Issue Information ‐ TOC

• Published date: 01 December 2023
• Date: 01 December 2023
• DOI: http://doi.org/10.1111/1475-679X.12451

JournalofAccounting Research

VOLUME 61, NUMBER 5DECEMBER 2023

VOLUME 61, NUMBER 5• DECEMBER 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

Hong Qu

Kristina Rennekamp

Sugata Roychowdhury

Ahmed Tahoun

Laurence van Lent

Charles Wang

Anastasia Zakolyukina

Journal of

Accounting

Research

Journalof Accounting Research

VOLUME 61, NUMBER 5 •DECEMBER 2023

Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution

Travis Chow, Zhongwen Fan, Li Huang, Oliver Zhen Li, and Siman Li 1425

Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?

Oliver Binz, Robert Hills, and Matthew Kubic 1479

Externalities of Financial Statement Fraud on the Incoming Accounting

Labor Force

Robert R. Carnes, Dane M. Christensen, and Paul E. Madsen 1531

Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls

Rachel W. Flam, Jeremiah Green, Joshua A. Lee, and Nathan Y. Sharp 1591

Out of Site, Out of Mind? The Role of the Government-Appointed

Corporate Monitor

Lindsey A. Gallo, Kendall V. Lynch, and Rimmy E. Tomy 1633

The Real Effects of Modern Information Technologies: Evidence from the

EDGAR Implementation

Itay Goldstein, Shijie Yang, and Luo Zuo 1699

Do Governments Hide Resources from Unions? The Influence of Public

Sector Unions on Reported Discretionary Fund Balance Ratios

Angela K. Gore, Yuan Ji, and Susan L. Kulp 1735

The Effect of Client Industry Agglomerations on Auditor Industry

Specialization

W. Robert Knechel and Devin Williams 1771

Economic Consequences of Transparency Regulation: Evidence from Bank

Mortgage Lending

Allison Nicoletti and Christina Zhu 1827

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

Rodrigo Verdi, and Regina Wittenberg Moerman