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Content
September 2024, Volume 62, Issue 4
- 1145-1182 News Bias in Financial Journalists’ Social Networks
by Guosong Xu - 1183-1226 Using and Interpreting Fixed Effects Models
by Matthias Breuer & Ed Dehaan - 1227-1264 Equity Incentive Plans and Board of Director Discretion over Equity Grants
by Brian Cadman & Richard Carrizosa - 1265-1307 When Employees Go to Court: Employee Lawsuits and Talent Acquisition in Audit Offices
by Jade Huayu Chen - 1309-1361 Social Comparison on Multiple Tasks: Sacrificing Overall Performance for Local Excellence?
by Maximilian Kohler & Matthias D. Mahlendorf & Mischa Seiter & Timo Vogelsang - 1363-1404 Home Sweet Home: CEOs Acquiring Firms in Their Birth Countries
by Antonio Marra & Angela Pettinicchio & Ron Shalev - 1405-1448 Show Your Hand: The Impacts of Fair Pricing Requirements in Procurement Contracting
by Brad Nathan - 1449-1496 Government Subsidies and Corporate Misconduct
by Aneesh Raghunandan - 1497-1532 The Capital Market Effects of Centralizing Regulated Financial Information
by Gurpal Sran & Marcel Tuijn & Lauren Vollon - 1533-1569 Algorithmic Trading and Forward‐Looking MD&A Disclosures
by Wayne B. Thomas & Yiding Wang & Ling Zhang
June 2024, Volume 62, Issue 3
- 833-876 Fraud Power Laws
by Edwige Cheynel & Davide Cianciaruso & Frank S. Zhou - 877-933 Relative Performance Evaluation and Strategic Peer‐Harming Disclosures
by Matthew J. Bloomfield & Mirko S. Heinle & Oscar Timmermans - 935-979 Innovation and Financial Disclosure
by Hui Chen & Pierre Jinghong Liang & Evgeny Petrov - 981-1005 What Role Do Boards Play in Companies with Visionary CEOs?
by Xu Jiang & Volker Laux - 1007-1065 Economics of Information Search and Financial Misreporting
by Jung Min Kim - 1067-1120 The Impact of Information Frictions Within Regulators: Evidence from Workplace Safety Violations
by Aneesh Raghunandan & Thomas G. Ruchti - 1121-1139 Bridging Theory and Empirical Research in Accounting
by Matthias Breuer & Eva Labro & Haresh Sapra & Anastasia A. Zakolyukina
May 2024, Volume 62, Issue 2
- 453-503 Occupational Licensing and Minority Participation in Professional Labor Markets
by Andrew G. Sutherland & Matthias Uckert & Felix W. Vetter - 505-549 Bank Supervision and Organizational Capital: The Case of Minority Lending
by Byeongchan An & Robert Bushman & Anya Kleymenova & Rimmy E. Tomy - 551-587 The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act
by Bok Baik & Omri Even‐Tov & Russell Han & David Park - 589-634 The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation
by Gus De Franco & Yuyan Guan & Yibin Zhou & Xindong Zhu - 635-674 Payment Practices Transparency and Customer‐Supplier Dynamics
by Jody Grewal & Aditya Mohan & Gerardo Pérez‐Cavazos - 675-699 How Does Management Voluntary Disclosure Behavior Influence Auditors’ Judgments?
by Sean M. Hillison & Kamber D. Vittori - 701-735 Earnings News and Over‐the‐Counter Markets
by Stefan J. Huber & Chongho Kim & Edward M. Watts - 737-781 Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance
by Xiangang Xin & P. Eric Yeung & Zilong Zhang - 783-824 Treatment of Accounting Changes and Covenant Violation Errors
by Chunmei Zhu
December 2023, Volume 61, Issue 5
- 1425-1477 Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution
by Travis Chow & Zhongwen Fan & Li Huang & Oliver Zhen Li & Siman Li - 1479-1530 Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?
