Management And Accounting Web

Journal of Accounting Research 2022-2023

Volume 60(1) March - Volume 61(5) December

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Journal of Accounting Research 1963-2023  |  Journal Updates by Year

Aghamolla, C. and R. T. Thakor. 2022. Do mandatory disclosure requirements for private firms increase the propensity of going public? Journal of Accounting Research (June): 755-804.

Allee, K. D., B. Bushee, T. J. Kleppe and A. T. Pierce. 2022. Did the Siebel systems case limit the SEC's ability to enforce regulation fair disclosure? Journal of Accounting Research (September): 1235-1291.

Allen, A., M. F. Lewis-Western and K. Valentine. 2022. The innovation and reporting consequences of financial regulation for your life-cycle firms. Journal of Accounting Research (March): 45-95.

Amiram, D., B. N. Jorgensen and D. Rabetti. 2022. Coins for bombs: The predictive ability of on-chain transfers for terrorist attacks. Journal of Accounting Research (May): 427-466.

Aslan, H. 2022. Personal financial distress, limited attention. Journal of Accounting Research (March): 97-128.

Balakrishnan, K., R. Copat, D. De La Parra and K. Ramesh. 2023. Racial diversity exposure and firm responses following the murder of George Floyd. Journal of Accounting Research (June): 737-804.

Barrios, J. M. 2022. Occupational licensing and accountant quality: Evidence from the 150-hour rule. Journal of Accounting Research (March): 3-43.

Barrios, J. M., P. A. Bianchi, H. Isidro and D. Nanda. 2022. Boards of a feather: Homophily in foreign director appointments around the world. Journal of Accounting Research (September): 1293-1335.

Berger, P. G. and H. Lee. 2022. Did the Dodd-Frank whistleblower provision deter accounting fraud? Journal of Accounting Research (September): 1337-1378.

Binz, O. and J. R. Graham. 2022. The information content of corporate earnings: Evidence from the Securities Exchange Act of 1934. Journal of Accounting Research (September): 1379-1418.

Binz, O., R. Hills and M. Kubic. 2023. Did the FASB codification reduce the complexity of applying U.S. GAAP? Journal of Accounting Research (December): 1479-1530.

Bird, A., S. A. Karolyi and T. G. Ruchti. 2023. How do firms respond to political uncertainty? Evidence from U.S. gubernatorial elections. Journal of Accounting Research (September): 1025-1061.

Bochkay, K., S. Markov, M. Subasi and E. Weisbrod. 2022. The roles of data providers and analysts in the production, dissemination, and pricing of street earnings. Journal of Accounting Research (December): 1695-1740.

Bol, J., L. Laviers and J. Sandvik. 2023. Creativity contests: An experimental investigation of eliciting employee creativity. Journal of Accounting Research (March): 47-94.

Bonetti, P. and G. Ormazabal. 2023. Boosting foreign investment: The role of certification of corporate governance. Journal of Accounting Research (March): 95-140.

Bordeman, A. and P. Demerjian. 2022. Do borrowers intentionally avoid covenant violations? A reexamination of the debt covenant hypothesis. Journal of Accounting Research (December): 1741-1774.

Bourveau, T., E. T. de George, A Ellahie and D. Macciocchi. 2022. The role of disclosure and information intermediaries in an unregulated capital market: Evidence from initial coin offerings. Journal of Accounting Research (March): 129-167.

Brown, N. C., G. T. Gale and S. M. Grant. 2022. How do disclosure repetition and interactivity influence investors' judgments? Journal of Accounting Research (December): 1775-1811.

Carnes, R. R., D. M. Christensen and P. E. Madsen. 2023. Externalities of financial statement fraud on the incoming accounting labor force. Journal of Accounting Research (December): 1531-1589.

Carson, E. and R. Simnett. 2022. Involvement of component auditors in multinational group audits: Determinants, audit quality, and audit fees. Journal of Accounting Research (September): 1419-1462.

Chan, E. W., J. B. Lill and V. S. Maas. 2023. Promote internally or hire externally? The role of gift exchange and performance measurement precision. Journal of Accounting Research (May): 493-530.

Chang, W., M. Dambra, B. Schonberger and I. Suk. 2023. Does sensationalism affect executive compensation? Evidence from pay ratio disclosure reform. Journal of Accounting Research (March): 187-242.

Chen, B. and J. K. Conaway. 2022. Do U.S. investors value foreign component auditors? Journal of Accounting Research (June): 805-851.

Chen, C., L. L. Li, L. Y. Lu and R. Wang. 2023. Flu fallout: Information production constraints and corporate disclosure. Journal of Accounting Research (September): 1063-1108.

Chen, K. C. W., T. Chen, W. Han and H. Yuan. 2022. Auditors under fire: The association between audit errors and the career setbacks of individual auditors. Journal of Accounting Research (June): 853-900.

Chen, W., P. Hribar and S. Melessa. 2023. Standard error biases when using generated regressors in accounting research. Journal of Accounting Research (May): 531-569.

Chen, X., Y. H. Cho, Y. Dou and B. Lev. 2022. Predicting future earnings changes using machine learning and detailed financial data. Journal of Accounting Research (May): 467-515.

