Issue Information ‐ TOC

• Published date: 01 June 2021
• Date: 01 June 2021
• DOI: http://doi.org/10.1111/1475-679X.12318

Journal of Accounting Research

VOLUME 59 , NUMBER 3 JUNE 2021

VOLUME 59 , NUMBER 3 • JUNE 2021

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

Haresh Sapra

Douglas J. Skinner

Rodrigo Verdi

Regina Wittenberg Moerman

editorial manager

Lisa M. Heiberger

associate editors

Jeremy Bertomeu

Jennifer Blouin

Hans Christensen

Ed deHaan

Kathryn Kadous

Clive Lennox

Valeri Nikolaev

Maria Ogneva

Sugata Roychowdhury

Eric So

Ahmed Tahoun

Laurence van Lent

Journal of

Accounting

Research

Journal of Accounting Research

VOLUME 59 , NUMBER 3 • JUNE 2021

Expected Loan Loss Provisioning

Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence

Germán López-Espinosa , Gaizka Ormazabal , and Yuki Sakasai 757

Unrecognized Expected Credit Losses and Bank Share Prices

P. Barrett Wheeler 805

The Asymmetric Effect of Reporting Flexibility on Priced Risk

Matthew J. Bloomf‌i eld 867

Short-Term Institutions, Analyst Recommendations, and Mispricing:

The Role of Higher Order Beliefs

Martijn Cremers , Ankur Pareek , and Zacharias Sautner 911

How Is the Audit Market Affected by Characteristics of the Nonaudit

Services Market?

Henry L. Friedman and Lucas Mahieux 959

The Information Role of the Media in Earnings News

Nicholas M. Guest 1021

Voice of the Customers: Local Trust Culture and Consumer Complaints

to the CFPB

Rachel M. Hayes , Feng Jiang , and Yihui Pan 1077

Regulation of Compensation and Systemic Risk: Evidence from the UK

Anya Kleymenova and I

.rem Tuna 1123

senior editors: Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner,

Rodrigo Verdi, and Regina Wittenberg Moerman