Journal of Accounting Research
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Discussion of Valuation of Internet Stocks—An IPO Perspective
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2022 Excellence in Refereeing
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Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
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Should Intangibles Be Measured: What Are the Economic Trade‐Offs?
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Issue Information ‐ Request for Papers
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Do Declines in Bank Health Affect Borrowers’ Voluntary Disclosures? Evidence from International Propagation of Banking Shocks
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Comparing the Post–Earnings Announcement Drift for Surprises Calculated from Analyst and Time Series Forecasts
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Issue Information ‐ Request for Papers
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Issue Information ‐ TOC
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Which Institutional Investors Trade Based on Private Information About Earnings and Returns?
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Strategic Withholding and Imprecision in Asset Measurement
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Issue Information ‐ Request for Registered Reports
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Evidence on the Joint Determination of Audit and Non‐Audit Fees
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Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations
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It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions
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Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico
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Issue Information ‐ Request for Papers
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The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed‐up or Barter Revenue Make a Difference?
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External Monitoring of Property Appraisal Estimates and Information Asymmetry
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The Influence of Institutional Constraints on Outsourcing
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Issue Information
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Assessing the Information Content of Mark‐to‐Market Accounting with Mixed Attributes: The Case of Cash Flow Hedges
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Issue Information ‐ Request for Papers
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Can Stock Recommendations Predict Earnings Management and Analysts’ Earnings Forecast Errors?
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Delayed Expected Loss Recognition and the Risk Profile of Banks
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What's My Line? A Comparison of Industry Classification Schemes for Capital Market Research
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Earnings Volatility, Post–Earnings Announcement Drift, and Trading Frictions
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Director–Liability–Reduction Laws and Conditional Conservatism
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Taxes and Financial Constraints: Evidence from Linguistic Cues
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Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability
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The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets
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Regulation and Sarbanes‐Oxley
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Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
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Proprietary Costs and the Disclosure of Information About Customers
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Discussion of Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes‐Oxley Act
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Agent Employment Horizons and Contracting Demand for Forward‐Looking Performance Measures
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Procurement with Asymmetric Information About Fixed and Variable Costs
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Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role
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Issue Information ‐ Request for Papers
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Aggregate Market Reaction to Earnings Announcements
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The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
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Why Do Managers Voluntarily Issue Cash Flow Forecasts?
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Earnings Performance and Discretionary Disclosure
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Discussion of Competitive Costs of Disclosure by Biotech IPOs
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The Information Role of the Media in Earnings News
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Discussion of Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market
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Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform
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The Effects of Public Information with Asymmetrically Informed Short‐Horizon Investors
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Errors in Estimating Accruals: Implications for Empirical Research
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Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization
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The Development of Securities Law in the United States
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The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing—Not Decreasing
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Perceptions and Price: Evidence from CEO Presentations at IPO Roadshows
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Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis
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Run EDGAR Run: SEC Dissemination in a High‐Frequency World
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Does Auditor Industry Specialization Improve Audit Quality?
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Insider Trading and Voluntary Disclosures
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Accounting Policies in Agencies with Moral Hazard and Renegotiation
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The Role of Supplementary Statements with Management Earnings Forecasts
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The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers
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The Silent Majority: Private U.S. Firms and Financial Reporting Choices
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Issue Information ‐ TOC
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Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform
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Directional Preferences, Information Processing, and Investors' Forecasts of Earnings
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Issue Information ‐ TOC
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Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?
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Discussion of ADRs, Analysts, and Accuracy: Does Cross‐Listing in the United States Improve a Firm's Information Environment and Increase Market Value?
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2021 Excellence in Refereeing
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Leveraging Big Data to Study Information Dissemination of Material Firm Events
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Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks
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Issue Information ‐ TOC
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Call for Papers
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Issue Information ‐ TOC
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Retraction Statement: Relationship Incentives and the Optimistic/Pessimistic Pattern in Analysts' Forecasts
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Issue Information ‐ TOC
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Accounting Conservatism and the Efficiency of Debt Contracts
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The Influence of Elections on the Accounting Choices of Governmental Entities
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Client Characteristics and the Negotiation Tactics of Auditors: Implications for Financial Reporting
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Incentive Contracting and Value Relevance of Earnings and Cash Flows
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Discussion of Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?