Chen, Y., J. Huang, T. Li and J. Pittman. 2022. It's a small world: The importance of social connections with auditors to mutual fund managers' portfolio decisions. Journal of Accounting Research (June): 901-963.

Chircop, J., M. Fabrizi and P. Patrizia. 2023. Anti-Mafia police actions, criminal firms, and peer firm tax avoidance. Journal of Accounting Research (March): 243-277.

Choi, J. H., B. Gipper and S. Malik. 2023. Financial reporting quality and wage differentials: Evidence from worker-level data. Journal of Accounting Research (September): 1109-1158.

Choi, J. H., J. Pacelli, K. M. Rennekamp and S. Tomar. 2023. Do jobseekers value diversity information? Evidence from a field experiment and human capital disclosures. Journal of Accounting Research (June): 695-735.

Choudhary, P., K. Merkley and K. Schipper. 2022. The costs of waiving audit adjustments. Journal of Accounting Research (December): 1813-1857.

Chow, T., Z. Fan, L. Huang, O. Z. Li and S. Li. 2023. Reciprocity in corporate tax compliance-evidence from ozone pollution. Journal of Accounting Research (December): 1425-1477.

Cohen, S., I. Kadach, G. Ormazabal and S. Reichelstein. Executive compensation tied to ESG performance: International evidence. Journal of Accounting Research (June): 805-853.

Coles, J. L., E. Patel, N. Seegert and M. Smith. 2022. How do firms respond to corporate taxes? Journal of Accounting Research (June): 965-1006.

Commerford, B. P., S. A. Dennis, J. R. Joe and J. W. Ulla. 2022. Man versus machine: Complex estimates and auditor reliance on artificial intelligence. Journal of Accounting Research (March): 171-201.

Davila, A. and M. Guasch. 2022. Managers' body expansiveness, investor perceptions, and firm forecast errors and valuation. Journal of Accounting Research (May): 517-563.

DeHaan, E., N. Li and F. S. Zhou. 2023. Financial reporting and employee job search. Journal of Accounting Research (May): 571-617.

Deller, C. 2023. Beyond performance: Does assessed potential matter to employees' voluntary department decisions? Journal of Accounting Research (September): 981-1024.

Distelhorst, G. and J. Shin. 2023. Assessing the social impact of corporations: Evidence from management control interventions in the supply chain to increase worker wages. Journal of Accounting Research (June): 855-890.

Donohoe, M. P., H. Jang and P. Lisowski. 2022. Competitive externalities of tax cuts. Journal of Accounting Research (March): 201-259.

Duguay, R. 2022. The economic consequences of financial audit regulation in the charitable sector. Journal of Accounting Research (September): 1463-1498.

Duguay, R., T. Rauter and D. Samuels. 2023. The impact of open data on public procurement. Journal of Accounting Research (September): 1159-1224.

Dyck, A., K. V. Lins, L. Roth, M. Towner and H. F. Wagner. 2023. Renewable governance: Good for the environment? Journal of Accounting Research (March): 279-327.

Edmans, A., V. W. Fang and A. H. Huang. 2022. The long-term consequences of short-term incentives. Journal of Accounting Research (June): 1007-1046.

Elliott, W. B., B. T. Gale and J. L. Hobson. 2022. The joint influence of information push and value relevance on investor judgments and market efficiency. Journal of Accounting Research (June): 1049-1083.

Feichter, C., F. Moers and O. Timmermans. 2022. Relative performance evaluation and competitive aggressiveness. Journal of Accounting Research (December): 1859-1913.

Ferguson, D. 2023. Gaming the IRS' third-party reporting system: Evidence from pari-mutuel wagering. Journal of Accounting Research (September): 1225-1261.

Fiechter, P., J. Hitz and N. Lehmann. 2022. Real effects of a widespread CSR reporting mandate: Evidence from the European Union's CSR Directive. Journal of Accounting Research (September): 1499-1549.

Flam, R. W., J. Green, J. A. Lee and N. Y. Sharp. 2023. Ethnic minority analysts' participation in public earnings conference calls. Journal of Accounting Research (December): 1591-1631.

Gallo, L. A., K. V. Lynchand R. E. Tomy. 2023. Out of site, out of mind? The role of the government-appointed corporate monitor. Journal of Accounting Research (December): 1633-1698.

Gayle, G., L. Chen and R. A. Miller. 2022. Was Sarbanes-Oxley costly? Evidence from optimal contracting on CEO compensation. Journal of Accounting Research (September): 1189-1234.

Geertsema, P. and H. Lu. 2023. Relative valuation with machine learning. Journal of Accounting Research (March): 329-376.

Glaeser, S. and J. D. Omartian. 2022. Public firm presence, financial reporting, and the decline of U.S. manufacturing. Journal of Accounting Research (June): 1085-1130.

Goldstein, I. and S. Yang. 2023. The real effects of modern information technologies: Evidence from the EDGAR implementation. Journal of Accounting Research (December): 1699-1733.  (EDGAR refers to the SEC's Electronic Data Gathering, Analysis, and Retrieval system).

