Issue Information ‐ TOC

• Published date: 01 March 2020
• DOI: http://doi.org/10.1111/1475-679X.12273
• Date: 01 March 2020

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. 58, NO. 1

March 2020

The Politics of M&A Antitrust

Mihir N. Mehta, Suraj Srinivasan, and Wanli Zhao 5

Disclosure Regulation and Corporate Acquisitions

Pietro Bonetti, Miguel Duro, and Gaizka Ormazabal 55

Transparency and Tax Evasion: Evidence from the Foreign Account Tax

Compliance Act (FATCA)

Lisa De Simone, Rebecca Lester, and Kevin Markle 105

The Dog that Did Not Bark: Limited Price Efficiency and Strategic

Nondisclosure

Frank S. Zhou and Yuqing Zhou 155

Using Machine Learning to Detect Financial Misreporting

Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine

Learning Approach

Yang Bao, Bin Ke, Bin Li, Y. Julia Yu, and Jie Zhang 199

What Are You Saying? Using topic to Detect Financial Misreporting

Nerissa C. Brown, Richard M. Crowley, and W. Brooke Elliott 237