Volumes 26(1) - 26(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Review of Accounting Studies 1996-2021
| Journal Updates by Year
Aobdia, D., S. Siddiqui and A. Vinelli. 2021. Heterogeneity in expertise in a credence goods setting: Evidence from audit partners. Review of Accounting Studies 26(2): 693-729.
Baldenius, T., X. Meng and L. Qiu. 2021. The value of board commitment. Review of Accounting Studies 26(4): 1587-1622.
Beck, A., C. Gilstrap, J. Rippy and B. Vansant. 2021. Strategic reporting by nonprofit hospitals: An examination of bad debt and charity care. Review of Accounting Studies 26(3): 933-970.
Bertomeu, J., E. Cheynel, E. Floyd and W. Pan. 2021. Using machine learning to detect misstatements. Review of Accounting Studies 26(2): 468-519.
Bertomeu, J., I. Vaysman and W. Xue. 2021. Voluntary versus mandatory disclosure. Review of Accounting Studies 26(2): 658-692.
Billings, M. B., M. C. Cedergren and S. Dube. 2021. Does litigation change managers' beliefs about the value of voluntarily disclosing bad news? Review of Accounting Studies 26(4): 1456-1491.
Byard, D., M. Darrough and J. Suh. 2021. Re-examining the impact of mandatory IFRS adoption on IPO underpricing. Review of Accounting Studies 26(4): 1344-1389.
Cadman, B., R. Carrizosa and X. Peng. 2021. Correction to: Cadman, B., R. Carrizosa and X. Peng. 2020. Inducement grants, hiring announcements, and adverse selection for CEOs. Review of Accounting Studies 25(1): 279-312. Review of Accounting Studies 26(2): 864-865.
Call, A. C., M. Hewitt, J. Watkins and T. L. Yohn. 2021. Analysts' annual earnings forecasts and changes to the I/B/E/S database. Review of Accounting Studies 26(1): 1-36.
Chen, T., H. Levy, X. Martin and R. Shalev. 2021. Buying products from whom you know: Personal connections and information asymmetry in supply chain relationships. Review of Accounting Studies 26(4): 1492-1531.
Christ, M. H., S. A. Emett, S. L. Summers and D. A. Wood. 2021. Prepare for takeoff: Improving asset measurement and audit quality with drone-enabled inventory audit procedures. Review of Accounting Studies 26(4): 1323-1343.
Christensen, H. B., L. Hail and C. Leuz. 2021. Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies 26(3): 1176-1248.
Christensen, T. E., E. Gomez, M. Ma and J. Pan. 2021. Analysts' role in shaping non-GAAP reporting: Evidence from a natural experiment. Review of Accounting Studies 26(1): 172-217.
Chy, M. and O. Hope. 2021. Real effects of auditor conservatism. Review of Accounting Studies 26(2): 730-771.
Crawford, S., G. Markarian, V. Musla and R. Price. 2021. Oil prices, earnings, and stock returns. Review of Accounting Studies 26(1): 218-257.
Curtis, A., V. Li and P. H. Patrick. 2021. The use of adjusted earnings in performance evaluation. Review of Accounting Studies 26(4): 1290-1322.
Dai, L., R. Shen and B. Zhang. 2021. Does the media spotlight burn or spur innovation? Review of Accounting Studies 26(1): 343-390.
Donovan, J., J. Jennings, K. Koharki and J. Lee. 2021. Measuring risk using qualitative disclosure. Review of Accounting Studies 26(2): 815-863.
Downar, B., J. Ernstberger, S. Reichelstein, S. Schwenen and A. Zaklan. 2021. The impact of carbon disclosure mandates on emissions and financial operating performance. Review of Accounting Studies 26(3): 1137-1175.
Ecker, F., J. Francis, P. Olsson and K. Schipper. 2021. Non-random sampling and association tests on realized returns and risk proxies. Review of Accounting Studies 26(2): 772-814.
Ellahie, A. 2021. Earnings beta. Review of Accounting Studies 26(1): 81-123. (Easy-to-construct earnings beta is useful for researchers requiring a measure of systematic risk).
Ellahie, A. and X. Peng. 2021. Management forecasts of volatility. Review of Accounting Studies 26(2): 620-657.
Even-Tov, O. and N. B. Ozel. 2021. What moves stock prices around credit rating changes? Review of Accounting Studies 26(4): 1390-1427.
Fang, B. and O. Hope. 2021. Analyst teams. Review of Accounting Studies 26(2): 425-467. (The impact of teamwork on sell-side analysts' performance).
Gleason, C. A., S. Kieback, M. Thomsen and C. Watrin. 2021. Monitoring or payroll maximization? What happens when workers enter the boardroom? Review of Accounting Studies 26(3): 1046-1087.
Grieser, W., W. J. Hadlock and J. R. Pierce. 2021. Doing good when doing well: Evidence on real earnings management. Review of Accounting Studies 26(3): 906-932.
Holzman, E. R., N. T. Marshall, J. H. Schroeder and T. L. Yohn. 2021. Is all disaggregation good for investors? Evidence from earnings announcements. Review of Accounting Studies 26(2): 520-558.
Honigsberg, C., S. P. Katz, S. Mutlu and G. Sadka. 2021. State contract law and the use of accounting information in debt contracts. Review of Accounting Studies 26(1): 124-171.
Kang, J. K., C. D. Williams and R. Wittenberg-Moerman. 2021. CDS trading and nonrelationship lending dynamics. Review of Accounting Studies 26(1): 258-292.
Kent, R. and J. Birt. 2021. IAS 7 and value relevance: The direct method versus the indirect method. Review of Accounting Studies 26(4): 1532-1586. (Circumstances where the direct method statement of cash flows provides more value relevant information).
Kim, J. M., D. J. Taylor and R. E. Verrecchia. 2021. Voluntary disclosure when private information and disclosure costs are jointly determined. Review of Accounting Studies 26(3): 971-1003.
Lundholm, R. J. 2021. FSA in an ETF world. Review of Accounting Studies 26(4): 1428-1455. (Financial statement analysis in the presence of an electronically traded fund).
Pawliczek, A., A. N. Skinner and L. A. Wellman. 2021. A new take on voice: The influence of BlackRock's 'Dear CEO' letters. Review of Accounting Studies 26(3): 1088-1136.
Penman, S. H. and X. Zhang. 2021. Connecting book rate of return to risk and return: The information conveyed by conservative accounting. Review of Accounting Studies 26(1): 391-423.
Raghunandan, A. 2021. Financial misconduct and employee mistreatment: Evidence from wage theft. Review of Accounting Studies 26(3): 867-905.
Rajgopal, S., S. Srinivasan and X. Zheng. 2021. Measuring audit quality. Review of Accounting Studies 26(2): 559-619.
Regenburg, K. and M. N. B. Seitz. 2021. Criminals, bankruptcy, and cost of debt. Review of Accounting Studies 26(3): 1004-1045.
Ryans, J. P. 2021. Textual classification of SEC comment letters. Review of Accounting Studies 26(1): 37-80.
Shao, S., R. Stoumbos and F. Zhang. 2021. The power of firm fundamental information in explaining stock returns. Review of Accounting Studies 26(4): 1249-1289.
Truong, C., T. H. Nguyen and T. Huynh. 2021. Customer satisfaction and the cost of capital. Review of Accounting Studies 26(1): 293-342.