Gore, A. K., Y. Ji and S. L. Kulp. 2023. Do governments hide resources from unions? The influence of public sector unions on reported discretionary fund balance ratios. Journal of Accounting Research (December): 1735-1770.

Green, J., H. Louis and J. Sani. 2022. Intangible investments, scaling, and the trend in the accrual-cash flow association. Journal of Accounting Research (September): 1551-1582.

Greogoire, V. and C. Martineau. 2022. How is earnings news transmitted to stock prices? Journal of Accounting Research (March): 261-297.

Guggenmos, R. D., K. Rennekamp, R. Kristina and S Wang. 2022. The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers. Journal of Accounting Research (December): 1915-1945.

Hallman, N. J., J. Schmidt and A. M. Thompson. 2022. Audit implications of non-GAAP reporting. Journal of Accounting Research (December): 1947-1989.

Hribar, P., R. Mergenthaler, A. Roeschley, S. Young and C. X. Zhao. 2022. Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements. Journal of Accounting Research (March): 299-351.

Infuehr, J. and V. Laux. 2022. Managerial optimism and debt covenants. Journal of Accounting Research (March): 353-371.

Journal of Accounting Research. 2022. 2021 excellence in refereeing. Journal of Accounting Research (June): 709-710.

Journal of Accounting Research. 2022. Erratum. Journal of Accounting Research (September): 1635-1646.

Journal of Accounting Research. 2023. 2022 excellence in refereeing. Journal of Accounting Research (June): 693-694.

Kim, S. 2022. Delays in banks' loan provisioning and economic downturns: Evidence from the U.S. housing market. Journal of Accounting Research (June): 711-754.

Kleymenova, A. and R. E. Tomy. 2022. Observing enforcement: Evidence from banking. Journal of Accounting Research (September): 1583-1633.

Knechel, W. R. and D. Williams. 2023. The effect of client industry agglomerations on auditor industry specialization. Journal of Accounting Research (December): 1771-1825.

Kvaloy, O. and T. E. Olsen. 2023. Balanced scorecards: A relational contract approach. Journal of Accounting Research (May): 619-652.

Li, B. and M. Venkatachalam. 2022. Leveraging big data to study information dissemination of material firm events. Journal of Accounting Research (May): 565-606.

Lin, P., S. H. Teoh, Y. Wang and J. Yan. 2022. Face value: Trait impressions, performance characteristics, and market outcomes for financial analysts. Journal of Accounting Research (May): 653-705.

Liu, J., W. Shi, C. Zeng and G. Zhang. 2023. Does public firms' mandatory IFRS reporting crowd out private firms' capital investment? Journal of Accounting Research (September): 1263-1312.

Liu, L. Y. and S. Lu. 2023. The effect of firms' information exposure on safeguarding employee health: Evidence from COVID-19. Journal of Accounting Research (June): 891-933.

Liu, M. 2022. Assessing human information processing in lending decisions: A machine learning approach. Journal of Accounting Research (May): 607-651.

Lu, J. 2022. Limited attention: Implications for financial reporting. Journal of Accounting Research (December): 1991-2027.

Mahieux, L., H. Sapra and G. Zhang. 2023. CECL: Timely loan loss provisioning and bank regulation. Journal of Accounting Research (March): 3-46.

Neilson, J. J., S. G. Ryan, K. P. Wang and B. Xie. 2022. Asset-level transparency and the (E)valuation of asset-backed securities. Journal of Accounting Research (June): 1131-1183.

Nicoletti, A. and C. Zhu. 2023. Economic consequences of transparency regulation: Evidence from bank mortgage lending. Journal of Accounting Research (December): 1827-1871.

Olbert, M. and P. H. Severin. 2023. Private equity and local public finances. Journal of Accounting Research (September): 1313-1362.

Pawliczek, A., A. N. Skinner and S. L. C. Zechman. 2022. Facilitating tacit collusion through voluntary disclosure: Evidence from common ownership. Journal of Accounting Research (December): 1651-1693.

Rajgopal, S. and P. Tantri. 2023. Does a government mandate crowd out voluntary corporate social responsibility? Evidence from India. Journal of Accounting Research (March): 415-447.

Smith, K. C. and E. C. So. 2022. Measuring risk information. Journal of Accounting Research (May): 375-426.

Tomar, S. 2023. Greenhouse gas disclosure and emissions benchmarking. Journal of Accounting Research (May): 451-492.

Wang, L. L. 2023. Transmission effects of ESG disclosure regulations through bank lending networks. Journal of Accounting Research (June): 935-978.

Xu, J., B. Xin and Y. Xiong. 2023. The value of mandatory certification: A real effects perspective. Journal of Accounting Research (March): 377-413.

Zimmerman, A., D. Barr-Pulliam, J. Lee and M. Minutti-Meza. 2023. Auditors' use of in-house specialists. Journal of Accounting Research (September): 1363-1418.

Zureich, J. 2023. The (un)controllability principle: The benefits of holding employees accountable for uncontrollable factors. Journal of Accounting Research (May): 653-690.

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