by Oliver Binz & Robert Hills & Matthew Kubic - 1531-1589 Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force
by Robert R. Carnes & Dane M. Christensen & Paul E. Madsen - 1591-1631 Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls
by Rachel W. Flam & Jeremiah Green & Joshua A. Lee & Nathan Y. Sharp - 1633-1698 Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor
by Lindsey A. Gallo & Kendall V. Lynch & Rimmy E. Tomy - 1699-1733 The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation
by Itay Goldstein & Shijie Yang & Luo Zuo - 1735-1770 Do Governments Hide Resources from Unions? The Influence of Public Sector Unions on Reported Discretionary Fund Balance Ratios
by Angela K. Gore & Yuan Ji & Susan L. Kulp - 1771-1825 The Effect of Client Industry Agglomerations on Auditor Industry Specialization
by W. Robert Knechel & Devin Williams - 1827-1871 Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending
by Allison Nicoletti & Christina Zhu
September 2023, Volume 61, Issue 4
- 981-1024 Beyond Performance: Does Assessed Potential Matter to Employees’ Voluntary Departure Decisions?
by Carolyn Deller - 1025-1061 How Do Firms Respond to Political Uncertainty? Evidence from U.S. Gubernatorial Elections
by Andrew Bird & Stephen A. Karolyi & Thomas G. Ruchti - 1063-1108 Flu Fallout: Information Production Constraints and Corporate Disclosure
by Chen Chen & Leonard Leye Li & Louise Yi Lu & Rencheng Wang - 1109-1158 Financial Reporting Quality and Wage Differentials: Evidence from Worker‐Level Data
by Jung Ho Choi & Brandon Gipper & Sara Malik - 1159-1224 The Impact of Open Data on Public Procurement
by Raphael Duguay & Thomas Rauter & Delphine Samuels - 1225-1261 Gaming the IRS’ Third‐Party Reporting System: Evidence from Pari‐Mutuel Wagering
by Duke Ferguson - 1263-1312 Does Public Firms’ Mandatory IFRS Reporting Crowd Out Private Firms’ Capital Investment?
by Jiancheng (Duncan) Liu & Wei Shi & Cheng Zeng & Guochang Zhang - 1313-1362 Private Equity and Local Public Finances
by Marcel Olbert & Peter H. Severin - 1363-1418 Auditors’ Use of In‐House Specialists
by Aleksandra “Ally” B. Zimmerman & Dereck Barr‐Pulliam & Joon‐Suk Lee & Miguel Minutti‐Meza
June 2023, Volume 61, Issue 3
- 695-735 Do Jobseekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures
by Jung Ho Choi & Joseph Pacelli & Kristina M. Rennekamp & Sorabh Tomar - 737-804 Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd
by Karthik Balakrishnan & Rafael Copat & Daniela De La Parra & K. Ramesh - 805-853 Executive Compensation Tied to ESG Performance: International Evidence
by Shira Cohen & Igor Kadach & Gaizka Ormazabal & Stefan Reichelstein - 855-890 Assessing the Social Impact of Corporations: Evidence from Management Control Interventions in the Supply Chain to Increase Worker Wages
by Gregory Distelhorst & Jee‐Eun Shin - 891-933 The Effect of Firms' Information Exposure on Safeguarding Employee Health: Evidence from COVID‐19
by Lisa Yao Liu & Shirley Lu - 935-978 Transmission Effects of ESG Disclosure Regulations Through Bank Lending Networks
by Lynn Linghuan Wang
May 2023, Volume 61, Issue 2
- 451-492 Greenhouse Gas Disclosure and Emissions Benchmarking
by Sorabh Tomar - 493-530 Promote Internally or Hire Externally? The Role of Gift Exchange and Performance Measurement Precision
by Eric W. Chan & Jeremy B. Lill & Victor S. Maas - 531-569 Standard Error Biases When Using Generated Regressors in Accounting Research
by Wei Chen & Paul Hribar & Sam Melessa - 571-617 Financial Reporting and Employee Job Search
by ED deHAAN & NAN LI & FRANK S. ZHOU - 619-652 Balanced Scorecards: A Relational Contract Approach
by Ola Kvaløy & Trond E. Olsen - 653-690 The (Un)Controllability Principle: The Benefits of Holding Employees Accountable for Uncontrollable Factors
by Jacob Zureich
March 2023, Volume 61, Issue 1
- 3-46 CECL: Timely Loan Loss Provisioning and Bank Regulation
by Lucas Mahieux & Haresh Sapra & Gaoqing Zhang - 47-94 Creativity Contests: An Experimental Investigation of Eliciting Employee Creativity
by Jasmijn Bol & Lisa Laviers & Jason Sandvik - 95-140 Boosting Foreign Investment: The Role of Certification of Corporate Governance
by Pietro Bonetti & Gaizka Ormazabal - 141-185 The Complementarity Between Signal Informativeness and Monitoring
by Pierre Chaigneau & Nicolas Sahuguet - 187-242 Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform
by Wonjae Chang & Michael Dambra & Bryce Schonberger & Inho Suk - 243-277 Anti‐Mafia Police Actions, Criminal Firms, and Peer Firm Tax Avoidance
by Justin Chircop & Michele Fabrizi & Patrizia Malaspina & Antonio Parbonetti - 279-327 Renewable Governance: Good for the Environment?
