Accounting Review

Article	Citations
October 2023 Placement ADS	313
MAY 2024 PLACEMENT ADS	155
January 2024 Placement ADS	77
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?	58
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times	58
GAAP Earnings Forecast Quality: Implications for Research	57
The Leverage Effect of Bank Disclosures	55
Asymmetric Disclosure, Noise Trade, and Firm Valuation	43
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates	42
Income Tax Over-Withholding and Household Investment Decisions	42
Economic Consequences of Political Polarization: Evidence from an SEC Shutdown and Its Effect on Insider Trading	41
Disclosure and Dynamic Risk Sharing with a Large Shareholder	40
“What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System	39
How Costly is Tax Avoidance? Evidence from Structural Estimation	38
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation	38
CEO Overconfidence and Bonus Target Ratcheting	37
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns	37
ELPR: A New Measure of Capital Adequacy for Commercial Banks	35
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches	35
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	35
Understanding the Ecosystem of Enterprise Risk Governance	34
Using Economic Links between Firms to Detect Accounting Fraud	34
Does Meeting Financial Expectations Boost Employee Satisfaction?	33
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators	32
Changes in Risk Factor Disclosures and the Variance Risk Premium	32

Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	31
The Effect of Innovation Box Regimes on Investment and Employment Activity	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
R&D Disclosure and Short-Term Investors: Evidence from Mandated Patent Disclosure	30
The Disclosure and Consequences of U.S. Critical Audit Matters	30
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions	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
Expanding Our Insights, Audiences, and Impact	26
Emerging From the Shadows: Consequences of Position Disclosure in Corporate Bankruptcy	26
The 2003 U.S. Dividend Tax Cut, Small Business Loan Supply, and the Real Economy	26
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting	26
Customer Shopping Behavior and the Persistence of Revenues and Earnings	25
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality	25
Current Expected Credit Losses (CECL) Standard and Banks’ Information Production	25
Shaping Incentives through Measurement and Contracts	25
Editorial Policy	24
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct	24
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field	24
November 2022 Placement Ads	24
How Do Amounts, Composition, and Quality of Accruals Differ for Physical versus Knowledge Firms?	24
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities	24
An Examination of the Listing of Analyst Coverage on Corporate Websites	24
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information	24
Voluntary Disclosure Quality and Analyst Coverage	23
Owner Exposure through Firm Disclosure	23
Say on Pay Laws and Insider Trading	23
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment	22
Corporate Tax Benefits from Hometown-Connected Politicians	22
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers	22
Editorial Policy	21
The Importance of Conscientiousness to Audit Quality: Engagement Partner Graduate Thesis Typos and Audit Adjustments	21
Motivational Optimism and Short-Term Investment Efficiency	21
Disclosure Incentives for Firms in Light of Cross-Ownership	21
Externalities of Accounting Disclosures: Evidence from the Federal Reserve	21
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office	21
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty	21
Covers and Front Matter	21
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets	21
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?	20
The Effect of Relative Performance Evaluations on Employee Judgments of and Behavioral Responses to Managerial Monitoring	20
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics	19
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work	19
Covers and Front Matter	18
Covers and Front Matter	18
Cybersecurity Risk and Bank Loan Contracting	18
Anticipatory Effects around Proposed Regulation: Evidence from Basel III	18

A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts	17
Identifying the Relationship between Earnings and Prices	17
Rigid Cost Structures as a Preemptive Strategy	17
Strategic Disclosure Incentives in a Multisegment Firm	17
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding	16
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments	16
Global versus Local ESG Ratings: Evidence from China	16
Wall Street and Product Quality: The Duality of Analysts	16
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality	16
Covers and Front Matter	16
The Usefulness of Credit Ratings for Accounting Fraud Prediction	16
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits	16
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements	15
Accounting Enforcement and Bank Transparency under Hierarchical Supervision in a Banking Union	15
Modern Privacy Regulation, Internal Information Quality, and Operational Efficiency: Evidence from the General Data Protection Regulation	15
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals	15
Editorial Policy	15
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals	15
Erratum	15
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism	15
September 2023 Placement ADS	14
Disclosing Labor Demand: Evidence from Online Job Postings	14
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.	14
CEO Risk Taking Equity Incentives and Workplace Misconduct	14
Private Pre-Decision Information and the Pay–Performance Relation	14
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability	14
Profit Shifting during Foreign Tax Holidays	14
Covers and Front Matter	13
Covers and Front Matter	13
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession	13
July 2022 Placement Ads	13
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule	13
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings	12
Covers and Front Matter	12
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs	12
Local Political Corruption and Financial Reporting Conservatism	12
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets	12
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices	12
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations	12
Insider Horizon and Disclosure Policies	12
July 2023 Placement ADS	12
Do School Alma Mater Ties Between Engagement and Review Partners Threaten Audit Firm Quality Control? Evidence from Audit Adjustments	12
Effects of Mandatory Carbon Reporting on Greenwashing	12
Do Consulting Services Affect Audit Quality? Evidence from the Workforce	11
The Real Effects of Accounting on R&D Alliance Formations and Innovation: Evidence from ASC 606	11
Insider Trading in News Deserts	11
Financial Reporting and Detection of Labor Union Misconduct	11
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?	11
Market Leaders’ Tax-Motivated Income Shifting and U.S. Domestic Firms’ Investment Efficiency	10
Corporate Tax Enforcement and Business Activity	10
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 34	10
Contract Disclosure under External Scrutiny	10
Competition and Reward Practices: Evidence from Public Schools	10
Unintended Real Effects of EDGAR: Evidence from Corporate Innovation	10
Does Referral-Based Hiring Exacerbate Agency Problems?	10
Constructing Carbon Abatement Cost Curves	10
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings	10
Proprietary Information Cost of Contracting with the Government	10
The Rich Get Richer: An Examination of Tax Haven Concentration and the New “Top 7”	10
The Impact of the SEC’s Office of Minority and Women Inclusion: Evidence from the Filing Review Process	10
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?	10
Technology Coopetition and Voluntary Disclosures of Innovation	10
Editorial Policy	10
Early-Warning Signals and Risk-Shifting Incentives	10
Are There Externalities of Private Firm News Disclosure? Evidence from Public Firms’ Investment	10
Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act	9
Do Corporate Taxes Affect Executive Compensation?	9
Disclosing Endogenous Cost Information	9
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships	9
The Economics of U.S. Multinational Group Audits: Evidence from PCAOB Data	9
Covers and Front Matter	9
Differential Communication and Local Information Advantage: Revelations from Translation Differences	9
Contractual Private Disclosures in Supply Chains and Managerial Learning from Financial Markets	9
Are Private Firms More Aggressive Tax Planners?	9
The Brand Value of Earnings: An Event Study of Consumer Responses to Earnings Announcements	9
Does Political Uncertainty Obfuscate Narrative Disclosure?	9
Are SPAC Revenue Forecasts Informative?	9
Reliance on Algorithmic Estimates: The Joint Influence of Algorithm Adaptability and Estimation Uncertainty	9
Does Litigation Risk Shape Environmental Disclosure Decisions? Evidence from Peers’ Environmental Disclosure Lawsuits	9
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9	9

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