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Investor Protection and Corporate Governance: Evidence from Worldwide CEO Turnover
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Employee Selection as a Control System
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Performance Measures in Earnings‐Based Financial Covenants in Debt Contracts
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Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies
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Earnings Trend and Performance Relative to Benchmarks: How Consistency Influences Their Joint Use
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Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation?
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Bringing the Future Forward: The Effect of Disclosure on the Returns‐Earnings Relation
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Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach
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Boosting Foreign Investment: The Role of Certification of Corporate Governance
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An Analysis of Insiders' Use of Prepaid Variable Forward Transactions
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Firms' Off‐Balance Sheet and Hybrid Debt Financing: Evidence from Their Book‐Tax Reporting Differences
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The Roles of Performance Measures and Monitoring in Annual Governance Decisions in Entrepreneurial Firms
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Insider Trading and Option Grant Timing in Response to Fire Sales (and Purchases) of Stocks by Mutual Funds
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The Role of Visual Attention in the Managerial Judgment of Balanced‐Scorecard Performance Evaluation: Insights from Using an Eye‐Tracking Device
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How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model
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Equity Analysts and the Market's Assessment of Risk
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Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role
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Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests
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Discussion of Underwater Options and the Dynamics of Executive Pay‐to‐Performance Sensitivities
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The Effectiveness of White‐Collar Crime Enforcement: Evidence from the War on Terror
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Redacted Disclosure
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Enhancing Loan Quality Through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative
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Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
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Discussion of The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed‐up or Barter Revenue Make a Difference?
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Issue Information ‐ Request for Papers
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Bank Competition: Measurement, Decision‐Making, and Risk‐Taking
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Investor Sentiment and Pro Forma Earnings Disclosures
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Issue Information ‐ TOC
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An Experimental Investigation of Retention and Rotation Requirements
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How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality
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Virtual Issue on Tax Research
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Relative Valuation with Machine Learning
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Mandatory and Voluntary Disclosures: Dynamic Interactions
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The Allocational Effects of the Precision of Accounting Estimates
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The Debt‐Contracting Value of Accounting Information and Loan Syndicate Structure
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Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
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What Are You Saying? Using topic to Detect Financial Misreporting
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The Informational Role of the Media in Private Lending
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Evidence Complexity and Information Search in the Decision to Restate Prior‐Period Financial Statements
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Conference Presentations and the Disclosure Milieu
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Optimal Disclosure Policy in Oligopoly Markets
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The Information in Management’s Expected Earnings Report Date: A Day Late, a Penny Short
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Discussion of Why Do Managers Voluntarily Issue Cash Flow Forecasts?
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Screening Talent for Task Assignment: Absolute or Percentile Thresholds?
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The Value Relevance of Network Advantages: The Case of E–Commerce Firms
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Incentives, Discretion, and Asset Valuation in Closed–End Mutual Funds
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Issue Information ‐ Request for Papers
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Issue Information ‐ TOC
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Banks’ Financial Reporting and Financial System Stability
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Auditing in the Presence of Outside Sources of Information
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Accounting Information, Disclosure, and the Cost of Capital
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Measuring and Motivating Quantity, Creativity, or Both
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Discussion of Why Do EPS Forecast Error and Dispersion Not Vary with Scale? Implications for Analyst and Managerial Behavior
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Is There a Link between Executive Equity Incentives and Accounting Fraud?
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Do Expert Informational Intermediaries Add Value? Evidence from Auditors in Microcap Initial Public Offerings
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Issue Information ‐ Request for Papers
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Does Silence Speak? An Empirical Analysis of Disclosure Choices During Conference Calls
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Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?
