Journal of Accounting Research - 2017
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- Issue Information ‐ Request for Papers
- Issue Information ‐ TOC
- Enhancing Loan Quality Through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative
- Do PCAOB Inspections Improve the Quality of Internal Control Audits?
- Improving Experienced Auditors’ Detection of Deception in CEO Narratives
- Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance
- Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
- Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role
- Under weighting of Private Information by Top Analysts
- Procyclicality of U.S. Bank Leverage
- Erratum
- Dynamic Effects of Information Disclosure on Investment Efficiency
- IRS Attention
- CFO Narcissism and Financial Reporting Quality
- The JOBS Act and the Costs of Going Public
- Economic Growth and Financial Statement Verification
- Issue Information ‐ Request for Papers
- Do Weather‐Induced Moods Affect the Processing of Earnings News?
- Issue Information ‐ Request for Papers
- Perceptions and Price: Evidence from CEO Presentations at IPO Roadshows
- Run EDGAR Run: SEC Dissemination in a High‐Frequency World
- Imperfect Accounting and Reporting Bias
- Do Managers of U.S. Defined Benefit Pension Plan Sponsors Use Regulatory Freedom Strategically?
- Issue Information ‐ TOC
- Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans
- Contracting on GAAP Changes: Large Sample Evidence
- Supporting and Assessing Agents
- The Informational Role of the Media in Private Lending
- Disclosure Versus Recognition: Inferences from Subsequent Events
- Issue Information ‐ TOC
- Anticipated Earnings Announcements and the Customer–Supplier Anomaly
- Prompting the Benefit of the Doubt: The Joint Effect of Auditor‐Client Social Bonds and Measurement Uncertainty on Audit Adjustments
- Does Corporate Social Responsibility (CSR) Create Shareholder Value? Evidence from the Indian Companies Act 2013
- Issue Information ‐ 2017 Call for Papers
- Earnings Management During Antidumping Investigations in Europe: Sample‐Wide and Cross‐Sectional Evidence
- Issue Information ‐ TOC
- Direct Evidence on the Informational Properties of Earnings in Loan Contracts
- Issue Information ‐ Request for Papers
- CEO Inside Debt Incentives and Corporate Tax Sheltering
- Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence
- The Performance Effect of Feedback Frequency and Detail: Evidence from a Field Experiment in Customer Satisfaction
- Issue Information ‐ TOC
- The Effect of Regulatory Harmonization on Cross‐Border Labor Migration: Evidence from the Accounting Profession