by Alexander Dyck & Karl V. Lins & Lukas Roth & Mitch Towner & Hannes F. Wagner - 329-376 Relative Valuation with Machine Learning
by Paul Geertsema & Helen Lu - 377-413 The Value of Mandatory Certification: A Real Effects Perspective
by Xu Jiang & Baohua Xin & Yan Xiong - 415-447 Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India
by Shivaram Rajgopal & Prasanna Tantri
December 2022, Volume 60, Issue 5
- 1651-1693 Facilitating Tacit Collusion Through Voluntary Disclosure: Evidence from Common Ownership
by Andrea Pawliczek & A. Nicole Skinner & Sarah L. C. Zechman - 1695-1740 The Roles of Data Providers and Analysts in the Production, Dissemination, and Pricing of Street Earnings
by Khrystyna Bochkay & Stan Markov & Musa Subasi & Eric Weisbrod - 1741-1774 Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis
by Adam Bordeman & Peter Demerjian - 1775-1811 How Do Disclosure Repetition and Interactivity Influence Investors’ Judgments?
by Nerissa C. Brown & Brian T. Gale & Stephanie M. Grant - 1813-1857 The Costs of Waiving Audit Adjustments
by Preeti Choudhary & Kenneth Merkley & Katherine Schipper - 1859-1913 Relative Performance Evaluation and Competitive Aggressiveness
by Christoph Feichter & Frank Moers & Oscar Timmermans - 1915-1945 The Relationship Between Non‐GAAP Earnings and Aggressive Estimates in Reported GAAP Numbers
by Ryan D. Guggenmos & Kristina Rennekamp & Kathy Rupar & Sean Wang - 1947-1989 Audit Implications of Non‐GAAP Reporting
by Nicholas J. Hallman & Jaime J. Schmidt & Anne M. Thompson - 1991-2027 Limited Attention: Implications for Financial Reporting
by Jinzhi Lu
September 2022, Volume 60, Issue 4
- 1189-1234 Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation
by George‐Levi Gayle & Chen Li & Robert A. Miller - 1235-1291 Did the Siebel Systems Case Limit the SEC's Ability to Enforce Regulation Fair Disclosure?
by Kristian D. Allee & Brian J. Bushee & Tyler J. Kleppe & Andrew T. Pierce - 1293-1335 Boards of a Feather: Homophily in Foreign Director Appointments Around the World
by John M. Barrios & Pietro A. Bianchi & Helena Isidro & Dhananjay Nanda - 1337-1378 Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?
