Accounting Review

Article	Citations
Editorial Policy	251
October 2023 Placement ADS	137
ELPR: A New Measure of Capital Adequacy for Commercial Banks	112
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates	91
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?	91
CEO Overconfidence and Bonus Target Ratcheting	56
January 2024 Placement ADS	47
MAY 2024 PLACEMENT ADS	46
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	37
How Costly is Tax Avoidance? Evidence from Structural Estimation	37
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches	36
Political Connections and Accounting Conservatism	36
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times	36
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns	36
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation	35
Asymmetric Disclosure, Noise Trade, and Firm Valuation	32
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-15	31
Disclosure and Dynamic Risk Sharing with a Large Shareholder	30
Using Economic Links between Firms to Detect Accounting Fraud	30
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	28
Does Meeting Financial Expectations Boost Employee Satisfaction?	27
Understanding the Ecosystem of Enterprise Risk Governance	26
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO	26
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators	26
Changes in Risk Factor Disclosures and the Variance Risk Premium	24

The Disclosure and Consequences of U.S. Critical Audit Matters	24
The Effect of Innovation Box Regimes on Investment and Employment Activity	24
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	24
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality	23
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?	23
Customer Shopping Behavior and the Persistence of Revenues and Earnings	23
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation	23
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting	22
Shaping Incentives through Measurement and Contracts	22
The Demand for Internal Auditors following Accounting and Operational Failures	22
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions	22
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities	22
November 2022 Placement Ads	21
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets	21
Editorial Policy	21
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field	21
An Examination of the Listing of Analyst Coverage on Corporate Websites	20
Owner Exposure through Firm Disclosure	20
Corporate Tax Benefits from Hometown-Connected Politicians	20
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment	20
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information	20
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers	20
Say on Pay Laws and Insider Trading	20
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office	20
Covers and Front Matter	19
Covers and Front Matter	19
CFO Gaps: Determinants and Impact on the Corporate Information Environment	19
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls	19
Editorial Policy	19
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty	18
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work	18
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics	17
Motivational Optimism and Short-Term Investment Efficiency	17
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?	16
The Effect of Accrual Heterogeneity on Accrual Quality Inferences	16
Externalities of Accounting Disclosures: Evidence from the Federal Reserve	16
Fracking Disclosure, Collateral Value, and the Mortgage Market	16
Anticipatory Effects around Proposed Regulation: Evidence from Basel III	16
Covers and Front Matter	16
Covers and Front Matter	15
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments	15
Covers and Front Matter	15
The Usefulness of Credit Ratings for Accounting Fraud Prediction	14
Strategic Disclosure Incentives in a Multisegment Firm	14
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts	14
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding	14
Identifying the Relationship between Earnings and Prices	14
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes	14
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits	13
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality	13

Wall Street and Product Quality: The Duality of Analysts	13
Global versus Local ESG Ratings: Evidence from China	13
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations	13
Non-Price and Price Performance Vesting Provisions and CEO Incentives	12
Disclosing Labor Demand: Evidence from Online Job Postings	12
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements	12
Covers and Front Matter	12
Covers and Front Matter	12
Profit Shifting during Foreign Tax Holidays	12
Editorial Policy	12
Private Pre-Decision Information and the Pay–Performance Relation	12
Erratum	12
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals	12
September 2023 Placement ADS	11
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability	11
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism	11
Covers and Front Matter	11
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals	11
CEO Risk Taking Equity Incentives and Workplace Misconduct	11
News at the Bell and a Level Playing Field	11
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs	11
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.	11
July 2022 Placement Ads	11
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences	11
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations	11
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule	10
Covers and Front Matter	10
Insider Horizon and Disclosure Policies	10
Local Political Corruption and Financial Reporting Conservatism	10
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession	10
Covers and Front Matter	10
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?	10
Investment as the Opportunity Cost of Dividend Signaling	10
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices	10
July 2023 Placement ADS	10
March 2022 Placement Ads	10
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 34	9
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income	9
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?	9
Technology Coopetition and Voluntary Disclosures of Innovation	9
Competition and Reward Practices: Evidence from Public Schools	9
Does Political Uncertainty Obfuscate Narrative Disclosure?	9
Insider Trading in News Deserts	9
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings	9
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings	9
Contract Disclosure under External Scrutiny	9
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters	9
Proprietary Information Cost of Contracting with the Government	9
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability	9
Corporate Tax Enforcement and Business Activity	9
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets	9
Annual Editor Report	9
Editorial Policy	9
Are There Externalities of Private Firm News Disclosure? Evidence from Public Firms’ Investment	9
Does Referral-Based Hiring Exacerbate Agency Problems?	9
Covers and Front Matter	8
The Brand Value of Earnings: An Event Study of Consumer Responses to Earnings Announcements	8
The Value of Eliciting Information: Evidence from Sell-Side Analysts	8
Disclosing Endogenous Cost Information	8
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships	8
Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls	8
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9	8
Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act	8
Taxes and Haven Activities: Evidence from Linguistic Cues	8
Revealed Proprietary Information Disclosure	8
Analyst Dividend Forecasts and Their Usefulness to Investors	8
Unintended Real Effects of EDGAR: Evidence from Corporate Innovation	8
Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request	8
Are SPAC Revenue Forecasts Informative?	8
Does Litigation Risk Shape Environmental Disclosure Decisions? Evidence from Peers’ Environmental Disclosure Lawsuits	8
Early-Warning Signals and Risk-Shifting Incentives	8
Influence of Control Precision and Prior Collaboration Experience on Trust and Cooperation in Inter-Organizational Relationships	7
Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives	7
January 2022 Placement Ads	7
Editorial Policy	7
Are Private Firms More Aggressive Tax Planners?	7
Banks’ Motivations for Designating Securities as Held to Maturity	7
Editorial Policy	7
Harmonized Accounting Standards and Investment Beauty Contests	7
Do Corporate Taxes Affect Executive Compensation?	7

Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End	7
Editorial Policy	7
Editorial Policy	7
Erratum	7
Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results	6
Editorial Policy	6
Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment	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
Do Analysts and Investors Efficiently Respond to Managerial Linguistic Complexity during Conference Calls?	6
NOVEMBER 2024 PLACEMENT ADS	6
How Do Online Conflict Disclosures Support Enforcement? Evidence from Personal Financial Disclosures and Public Corruption	6
A Measure of Financial Statement Benchmarking	6
Tax Competition and Employment	6
SEPTEMBER 2024 PLACEMENT ADS	6
Covers and Front Matter	6
Do High-Quality Auditors Improve Non-GAAP Reporting?	6
October 2022 Placement Ads	6
How Resilient Are Firms’ Financial Reporting Processes to the Sudden Loss of a CFO? Evidence from Sudden Deaths	6
Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?	6
Can FinTech Competition Improve Sell-Side Research Quality?	6
Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities	6
Securities and Exchange Commission Comment Letter Disclosures and Short Sellers’ Front Running	6
The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns	5
Voluntary Performance Disclosures in the CD&A	5
Covers and Front Matter	5
Emission Taxes and Capital Investments: The Role of Tax Incidence	5
The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior	5
May 2023 Placement Ads	5
Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?	5
Covers and Front Matter	5
Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data	5
Operating Leverage and Stock Returns under Different Aggregate Funding Conditions	5
Switching Costs and Market Power in Auditing: Evidence from a Structural Approach	5
The Decision-Usefulness of ASC 606 Revenue Disaggregation	5
The Field of Investment Advice: The Social Forces That Govern Equity Analysts	5
Covers and Front Matter	5
Payoffs to Aggressiveness	5
Experience with Non-GAAP Earnings and Investors’ Pricing of Exclusions	5
Covers and Front Matter	5
Audit as Coproduction of Auditors and Clients: Implications for Professional Skepticism	5
Seemingly Self-Sabotaging Disclosures	5
Drivers of Public Opinion on the Acceptability of Distorting Performance Measures	5
Financial Reporting and Consumer Behavior	5
Managing Employee Retention Concerns: Evidence from U.S. Census Data	5
The Screening Role of Covenant Heterogeneity	4
Are Auditor Reputations Affected by Private Communication Channels?	4
Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract?	4
Auditor Specialization and Information Spillovers	4
Editorial Policy	4
The Role of Audit Firms in Spreading Depositor Contagion	4
Spillover Effects in Disclosure-Related Securities Litigation	4
Do Information Processing Costs Matter to Regulators? Evidence from U.S. Mortgage Companies’ Supervision	4
Strategic Alliances and Lending Relationships	4
Reward Taxation, Reward Type, and Employee Effort	4
Proprietary Costs: Why Do R&D-Active Firms Choose Single-Lender Financing?	4
Forecasting Earnings Using k-Nearest Neighbors	4
Investor Reaction to SPACs’ Voluntary Disclosures	4
Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing	4
Disclosure Speed: Evidence from Nonpublic SEC Investigations	4
Strategic Nondisclosure in Takeovers	4
Measuring Cash Flows: A Guide for Researchers	4
Do Audit Committees and Auditors Coordinate Effort? Evidence from Risk Areas, Materiality and Meetings	4
Do Auditors View Off-the-Clock Misbehavior by Company Leadership as a Signal of Tone at the Top?	4
Relative Performance Evaluation and Strategic Differentiation	4
Inspectors’ Incentive Perceptions and Assessment Timing: Inspectors’ Requests and Auditors’ Responses	4
The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows	4
Editorial Policy	4
Auditor Scrutiny of Loan Loss Estimates and Bank Lending: Evidence from PCAOB Inspections	3
Tax Avoidance and Firm Risk: New Insights from a Latent Class Mixture Model	3
Covers and Front Matter	3
The Effect of Mandatory Disclosure Dissemination on Information Asymmetry among Investors: Evidence from the Implementation of the EDGAR System	3
Optimal Reporting Systems in Bank Runs	3
The Influence of Labor Market Power in the Audit Profession	3
Covers and Front Matter	3
The Beneficial Learning Effects of Combining a Hypothesis-Testing Mindset with a Causal Model	3
Internal Accounting Hiring and Operational Efficiency: Evidence from the Implementation of ASC 842	3
Does Convergence with International Standards on Auditing Improve Audit Quality?	3
The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency	3
Insurance Rate Regulation, Management of the Loss Reserve and Pricing	3
Formalizing the Informal: Adopting a Formal Culture-Fit Measurement System in the Employee-Selection Process	3
Loan-Level Disclosure and the Convenience Yield of Asset-Backed Securities	3
The Cost of Fraud Prediction Errors	3
Editorial Policy	3
Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity	3
Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices	3
Disclosure and Investor Inattention: Theory and Evidence	3
International Financial Reporting Standards and the Macroeconomy	3
What Are “Good” Values of q2? Guidance Based on Experimental Accounting Researchers’ Assessments of Fit	3
Editorial Policy	3
Editorial Policy	3
Observations from a Professor Serving as Dean	3
How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach	3