the motion picture industry: strengthening the inferences from academic research pp. 1250-1262

George Foster

Analyst ability and research effort: non-EPS forecast provision as a research quality signal pp. 1263-1315

Peter F. Pope and Tong Wang

Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability pp. 1316-1353

Ciao-Wei Chen and Laura Yue Li

Dividends, trust, and firm value pp. 1354-1387

Martin Kapons, Peter Kelly, Robert Stoumbos and Rafael Zambrana

Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements pp. 1388-1412

Daniel Saavedra

Is tax return information useful to equity investors? pp. 1413-1465

Paul Demeré

Political information flow and management guidance pp. 1466-1499

Dane M. Christensen, Arthur Morris, Beverly R. Walther and Laura A. Wellman

Stock price reactions to ESG news: the role of ESG ratings and disagreement pp. 1500-1530

George Serafeim and Aaron Yoon

Analyst coverage and syndicated lending pp. 1531-1569

Nicholas Hallman, John S. Howe and Wei Wang

Private disclosure and myopia: evidence from the JOBS act pp. 1570-1617

Badryah Alhusaini, Kimball L. Chapman and Hal D. White

Filing speed, information leakage, and price formation pp. 1618-1656

Jeffrey L. Callen, Ron Kaniel and Dan Segal

An analysis of net-outcome contracting with applications to equity-based compensation pp. 1657-1689

Christian Hofmann, Steven Huddart and Thomas Pfeiffer

Revenue-expense matching and performance measure choice pp. 1690-1720

Rong Huang, Carol Marquardt and Bo Zhang

Earnings forecasts of female CEOs: quality and consequences pp. 1721-1764

Claude Francoeur, Yuntian Li, Zvi Singer and Jing Zhang

Bank financial reporting opacity and regulatory intervention pp. 1765-1810

John Gallemore

Tax haven incorporation and financial reporting transparency pp. 1811-1855

Christina M. Lewellen

When do firms use one set of books in an international tax compliance game? pp. 1856-1885

Rebecca Reineke, Katrin Weiskirchner-Merten and Stefan Wielenberg

Volume 28, issue 2, 2023

Social media analysts and sell-side analyst research pp. 385-420

Michael S. Drake, James R. Moon, Brady J. Twedt and James D. Warren

Trust, social capital, and the bond market benefits of ESG performance pp. 421-462

Hami Amiraslani, Karl V. Lins, Henri Servaes and Ane Tamayo

Auditing versus monitoring and the role of commitment pp. 463-496

Peter-J. Jost

Why are expanded audit reports not informative to investors? Evidence from the United Kingdom pp. 497-532

Clive S. Lennox, Jaime J. Schmidt and Anne M. Thompson

Investigating discretion in executive contracting: extracting private information from valuation allowance decisions pp. 533-569

Katharine D. Drake, Ellen Engel and Melissa A. Martin

Altruism, social norms, and incentive contract design pp. 570-614

Margaret A. Abernethy, Jan Bouwens, Christian Hofmann and Laurence Lent

Uncertainty about managerial horizon and voluntary disclosure pp. 615-657

Jung Min Kim

Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment pp. 658-688

Erica E. Harris, Daniel G. Neely and Gregory D. Saxton

Auditor conservatism, audit quality, and real consequences for clients pp. 689-725

Curtis Hall, J. Scott Judd and Jayanthi Sunder

Accounting for uncertainty: an application of Bayesian methods to accruals models pp. 726-768

Matthias Breuer and Harm H. Schütt

The effect of a warning on investors’ reactions to disclosure readability pp. 769-791

Lisa Koonce, Zheng Leitter and Brian White

Other comprehensive income, its components, and analysts’ forecasts pp. 792-826

Joshua Anderson, Yiting Cao, Edward J. Riedl and Scarlett Xiaotong Song

Valuation uncertainty and analysts’ use of DCF models pp. 827-861

Shengzhong Huang, Hongping Tan, Xiongyuan Wang and Changqiu Yu

SEC comment letters on form S-4 and M&A accounting quality pp. 862-909

Bret A. Johnson, Ling Lei Lisic, Joon Seok Moon and Mengmeng Wang

Taxes and director independence: evidence from board reforms worldwide pp. 910-957

Qingyuan Li, Edward L. Maydew, Richard H. Willis and Li Xu

Empirical implications of incorrect special item tax rate assumptions pp. 958-1002

William M. Cready, Thomas J. Lopez, Craig A. Sisneros and Shane R. Stinson

Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation pp. 1003-1034

Jun Chen, Ningzhong Li and Xiaolu Zhou

Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States pp. 1035-1073

Johnathon Cziffra, Steve Fortin and Zvi Singer

When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance pp. 1074-1106

Rajiv D. Banker, Xinjie Ma, Carol Pomare and Yue Zhang

Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry pp. 1107-1139

Tharindra Ranasinghe, Lin Yi and Ling Zhou

Volume 28, issue 1, 2023

The role of individual audit partners for narrative disclosures pp. 1-44

Christoph Mauritz, Martin Nienhaus and Christopher Oehler

Earnings announcement delays and implications for the auditor-client relationship pp. 45-90

Kimball Chapman, Michael Drake, Joseph H. Schroeder and Timothy Seidel

Knowing that you know: incentive effects of relative performance disclosure pp. 91-125

Pablo Casas-Arce, Carolyn Deller, F. Asís Martínez-Jerez and José Manuel Narciso

Noncompliance with SEC regulations: evidence from timely loan disclosures pp. 126-163

Judson Caskey, Kanyuan Huang and Daniel Saavedra

Principles-based accounting standards and audit outcomes: empirical evidence pp. 164-200

Myojung Cho and Gopal V. Krishnan

Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling pp. 201-236

Barbara Su

The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall pp. 237-264

Tim Martens

Attention to dividends, inattention to earnings? pp. 265-306

Charles G. Ham, Zachary R. Kaplan and Steven Utke

Corporate social performance and the managerial labor market pp. 307-339

Xin Dai, Feng Gao, Ling Lei Lisic and Ivy Xiying Zhang

How does the market for corporate control impact tax avoidance? Evidence from international M&A laws pp. 340-383

Jinshuai Hu, Siqi Li and Terry Shevlin