Management And Accounting Web

Review of Accounting Studies 2022

Volumes 27(1) - 27(4)

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

Review of Accounting Studies 1996-2023Journal Updates by Year

Al-Hadi, A., G. Taylor and G. Richardson. 2022. Are corruption and corporate tax avoidance in the United States related? Review of Accounting Studies 27(1): 344-389.

Anantharaman, D., F. Gao and H. Manchiraju. 2022. Does social responsibility begin at home? The relation between firms' pension policies and corporate social responsibility (CSR) activities. Review of Accounting Studies 27(1): 76-121.

Arif, S., J. D. Kepler, J. Schroeder and D. Taylor. 2022. Audit process, private information, and insider trading. Review of Accounting Studies 27(3): 1125-1156.

Ball, R., G. Sadka and A. Tseng. 2022. Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk. Review of Accounting Studies 27(2): 607-646.

Ball, R., G. Sadka and A. Tseng. 2022. Correction to: Using accounting earnings and aggregate economic indicators to estimate firm-level systematic risk. Review of Accounting Studies 27(2): 647-648.

Ballew, H., M. Iselin and A. Nicoletti. 2022. Accounting-based thresholds and growth decisions in the banking industry. Review of Accounting Studies 27(1): 232-274.

Basu, S., J. Vitanza, W. Wang and X. R. Zhu. 2022. Walking the walk? Bank ESG disclosures and home mortgage lending. Review of Accounting Studies 27(3): 779-821.

Beneish, M. D., C. R. Harvey and P. Vorst. 2022. Unpatented innovation and merger synergies. Review of Accounting Studies 27(2): 706-744.

Bhattacharya, N., T. E. Christensen,  Q. Liao and B. Ouyang. 2022. Can short sellers constrain aggressive non-GAAP reporting? Review of Accounting Studies 27(2): 391-440.

Billings, M. B., A. Klein and Y. C. Shi. 2022. Investors' response to the #MeToo movement: Does corporate culture matter? Review of Accounting Studies 27(3): 897-937.

Blankespoor, E., B. E. Hendricks, J. Piotroski and C. Synn. 2022. Real-time revenue and firm disclosure. Review of Accounting Studies 27(3): 1079-1116.

Blaylock, B. S., J. F. Downes, M. E. Mathis and S. D. White. 2022. Do bondholders incorporate expected repatriation taxes into their pricing of debt? Review of Accounting Studies 27(4): 1457-1492.

Bol, J. C. and J. Leiby. 2022. Status motives and agent-to-agent information. Review of Accounting Studies 27(1): 122-147.

Christensen, D. M., D. G. Kenchington and R. Laux. 2022. How do most low ETR firms avoid paying taxes? Review of Accounting Studies 27(2): 570-606.

Cohen, D., B. Li, N. Li and Y. Lou. 2022. Major government customers and loan contract terms. Review of Accounting Studies 27(1): 275-312.

Curtis, Q. D. and J. J. Hopkins. 2022. Career concerns for revealing misreporting. Review of Accounting Studies 27(1): 1-34.

Darendeli, A., K. K. F. Law and M. Shen. 2022. Green new hiring. Review of Accounting Studies 27(3): 986-1037.

Dikolli, S. S., M. M. Frank, Z. M. Guo and L. J. Lynch. 2022. Walk the talk: ESG mutual fund voting on shareholder proposals. Review of Accounting Studies 27(3): 864-896.

Donelson, D. C., J. L. Glenn and C. G. Yust. 2022. Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance. Review of Accounting Studies 27(2): 519-569.

Ertan, A. 2022. Real earnings through syndicated lending. Review of Accounting Studies 27(4): 1157-1198.

Ertan, A., S. A. Karolyi, P. W. Kelly and R. Stoumbos. 2022. Earnings announcement return extrapolation. Review of Accounting Studies 27(1): 185-230.

Ertan, A., S. A. Karolyi, P. W. Kelly and R. Stoumbos. 2022. Correction to: Earnings announcement return extrapolation. Review of Accounting Studies 27(1): 231.