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Non‐Answers During Conference Calls
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The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate
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The Association Between Activity‐Based Costing and Manufacturing Performance
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The Book‐to‐Price Effect in Stock Returns: Accounting for Leverage
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The Role of Academic Research in SEC Rulemaking: Evidence from Business Roundtable v. SEC
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Fair Value Accounting and Managers' Hedging Decisions
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Accruals and the Conditional Equity Premium
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Tax and Regulatory Motivations for Issuing Non‐voting, Non‐convertible Preferred Stock
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Financial Reporting and Supplemental Voluntary Disclosures
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Managerial Actions, Stock Returns, and Earnings: The Case of Business‐to‐Business Internet Firms
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Retracted: Relationship Incentives and the Optimistic/Pessimistic Pattern in Analysts' Forecasts
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Issue Information ‐ TOC
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Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data
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Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
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Debt Covenants and Accounting Conservatism
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Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset‐Backed Commercial Paper Conduits and FIN 46
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What Drives Sell‐Side Analyst Compensation at High‐Status Investment Banks?
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CEO Turnover and Retention Light: Retaining Former CEOs on the Board
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Discussion of Do Control Effectiveness Disclosures Require SOX 404(b) Internal Control Audits? A Natural Experiment with Small U.S. Public Companies
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Linguistic Complexity in Firm Disclosures: Obfuscation or Information?
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Issue Information ‐ Request for Papers
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Management Forecast Consistency
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Option Value to Waiting Created by a Control Problem
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The Keynote Papers and the Current Financial Crisis
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Issue Information ‐ TOC
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Accounting Choice, Home Bias, and U.S. Investment in Non‐U.S. Firms
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Auditors’ Liability, Investments, and Capital Markets: A Potential Unintended Consequence of the Sarbanes‐Oxley Act
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A Measure of Competition Based on 10‐K Filings
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Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?
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Dynamic Effects of Information Disclosure on Investment Efficiency
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High‐Technology Intangibles and Analysts’ Forecasts
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Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India
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Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
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Public Equity and Audit Pricing in the United States
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On the Value Relevance of Asymmetric Financial Reporting Policies
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Discussion of Nonfinancial Performance Measures and Promotion‐Based Incentives
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Managers’ Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation
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Asset‐Level Transparency and the (E)valuation of Asset‐Backed Securities
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The Association between External Monitoring and Earnings Management in the Property‐Casualty Insurance Industry
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Political Cost Incentives for Managing the Property‐Liability Insurer Loss Reserve
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The Impact of Securities Litigation Reform on the Disclosure of Forward‐Looking Information By High Technology Firms
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Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives
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Auditors' Response to Political Connections and Cronyism in Malaysia
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How is Earnings News Transmitted to Stock Prices?
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How Disaggregation Enhances the Credibility of Management Earnings Forecasts
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Standard Error Biases When Using Generated Regressors in Accounting Research
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Discussion of The Debt‐Contracting Value of Accounting Information and Loan Syndicate Structure
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How Frequent Financial Reporting Can Cause Managerial Short‐Termism: An Analysis of the Costs and Benefits of Increasing Reporting Frequency
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The Going‐Concern Market Anomaly
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CFO Narcissism and Financial Reporting Quality
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Trust and Financial Reporting Quality
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Imprecision in Accounting Measurement: Can It Be Value Enhancing?
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Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership
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Timing Equity Issuance in Response to Information Asymmetry Arising from IFRS Adoption in Australia and Europe
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Disclosure Quality and the Excess Value of Diversification
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Foreign Institutional Ownership and the Global Convergence of Financial Reporting Practices
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Responding to Activist Short Sellers: Allegations, Firm Responses, and Outcomes
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Private Equity and Local Public Finances
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Issue Information ‐ Request for Papers
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Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?
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Do Investors Care Who Did the Audit? Evidence from Form AP
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Boards of a Feather: Homophily in Foreign Director Appointments Around the World
