Issue Information ‐ TOC

• Published date: 01 May 2019
• DOI: http://doi.org/10.1111/1475-679X.12226
• Date: 01 May 2019

Journal of Accounting Research

Senior Editors: Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra,

Douglas J. Skinner, Rodrigo Verdi, and Regina Wittenberg Moerman

VOL. 57, NO. 2

May 2019

The Role of Gatekeepers in Capital Markets

Sugata Roychowdhury and Suraj Srinivasan 295

Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from

the Consequences of Municipal Bond Ratings Recalibration

Anne Beatty, Jacquelyn Gillette, Reining Petacchi, and Joseph Weber 323

An Investigation of Auditors’ Judgments When Companies Release Earnings

Before Audit Completion

Lori Shefchik Bhaskar, Patrick E. Hopkins, and Joseph H. Schroeder 355

The Disciplinary Role of Financial Statements: Evidence from Mergers and

Acquisitions of Privately Held Targets

Ciao-Wei Chen 391

Federal Judge Ideology: A New Measure of Ex Ante Litigation Risk

Allen Huang, Kai Wai Hui, and Reeyarn Zhiyang Li 431

Financial Gatekeepers and Investor Protection: Evidence from Criminal

Background Checks

Kelvin K. F. Law and Lillian F. Mills 491

Financial Reporting and Credit Ratings: On the Effects of Competition in

the Rating Industry and Rating Agencies’ Gatekeeper Role

Kyungha (Kari) Lee and Stefan F. Schantl 545