Accounting Review

Article	Citations
October 2023 Placement ADS	282
Editorial Policy	139
MAY 2024 PLACEMENT ADS	63
January 2024 Placement ADS	62
ELPR: A New Measure of Capital Adequacy for Commercial Banks	47
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches	45
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times	44
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns	44
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation	43
Political Connections and Accounting Conservatism	41
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates	38
CEO Overconfidence and Bonus Target Ratcheting	37
Asymmetric Disclosure, Noise Trade, and Firm Valuation	35
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	34
Disclosure and Dynamic Risk Sharing with a Large Shareholder	33
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?	32
How Costly is Tax Avoidance? Evidence from Structural Estimation	31
Using Economic Links between Firms to Detect Accounting Fraud	31
“What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System	30
Does Meeting Financial Expectations Boost Employee Satisfaction?	29
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO	29
GAAP Earnings Forecast Quality: Implications for Research	29
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators	29
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	28
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation	28

Changes in Risk Factor Disclosures and the Variance Risk Premium	28
Understanding the Ecosystem of Enterprise Risk Governance	28
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	27
The Disclosure and Consequences of U.S. Critical Audit Matters	26
The Effect of Innovation Box Regimes on Investment and Employment Activity	26
Customer Shopping Behavior and the Persistence of Revenues and Earnings	26
Shaping Incentives through Measurement and Contracts	25
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?	25
The Demand for Internal Auditors following Accounting and Operational Failures	24
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality	24
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions	24
The Effect of Financial Regulation on Nonfinancial Violations	24
Expanding Our Insights, Audiences, and Impact	24
Managing Quality Control System Changes: How Audit Firm Leaders Experience and Navigate Conflicting Institutional Demands	23
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities	23
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting	23
Editorial Policy	22
November 2022 Placement Ads	22
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers	21
An Examination of the Listing of Analyst Coverage on Corporate Websites	21
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field	20
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment	20
Voluntary Disclosure Quality and Analyst Coverage	20
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets	19
Say on Pay Laws and Insider Trading	19
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office	19
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls	19
Owner Exposure through Firm Disclosure	19
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct	19
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information	19
Externalities of Accounting Disclosures: Evidence from the Federal Reserve	18
Corporate Tax Benefits from Hometown-Connected Politicians	18
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics	18
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?	18
Editorial Policy	18
Anticipatory Effects around Proposed Regulation: Evidence from Basel III	17
The Effect of Relative Performance Evaluations on Employee Judgments of and Behavioral Responses to Managerial Monitoring	17
CFO Gaps: Determinants and Impact on the Corporate Information Environment	17
Motivational Optimism and Short-Term Investment Efficiency	17
Covers and Front Matter	17
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty	17
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations	16
Covers and Front Matter	16
The Usefulness of Credit Ratings for Accounting Fraud Prediction	16
Covers and Front Matter	16
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work	16
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes	16
Covers and Front Matter	16
Strategic Disclosure Incentives in a Multisegment Firm	15
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding	15

A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts	15
Rigid Cost Structures as a Preemptive Strategy	15
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality	15
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments	15
Global versus Local ESG Ratings: Evidence from China	14
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits	14
Covers and Front Matter	14
Wall Street and Product Quality: The Duality of Analysts	14
Erratum	14
Cybersecurity Risk and Bank Loan Contracting	14
Identifying the Relationship between Earnings and Prices	14
Editorial Policy	14
Private Pre-Decision Information and the Pay–Performance Relation	13
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals	13
Profit Shifting during Foreign Tax Holidays	13
Disclosing Labor Demand: Evidence from Online Job Postings	13
Non-Price and Price Performance Vesting Provisions and CEO Incentives	13
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism	13
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements	13
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.	13
Covers and Front Matter	12
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession	12
CEO Risk Taking Equity Incentives and Workplace Misconduct	12
July 2022 Placement Ads	12
News at the Bell and a Level Playing Field	12
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals	12
September 2023 Placement ADS	12
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations	12
Covers and Front Matter	12
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability	12
Local Political Corruption and Financial Reporting Conservatism	11
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices	11
Covers and Front Matter	11
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule	11
March 2022 Placement Ads	11
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences	11
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs	11
July 2023 Placement ADS	11
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 34	10
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings	10
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income	10
Does Referral-Based Hiring Exacerbate Agency Problems?	10
Contract Disclosure under External Scrutiny	10
Insider Trading in News Deserts	10
Corporate Tax Enforcement and Business Activity	10
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?	10
The Real Effects of Accounting on R&D Alliance Formations and Innovation: Evidence from ASC 606	10
Editorial Policy	10
Insider Horizon and Disclosure Policies	10
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets	10
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?	10
Technology Coopetition and Voluntary Disclosures of Innovation	10
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings	10
Revealed Proprietary Information Disclosure	9
The Value of Eliciting Information: Evidence from Sell-Side Analysts	9
Proprietary Information Cost of Contracting with the Government	9
Are There Externalities of Private Firm News Disclosure? Evidence from Public Firms’ Investment	9
Reliance on Algorithmic Estimates: The Joint Influence of Algorithm Adaptability and Estimation Uncertainty	9
Are SPAC Revenue Forecasts Informative?	9
Does Political Uncertainty Obfuscate Narrative Disclosure?	9
Covers and Front Matter	9
Unintended Real Effects of EDGAR: Evidence from Corporate Innovation	9
Early-Warning Signals and Risk-Shifting Incentives	9
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9	9
The Brand Value of Earnings: An Event Study of Consumer Responses to Earnings Announcements	9
Competition and Reward Practices: Evidence from Public Schools	9
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters	9
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships	9
Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act	8
Do Corporate Taxes Affect Executive Compensation?	8
Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives	8
Disclosing Endogenous Cost Information	8
Securities and Exchange Commission Comment Letter Disclosures and Short Sellers’ Front Running	8
Does Litigation Risk Shape Environmental Disclosure Decisions? Evidence from Peers’ Environmental Disclosure Lawsuits	8
Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities	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 Private Firms More Aggressive Tax Planners?	8
Editorial Policy	8
Editorial Policy	8
Do Analysts and Investors Efficiently Respond to Managerial Linguistic Complexity during Conference Calls?	8

