Volumes 28(1) - 28(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Review of Accounting Studies 1996-2023
| Journal Updates by Year
Abernethy, M. A., J. Bouwens, C. Hofmann and L. van Lent. 2023. Altruism, social norms, and incentive contract design. Review of Accounting Studies 28(2): 570-614.
Aharoni, G., B. Lim, L. P. Litov and J. B. Neyland. 2023. Expert advice in the presence of conflicts of interest: The case of star-crossed acquisitions. Review of Accounting Studies 28(4): 1972-2001.
Albuquerque, A., B. Bennet, C. Custodio and D. Cvijanovic. 2023. CEO compensation and real estate prices: Pay for luck or pay for action? Review of Accounting Studies 28(4): 2401-2447.
Alhusaini, B., K. L. Chapman and H. D. White. 2023. Private disclosure and myopia: Evidence from the JOBS act. Review of Accounting Studies 28(3): 1570-1617.
Allen, E. J., J. C. Allen, S. Raghavan and D. H. Solomon. 2023. On tax efficiency of startup firms. Review of Accounting Studies 28(4): 1887-1928.
Amiraslani, H., K. V. Lins, H. Servaes and A. Tamayo. 2023. Trust, social capital, and the bond market benefits of ESG performance. Review of Accounting Studies 28(1): 421-462.
Anderson, J., Y. Cao, E. J. Riedl and S. Xiaotong. 2023. Other comprehensive income, its components, and analysts' forecasts. Review of Accounting Studies 28(2): 792-826.
Argyro Panaaretou, W. L., G. Pawlina and C. Shakespeare. 2023. What can we learn about credit risk from debt valuation adjustments? Review of Accounting Studies 28(4): 2556-2588.
Asante-Appiah, B. and T. A. Lambert. 2023. The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk. Review of Accounting Studies 28(4): 2589-2641.
Baginski, S. P., J. L. Campbell, P. W. Ryu and J. D. Warren. 2023. The association between current earnings surprises and the ex post bias of concurrently issued management forecasts. Review of Accounting Studies 28(4): 2104-2149.
Banker, R. D., X. Ma, C. Pomare and Y. Zhang. 2023. When doing good for society is good for shareholders: Importance of alignment between strategy and CSR performance. Review of Accounting Studies 28(2): 1074-1106.
Bhattacharya, N., N. S. Chang and R. Chiorean. 2023. Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules. Review of Accounting Studies 28(4): 2196-2232.
Bourveau, T., J. V. Chen, F. Elfers and J. Pierk. 2023. Public peers, accounting comparability, and value relevance of private firms' financial reporting. Review of Accounting Studies 28(4): 2642-2676.
Breuer, M. and H. H. Schutt. 2023. Accounting for uncertainty: An application of Bayesian methods to accruals models. Review of Accounting Studies 28(2): 726-768.
Callen, J. L.. R. Kaniel and D. Segal. 2023. Filing speed, information leakage, and price formation. Review of Accounting Studies 28(3): 1618-1656.
Casas-Arce, P., C. Deller, F. A. Martinez-Jerez and J. M. Narciso. 2023. Knowing that you know: Incentive effects of relative performance disclosure. Review of Accounting Studies 28(1): 91-125.
Caskey, J., K. Huang and D. Saavedra. 2023. Noncompliance with SEC regulations: Evidence from timely loan disclosures. Review of Accounting Studies 28(1): 126-163.
Chapman, K., M. Drake, J. H. Schroeder and T. Seidel. 2023. Earnings announcement delays and implications for the auditor-client relationship. Review of Accounting Studies 28(1): 45-90.
Chen, C. and L. Y. Li. 2023. Is hiring fast a good sign? The informativeness of job vacancy duration for future firm profitability. Review of Accounting Studies 28(3): 1316-1353.
Chen, J., N. Li and X. Zhou. 2023. Equity financing incentive and corporate disclosure: New causal evidence from SEO deregulation. Review of Accounting Studies 28(2): 1003-1034.
Chen, N. X., P. Chiu and T. Shevlin. 2023. The persistence and pricing of changes in multinational firms' foreign cash holdings. Review of Accounting Studies 28(4): 2476-2515.
Chen, S. 2023. The economic consequences of ceasing option backdating. Review of Accounting Studies 28(4): 2039-2074.
