Volume 59(1) March - Volume 59(5) December
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Journal of Accounting Research 1963-2021 |
Journal Updates by Year
Aghamolla, C. and T. Hashimoto. 2021. Aggressive boards and CEO turnover. Journal of Accounting Research (May): 437-486.
Badia, M., M. Duro, F. Penalva and S. G. Fernando. 2021. Debiasing the measurement of conditional conservatism. Journal of Accounting Research (September): 1221- 1259.
Bertomeu, J., E. Cheynel and D. Cianciaruso. 2021. Strategic withholding and imprecision in asset measurement. Journal of Accounting Research (December): 1523-1571.
Bloomfield, M. J. 2021. The asymmetric effect of reporting flexibility on priced risk. Journal of Accounting Research (June): 867-910.
Brendel, J. and J. Ryans. 2021. Responding to activist short sellers: Allegations, firm responses, and outcomes. Journal of Accounting Research (May): 487-528.
Cao, S. S., K. Du, B. Yang and A. L. Zhang. 2021. Copycat skills and disclosure costs: Evidence from peer companies' digital footprints. Journal of Accounting Research (September): 1261-1302.
Cardinaels, E. and C. Feichter. 2021. Forced rating systems from employee and supervisor perspectives. Journal of Accounting Research (December): 1573-1607.
Cascino, S., A. Tamayo and F. Vetter. 2021. Labor market effects of spatial licensing requirements: Evidence from CPA mobility. Journal of Accounting Research (March): 111-161.
Chen, J. V., K. H. Gee and J. J. Neilson. 2021. Disclosure prominence and the quality of non-GAAP earnings. Journal of Accounting Research (March): 163-213.
Chen, Y., J. Ng and X. Yang. 2021. Talk less, learn more: Strategic disclosures in response to managerial learning from the options market. Journal of Accounting Research (December): 1609-1649.
Choi, J. H. 2021. Accrual accounting and resource allocation: A general equilibrium analysis. Journal of Accounting Research (September): 1179-1219.
Cremers, M., A. Pareek and Z. Sautner. 2021. Short-term institutions, analyst recommendations, and mispricing: The role of higher order beliefs. Journal of Accounting Research (June): 911-958.
Cuny, C., O. Even-Tov and E. M. Watts. 2021. From implicit to explicit: The impact of disclosure requirements on hidden transaction costs. Journal of Accounting Research (March): 215-242.
Dechow, P. M., R. D. Erhard, R. G. Sloan and M. T. Soliman. 2021. Implied equity duration: A measure of pandemic shutdown risk. Journal of Accounting Research (March): 243-281.
Dekeyser, S., A. Gaeremynck, W. R. Knechel and M. Willekens. 2021. Multimarket contact and mutual forbearance in audit markets. Journal of Accounting Research (December): 1651-1688.
Dey, A., and J. Heese. 2021. Cash-for-information whistleblower programs: Effects on whistleblowing and consequences for whistleblowers. Journal of Accounting Research (December): 1689-1740.
Doxey, M. M., J. G. Lawson, T. J. Lopez and Q. T. Swanquist. 2021. Do investors care who did the audit? Evidence from form AP. Journal of Accounting Research (December): 1741-1782.
Drymiotes, G. and K. Sivaramakrishnan. 2021. Strategic director appointments. Journal of Accounting Research (September): 1303-1347.
Dube, S. and C. Zhu. 2021. The disciplinary effect of social media: Evidence from firms' responses to glassdoor reviews. Journal of Accounting Research (December): 1783-1825.
Dyer, T. and E. Kim. 2021. Anonymous equity research. Journal of Accounting Research (May): 575-611.
Ellahie, A. and Z. Kaplan. 2021. Show me the money! Dividend policy in countries with weak institutions. Journal of Accounting Research (May): 613-655.
Eyring, H., P. J. Ferguson and S. Koppers. 2021. Less information, more comparison, and better performance: Evidence from a field experiment. Journal of Accounting Research (May): 657-711.
Friedman, H. L. and L. Mahieux. 2021. How is the audit market affected by characteristics of the nonaudit services market? Journal of Accounting Research (June): 959-1020.
Geoffroy, R. and H. Lee. 2021. The role of academic research in SEC rulemaking: Evidence from Business Roundtable v. SEC. Journal of Accounting Research (May): 375-435.
Gow, I. D., D. F. Larcker and A. A. Zakolyukina. 2021. Non-answers during conference calls. Journal of Accounting Research (September): 1349-1384.
Guest, N. M. 2021. The information role of the media in earnings news. Journal of Accounting Research (June): 1021-1076.
Hail, L., M. Muhn and D. Oesch. 2021. Do risk disclosures matter when it counts? Evidence from the Swiss Franc shock. Journal of Accounting Research (March): 283-330.
Hayes, R. M., F. Jiang and Y. Pan. 2021. Voice of the customers: Local trust culture and consumer complaints to the CFPB. Journal of Accounting Research (June): 1077-1121. (Complaints filed with the Consumer Financial Protection Bureau used to study the interplay between social norms and the effectiveness of consumer protection laws).
Journal of Accounting Research. 2021. 2020 Excellence in Refereeing Award. Journal of Accounting Research (June): 752-753.
Kang, J. K., L. Stice-Lawrence, F. Wong and Y. Ting. 2021. The firm next door: Using satellite images to study local information advantage. Journal of Accounting Research (May): 713-750.
Kaplan, Z., X. Martin and Y. Xie. 2021. Truncating optimism. Journal of Accounting Research (December): 1827-1884.
Kleymenova, A. and I. Tuna. 2021. Regulation of compensation and systemic risk: Evidence from the UK. Journal of Accounting Research (June): 1123-1175.
Li, N. 2021. Do majority-of-minority shareholder voting rights reduce expropriation? Evidence from related party transactions. Journal of Accounting Research (September): 1385-1423.
Lopez-Espinosa, G., G. Ormazabal and Y. Sakasai. 2021. Switching from incurred to expected loan provisioning: Early evidence. Journal of Accounting Research (June): 757-804.
Martens, T. and C. J. Sextroh. 2021. Analyst coverage overlaps and interfirm information spillovers. Journal of Accounting Research (September): 1425-1480.
Maslar, D. A., M. Serfling and S. Shaikh. 2021. Economic downturns and the informativeness of management earnings forecasts. Journal of Accounting Research (September): 1481-1520.
Matthias, B. 2021. How does financial-reporting regulation affect industry-wide resource allocation? Journal of Accounting Research (March): 59-110.
Nguyen, T. 2021. The effectiveness of white-collar crime enforcement: Evidence from the war on terror. Journal of Accounting Research (March): 5-58.
Stuber, S. B. and C. E. Hogan. 2021. Do PCAOB inspections improve the accuracy of accounting estimates? Journal of Accounting Research (March): 331-370.
Wheeler, P. B. 2021. Unrecognized expected credit losses and bank share prices. Journal of Accounting Research (June): 805-866.