by Philip G. Berger & Heemin Lee - 1379-1418 The Information Content of Corporate Earnings: Evidence from the Securities Exchange Act of 1934
by Oliver Binz & John R. Graham - 1419-1462 Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees
by Elizabeth Carson & Roger Simnett & Ulrike Thürheimer & Ann Vanstraelen - 1463-1498 The Economic Consequences of Financial Audit Regulation in the Charitable Sector
by Raphael Duguay - 1499-1549 Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive
by Peter Fiechter & Jörg‐Markus Hitz & Nico Lehmann - 1551-1582 Intangible Investments, Scaling, and the Trend in the Accrual–Cash Flow Association
by Jeremiah Green & Henock Louis & Jalal Sani - 1583-1633 Observing Enforcement: Evidence from Banking
by Anya Kleymenova & Rimmy E. Tomy
June 2022, Volume 60, Issue 3
- 711-754 Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market
by Sehwa Kim - 755-804 Do Mandatory Disclosure Requirements for Private Firms Increase the Propensity of Going Public?
by Cyrus Aghamolla & Richard T. Thakor - 805-851 Do U.S. Investors Value Foreign Component Auditors?
by Bingyi Chen & Jenelle K. Conaway - 853-900 Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors
by Kevin C. W. Chen & Tai‐Yuan Chen & Weifang Han & Hongqi Yuan - 901-963 It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions
by Yangyang Chen & Jun Huang & Ting Li & Jeffrey Pittman - 965-1006 How Do Firms Respond to Corporate Taxes?
by Jeffrey L. Coles & Elena Patel & Nathan Seegert & Matthew Smith - 1007-1046 The Long‐Term Consequences of Short‐Term Incentives
by Alex Edmans & Vivian W. Fang & Allen H. Huang - 1049-1083 The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency
by W. Brooke Elliott & Brian T. Gale & Jessen L. Hobson - 1085-1130 Public Firm Presence, Financial Reporting, and the Decline of U.S. Manufacturing
by Stephen Glaeser & James D. Omartian - 1131-1183 Asset‐Level Transparency and the (E)valuation of Asset‐Backed Securities
by Jed J. Neilson & Stephen G. Ryan & K. Philip Wang & Biqin Xie
May 2022, Volume 60, Issue 2
- 375-426 Measuring Risk Information
by Kevin C. Smith & Eric C. So - 427-466 Coins for Bombs: The Predictive Ability of On‐Chain Transfers for Terrorist Attacks
by Dan Amiram & Bjørn N. Jørgensen & Daniel Rabetti - 467-515 Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data
by Xi Chen & Yang Ha (Tony) Cho & Yiwei Dou & Baruch Lev - 517-563 Managers’ Body Expansiveness, Investor Perceptions, and Firm Forecast Errors and Valuation
by Antonio Dávila & Martí Guasch - 565-606 Leveraging Big Data to Study Information Dissemination of Material Firm Events
by Bin Li & Mohan Venkatachalam - 607-651 Assessing Human Information Processing in Lending Decisions: A Machine Learning Approach
by Miao Liu - 653-705 Face Value: Trait Impressions, Performance Characteristics, and Market Outcomes for Financial Analysts
by Lin Peng & Siew Hong Teoh & Yakun Wang & Jiawen Yan
March 2022, Volume 60, Issue 1
- 3-43 Occupational Licensing and Accountant Quality: Evidence from the 150‐Hour Rule
by John M. Barrios - 45-95 The Innovation and Reporting Consequences of Financial Regulation for Young Life‐Cycle Firms
by Abigail Allen & Melissa F. Lewis‐Western & Kristen Valentine - 97-128 Personal Financial Distress, Limited Attention
by Hadiye Aslan - 129-167 The Role of Disclosure and Information Intermediaries in an Unregulated Capital Market: Evidence from Initial Coin Offerings
by Thomas Bourveau & Emmanuel T. De George & Atif Ellahie & Daniele Macciocchi - 171-201 Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence
by Benjamin P. Commerford & Sean A. Dennis & Jennifer R. Joe & Jenny W. Ulla - 201-259 Competitive Externalities of Tax Cuts
by Michael P. Donohoe & Hansol Jang & Petro Lisowsky - 261-297 How is Earnings News Transmitted to Stock Prices?
by Vincent Grégoire & Charles Martineau - 299-351 Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?