Fedyk, A., J. Hodson, N. Khimich and T. Fedyk. 2022. Is artificial intelligence improving the audit process? Review of Accounting Studies 27(3): 938-985.

Feng, R., M. D. Kimbrough and S. Wei. 2022. The role of information transparency in the product market: An examination of the sustainability of profitability differences. Review of Accounting Studies 27(2): 668-705.

Finley, A. R., C. M. Hall and A. R. Marino. 2022. Negotiation and executive gender pay gaps in nonprofit organizations. Review of Accounting Studies 27(4): 1357-1388.

Fischer, P., C. Kim and F. Zhou. 2022. Disagreement about fundamentals: Measurement and consequences. Review of Accounting Studies 27(4): 1423-1456.

Ham, C. G., Z. R. Kaplan and Z. R. Lemayian. 2022. Rationalizing forecast inefficiency. Review of Accounting Studies 27(1): 313-343.

Hand, J. R. M., H. Laurion, A. Lawrence and N. Martin. 2022. Explaining firms' earnings announcement stock returns using FactSet and I/B/E/S data feeds. Review of Accounting Studies 27(4): 1389-1420.

Hand, J. R. M., H. Laurion, A. Lawrence and N. Martin. 2022. Correction to: Explaining firms' earnings announcement stock returns using FactSet and I/B/E/S data feeds. Review of Accounting Studies 27(4): 1421-1422.

Huang, A. H., J. Shen and A. Y. Zang. 2022. The unintended benefit of the risk factor mandate of 2005. Review of Accounting Studies 27(4): 1319-1355.

Huang, A. H., J. Shen and A. Y. Zang. 2022. Correction to: The unintended benefit of the risk factor mandate of 2005. Review of Accounting Studies 27(4): 1356.

Israeli, D., R. Kasznik and S. A. Sridharan. 2022. Unexpected distractions and investor attention to corporate announcements. Review of Accounting Studies 27(2): 477-518.

Kim, J., S. McGuire and R. Wilson. 2022. Expected economic growth and investment in corporate tax planning. Review of Accounting Studies 27(2): 745-778.

Lawrence, L. 2022. Practical issues to consider when working with big data. Review of Accounting Studies 27(3): 1117-1124.

Lehmer, T., B. Lourie and D. Shanthikumar. 2022. Brokerage trading volume and analysts' earnings forecasts: A conflict of interest? Review of Accounting Studies 27(2): 441-476.

Na, K. and W. Yan. 2022. Languages and corporate tax avoidance. Review of Accounting Studies 27(1): 148-184.

Nekrasov, A., S. H. Teoh and S. Wu. 2022. Visuals and attention to earnings news on twitter. Review of Accounting Studies 27(4): 1233-1275.

Nienhaus, M. 2022. Executive equity incentives and opportunistic manager behavior: New evidence from a quasi-natural experiment. Review of Accounting Studies 27(4): 1276-1318.

Ohlson, J. A. 2022. Researchers' data analysis choices: An excess of false positives? Review of Accounting Studies 27(2): 649-667.

Oswald, D., A. Simpson and P. Zarowin. 2022. Capitalization vs. expensing and the behavior of R&D expenditures. Review of Accounting Studies 27(4): 1199-1232.

Raghunandan, A. and S. Rajgopal. 2022. Do ESG funds make stakeholder-friendly investments? Review of Accounting Studies 27(3): 822-863.

Ranasinghe, T., K. Sivaramakrishnan and L. Yi. 2022. Hedging, hedge accounting, and earnings predictability. Review of Accounting Studies 27(1): 35-75.

Rawson, C. 2022. Manager perception and proprietary investment disclosure. Review of Accounting Studies 27(4): 1493-1525.

Rawson, C. 2022. Correction to: Manager perception and proprietary investment disclosure. Review of Accounting Studies 27(4): 1526.

Thomas, J., W. Yao, F. Zhang and W. Zhu. 2022. Meet, beat, and pollute. Review of Accounting Studies 27(3): 1038-1078.

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