Accounting Review

Article	Citations
Editorial Policy	241
October 2023 Placement ADS	129
ELPR: A New Measure of Capital Adequacy for Commercial Banks	125
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates	98
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?	86
CEO Overconfidence and Bonus Target Ratcheting	83
January 2024 Placement ADS	67
MAY 2024 PLACEMENT ADS	48
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-15	44
Asymmetric Disclosure, Noise Trade, and Firm Valuation	42
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation	40
Disclosure and Dynamic Risk Sharing with a Large Shareholder	36
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns	36
Political Connections and Accounting Conservatism	35
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times	34
Using Economic Links between Firms to Detect Accounting Fraud	33
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches	33
How Costly is Tax Avoidance? Evidence from Structural Estimation	32
Does Meeting Financial Expectations Boost Employee Satisfaction?	30
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	30
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	30
Understanding the Ecosystem of Enterprise Risk Governance	29
The Effect of Innovation Box Regimes on Investment and Employment Activity	28
Changes in Risk Factor Disclosures and the Variance Risk Premium	27
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators	27

Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation	26
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO	25
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	25
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality	25
The Disclosure and Consequences of U.S. Critical Audit Matters	25
Shaping Incentives through Measurement and Contracts	24
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions	24
Customer Shopping Behavior and the Persistence of Revenues and Earnings	24
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities	24
The Demand for Internal Auditors following Accounting and Operational Failures	23
Editorial Policy	22
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?	22
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting	22
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information	21
November 2022 Placement Ads	21
Owner Exposure through Firm Disclosure	20
An Examination of the Listing of Analyst Coverage on Corporate Websites	20
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office	20
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets	20
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field	20
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers	19
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls	19
Fracking Disclosure, Collateral Value, and the Mortgage Market	19
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment	19
Covers and Front Matter	19
Corporate Tax Benefits from Hometown-Connected Politicians	19
Say on Pay Laws and Insider Trading	19
Editorial Policy	19
Externalities of Accounting Disclosures: Evidence from the Federal Reserve	18
CFO Gaps: Determinants and Impact on the Corporate Information Environment	18
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?	18
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics	18
Identifying the Relationship between Earnings and Prices	17
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty	17
Motivational Optimism and Short-Term Investment Efficiency	17
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work	17
Anticipatory Effects around Proposed Regulation: Evidence from Basel III	17
The Effect of Accrual Heterogeneity on Accrual Quality Inferences	17
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding	16
Covers and Front Matter	16
Covers and Front Matter	16
Covers and Front Matter	16
Strategic Disclosure Incentives in a Multisegment Firm	15
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality	15
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts	15
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments	15
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes	15
Wall Street and Product Quality: The Duality of Analysts	14
Private Pre-Decision Information and the Pay–Performance Relation	14
Covers and Front Matter	14

Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations	14
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits	14
Non-Price and Price Performance Vesting Provisions and CEO Incentives	14
The Usefulness of Credit Ratings for Accounting Fraud Prediction	14
Global versus Local ESG Ratings: Evidence from China	14
Covers and Front Matter	14
Profit Shifting during Foreign Tax Holidays	13
Erratum	13
CEO Risk Taking Equity Incentives and Workplace Misconduct	13
Editorial Policy	13
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals	13
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements	13
September 2023 Placement ADS	12
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability	12
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism	12
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.	12
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals	12
July 2022 Placement Ads	11
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences	11
Local Political Corruption and Financial Reporting Conservatism	11
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices	11
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession	11
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations	11
Investment as the Opportunity Cost of Dividend Signaling	11
Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets	11
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs	11
Covers and Front Matter	11
News at the Bell and a Level Playing Field	11
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule	11
Covers and Front Matter	11
March 2022 Placement Ads	11
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income	10
Corporate Tax Enforcement and Business Activity	10
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets	10
July 2023 Placement ADS	10
Insider Horizon and Disclosure Policies	10
Covers and Front Matter	10
Annual Editor Report	9
Does Referral-Based Hiring Exacerbate Agency Problems?	9
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings	9
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?	9
Institutional Dual-Holders and Managers' Earnings Disclosure	9
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability	9
Early-Warning Signals and Risk-Shifting Incentives	9
Technology Coopetition and Voluntary Disclosures of Innovation	9
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?	9
Insider Trading in News Deserts	9
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 34	9
Editorial Policy	9
Contract Disclosure under External Scrutiny	9
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings	9
Analyst Dividend Forecasts and Their Usefulness to Investors	8
Competition and Reward Practices: Evidence from Public Schools	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
Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act	8
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships	8
Are There Externalities of Private Firm News Disclosure? Evidence from Public Firms’ Investment	8
Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls	8
The Value of Eliciting Information: Evidence from Sell-Side Analysts	8
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9	8
Proprietary Information Cost of Contracting with the Government	8
Does Political Uncertainty Obfuscate Narrative Disclosure?	8
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters	8
The Brand Value of Earnings: An Event Study of Consumer Responses to Earnings Announcements	8
Revealed Proprietary Information Disclosure	8
Covers and Front Matter	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
Taxes and Haven Activities: Evidence from Linguistic Cues	7
The Effect of Market Transparency on Corporate Disclosure: Evidence from the Observability of Bond Prices and Trading	7
Do Corporate Taxes Affect Executive Compensation?	7
Editorial Policy	7
Editorial Policy	7
Are Private Firms More Aggressive Tax Planners?	7
Organized Crime and Firms' Financial Statements: Evidence from Criminal Investigations in Italy	7
Disclosing Endogenous Cost Information	7
Banks’ Motivations for Designating Securities as Held to Maturity	7

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