Cho, M. and G. V. Krishnan. 2023. Principles-based accounting standards and audit outcomes: Empirical evidence. Review of Accounting Studies 28(1): 164-200.
Christensen, D. M., A. Morris, B. R. Walther and L. A. Wellman. 2023. Political information flow and management guidance. Review of Accounting Studies 28(3): 1466-1499.
Coleman, B., M. Drake, J. Pacelli and B. Twedt. 2023. Brokerage relationships and analyst forecasts: Evidence from the protocol for broker recruiting. Review of Accounting Studies 28(4): 2075-2103.
Cready, W. M., T. J. Lopez, C. A. Sisneros and S. R. Stinson. 2023. Empirical implications of incorrect special item tax rate assumptions. Review of Accounting Studies 28(2): 958-1002.
Cziffra, J., S. Fortin and Z. Singer. 2023. Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: The case of Canada and the United States. Review of Accounting Studies 28(2): 1035-1073.
Dai, X., F. Gao, L. L. Lisic and I. X. Zhang. 2023. Corporate social performance and the managerial labor market. Review of Accounting Studies 28(1): 307-339.
Demere, P. 2023. Is tax return information useful to equity investors? Review of Accounting Studies 28(3): 1413-1465.
Dietrich, J. R., K. A. Muller III and E. J. Riedl. 2023. On the validity of asymmetric timeliness measures of accounting conservatism. Review of Accounting Studies 28(4): 2150-2195.
Drake, K. D., E. Engel and M. A. Martin. 2022. Investigating discretion in executive contracting: Extracting private information from valuation allowance decisions. Review of Accounting Studies 28(2): 533-569.
Drake, M. S., J. R. Moon Jr., B. J. Twedt and J. D. Warren. 2023. Social media analysts and sell-side analyst research. Review of Accounting Studies 28(1): 385-420.
Foster, G. 2023. Real earnings management in the motion picture industry: Strengthening the inferences from academic research. Review of Accounting Studies 28(3): 1250-1262.
Fox, Z. D. and R. Wilson. 2023. Double trouble? IRS's attention to financial accounting restatements. Review of Accounting Studies 28(4): 2002-2038.
Francoeur, C., Y. Li, Z. Singer and J. Zhang. 2023. Earnings forecasts of female CEOs: Quality and consequences. Review of Accounting Studies 28(3): 1721-1764.
Gallemore, J. 2023. Bank financial reporting opacity and regulatory intervention. Review of Accounting Studies 28(3): 1765-1810.
Gong, J. J., M. Young and A. Zhou. 2023. Real earnings management and the strategic release of new products: Evidence from the motion picture industry. Review of Accounting Studies 28(3): 1209-1249.
Gu, F., B. Lev and C. Zhu. 2023. All losses are not alike: Real versus accounting-driven reported losses. Review of Accounting Studies 28(3): 1141-1189.
Hall, C., J. S. Judd and J. Sunder. 2023. Auditor conservatism, audit quality, and real consequences for clients. Review of Accounting Studies 28(2): 689-725.
Hallman, N., J. S. Howe and W. Wang. 2023. Analyst coverage and syndicated lending. Review of Accounting Studies 28(3): 1531-1569.
Ham, C. G., Z. R. Kaplan and S. Utke. 2023. Attention to dividends, inattention to earnings? Review of Accounting Studies 28(1): 265-306.
Harris, E. E., D. G. Neely and G. D. Saxton. 2023. Social media, signaling, and donations: Testing the financial returns on nonprofits' social media investment. Review of Accounting Studies 28(2): 658-688.
Hofmann, C., S. Huddart and T. Pfeiffer. 2023. An analysis of net-outcome contracting with applications to equity-based compensation. Review of Accounting Studies 28(3): 1657-1689.
Hope, O. and J. Liu. 2023. Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program. Review of Accounting Studies 28(4): 2233-2270.
Hope, O., C. Li, M. S. Ma and X. Su. 2023. Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic. Review of Accounting Studies 28(4): 2319-2360.
Hu, J., S. Li and T. Shevlin. 2023. How does the market for corporate control impact tax avoidance? Evidence from international M&A laws. Review of Accounting Studies 28(1): 340-383.
