Accounting Review

Article	Citations
October 2023 Placement ADS	321
MAY 2024 PLACEMENT ADS	167
January 2024 Placement ADS	81
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times	67
GAAP Earnings Forecast Quality: Implications for Research	65
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation	62
How Costly is Tax Avoidance? Evidence from Structural Estimation	59
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns	47
Asymmetric Disclosure, Noise Trade, and Firm Valuation	46
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates	45
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?	44
Disclosure and Dynamic Risk Sharing with a Large Shareholder	44
Economic Consequences of Political Polarization: Evidence from an SEC Shutdown and Its Effect on Insider Trading	44
The Leverage Effect of Bank Disclosures	42
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches	42
ELPR: A New Measure of Capital Adequacy for Commercial Banks	41
Using Economic Links between Firms to Detect Accounting Fraud	39
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	39
Income Tax Over-Withholding and Household Investment Decisions	39
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators	37
CEO Overconfidence and Bonus Target Ratcheting	37
“What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System	37
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation	36
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO	36
Does Meeting Financial Expectations Boost Employee Satisfaction?	35

The Effect of Innovation Box Regimes on Investment and Employment Activity	35
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	35
The Disclosure and Consequences of U.S. Critical Audit Matters	33
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	33
Understanding the Ecosystem of Enterprise Risk Governance	33
The 2003 U.S. Dividend Tax Cut, Small Business Loan Supply, and the Real Economy	32
Changes in Risk Factor Disclosures and the Variance Risk Premium	32
The Effect of Financial Regulation on Nonfinancial Violations	31
Expanding Our Insights, Audiences, and Impact	30
Managing Quality Control System Changes: How Audit Firm Leaders Experience and Navigate Conflicting Institutional Demands	30
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions	30
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting	30
The Demand for Internal Auditors following Accounting and Operational Failures	29
Emerging From the Shadows: Consequences of Position Disclosure in Corporate Bankruptcy	29
Customer Shopping Behavior and the Persistence of Revenues and Earnings	29
R&D Disclosure and Short-Term Investors: Evidence from Mandated Patent Disclosure	28
Shaping Incentives through Measurement and Contracts	28
Current Expected Credit Losses (CECL) Standard and Banks’ Information Production	28
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities	27
Editorial Policy	27
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality	27
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct	26
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field	26
November 2022 Placement Ads	26
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information	26
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office	25
Owner Exposure through Firm Disclosure	25
Voluntary Disclosure Quality and Analyst Coverage	25
An Examination of the Listing of Analyst Coverage on Corporate Websites	25
How Do Amounts, Composition, and Quality of Accruals Differ for Physical versus Knowledge Firms?	25
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets	25
Say on Pay Laws and Insider Trading	25
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers	24
Corporate Tax Benefits from Hometown-Connected Politicians	24
Editorial Policy	23
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty	23
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics	23
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment	23
Covers and Front Matter	23
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work	22
Anticipatory Effects around Proposed Regulation: Evidence from Basel III	22
The Effect of Relative Performance Evaluations on Employee Judgments of and Behavioral Responses to Managerial Monitoring	22
The Importance of Conscientiousness to Audit Quality: Engagement Partner Graduate Thesis Typos and Audit Adjustments	22
Motivational Optimism and Short-Term Investment Efficiency	22
Disclosure Incentives for Firms in Light of Cross-Ownership	22
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?	21
Covers and Front Matter	20
Tax-Induced Shifts in Risk-Taking Incentives and Executive Compensation Design	20
Covers and Front Matter	20
Externalities of Accounting Disclosures: Evidence from the Federal Reserve	20

Strategic Disclosure Incentives in a Multisegment Firm	19
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality	19
The Usefulness of Credit Ratings for Accounting Fraud Prediction	19
Wall Street and Product Quality: The Duality of Analysts	19
Identifying the Relationship between Earnings and Prices	19
Rigid Cost Structures as a Preemptive Strategy	19
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding	18
Cybersecurity Risk and Bank Loan Contracting	18
Covers and Front Matter	18
