Issue Information ‐ TOC

• Published date: 01 September 2023
• Date: 01 September 2023
• DOI: http://doi.org/10.1111/1475-679X.12448

Journal of Accounting Research

VOLUME 61, NUMBER 4 SEPTEMBER 2023

VOLUME 61, NUMBER 4 • SEPTEMBER 2023

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

Eva Labro

Volker Laux

Clive Lennox

Mark Maffett

Michael Minnis

Miguel Minutti-Meza

Maria Ogneva

Kristina Rennekamp

Sugata Roychowdhury

Ahmed Tahoun

Laurence van Lent

Charles Wang

Anastasia Zakolyukina

Journal of

Accounting

Research

Journal of Accounting Research

VOLUME 61, NUMBER 4 • SEPTEMBER 2023

Beyond Performance: Does Assessed Potential Matter to Employees’

Voluntary Departure Decisions?

Carolyn Deller 981

How Do Firms Respond to Political Uncertainty? Evidence from U.S.

Gubernatorial Elections

Andrew Bird, Stephen A. Karolyi, and Thomas G. Ruchti 1025

Flu Fallout: Information Production Constraints and Corporate Disclosure

Chen Chen, Leonard Leye Li, Louise Yi Lu, and Rencheng Wang 1063

Financial Reporting Quality and Wage Differentials: Evidence from

Worker-Level Data

Jung Ho Choi, Brandon Gipper, and Sara Malik 1109

The Impact of Open Data on Public Procurement

Raphael Duguay, Thomas Rauter, and Delphine Samuels 1159

Gaming the IRS’ Third-Party Reporting System: Evidence from

Pari-Mutuel Wagering

Duke Ferguson 1225

Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’

Capital Investment?

Jiancheng (Duncan) Liu, Wei Shi, Cheng Zeng, and Guochang Zhang 1263

Private Equity and Local Public Finances

Marcel Olbert and Peter H. Severin 1313

Auditors’ Use of In-House Specialists

Aleksandra “Ally” B. Zimmerman, Dereck Barr-Pulliam, Joon-Suk Lee, and Miguel Minutti-Meza 1363

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

Rodrigo Verdi, and Regina Wittenberg Moerman