Journal of Accounting Research - 2023
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- How Do Firms Respond to Political Uncertainty? Evidence from U.S. Gubernatorial Elections
- Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures
- Issue Information ‐ Request for Papers
- Renewable Governance: Good for the Environment?
- Private Equity and Local Public Finances
- The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation
- Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution
- Issue Information ‐ TOC
- Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd
- Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?
- 2022 Excellence in Refereeing
- Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform
- Flu Fallout: Information Production Constraints and Corporate Disclosure
- Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?
- Issue Information ‐ Request for Papers
- Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level Data
- Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending
- Issue Information ‐ TOC
- Executive Compensation Tied to ESG Performance: International Evidence
- Issue Information ‐ Request for Registered Reports
- Relative Valuation with Machine Learning
- The Complementarity Between Signal Informativeness and Monitoring
- The Value of Mandatory Certification: A Real Effects Perspective
- Issue Information ‐ Request for Papers
- Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks
- Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?
- Issue Information ‐ TOC
- Boosting Foreign Investment: The Role of Certification of Corporate Governance
- Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages
- Financial Reporting and Employee Job Search
- Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor
- Gaming the IRS’ Third‐Party Reporting System: Evidence from Pari‐Mutuel Wagering
- Standard Error Biases When Using Generated Regressors in Accounting Research
- The Effect of Client Industry Agglomerations on Auditor Industry Specialization
- CECL: Timely Loan Loss Provisioning and Bank Regulation
- Auditors’ Use of In‐House Specialists
- Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision
- The Impact of Open Data on Public Procurement
- Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force
- Issue Information ‐ Request for Papers
- The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors
- Creativity Contests: An Experimental Investigation of Eliciting Employee Creativity
- Issue Information ‐ Request for Papers
- Issue Information ‐ TOC
- Do Governments Hide Resources from Unions? The Influence of Public Sector Unions on Reported Discretionary Fund Balance Ratios
- Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance
- Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls
- Balanced Scorecards: A Relational Contract Approach
- Issue Information ‐ TOC
- The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐19
- Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India
- Greenhouse Gas Disclosure and Emissions Benchmarking
- Issue Information ‐ Standing Call for Proposals for