Accounting Review

Article	Citations
October 2023 Placement ADS	273
Editorial Policy	147
MAY 2024 PLACEMENT ADS	131
January 2024 Placement ADS	104
ELPR: A New Measure of Capital Adequacy for Commercial Banks	97
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches	64
CEO Overconfidence and Bonus Target Ratcheting	60
Using Economic Links between Firms to Detect Accounting Fraud	54
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates	45
How Costly is Tax Avoidance? Evidence from Structural Estimation	44
Asymmetric Disclosure, Noise Trade, and Firm Valuation	42
“What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System	41
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times	41
Disclosure and Dynamic Risk Sharing with a Large Shareholder	40
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns	39
Political Connections and Accounting Conservatism	38
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation	34
GAAP Earnings Forecast Quality: Implications for Research	33
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?	32
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	32
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO	31
Does Meeting Financial Expectations Boost Employee Satisfaction?	31
The Effect of Innovation Box Regimes on Investment and Employment Activity	29
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation	29
Understanding the Ecosystem of Enterprise Risk Governance	29

The Disclosure and Consequences of U.S. Critical Audit Matters	28
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	28
Changes in Risk Factor Disclosures and the Variance Risk Premium	28
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	27
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators	26
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions	25
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?	25
Customer Shopping Behavior and the Persistence of Revenues and Earnings	25
The Effect of Financial Regulation on Nonfinancial Violations	25
Shaping Incentives through Measurement and Contracts	25
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities	25
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting	25
Managing Quality Control System Changes: How Audit Firm Leaders Experience and Navigate Conflicting Institutional Demands	25
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality	24
November 2022 Placement Ads	23
The Demand for Internal Auditors following Accounting and Operational Failures	23
An Examination of the Listing of Analyst Coverage on Corporate Websites	23
Editorial Policy	23
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment	23
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field	22
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office	22
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information	21
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers	21
Owner Exposure through Firm Disclosure	20
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls	20
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets	20
Say on Pay Laws and Insider Trading	19
Covers and Front Matter	19
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct	19
Corporate Tax Benefits from Hometown-Connected Politicians	19
Voluntary Disclosure Quality and Analyst Coverage	19
Editorial Policy	18
Covers and Front Matter	17
The Effect of Relative Performance Evaluations on Employee Judgments of and Behavioral Responses to Managerial Monitoring	17
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work	17
Motivational Optimism and Short-Term Investment Efficiency	17
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics	17
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty	17
Externalities of Accounting Disclosures: Evidence from the Federal Reserve	17
Fracking Disclosure, Collateral Value, and the Mortgage Market	17
Covers and Front Matter	16
Covers and Front Matter	16
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?	16
Anticipatory Effects around Proposed Regulation: Evidence from Basel III	16
CFO Gaps: Determinants and Impact on the Corporate Information Environment	16
Covers and Front Matter	16
The Usefulness of Credit Ratings for Accounting Fraud Prediction	15
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts	15
Cybersecurity Risk and Bank Loan Contracting	15
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes	15

Strategic Disclosure Incentives in a Multisegment Firm	15
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits	15
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations	15
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments	14
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality	14
Covers and Front Matter	14
Identifying the Relationship between Earnings and Prices	14
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding	14
Global versus Local ESG Ratings: Evidence from China	14
Wall Street and Product Quality: The Duality of Analysts	14
Profit Shifting during Foreign Tax Holidays	13
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability	13
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements	13
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.	13
Erratum	13
Disclosing Labor Demand: Evidence from Online Job Postings	13
Covers and Front Matter	13
CEO Risk Taking Equity Incentives and Workplace Misconduct	13
Private Pre-Decision Information and the Pay–Performance Relation	13
Editorial Policy	13
Non-Price and Price Performance Vesting Provisions and CEO Incentives	13
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism	13
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals	12
Covers and Front Matter	12
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations	12
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices	12
September 2023 Placement ADS	12
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule	12
Local Political Corruption and Financial Reporting Conservatism	12
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession	12
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals	12
July 2022 Placement Ads	12
Covers and Front Matter	12
News at the Bell and a Level Playing Field	12
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs	12
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences	11
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets	11
The Real Effects of Accounting on R&D Alliance Formations and Innovation: Evidence from ASC 606	11
Covers and Front Matter	11
July 2023 Placement ADS	11
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?	11
March 2022 Placement Ads	11
Insider Horizon and Disclosure Policies	11
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income	10
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?	10
Contract Disclosure under External Scrutiny	10
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 34	10
Annual Editor Report	10
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability	10
Editorial Policy	10
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings	10
Insider Trading in News Deserts	10
Does Referral-Based Hiring Exacerbate Agency Problems?	10
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings	10
Technology Coopetition and Voluntary Disclosures of Innovation	10
Corporate Tax Enforcement and Business Activity	10
Competition and Reward Practices: Evidence from Public Schools	9
Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls	9
Covers and Front Matter	9
The Value of Eliciting Information: Evidence from Sell-Side Analysts	9
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships	9
Does Political Uncertainty Obfuscate Narrative Disclosure?	9
Proprietary Information Cost of Contracting with the Government	9
Early-Warning Signals and Risk-Shifting Incentives	9
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9	9
Taxes and Haven Activities: Evidence from Linguistic Cues	9
Are There Externalities of Private Firm News Disclosure? Evidence from Public Firms’ Investment	9
Unintended Real Effects of EDGAR: Evidence from Corporate Innovation	9
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters	9
Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act	9
Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request	9
Are SPAC Revenue Forecasts Informative?	8
Disclosing Endogenous Cost Information	8
Does Litigation Risk Shape Environmental Disclosure Decisions? Evidence from Peers’ Environmental Disclosure Lawsuits	8
Editorial Policy	8
Influence of Control Precision and Prior Collaboration Experience on Trust and Cooperation in Inter-Organizational Relationships	8
Revealed Proprietary Information Disclosure	8
Reliance on Algorithmic Estimates: The Joint Influence of Algorithm Adaptability and Estimation Uncertainty	8
Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives	8
Do Corporate Taxes Affect Executive Compensation?	8

