JournalTOCs

Journal of Accounting Research
Journal Prestige (SJR): 6.957

Citation Impact (citeScore): 4
Number of Followers: 37

Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0021-8456 - ISSN (Online) 1475-679X
Published by John Wiley and Sons

[1747 journals]

From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden
Transaction Costs
- Authors: CHRISTINE CUNY; OMRI EVEN‐TOV, EDWARD M. WATTS
  Abstract: Journal of Accounting Research, Volume 59, Issue 1, Page 215-242, March 2021.
  PubDate: 2021-02-15T07:03:23-08:00
  DOI: 10.1111/1475-679X.12340
  Issue No: Vol. 59, No. 1 (2021)
Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA
Mobility
- Authors: STEFANO CASCINO; ANE TAMAYO, FELIX VETTER
  Abstract: Journal of Accounting Research, Volume 59, Issue 1, Page 111-161, March 2021.
  PubDate: 2021-02-15T07:03:23-08:00
  DOI: 10.1111/1475-679X.12342
  Issue No: Vol. 59, No. 1 (2021)
The Effectiveness of White‐Collar Crime Enforcement: Evidence from
the War on Terror
- Authors: Trung Nguyen
  Abstract: Journal of Accounting Research, Volume 59, Issue 1, Page 5-58, March 2021.
  PubDate: 2021-02-15T07:03:23-08:00
  DOI: 10.1111/1475-679X.12343
  Issue No: Vol. 59, No. 1 (2021)
Disclosure Prominence and the Quality of Non‐GAAP Earnings
- Authors: JASON V. CHEN; KURT H. GEE, JED J. NEILSON
  Abstract: Journal of Accounting Research, Volume 59, Issue 1, Page 163-213, March 2021.
  PubDate: 2021-02-15T07:03:23-08:00
  DOI: 10.1111/1475-679X.12344
  Issue No: Vol. 59, No. 1 (2021)
How Does Financial‐Reporting Regulation Affect Industry‐Wide
Resource Allocation'
- Authors: MATTHIAS BREUER
  Abstract: Journal of Accounting Research, Volume 59, Issue 1, Page 59-110, March 2021.
  PubDate: 2021-02-15T07:03:23-08:00
  DOI: 10.1111/1475-679X.12345
  Issue No: Vol. 59, No. 1 (2021)
Implied Equity Duration: A Measure of Pandemic Shutdown Risk
- Authors: PATRICIA M. DECHOW; RYAN D. ERHARD, RICHARD G. SLOAN, AND MARK T. SOLIMAN
  Abstract: Journal of Accounting Research, Volume 59, Issue 1, Page 243-281, March 2021.
  PubDate: 2021-02-15T07:03:23-08:00
  DOI: 10.1111/1475-679X.12348
  Issue No: Vol. 59, No. 1 (2021)
Do Risk Disclosures Matter When It Counts' Evidence from the Swiss
Franc Shock
- Authors: LUZI HAIL; MAXIMILIAN MUHN, DAVID OESCH
  Abstract: Journal of Accounting Research, Volume 59, Issue 1, Page 283-330, March 2021.
  PubDate: 2021-02-15T07:03:23-08:00
  DOI: 10.1111/1475-679X.12338
  Issue No: Vol. 59, No. 1 (2021)
Do PCAOB Inspections Improve the Accuracy of Accounting Estimates'
- Authors: SARAH B. STUBER; CHRIS E. HOGAN
  Abstract: Journal of Accounting Research, Volume 59, Issue 1, Page 331-370, March 2021.
  PubDate: 2021-02-15T07:03:23-08:00
  DOI: 10.1111/1475-679X.12339
  Issue No: Vol. 59, No. 1 (2021)
Issue Information ‐ Request for Papers
- Abstract: Journal of Accounting Research, Volume 59, Issue 1, Page 4-4, March 2021.
  PubDate: 2021-02-15T07:03:23-08:00
  DOI: 10.1111/1475-679X.12311
  Issue No: Vol. 59, No. 1 (2021)
Issue Information ‐ TOC
- Abstract: Journal of Accounting Research, Volume 59, Issue 1, Page 1-1, March 2021.
  PubDate: 2021-02-15T07:03:23-08:00
  DOI: 10.1111/1475-679X.12312
  Issue No: Vol. 59, No. 1 (2021)
Less Information, More Comparison, and Better Performance: Evidence from a
Field Experiment
- Authors: HENRY EYRING; PATRICK J. FERGUSON, SEBASTIAN KOPPERS
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-05-03T10:45:37-07:00
  DOI: 10.1111/1475-679X.12362
Accrual Accounting and Resource Allocation: A General Equilibrium Analysis
- Authors: JUNG HO CHOI
  Abstract: Journal of Accounting Research, Accepted Article.
  PubDate: 2021-04-29T07:49:16-07:00
  DOI: 10.1111/1475-679X.12365
Talk Less, Learn More: Strategic Disclosure in Response to Managerial
Learning from the Options Market
- Authors: Yangyang Chen; Jeffrey Ng, Xin Yang
  Abstract: Journal of Accounting Research, Accepted Article.
  PubDate: 2021-04-26T06:48:03-07:00
  DOI: 10.1111/1475-679X.12368
Economic Downturns and the Informativeness of Management Earnings
Forecasts
- Authors: David A. Maslar; Matthew Serfling, Sarah Shaikh