by Paul Hribar & Richard Mergenthaler & Aaron Roeschley & Spencer Young & Chris X. Zhao - 353-371 Managerial Optimism and Debt Covenants
by Jakob Infuehr & Volker Laux
December 2021, Volume 59, Issue 5
- 1523-1571 Strategic Withholding and Imprecision in Asset Measurement
by Jeremy Bertomeu & Edwige Cheynel & Davide Cianciaruso - 1573-1607 Forced Rating Systems from Employee and Supervisor Perspectives
by Eddy Cardinaels & Christoph Feichter - 1609-1649 Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market
by Yangyang Chen & Jeffrey Ng & Xin Yang - 1651-1688 Multimarket Contact and Mutual Forbearance in Audit Markets
by Simon Dekeyser & Ann Gaeremynck & W. Robert Knechel & Marleen Willekens - 1689-1740 Cash‐for‐Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers
by Aiyesha Dey & Jonas Heese & Gerardo Pérez‐Cavazos - 1741-1782 Do Investors Care Who Did the Audit? Evidence from Form AP
by Marcus M. Doxey & James G. Lawson & Thomas J. Lopez & Quinn T. Swanquist - 1783-1825 The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews
by Svenja Dube & Chenqi Zhu - 1827-1884 Truncating Optimism
by Zachary Kaplan & Xiumin Martin & Yifang Xie
September 2021, Volume 59, Issue 4
- 1179-1219 Accrual Accounting and Resource Allocation: A General Equilibrium Analysis
by Jung Ho Choi - 1221-1259 Debiasing the Measurement of Conditional Conservatism
by Marc Badia & Miguel Duro & Fernando Penalva & Stephen G. Ryan - 1261-1302 Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints
by Sean Shun Cao & Kai Du & Baozhong Yang & Alan L. Zhang - 1303-1347 Strategic Director Appointments
by George Drymiotes & Konduru Sivaramakrishnan - 1349-1384 Non‐Answers During Conference Calls
by Ian D. Gow & David F. Larcker & Anastasia A. Zakolyukina - 1385-1423 Do Majority‐of‐Minority Shareholder Voting Rights Reduce Expropriation? Evidence from Related Party Transactions
by Nan Li - 1425-1480 Analyst Coverage Overlaps and Interfirm Information Spillovers
by Tim Martens & Christoph J. Sextroh - 1481-1520 Economic Downturns and the Informativeness of Management Earnings Forecasts
by David A. Maslar & Matthew Serfling & Sarah Shaikh
June 2021, Volume 59, Issue 3
- 757-804 Switching from Incurred to Expected Loan Loss Provisioning: Early Evidence
by Germán López‐Espinosa & Gaizka Ormazabal & Yuki Sakasai - 805-866 Unrecognized Expected Credit Losses and Bank Share Prices
by P. Barrett Wheeler - 867-910 The Asymmetric Effect of Reporting Flexibility on Priced Risk
by Matthew J. Bloomfield - 911-958 Short‐Term Institutions, Analyst Recommendations, and Mispricing: The Role of Higher Order Beliefs
by Martijn Cremers & Ankur Pareek & Zacharias Sautner - 959-1020 How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market?
by Henry L. Friedman & Lucas Mahieux - 1021-1076 The Information Role of the Media in Earnings News
by Nicholas M. Guest - 1077-1121 Voice of the Customers: Local Trust Culture and Consumer Complaints to the CFPB
by Rachel M. Hayes & Feng Jiang & Yihui Pan - 1123-1175 Regulation of Compensation and Systemic Risk: Evidence from the UK
by Anya Kleymenova & İrem Tuna
May 2021, Volume 59, Issue 2
- 375-435 The Role of Academic Research in SEC Rulemaking: Evidence from Business Roundtable v. SEC
by Rachel Geoffroy & Heemin Lee - 437-486 Aggressive Boards and CEO Turnover
by Cyrus Aghamolla & Tadashi Hashimoto - 487-528 Responding to Activist Short Sellers: Allegations, Firm Responses, and Outcomes
by Janja Brendel & James Ryans - 529-574 The Information Externality of Public Firms’ Financial Information in the State‐Bond Secondary Market
by Stephanie F. Cheng - 575-611 Anonymous Equity Research
by Travis Dyer & Eunjee Kim - 613-655 Show Me the Money! Dividend Policy in Countries with Weak Institutions
by Atif Ellahie & Zachary Kaplan - 657-711 Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment
by Henry Eyring & Patrick J. Ferguson & Sebastian Koppers - 713-750 The Firm Next Door: Using Satellite Images to Study Local Information Advantage
by Jung Koo Kang & Lorien Stice‐Lawrence & Yu Ting Forester Wong
March 2021, Volume 59, Issue 1
- 5-58 The Effectiveness of White‐Collar Crime Enforcement: Evidence from the War on Terror
by Trung Nguyen - 59-110 How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?
