Journal of Accounting Research - 2016
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- Issue Information ‐ TOC
- Textual Analysis in Accounting and Finance: A Survey
- Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence
- A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research
- Do Audit Clients Successfully Engage in Opinion Shopping? Partner‐Level Evidence
- The Value of Crowdsourced Earnings Forecasts
- Performance Measures in Earnings‐Based Financial Covenants in Debt Contracts
- Using Field Experiments in Accounting and Finance
- Do Opinions on Financial Misstatement Firms Affect Analysts’ Reputation with Investors? Evidence from Reputational Spillovers
- Issue Information ‐ TOC
- Gathering Data for Archival, Field, Survey, and Experimental Accounting Research
- Lobbying and Uniform Disclosure Regulation
- Causal Inference in Accounting Research
- Voluntary Disclosure with Informed Trading in the IPO Market
- Auditor–Client Compatibility and Audit Firm Selection
- The Valuation Impact of SEC Enforcement Actions on Nontarget Foreign Firms
- Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
- Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159
- Real Activity Forecasts Using Loan Portfolio Information
- Issue Information
- Banks’ Financial Reporting and Financial System Stability
- The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
- Public Information Precision and Coordination Failure: An Experiment
- Biases in Accounting and Nonaccounting Information: Substitutes or Complements?
- The Changing Landscape of Accrual Accounting
- Bank Competition: Measurement, Decision‐Making, and Risk‐Taking
- Issue Information ‐ TOC
- The Reluctant Analyst
- How Do Experienced Users Evaluate Hybrid Financial Instruments?
- The Role of Visual Attention in the Managerial Judgment of Balanced‐Scorecard Performance Evaluation: Insights from Using an Eye‐Tracking Device
- Issue Information ‐ TOC
- If You Want My Advice: Status Motives and Audit Consultations About Accounting Estimates
- Public Pressure and Corporate Tax Behavior
- Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption
- Real Earnings Management in Sales
- Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?
- Explaining Rules‐Based Characteristics in U.S. GAAP: Theories and Evidence