Journal of Accounting Research

Issue Number

Latest documents

• Do Governments Hide Resources from Unions? The Influence of Public Sector Unions on Reported Discretionary Fund Balance Ratios
• The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation
• Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution
• Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending
• Issue Information ‐ Request for Papers
• Issue Information ‐ Request for Registered Reports
• Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor
• The Effect of Client Industry Agglomerations on Auditor Industry Specialization
• Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force
• Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?

Featured documents

• Discussion of Valuation of Internet Stocks—An IPO Perspective
• Balance Sheet Management: The Case of Short‐Term Obligations Reclassified as Long‐Term Debt
• Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns
• The Effect of Earnings Forecasts on Earnings Management
• Equity Risk and the Labor Stock: The Case of Union Contracts
• Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
• IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market
• Do Declines in Bank Health Affect Borrowers’ Voluntary Disclosures? Evidence from International Propagation of Banking Shocks
• External and Internal Pricing in Multidivisional Firms
• Issue Information ‐ TOC