by Matthias Breuer - 111-161 Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility
by Stefano Cascino & Ane Tamayo & Felix Vetter - 163-213 Disclosure Prominence and the Quality of Non‐GAAP Earnings
by Jason V. Chen & Kurt H. Gee & Jed J. Neilson - 215-242 From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs
by Christine Cuny & Omri Even‐Tov & Edward M. Watts - 243-281 Implied Equity Duration: A Measure of Pandemic Shutdown Risk
by Patricia M. Dechow & Ryan D. Erhard & Richard G. Sloan & And Mark T. Soliman - 283-330 Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock
by Luzi Hail & Maximilian Muhn & David Oesch - 331-370 Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?
by Sarah B. Stuber & Chris E. Hogan
December 2020, Volume 58, Issue 5
- 1075-1116 The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad
by Thomas Rauter - 1117-1159 Corporate Tax Enforcement Externalities and the Banking Sector
by John Gallemore & Martin Jacob - 1161-1202 The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment
by Ying Huang & Ningzhong Li & Yong Yu & Xiaolu Zhou - 1203-1248 Resolving Information Asymmetry Through Contractual Risk Sharing: The Case of Private Firm Acquisitions
by Mark Jansen - 1249-1297 Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash‐Financed M&As
by Jinhwan Kim & Rodrigo S. Verdi & Benjamin P. Yost - 1299-1341 Opening Up the “Black Box” of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments
by Clive Lennox & Chunfei Wang & Xi Wu
September 2020, Volume 58, Issue 4
- 831-868 Screening Talent for Task Assignment: Absolute or Percentile Thresholds?
by Ramji Balakrishnan & Haijin Lin & Konduru Sivaramakrishnan - 869-914 Tick Size and Financial Reporting Quality in Small‐Cap Firms: Evidence from a Natural Experiment
by Anwer S. Ahmed & Yiwen Li & Nina Xu - 915-952 Politically Connected Governments
by Christine Cuny & Jungbae Kim & Mihir N. Mehta - 953-987 Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting
by Zero Deng - 989-1021 Asymmetric Cost Behavior and Dividend Policy
by Jie He & Xuan Tian & Huan Yang & Luo Zuo - 1023-1067 Disclosing Physician Ratings: Performance Effects and the Difficulty of Altering Ratings Consensus
by Henry Eyring
June 2020, Volume 58, Issue 3
- 547-588 The Silent Majority: Private U.S. Firms and Financial Reporting Choices
by Petro Lisowsky & Michael Minnis - 589-642 Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests
by Jannis Bischof & Holger Daske & Christoph J. Sextroh - 643-692 Strategic Subsidiary Disclosure
by Scott D. Dyreng & Jeffrey L. Hoopes & Patrick Langetieg & Jaron H. Wilde - 693-739 The Effect of Credit Ratings on Disclosure: Evidence from the Recalibration of Moody's Municipal Ratings
by Jacquelyn R. Gillette & Delphine Samuels & Frank S. Zhou - 741-775 How Does Using a Mobile Device Change Investors’ Reactions to Firm Disclosures?
