Journal of Accounting Research
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Issue Information ‐ Standing Call for Proposals for
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The Effects of Mandatory ESG Disclosure Around the World
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The Association between External Monitoring and Earnings Management in the Property‐Casualty Insurance Industry
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ESG Disclosures in the Private Equity Industry
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Implications of Transaction Costs for the Post–Earnings Announcement Drift
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The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective
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Discussion of A Lobbying Approach to Evaluating the Sarbanes‐Oxley Act of 2002
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Issue Information ‐ Request for Papers
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Do Commercial Ties Influence ESG Ratings? Evidence from Moody's and S&P
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Fraud Power Laws
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The Effect of Earnings Forecasts on Earnings Management
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How Does Management Voluntary Disclosure Behavior Influence Auditors’ Judgments?
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Procyclicality of U.S. Bank Leverage
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Private Control Benefits and Earnings Management: Evidence from Insider Controlled Firms
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Issue Information ‐ TOC
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Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis
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The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act
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Discussion of The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
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IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market
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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 ‐ Standing Call for Proposals for
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Equity Risk and the Labor Stock: The Case of Union Contracts
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Issue Information ‐ Request for Registered Reports
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Do Managers Withhold Bad News?
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Information Intermediary or De Facto Standard Setter? Field Evidence on the Indirect and Direct Influence of Proxy Advisors
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Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance
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Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?
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The q‐Theory Approach to Understanding the Accrual Anomaly
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Corporate Scandals and Regulation
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Issue Information ‐ Request for Registered Reports
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Issue Information ‐ TOC
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Electric Utility Stranded Costs: Valuation and Disclosure Issues
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Erratum
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Issue Information ‐ Request for Papers
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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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Private Equity and Local Public Finances
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Issue Information ‐ Request for Papers
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Boards of a Feather: Homophily in Foreign Director Appointments Around the World
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Cash‐for‐Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers
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Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment
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Disclosure Practices of Foreign Companies Interacting with U.S. Markets
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Disclosure Risk and Price Drift
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Discussion of Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members
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How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?
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Elections and Discretionary Accruals: Evidence from 2004
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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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Does Corporate Transparency Contribute to Efficient Resource Allocation?
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Occupational Licensing and Minority Participation in Professional Labor Markets
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Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence
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Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting
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The Going‐Concern Market Anomaly
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Mutual Fund Family Size and Mutual Fund Performance: The Role of Regulatory Changes
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Asymmetric Cost Behavior and Dividend Policy
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Auditor Reputation Building
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Inflation Illusion and Post‐Earnings‐Announcement Drift
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Does Auditor Industry Specialization Improve Audit Quality?
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Issue Information ‐ TOC
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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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CFO Fiduciary Responsibilities and Annual Bonus Incentives
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Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123‐R
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Altering Investment Decisions to Manage Financial Reporting Outcomes: Asset‐Backed Commercial Paper Conduits and FIN 46
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Issue Information ‐ Request for Papers
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Issue Information ‐ Request for Papers
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Explaining Rules‐Based Characteristics in U.S. GAAP: Theories and Evidence
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Issue Information
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Issue Information ‐ Request for Papers
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The Impact of SFAS No. 131 on Information and Monitoring
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Employee Selection as a Control System
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Innovation and Financial Disclosure
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The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms
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Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems
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Discussion of Accounting Information, Disclosure, and the Cost of Capital
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On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight
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Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns
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Evidence on the Joint Determination of Audit and Non‐Audit Fees
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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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Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication
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Auditor Choice in Politically Connected Firms
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The Allocational Effects of the Precision of Accounting Estimates
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The Extreme Future Stock Returns Following I/B/E/S Earnings Surprises
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Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism
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Voice of the Customers: Local Trust Culture and Consumer Complaints to the CFPB
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Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance
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Virtual Issue on Empirical Management Accounting Research
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Which Institutional Investors Trade Based on Private Information About Earnings and Returns?
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Do Insiders Manipulate Earnings When They Sell Their Shares in an Initial Public Offering?
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Do Governments Hide Resources from Unions? The Influence of Public Sector Unions on Reported Discretionary Fund Balance Ratios
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Earnings Volatility, Post–Earnings Announcement Drift, and Trading Frictions
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Renewable Governance: Good for the Environment?
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Taxes and Financial Constraints: Evidence from Linguistic Cues
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Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use
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The Role of Financial Incentives in Balanced Scorecard‐Based Performance Evaluations: Correcting Mood Congruency Biases
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Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?*
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Economics of Information Search and Financial Misreporting
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Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits
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Do Managers of U.S. Defined Benefit Pension Plan Sponsors Use Regulatory Freedom Strategically?
