Accounting Review

Article	Citations
October 2023 Placement ADS	307
MAY 2024 PLACEMENT ADS	151
January 2024 Placement ADS	75
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times	58
Disclosure and Dynamic Risk Sharing with a Large Shareholder	55
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches	54
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?	54
GAAP Earnings Forecast Quality: Implications for Research	42
Economic Consequences of Political Polarization: Evidence from an SEC Shutdown and Its Effect on Insider Trading	42
The Leverage Effect of Bank Disclosures	41
Asymmetric Disclosure, Noise Trade, and Firm Valuation	38
Income Tax Over-Withholding and Household Investment Decisions	38
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns	37
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates	37
How Costly is Tax Avoidance? Evidence from Structural Estimation	36
ELPR: A New Measure of Capital Adequacy for Commercial Banks	36
Using Economic Links between Firms to Detect Accounting Fraud	35
CEO Overconfidence and Bonus Target Ratcheting	35
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	34
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation	34
“What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System	34
Understanding the Ecosystem of Enterprise Risk Governance	32
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	32
Does Meeting Financial Expectations Boost Employee Satisfaction?	31
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation	30

Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	30
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO	30
Changes in Risk Factor Disclosures and the Variance Risk Premium	30
The Effect of Innovation Box Regimes on Investment and Employment Activity	29
The Disclosure and Consequences of U.S. Critical Audit Matters	29
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators	29
The Effect of Financial Regulation on Nonfinancial Violations	29
Managing Quality Control System Changes: How Audit Firm Leaders Experience and Navigate Conflicting Institutional Demands	28
The Demand for Internal Auditors following Accounting and Operational Failures	27
The 2003 U.S. Dividend Tax Cut, Small Business Loan Supply, and the Real Economy	26
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions	26
Expanding Our Insights, Audiences, and Impact	25
Emerging From the Shadows: Consequences of Position Disclosure in Corporate Bankruptcy	25
Shaping Incentives through Measurement and Contracts	24
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality	24
Editorial Policy	24
Customer Shopping Behavior and the Persistence of Revenues and Earnings	24
Current Expected Credit Losses (CECL) Standard and Banks’ Information Production	24
November 2022 Placement Ads	24
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting	24
R&D Disclosure and Short-Term Investors: Evidence from Mandated Patent Disclosure	24
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities	24
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct	23
An Examination of the Listing of Analyst Coverage on Corporate Websites	23
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office	23
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers	22
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets	22
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment	22
Corporate Tax Benefits from Hometown-Connected Politicians	22
How Do Amounts, Composition, and Quality of Accruals Differ for Physical versus Knowledge Firms?	21
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field	21
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information	21
Owner Exposure through Firm Disclosure	21
Say on Pay Laws and Insider Trading	21
Editorial Policy	20
Voluntary Disclosure Quality and Analyst Coverage	20
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics	20
The Importance of Conscientiousness to Audit Quality: Engagement Partner Graduate Thesis Typos and Audit Adjustments	20
Covers and Front Matter	20
Motivational Optimism and Short-Term Investment Efficiency	20
Externalities of Accounting Disclosures: Evidence from the Federal Reserve	20
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?	19
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty	19
The Effect of Relative Performance Evaluations on Employee Judgments of and Behavioral Responses to Managerial Monitoring	18
Disclosure Incentives for Firms in Light of Cross-Ownership	18
Anticipatory Effects around Proposed Regulation: Evidence from Basel III	18
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work	18
Covers and Front Matter	17
Rigid Cost Structures as a Preemptive Strategy	16
Covers and Front Matter	16

Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits	16
Identifying the Relationship between Earnings and Prices	16
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts	16
Strategic Disclosure Incentives in a Multisegment Firm	16
Covers and Front Matter	16
Cybersecurity Risk and Bank Loan Contracting	16
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality	16
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments	15
The Usefulness of Credit Ratings for Accounting Fraud Prediction	15
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding	15
Global versus Local ESG Ratings: Evidence from China	15
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism	14
Wall Street and Product Quality: The Duality of Analysts	14
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability	14
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.	14
Covers and Front Matter	14
Editorial Policy	14
Profit Shifting during Foreign Tax Holidays	14
Private Pre-Decision Information and the Pay–Performance Relation	14
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals	14
Erratum	14
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements	14
Accounting Enforcement and Bank Transparency under Hierarchical Supervision in a Banking Union	13
September 2023 Placement ADS	13
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals	13
Disclosing Labor Demand: Evidence from Online Job Postings	13
CEO Risk Taking Equity Incentives and Workplace Misconduct	13
Covers and Front Matter	12
Do School Alma Mater Ties Between Engagement and Review Partners Threaten Audit Firm Quality Control? Evidence from Audit Adjustments	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
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations	12
Covers and Front Matter	12
Effects of Mandatory Carbon Reporting on Greenwashing	12
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices	12
July 2022 Placement Ads	12
Insider Horizon and Disclosure Policies	11
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets	11
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?	11
Covers and Front Matter	11
July 2023 Placement ADS	11
Do Consulting Services Affect Audit Quality? Evidence from the Workforce	11
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings	11
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule	11
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs	11
Insider Trading in News Deserts	11
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings	10
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?	10
Corporate Tax Enforcement and Business Activity	10
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 34	10
Constructing Carbon Abatement Cost Curves	10
The Real Effects of Accounting on R&D Alliance Formations and Innovation: Evidence from ASC 606	10
Does Referral-Based Hiring Exacerbate Agency Problems?	10
Editorial Policy	10
Technology Coopetition and Voluntary Disclosures of Innovation	10
Contract Disclosure under External Scrutiny	9
Covers and Front Matter	9
Revealed Proprietary Information Disclosure	9
Differential Communication and Local Information Advantage: Revelations from Translation Differences	9
The Brand Value of Earnings: An Event Study of Consumer Responses to Earnings Announcements	9
Unintended Real Effects of EDGAR: Evidence from Corporate Innovation	9
The Economics of U.S. Multinational Group Audits: Evidence from PCAOB Data	9
Does Political Uncertainty Obfuscate Narrative Disclosure?	9
Are SPAC Revenue Forecasts Informative?	9
Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act	9
The Value of Eliciting Information: Evidence from Sell-Side Analysts	9
Competition and Reward Practices: Evidence from Public Schools	9
Are There Externalities of Private Firm News Disclosure? Evidence from Public Firms’ Investment	9
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships	9
Proprietary Information Cost of Contracting with the Government	9
Reliance on Algorithmic Estimates: The Joint Influence of Algorithm Adaptability and Estimation Uncertainty	9
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9	9
Do Corporate Taxes Affect Executive Compensation?	9
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters	9
Early-Warning Signals and Risk-Shifting Incentives	9
Does Litigation Risk Shape Environmental Disclosure Decisions? Evidence from Peers’ Environmental Disclosure Lawsuits	8
Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives	8
Fair Market Value of Used Capacity Assets: Forecasts for Repurposed Electric Vehicle Batteries	8
Editorial Policy	8
Tax Research in Accounting: A Look Forward	8

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