Editorial Policy	8
The Brand Value of Earnings: An Event Study of Consumer Responses to Earnings Announcements	8
Are Private Firms More Aggressive Tax Planners?	8
Banks’ Motivations for Designating Securities as Held to Maturity	8
Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End	8
Editorial Policy	8
Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results	7
Do High-Quality Auditors Improve Non-GAAP Reporting?	7
Editorial Policy	7
NOVEMBER 2024 PLACEMENT ADS	7
Editorial Policy	7
Erratum	7
Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities	7
Harmonized Accounting Standards and Investment Beauty Contests	7
SEPTEMBER 2024 PLACEMENT ADS	7
How Do Online Conflict Disclosures Support Enforcement? Evidence from Personal Financial Disclosures and Public Corruption	7
January 2022 Placement Ads	7
Securities and Exchange Commission Comment Letter Disclosures and Short Sellers’ Front Running	7
Tax Research in Accounting: A Look Forward	7
October 2022 Placement Ads	7
Do Analysts and Investors Efficiently Respond to Managerial Linguistic Complexity during Conference Calls?	7
A Measure of Financial Statement Benchmarking	6
Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment	6
Tax Competition and Employment	6
The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns	6
Financial Reporting and Consumer Behavior	6
Drivers of Public Opinion on the Acceptability of Distorting Performance Measures	6
Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?	6
Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations	6
Measuring the Information Content of Disclosures: The Role of Return Noise	6
Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?	6
Managing Employee Retention Concerns: Evidence from U.S. Census Data	6
Covers and Front Matter	6
Covers and Front Matter	6
Experience with Non-GAAP Earnings and Investors’ Pricing of Exclusions	6
How Resilient Are Firms’ Financial Reporting Processes to the Sudden Loss of a CFO? Evidence from Sudden Deaths	6
Covers and Front Matter	6
The Field of Investment Advice: The Social Forces That Govern Equity Analysts	6
May 2023 Placement Ads	6
The Decision-Usefulness of ASC 606 Revenue Disaggregation	5
Do Audit Committees and Auditors Coordinate Effort? Evidence from Risk Areas, Materiality and Meetings	5
Operating Leverage and Stock Returns under Different Aggregate Funding Conditions	5
Reward Taxation, Reward Type, and Employee Effort	5
Common Auditors in Supply Chain Relationships and the Provision of Trade Credit	5
Audit as Coproduction of Auditors and Clients: Implications for Professional Skepticism	5
Seemingly Self-Sabotaging Disclosures	5
Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data	5
Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing	5
The Screening Role of Covenant Heterogeneity	5
Local-Thinking Bias	5
Payoffs to Aggressiveness	5
The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior	5
Voluntary Performance Disclosures in the CD&A	5
Covers and Front Matter	5
Strategic Alliances and Lending Relationships	5
Disclosure Speed: Evidence from Nonpublic SEC Investigations	5
Switching Costs and Market Power in Auditing: Evidence from a Structural Approach	5
Emission Taxes and Capital Investments: The Role of Tax Incidence	5
Forecasting Earnings Using k-Nearest Neighbors	4
Editorial Policy	4
Measuring Cash Flows: A Guide for Researchers	4
Formalizing the Informal: Adopting a Formal Culture-Fit Measurement System in the Employee-Selection Process	4
The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency	4
Does Convergence with International Standards on Auditing Improve Audit Quality?	4
The Effect of Mandatory Disclosure Dissemination on Information Asymmetry among Investors: Evidence from the Implementation of the EDGAR System	4
Do Information Processing Costs Matter to Regulators? Evidence from U.S. Mortgage Companies’ Supervision	4
Proprietary Costs: Why Do R&D-Active Firms Choose Single-Lender Financing?	4
Investor Reaction to SPACs’ Voluntary Disclosures	4
Do Auditors View Off-the-Clock Misbehavior by Company Leadership as a Signal of Tone at the Top?	4
Are Auditor Reputations Affected by Private Communication Channels?	4
Relative Performance Evaluation and Strategic Differentiation	4
What Are “Good” Values of q2? Guidance Based on Experimental Accounting Researchers’ Assessments of Fit	4
The Effect of Financial Reporting on Strategic Investments: Evidence from Purchase Obligations	4
Auditor Scrutiny of Loan Loss Estimates and Bank Lending: Evidence from PCAOB Inspections	4
Tax Avoidance and Firm Risk: New Insights from a Latent Class Mixture Model	4
Editorial Policy	4
The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows	4
Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract?	4
Inspectors’ Incentive Perceptions and Assessment Timing: Inspectors’ Requests and Auditors’ Responses	4
Covers and Front Matter	4
Covers and Front Matter	4
Internal Accounting Hiring and Operational Efficiency: Evidence from the Implementation of ASC 842	4
International Financial Reporting Standards and the Macroeconomy	4
Disclosure and Investor Inattention: Theory and Evidence	4
How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach	4
Insurance Rate Regulation, Management of the Loss Reserve and Pricing	4
Auditor Specialization and Information Spillovers	4
Spillover Effects in Disclosure-Related Securities Litigation	4