Issue Information ‐ TOC

• DOI: http://doi.org/10.1111/1475-679X.12276
• Published date: 01 May 2020
• Date: 01 May 2020

Journal of Accounting Research

VOLUME 58 , NUMBER 2 MAY 2020

VOLUME 58 , NUMBER 2 • MAY 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

Current Topics in Accounting Research

Sponsored by the Accounting Research Center

and the KPMG Foundation

Journal of Accounting Research

VOLUME 58 , NUMBER 2 • MAY 2020

Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel

Enforcement Regulations

Thomas Bourveau , Guoman She , and Alminas Žaldokas 295

Does Private Country-by-Country Reporting Deter Tax Avoidance and Income

Shifting? Evidence from BEPS Action Item 13

Preetika Joshi 333

Contracts Between Firms and Shareholders

Jordan Schoenfeld 383

Paper Versus Practice: A Field Investigation of Integrity Hotlines

Eugene Soltes 429

Evidence on the Use and Efficacy of Internal Whistleblowing Systems

Stephen R. Stubben and Kyle T. Welch 473

Reproducibility in Accounting Research: Views of the Research Community

Luzi Hail , Mark Lang , and Christian Leuz 519

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

Rodrigo Verdi, and Regina Wittenberg Moerman