Huang, R., C. Marquardt and B. Zhang. 2023. Revenue-expense matching and performance measure choice. Review of Accounting Studies 28(3): 1690-1720.
Huang, S., H. Tan, X. Wang and C. Yu. 2023. Valuation uncertainty and analysts' use of DCF models. Review of Accounting Studies 28(2): 827-861.
Johnson, B. A., L. L. Lisic, J. S. Moon and M. Wang. 2023. SEC comment letters on form S-4 and M&A accounting quality. Review of Accounting Studies 28(2): 862-909.
Jost, P. J. 2023. Auditing versus monitoring and the role of commitment. Review of Accounting Studies 28(1): 463-496.
Kapons, M., P. Kelly, R. Stoumbos and R. Zambrana. 2023. Dividends, trust, and firm value. Review of Accounting Studies 28(3): 1354-1387.
Kim, J., C. Wang and F. Wu. 2023. The real effects of risk disclosures: Evidence from climate change reporting in 10-Ks. Review of Accounting Studies 28(4): 2271-2318.
Kim, J., E. Lee, X. Tang and J. Zhang. 2023. Collusive versus coercive corporate corruption: Evidence from demand-side shocks and supply-side disclosures. Review of Accounting Studies 28(4): 1929-1970.
Kim, J., E. Lee, X. Tang and J. Zhang. 2023. Correction to: Collusive versus coercive corporate corruption: Evidence from demand-side shocks and supply-side disclosures. Review of Accounting Studies 28(4): 1971.
Kim, J. M. 2023. Uncertainty about managerial horizon and voluntary disclosure. Review of Accounting Studies 28(2): 615-657.
Koonce, L., Z. Leitter and B. White. 2023. The effect of a warning on investors' reactions to disclosure readability. Review of Accounting Studies 28(2): 769-791.
Lennox, C. S., J. J. Schmidt and A. M. Thompson. 2023. Why are expanded audit reports not informative to investors? Evidence from the United Kingdom. Review of Accounting Studies 28(1): 497-532.
Lewellen, C. M. 2023. Tax haven incorporation and financial reporting transparency. Review of Accounting Studies 28(3): 1811-1855.
Li, Q., E. L. Maydew, R. H. Willis and L. Xu. 2023. Taxes and director independence: Evidence from board reforms worldwide. Review of Accounting Studies 28(2): 910-957.
Martens, T. 2023. The disclosure function of the U.S. patent system: Evidence from the PTDL program and extreme snowfall. Review of Accounting Studies 28(1): 237-264.
Mauritz, C., M. Nienhaus and C. Oehler. 2023. The role of individual audit partners for narrative disclosures. Review of Accounting Studies 28(1): 1-44.
Pham, M. H., Y. Merkoulova and C. Veld. 2023. Credit risk assessment and executives' legal expertise. Review of Accounting Studies 28(4): 2361-2400.
Pope, P. F. and T. Wang. 2023. Analyst ability and research effort: Non-EPS forecast provision as a research quality signal. Review of Accounting Studies 28(3): 1263-1315.
Ranasinghe, T., L. Yi and L. Zhou. 2023. Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry. Review of Accounting Studies 28(2): 1107-1139.
Reineke, R., K. Weiskirchner-Merten and S. Wielenberg. 2023. When do firms use one set of books in an international tax compliance game? Review of Accounting Studies 28(3): 1856-1885.
Ryan, S. and B. Seitz. 2023. Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities. Review of Accounting Studies 28(4): 2516-2555.
Saavedra, D. 2023. Do firms follow the SEC's confidential treatment protocols? Evidence from credit agreements. Review of Accounting Studies 28(3): 1388-1412.
Serafeim, G. and A. Yoon. 2023. Stock price reactions to ESG news: The role of ESG ratings and disagreement. Review of Accounting Studies 28(3): 1500-1530.
Srivastava, A. 2023. Trivialization of the bottom line and losing relevance of losses. Review of Accounting Studies 28(3): 1190-1208.
Su, B. 2023. Banking practices and borrowing firms' financial reporting quality: Evidence from bank cross-selling. Review of Accounting Studies 28(1): 201-236.
Welch, K. and A. Yoon. 2023. Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions. Review of Accounting Studies 28(4): 2448-2475.
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