Issue Information ‐ TOC

• Published date: 01 March 2022
• Date: 01 March 2022
• DOI: http://doi.org/10.1111/1475-679X.12374

Journal of Accounting Research

VOLUME 60 , NUMBER 1 MARCH 2022

VOLUME 60 , NUMBER 1 • MARCH 2022

Published by

The Chookaszian Accounting

Research Center at the University of

Chicago Booth School of Business.

senior editors

Philip G. Berger

Luzi Hail

Christian Leuz

Valeri Nikolaev

Haresh Sapra

Rodrigo Verdi

Regina Wittenberg Moerman

editorial manager

Lisa M. Heiberger

associate editors

Jeremy Bertomeu

Jennifer Blouin

Hans Christensen

Anna Costello

Scott Dyreng

Yonca Ertimur

Kathryn Kadous

Volker Laux

Clive Lennox

Mark Maffett

Michael Minnis

Miguel Minutti-Meza

Maria Ogneva

Kristina Rennekamp

Sugata Roychowdhury

Ahmed Tahoun

Laurence van Lent

Anastasia Zakolyukina

Journal of

Accounting

Research

Journal of Accounting Research

VOLUME 60 , NUMBER 1 • MARCH 2022

Occupational Licensing and Accountant Quality: Evidence from the

150-Hour Rule

John M. Barrios 3

The Innovation and Reporting Consequences of Financial Regulation for

Young Life-Cycle Firms

Abigail Allen , Melissa F. Lewis-Western , and Kristen Valentine 45

Personal Financial Distress, Limited Attention

Hadiye Aslan 97

The Role of Disclosure and Information Intermediaries in an Unregulated

Capital Market: Evidence from Initial Coin Offerings

Thomas Bourveau , Emmanuel T. De George , Atif Ellahie , and Daniele Macciocchi 129

Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial

Intelligence

Benjamin P. Commerford , Sean A. Dennis , Jennifer R. Joe , and Jenny W. Ulla 169

Competitive Externalities of Tax Cuts

Michael P. Donohoe , Hansol Jang , and Petro Lisowsky 201

How is Earnings News Transmitted to Stock Prices?

Vincent Grégoire and Charles Martineau 261

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their

Reporting Discretion in Financial Statements?

Paul Hribar , Richard Mergenthaler , Aaron Roeschley , Spencer Young , and Chris X. Zhao 299

Managerial Optimism and Debt Covenants

Jakob Infuehr and Volker Laux 353

senior editors: Philip G. Berger, Luzi Hail, Christian Leuz, Valeri Nikolaev, Haresh Sapra,

Rodrigo Verdi, and Regina Wittenberg Moerman

JOAR_60_1_cover_LR 1JOAR_60_1_cover_LR 1 29/01/22 3:32 PM29/01/22 3:32 PM