Issue Information ‐ TOC

• DOI: http://doi.org/10.1111/1475-679X.12137
• Date: 01 March 2017
• Published date: 01 March 2017

Journal of Accounting Research

Editors: Philip G. Berger, Christian Leuz,

and Douglas J. Skinner

VOL. 55, NO. 1

March 2017

Disclosure Versus Recognition: Inferences from Subsequent Events

Jeremy Michels 3

The Effect of Regulatory Harmonization on Cross-Border Labor Migration:

Evidence from the Accounting Profession

Matthew J. Bloomfield, Ulf Br¨

uggemann, Hans B. Christensen,

and Christian Leuz 35

IRS Attention

Zahn Bozanic, Jeffrey L. Hoopes, Jacob R. Thornock, and Braden M. Williams 79

The Informational Role of the Media in Private Lending

Robert M. Bushman, Christopher D. Williams, and Regina Wittenberg-Moerman 115

Uniform Versus Discretionary Regimes in Reporting Information with

Unverifiable Precision and a Coordination Role

Qi Chen, Tracy R. Lewis, Katherine Schipper, and Yun Zhang 153

Financial Statements as Monitoring Mechanisms: Evidence from Small

Commercial Loans

Michael Minnis and Andrew Sutherland 197