  Abstract: Journal of Accounting Research, Accepted Article.
  PubDate: 2021-04-22T02:24:39-07:00
  DOI: 10.1111/1475-679X.12367
Voice of the Customers: Local Trust Culture and Consumer Complaints to the
CFPB
- Authors: Rachel M. Hayes; Feng Jiang, Yihui Pan
  Abstract: Journal of Accounting Research, Accepted Article.
  PubDate: 2021-04-21T12:00:00-07:00
  DOI: 10.1111/1475-679X.12364
Debiasing the Measurement of Conditional Conservatism
- Authors: Marc Badia; Miguel Duro, Fernando Penalva, Stephen G. Ryan
  Abstract: Journal of Accounting Research, Accepted Article.
  PubDate: 2021-04-21T11:46:19-07:00
  DOI: 10.1111/1475-679X.12366
The Information Externality of Public Firms’ Financial Information in
the State‐Bond Secondary Market
- Authors: STEPHANIE F. CHENG
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-04-20T06:54:17-07:00
  DOI: 10.1111/1475-679X.12361
Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence
- Authors: GERMÁN LÓPEZ‐ESPINOSA; GAIZKA ORMAZABAL, YUKI SAKASAI
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-04-13T12:59:13-07:00
  DOI: 10.1111/1475-679X.12354
Regulation of Compensation and Systemic Risk: Evidence from the UK
- Authors: ANYA KLEYMENOVA; İREM TUNA
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-04-13T12:45:50-07:00
  DOI: 10.1111/1475-679X.12355
Show Me the Money! Dividend Policy in Countries with Weak Institutions
- Authors: ATIF ELLAHIE; ZACHARY KAPLAN
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-04-13T12:00:00-07:00
  DOI: 10.1111/1475-679X.12363
The Firm Next Door: Using Satellite Images to Study Local Information
Advantage
- Authors: JUNG KOO KANG; LORIEN STICE‐LAWRENCE, YU TING FORESTER WONG
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-04-12T02:26:45-07:00
  DOI: 10.1111/1475-679X.12360
Do Majority‐of‐Minority Shareholder Voting Rights Reduce
Expropriation' Evidence from Related Party Transactions
- Authors: NAN LI
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-04-08T07:52:48-07:00
  DOI: 10.1111/1475-679X.12357
Anonymous Equity Research
- Authors: TRAVIS DYER; EUNJEE KIM
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-04-05T02:24:41-07:00
  DOI: 10.1111/1475-679X.12359
Responding to Activist Short Sellers: Allegations, Firm Responses, and
Outcomes
- Authors: Janja Brendel; James Ryans
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-04-02T12:48:58-07:00
  DOI: 10.1111/1475-679X.12356
The Role of Academic Research in SEC Rulemaking: Evidence from Business
Roundtable v. SEC
- Authors: Rachel Geoffroy; Heemin Lee
  Abstract: Journal of Accounting Research, Accepted Article.
  PubDate: 2021-03-30T01:21:25-07:00
  DOI: 10.1111/1475-679X.12358
Unrecognized Expected Credit Losses and Bank Share Prices
- Authors: P. BARRETT WHEELER
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-03-14T10:54:24-07:00
  DOI: 10.1111/1475-679X.12353
The Information Role of the Media in Earnings News
- Authors: NICHOLAS M. GUEST
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-03-10T01:22:50-08:00
  DOI: 10.1111/1475-679X.12349
Aggressive Boards and CEO Turnover
- Authors: CYRUS AGHAMOLLA; TADASHI HASHIMOTO
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-03-07T08:53:00-08:00
  DOI: 10.1111/1475-679X.12350
Short‐Term Institutions, Analyst Recommendations, and Mispricing: The
Role of Higher Order Beliefs
- Authors: MARTIJN CREMERS; ANKUR PAREEK, ZACHARIAS SAUTNER
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-02-27T01:08:41-08:00
  DOI: 10.1111/1475-679X.12352
The Asymmetric Effect of Reporting Flexibility on Priced Risk
- Authors: MATTHEW J. BLOOMFIELD
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-02-20T04:06:40-08:00
  DOI: 10.1111/1475-679X.12346
Strategic Director Appointments
- Authors: GEORGE DRYMIOTES; KONDURU SIVARAMAKRISHNAN
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-02-17T12:19:47-08:00
  DOI: 10.1111/1475-679X.12351
How Is the Audit Market Affected by Characteristics of the Nonaudit
Services Market'
- Authors: HENRY L. FRIEDMAN; LUCAS MAHIEUX
  Abstract: Journal of Accounting Research, EarlyView.
  PubDate: 2021-02-10T12:00:00-08:00
  DOI: 10.1111/1475-679X.12347