Issue Information ‐ TOC

• Published date: 01 December 2021
• Date: 01 December 2021
• DOI: http://doi.org/10.1111/1475-679X.12324

Journal of Accounting Research

VOLUME 59 , NUMBER 5 DECEMBER 2021

VOLUME 59 , NUMBER 5 • DECEMBER 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

Anna Costello

Ed deHaan

Scott Dyreng

Yonca Ertimur

Kathryn Kadous

Volker Laux

Clive Lennox

Mark Maffett

Miguel Minutti-Meza

Valeri Nikolaev

Maria Ogneva

Sugata Roychowdhury

Eric So

Ahmed Tahoun

Laurence van Lent

Anastasia Zakolyukina

Journal of

Accounting

Research

Journal of Accounting Research

VOLUME 59 , NUMBER 5 • DECEMBER 2021

Strategic Withholding and Imprecision in Asset Measurement

Jeremy Bertomeu , Edwige Cheynel , and Davide Cianciaruso 1523

Forced Rating Systems from Employee and Supervisor Perspectives

Eddy Cardinaels and Christoph Feichter 1573

Talk Less, Learn More: Strategic Disclosure in Response to Managerial

Learning from the Options Market

Yangyang Chen , Jeffrey Ng , and Xin Yang 1609

Multimarket Contact and Mutual Forbearance in Audit Markets

Simon Dekeyser , Ann Gaeremynck , W. Robert Knechel , and Marleen Willekens 1651

Cash-for-Information Whistleblower Programs: Effects on Whistleblowing

and Consequences for Whistleblowers

Aiyesha Dey , Jonas Heese , and Gerardo Pérez-Cavazos 1689

Do Investors Care Who Did the Audit? Evidence from Form AP

Marcus M. Doxey , James G. Lawson , Thomas J. Lopez , and Quinn T. Swanquist 1741

The Disciplinary Effect of Social Media: Evidence from Firms’ Responses

to Glassdoor Reviews

Svenja Dube and Chenqi Zhu 1783

Truncating Optimism

Zachary Kaplan , Xiumin Martin , and Yifang Xie 1827

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

Rodrigo Verdi, and Regina Wittenberg Moerman