by Stephanie M. Grant - 777-825 Public Attention and Auditor Behavior: The Case of Hurun Rich List in China
by Donghui Wu & Qing Ye
May 2020, Volume 58, Issue 2
- 295-332 Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations
by Thomas Bourveau & Guoman She & Alminas Žaldokas - 333-381 Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13
by Preetika Joshi - 383-427 Contracts Between Firms and Shareholders
by Jordan Schoenfeld - 429-472 Paper Versus Practice: A Field Investigation of Integrity Hotlines
by Eugene Soltes - 473-518 Evidence on the Use and Efficacy of Internal Whistleblowing Systems
by Stephen R. Stubben & Kyle T. Welch - 519-543 Reproducibility in Accounting Research: Views of the Research Community
by Luzi Hail & Mark Lang & Christian Leuz
March 2020, Volume 58, Issue 1
- 5-53 The Politics of M&A Antitrust
by Mihir N. Mehta & Suraj Srinivasan & Wanli Zhao - 55-103 Disclosure Regulation and Corporate Acquisitions
by Pietro Bonetti & Miguel Duro & Gaizka Ormazabal - 105-153 Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)
by Lisa De Simone & Rebecca Lester & Kevin Markle - 155-197 The Dog that Did Not Bark: Limited Price Efficiency and Strategic Nondisclosure
by Frank S. Zhou & Yuqing Zhou - 199-235 Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach
by Yang Bao & Bin Ke & Bin Li & Y. Julia Yu & Jie Zhang - 237-291 What Are You Saying? Using topic to Detect Financial Misreporting
by Nerissa C. Brown & Richard M. Crowley & W. Brooke Elliott
December 2019, Volume 57, Issue 5
- 1117-1159 Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years
by S. P. Kothari & Charles Wasley - 1161-1200 The Coordination Role of Stress Tests in Bank Risk‐Taking
by Carlos Corona & Lin Nan & Gaoqing Zhang - 1201-1245 The Value of Precontract Information About an Agent's Ability in the Presence of Moral Hazard and Adverse Selection
by Rajiv D. Banker & Masako Darrough & Shaopeng Li & Lucas Threinen - 1247-1302 Does Consumer Protection Enhance Disclosure Credibility in Reward Crowdfunding?
by Stefano Cascino & Maria Correia & Ane Tamayo - 1303-1351 Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability
by Preeti Choudhary & Kenneth Merkley & Katherine Schipper
September 2019, Volume 57, Issue 4
- 845-888 Hedge Fund Regulation and Fund Governance: Evidence on the Effects of Mandatory Disclosure Rules
by Colleen Honigsberg - 889-917 Director–Liability–Reduction Laws and Conditional Conservatism
by Sudipta Basu & Yi Liang - 919-967 The Impact of Information Processing Costs on Firm Disclosure Choice: Evidence from the XBRL Mandate
by Elizabeth Blankespoor - 969-1011 Information Intermediary or De Facto Standard Setter? Field Evidence on the Indirect and Direct Influence of Proxy Advisors
by Christie Hayne & Marshall Vance - 1013-1057 Facial Structure and Achievement Drive: Evidence from Financial Analysts
by Xianjie He & Huifang Yin & Yachang Zeng & Huai Zhang & Hailong Zhao - 1059-1114 Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives
by Rebecca Lester
June 2019, Volume 57, Issue 3
- 603-637 Do Strict Regulators Increase the Transparency of Banks?
by Anna M. Costello & João Granja & Joseph Weber - 639-674 Investment Dynamics and Earnings‐Return Properties: A Structural Approach
by Matthias Breuer & David Windisch - 675-719 Fraud Allegations and Government Contracting
by Jonas Heese & Gerardo Pérez‐Cavazos - 721-761 Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage
by Nico Lehmann - 763-795 Is Investor Attention for Sale? The Role of Advertising in Financial Markets
by Joshua Madsen & Marina Niessner - 797-841 Consequences of Debt Forgiveness: Strategic Default Contagion and Lender Learning
by Gerardo Pérez‐Cavazos
May 2019, Volume 57, Issue 2
- 295-322 The Role of Gatekeepers in Capital Markets
by Sugata Roychowdhury & Suraj Srinivasan