Issue Information ‐ TOC

• Published date: 01 December 2020
• Date: 01 December 2020
• DOI: http://doi.org/10.1111/1475-679X.12285

Journal of Accounting Research

VOLUME 58 , NUMBER 5 DECEMBER 2020

VOLUME 58 , NUMBER 5 • DECEMBER 2020

Published by

wiley blackwell on behalf of

the accounting research center

booth school of business

university of chicago

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

editorial board

Christopher Armstrong

Anne Beatty

Elizabeth Blankespoor

Mark Bradshaw

Yonca Ertimur

Eric Floyd

Richard Frankel

Pingyang Gao

Ian Gow

Rachel M. Hayes

Thomas Hemmer

Raffi J. Indjejikian

Steven Kachelmeier

Chandra Kanodia

Lisa Koonce

Mark H. Lang

David F. Larcker

Mark Maffett

William Mayew

Michael Minnis

Miguel Minnuti-Meza

Jonathan L. Rogers

Darren Roulstone

Stephen Ryan

Nemit Shroff

Suraj Srinivasan

Daniel Taylor

Andrew Van Buskirk

Joseph Weber

Michael Willenborg

Anastasia Zakolyukina

Sarah Zechman

Journal of

Accounting

Research

Journal of Accounting Research

VOLUME 58 , NUMBER 5 • DECEMBER 2020

The Effect of Mandatory Extraction Payment Disclosures on Corporate

Payment and Investment Policies Abroad

Thomas Rauter 1075

Corporate Tax Enforcement Externalities and the Banking Sector

John Gallemore and Martin Jacob 1117

The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence

from a Natural Experiment

Ying Huang , Ningzhong Li , Yong Yu , and Xiaolu Zhou 1161

Resolving Information Asymmetry Through Contractual Risk Sharing:

The Case of Private Firm Acquisitions

Mark Jansen 1203

Do Firms Strategically Internalize Disclosure Spillovers? Evidence from

Cash-Financed M&As

Jinhwan Kim , Rodrigo S. Verdi , and Benjamin P. Yost 1249

Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner

Ownership on Audit Adjustments

Clive Lennox , Chunfei Wang , and Xi Wu 1299

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

Rodrigo Verdi, and Regina Wittenberg Moerman