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits	18
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts	18
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments	18
Global versus Local ESG Ratings: Evidence from China	18
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals	17
Erratum	17
Editorial Policy	17
Private Pre-Decision Information and the Pay–Performance Relation	16
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals	16
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability	16
Modern Privacy Regulation, Internal Information Quality, and Operational Efficiency: Evidence from the General Data Protection Regulation	16
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements	16
The Influence of Data Visualizations on Investor Information Processing: Evidence from Earnings Conference Call Slideshows	15
September 2023 Placement ADS	15
CEO Risk Taking Equity Incentives and Workplace Misconduct	15
Accounting Enforcement and Bank Transparency under Hierarchical Supervision in a Banking Union	15
Covers and Front Matter	15
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.	15
Disclosing Labor Demand: Evidence from Online Job Postings	15
Covers and Front Matter	15
Profit Shifting during Foreign Tax Holidays	15
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism	15
Passed Over for Promotion: Evidence from Middle-Level Managers	14
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices	14
Do School Alma Mater Ties Between Engagement and Review Partners Threaten Audit Firm Quality Control? Evidence from Audit Adjustments	14
Effects of Mandatory Carbon Reporting on Greenwashing	14
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule	14
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations	14
Do Consulting Services Affect Audit Quality? Evidence from the Workforce	13
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession	13
July 2023 Placement ADS	13
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?	13
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs	13
Insider Horizon and Disclosure Policies	13
The Real Effects of Accounting on R&D Alliance Formations and Innovation: Evidence from ASC 606	13
Local Political Corruption and Financial Reporting Conservatism	13
Covers and Front Matter	13
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings	12
Insider Trading in News Deserts	12
Constructing Carbon Abatement Cost Curves	12
Does Referral-Based Hiring Exacerbate Agency Problems?	12
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 34	12
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?	12
Market Leaders’ Tax-Motivated Income Shifting and U.S. Domestic Firms’ Investment Efficiency	12
Technology Coopetition and Voluntary Disclosures of Innovation	12
Corporate Tax Enforcement and Business Activity	12
Financial Reporting and Detection of Labor Union Misconduct	12
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets	12
Inequality Grows in Silence: The Impact of Newspaper Closures on CEO-Worker Pay Disparity	12
Editorial Policy	11
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships	11
Does Political Uncertainty Obfuscate Narrative Disclosure?	11
Early-Warning Signals and Risk-Shifting Incentives	11
The Impact of the SEC’s Office of Minority and Women Inclusion: Evidence from the Filing Review Process	11
Competition and Reward Practices: Evidence from Public Schools	11
Are There Externalities of Private Firm News Disclosure? Evidence from Public Firms’ Investment	11
Unintended Real Effects of EDGAR: Evidence from Corporate Innovation	11
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings	11
Contract Disclosure under External Scrutiny	11
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters	11
The Rich Get Richer: An Examination of Tax Haven Concentration and the New “Top 7”	11
The Value of Eliciting Information: Evidence from Sell-Side Analysts	10
Proprietary Information Cost of Contracting with the Government	10
The Economics of U.S. Multinational Group Audits: Evidence from PCAOB Data	10
Reliance on Algorithmic Estimates: The Joint Influence of Algorithm Adaptability and Estimation Uncertainty	10
The Brand Value of Earnings: An Event Study of Consumer Responses to Earnings Announcements	10
Revealed Proprietary Information Disclosure	10
Differential Communication and Local Information Advantage: Revelations from Translation Differences	10
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9	10
Covers and Front Matter	10
Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act	10

Are SPAC Revenue Forecasts Informative?	10
Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End	9
Do Corporate Taxes Affect Executive Compensation?	9
Does Litigation Risk Shape Environmental Disclosure Decisions? Evidence from Peers’ Environmental Disclosure Lawsuits	9
Editorial Policy	9
The Road Less Traveled: A Nontraditional Path to Teaching and Scholarship	9
Tax Research in Accounting: A Look Forward	9
Fair Market Value of Used Capacity Assets: Forecasts for Repurposed Electric Vehicle Batteries	9
Are Private Firms More Aggressive Tax Planners?	9
Disclosing Endogenous Cost Information	9
Editorial Policy	9
Do Analysts and Investors Efficiently Respond to Managerial Linguistic Complexity during Conference Calls?	9