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Audit Implications of Non‐GAAP Reporting
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Audit Labor Usage and Fees under Business Risk Auditing
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The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation
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Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage
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A Reexamination of the Tradeoff between the Future Benefit and Riskiness of R&D Increases
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Issue Information ‐ TOC
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The Tone from Above: The Effect of Communicating a Supportive Regulatory Strategy on Reporting Quality
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Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations
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Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform
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Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years
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Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks
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Are Selling, General, and Administrative Costs “Sticky”?
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Bank Competition: Measurement, Decision‐Making, and Risk‐Taking
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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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Discussion of Earnings Management through Transaction Structuring: Contingent Convertible Debt and Diluted Earnings per Share
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Bridging the Gap: Evidence from Externally Hired CEOs
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Bringing the Future Forward: The Effect of Disclosure on the Returns‐Earnings Relation
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Discussion of What Determines Corporate Transparency?
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Can Wages Buy Honesty? The Relationship Between Relative Wages and Employee Theft
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How Do Ex Ante Severance Pay Contracts Fit into Optimal Executive Incentive Schemes?
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Voluntary Disclosures and Analyst Feedback
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Discussion of Firms' Voluntary Recognition of Stock‐Based Compensation Expense
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Aggregate Earnings and Asset Prices
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Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?
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Auditor Mindsets and Audits of Complex Estimates
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Issue Information ‐ Request for Papers
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Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?
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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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Issue Information ‐ Request for Papers
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Self‐Selection and the Forecasting Abilities of Female Equity Analysts
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Discussion of Why Do Managers Voluntarily Issue Cash Flow Forecasts?
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The Effects of Analyst‐Country Institutions on Biased Research: Evidence from Target Prices
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The Economic Consequences of Financial Audit Regulation in the Charitable Sector
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Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive
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Measuring Risk Information
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Incentives, Discretion, and Asset Valuation in Closed–End Mutual Funds
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To What Extent Does the Financial Reporting Process Curb Earnings Surprise Games?
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Issue Information ‐ TOC
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Banks’ Financial Reporting and Financial System Stability
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Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment
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Why Do Managers Voluntarily Issue Cash Flow Forecasts?
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Stock Exchange Disclosure and Market Development: An Analysis of 50 International Exchanges
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Informational Feedback, Adverse Selection, and Optimal Disclosure Policy
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Disclosure “Bunching”
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Discussion of Competitive Costs of Disclosure by Biotech IPOs
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Market Efficiency, Bounded Rationality, and Supplemental Business Reporting Disclosures
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Valuation of Internet Stocks—An IPO Perspective
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Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform
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A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital
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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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Financial Reporting and Employee Job Search
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Discussion of Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base
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Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation
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The Value Relevance of Network Advantages: The Case of E–Commerce Firms
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Discussion of The Impact of SFAS No. 131 on Information and Monitoring
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Why Do Individual Investors Disregard Accounting Information? The Roles of Information Awareness and Acquisition Costs
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Analysts' Incentives and Street Earnings
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Debt Contract Enforcement and Conservatism: Evidence from a Natural Experiment
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Accounting Policies in Agencies with Moral Hazard and Renegotiation
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Analyst Specialization and Conglomerate Stock Breakups
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The Effects of Public Information with Asymmetrically Informed Short‐Horizon Investors
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Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality
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The Politics of M&A Antitrust
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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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The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors
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Underwater Options and the Dynamics of Executive Pay‐to‐Performance Sensitivities
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Performance Effects of Setting a High Reference Point for Peer‐Performance Comparison
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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 ‐ TOC
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The Effects of Alternative Justification Memos on the Judgments of Audit Reviewees and Reviewers
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Aggressive Boards and CEO Turnover
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Call for Papers
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Directional Preferences, Information Processing, and Investors' Forecasts of Earnings
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Reporting Discretion and Private Information Communication through Earnings
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Optimal Contracts with Performance Manipulation
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Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads
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The Reluctant Analyst
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News Bias in Financial Journalists’ Social Networks
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Issue Information ‐ TOC
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Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market
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Imperfect Information and Credible Communication
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Investment Dynamics and Earnings‐Return Properties: A Structural Approach
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How Do Market Prices and Cheap Talk Affect Coordination?
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Zombie Board: Board Tenure and Firm Performance
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Discussion of Nonfinancial Performance Measures and Promotion‐Based Incentives
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Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?
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Earnings Management During Antidumping Investigations in Europe: Sample‐Wide and Cross‐Sectional Evidence
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Association Between Borrower and Lender State Ownership and Accounting Conservatism
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Discussion of Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions
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Advantageous Comparison and Rationalization of Earnings Management
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Corporate Governance and Agency Conflicts
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The Value of Crowdsourced Earnings Forecasts
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Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule
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Are Auditors Professionally Skeptical? Evidence from Auditors’ Going‐Concern Opinions and Management Earnings Forecasts
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Retracted: Analysts’ Reactions to Earnings Preannouncement Strategies
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GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
