Issue Information ‐ TOC

• Published date: 01 June 2020
• Date: 01 June 2020
• DOI: http://doi.org/10.1111/1475-679X.12279

Journal of Accounting Research

VOLUME 58 , NUMBER 3 JUNE 2020

VOLUME 58 , NUMBER 3 • JUNE 2020

Published by

wiley blackwell on behalf of

the accounting research center

booth school of business

university of chicago

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

Ed deHaan

Kathryn Kadous

Clive Lennox

Valeri Nikolaev

Maria Ogneva

Sugata Roychowdhury

Eric So

Ahmed Tahoun

Laurence van Lent

editorial board

Christopher Armstrong

Anne Beatty

Elizabeth Blankespoor

Mark Bradshaw

Yonca Ertimur

Eric Floyd

Richard Frankel

Pingyang Gao

Ian Gow

Rachel M. Hayes

Thomas Hemmer

Raffi J. Indjejikian

Steven Kachelmeier

Chandra Kanodia

Lisa Koonce

Mark H. Lang

David F. Larcker

Mark Maffett

William Mayew

Michael Minnis

Miguel Minnuti-Meza

Jonathan L. Rogers

Darren Roulstone

Stephen Ryan

Nemit Shroff

Suraj Srinivasan

Daniel Taylor

Andrew Van Buskirk

Joseph Weber

Michael Willenborg

Anastasia Zakolyukina

Sarah Zechman

Journal of

Accounting

Research

Journal of Accounting Research

VOLUME 58 , NUMBER 3 • JUNE 2020

The Silent Majority: Private U.S. Firms and Financial Reporting Choices

Petro Lisowsky and Michael Minnis 547

Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology

and Special Interests

Jannis Bischof , Holger Daske , and Christoph J. Sextroh 589

Strategic Subsidiary Disclosure

Scott D. Dyreng , Jeffrey L. Hoopes , Patrick Langetieg , and Jaron H. Wilde 643

The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration

of Moody's Municipal Ratings

Jacquelyn R. Gillette , Delphine Samuels , and Frank S. Zhou 693

How Does Using a Mobile Device Change Investors’ Reactions to Firm

Disclosures?

Stephanie M. Grant 741

Public Attention and Auditor Behavior: The Case of Hurun Rich List in China

Donghui Wu and Qing Ye 777

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

Rodrigo Verdi, and Regina Wittenberg Moerman