Harmonized Accounting Standards and Investment Beauty Contests	9
Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives	9
Banks’ Motivations for Designating Securities as Held to Maturity	9
Contractual Private Disclosures in Supply Chains and Managerial Learning from Financial Markets	9
Editorial Policy	9
Editorial Policy	9
Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities	9
Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results	8
Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations	8
SEPTEMBER 2024 PLACEMENT ADS	8
Managers' Inventory Holding Decisions in Response to Natural Disasters	8
Ex Ante Litigation Risk and Audit Firm Hiring and Retention	8
Covers and Front Matter	8
Do High-Quality Auditors Improve Non-GAAP Reporting?	8
Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment	8
October 2022 Placement Ads	8
How Resilient Are Firms’ Financial Reporting Processes to the Sudden Loss of a CFO? Evidence from Sudden Deaths	8
When Large Employers Come to Town: Labor Market Entry and Corporate Disclosure	8
Securities and Exchange Commission Comment Letter Disclosures and Short Sellers’ Front Running	8
NOVEMBER 2024 PLACEMENT ADS	8
A Measure of Financial Statement Benchmarking	8
Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?	8
Mandatory Information Exchange, Cross-Border Income Shifting, and the Physical Flow of Tangible Goods	8
Voluntary Performance Disclosures in the CD&A	7
Financial Reporting and Consumer Behavior	7
Covers and Front Matter	7
Tax Competition and Employment	7
A New Wave of Talent: Big 4 Response to New Partner Qualification Requirements in China	7
Managing Employee Retention Concerns: Evidence from U.S. Census Data	7
Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data	7
The Decision-Usefulness of ASC 606 Revenue Disaggregation	7
Un-Nudging Pay Gaps: The Role of Pay Raise Budget Framing	7
How Do Online Conflict Disclosures Support Enforcement? Evidence from Personal Financial Disclosures and Public Corruption	7
Experience with Non-GAAP Earnings and Investors’ Pricing of Exclusions	7
May 2023 Placement Ads	7
The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior	7
Local-Thinking Bias	7
Seemingly Self-Sabotaging Disclosures	7
The Field of Investment Advice: The Social Forces That Govern Equity Analysts	7
Does Compliance Auditing Affect Bond Yields? Evidence from the Municipal Bond Market	7
Covers and Front Matter	7
The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns	7
Switching Costs and Market Power in Auditing: Evidence from a Structural Approach	7
Selling Its Soul? Private Equity and the Commercialization of the Attest Profession	7
Drivers of Public Opinion on the Acceptability of Distorting Performance Measures	7
Common Auditors in Supply Chain Relationships and the Provision of Trade Credit	6
Strategic Alliances and Lending Relationships	6
Do Audit Committees and Auditors Coordinate Effort? Evidence from Risk Areas, Materiality and Meetings	6
Are Auditor Reputations Affected by Private Communication Channels?	6
Payoffs to Aggressiveness	6
Reward Taxation, Reward Type, and Employee Effort	6
Operating Leverage and Stock Returns under Different Aggregate Funding Conditions	6
Transparency and Bank Liability Structure	6
Do Auditors View Off-the-Clock Misbehavior by Company Leadership as a Signal of Tone at the Top?	6
Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract?	6
Inspectors’ Incentive Perceptions and Assessment Timing: Inspectors’ Requests and Auditors’ Responses	6
Covers and Front Matter	6
Audit as Coproduction of Auditors and Clients: Implications for Professional Skepticism	6
The Screening Role of Covenant Heterogeneity	6
Editorial Policy	6
Tough Ratings, Tougher Sell: How Different Types of Adjustment Affect Managers’ Asymmetric Algorithm Use in Performance Evaluation Judgments	6
Whistleblowing and Internal Communication	6
Relative Performance Evaluation and Strategic Differentiation	6
Emission Taxes and Capital Investments: The Role of Tax Incidence	6
Covers and Front Matter	6
Measuring Cash Flows: A Guide for Researchers	6
The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows	5
How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach	5
Covers and Front Matter	5
Formalizing the Informal: Adopting a Formal Culture-Fit Measurement System in the Employee-Selection Process	5
What Are “Good” Values of q2? Guidance Based on Experimental Accounting Researchers’ Assessments of Fit	5
International Financial Reporting Standards and the Macroeconomy	5
Internal Accounting Hiring and Operational Efficiency: Evidence from the Implementation of ASC 842	5
Insurance Rate Regulation, Management of the Loss Reserve and Pricing	5
Editorial Policy	5
The Effect of Mandatory Disclosure Dissemination on Information Asymmetry among Investors: Evidence from the Implementation of the EDGAR System	5
Does Convergence with International Standards on Auditing Improve Audit Quality?	5
Disclosure Speed: Evidence from Nonpublic SEC Investigations	5
Forecasting Earnings Using k-Nearest Neighbors	5
The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency	5
Editorial Policy	5
Multi-Metric Vesting Schemes in Executive Performance Equity Grants	5
Disclosure and Investor Inattention: Theory and Evidence	5