Issue Information ‐ TOC

• Published date: 01 September 2022
• Date: 01 September 2022
• DOI: http://doi.org/10.1111/1475-679X.12383

Journal of Accounting Research

VOLUME 60 , NUMBER 4 SEPTEMBER 2022

VOLUME 60 , NUMBER 4 • SEPTEMBER 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 4 • SEPTEMBER 2022

Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO

Compensation

George-Levi Gayle , Chen Li , and Robert A. Miller 1189

Did the Siebel Systems Case Limit the SEC’s Ability to Enforce Regulation

Fair Disclosure?

Kristian D. Allee , Brian J. Bushee , Tyler J. Kleppe , and Andrew T. Pierce 1235

Boards of a Feather: Homophily in Foreign Director Appointments Around

the World

John M. Barrios , Pietro A. Bianchi , Helena Isidro , and Dhananjay Nanda 1293

Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?

Philip G. Berger and Heemin Lee 1337

The Information Content of Corporate Earnings: Evidence from the

Securities Exchange Act of 1934

Oliver Binz and John R. Graham 1379

Involvement of Component Auditors in Multinational Group Audits:

Determinants, Audit Quality, and Audit Fees

Elizabeth Carson , Roger Simnett , Ulrike Thürheimer , and Ann Vanstraelen 1419

The Economic Consequences of Financial Audit Regulation in the

Charitable Sector

Raphael Duguay 1463

Real Effects of a Widespread CSR Reporting Mandate: Evidence from the

European Union's CSR Directive

Peter Fiechter , Jörg-Markus Hitz , and Nico Lehmann 1499

Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow

Association

Jeremiah Green , Henock Louis , and Jalal Sani 1551

Observing Enforcement: Evidence from Banking

Anya Kleymenova and Rimmy E. Tomy 1583

Erratum 1635

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

Rodrigo Verdi, and Regina Wittenberg Moerman