Tax Research in Accounting: A Look Forward	8
Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End	8
Banks’ Motivations for Designating Securities as Held to Maturity	8
Editorial Policy	8
Editorial Policy	8
Do High-Quality Auditors Improve Non-GAAP Reporting?	8
Harmonized Accounting Standards and Investment Beauty Contests	8
Experience with Non-GAAP Earnings and Investors’ Pricing of Exclusions	7
Covers and Front Matter	7
SEPTEMBER 2024 PLACEMENT ADS	7
Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results	7
Covers and Front Matter	7
Tax Competition and Employment	7
A Measure of Financial Statement Benchmarking	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
NOVEMBER 2024 PLACEMENT ADS	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
Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?	7
The Road Less Traveled: A Nontraditional Path to Teaching and Scholarship	7
How Do Online Conflict Disclosures Support Enforcement? Evidence from Personal Financial Disclosures and Public Corruption	7
Measuring the Information Content of Disclosures: The Role of Return Noise	7
Covers and Front Matter	6
May 2023 Placement Ads	6
Financial Reporting and Consumer Behavior	6
Covers and Front Matter	6
Local-Thinking Bias	6
Switching Costs and Market Power in Auditing: Evidence from a Structural Approach	6
The Decision-Usefulness of ASC 606 Revenue Disaggregation	6
The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior	6
Audit as Coproduction of Auditors and Clients: Implications for Professional Skepticism	6
Un-Nudging Pay Gaps: The Role of Pay Raise Budget Framing	6
Managing Employee Retention Concerns: Evidence from U.S. Census Data	6
The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns	6
Drivers of Public Opinion on the Acceptability of Distorting Performance Measures	6
Voluntary Performance Disclosures in the CD&A	6
Common Auditors in Supply Chain Relationships and the Provision of Trade Credit	6
Payoffs to Aggressiveness	6
The Field of Investment Advice: The Social Forces That Govern Equity Analysts	6
Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?	6
Seemingly Self-Sabotaging Disclosures	6
Emission Taxes and Capital Investments: The Role of Tax Incidence	6
Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data	6
Covers and Front Matter	5
Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing	5
Investor Reaction to SPACs’ Voluntary Disclosures	5
Strategic Alliances and Lending Relationships	5
The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows	5
Inspectors’ Incentive Perceptions and Assessment Timing: Inspectors’ Requests and Auditors’ Responses	5
Are Auditor Reputations Affected by Private Communication Channels?	5
Do Audit Committees and Auditors Coordinate Effort? Evidence from Risk Areas, Materiality and Meetings	5
Measuring Cash Flows: A Guide for Researchers	5
Forecasting Earnings Using k-Nearest Neighbors	5
Auditor Specialization and Information Spillovers	5
Disclosure Speed: Evidence from Nonpublic SEC Investigations	5
Editorial Policy	5
Reward Taxation, Reward Type, and Employee Effort	5
Relative Performance Evaluation and Strategic Differentiation	5
The Screening Role of Covenant Heterogeneity	5
Proprietary Costs: Why Do R&D-Active Firms Choose Single-Lender Financing?	5
Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract?	5
Covers and Front Matter	5
Do Auditors View Off-the-Clock Misbehavior by Company Leadership as a Signal of Tone at the Top?	5
Operating Leverage and Stock Returns under Different Aggregate Funding Conditions	5
International Financial Reporting Standards and the Macroeconomy	4
Auditor Scrutiny of Loan Loss Estimates and Bank Lending: Evidence from PCAOB Inspections	4
Does Convergence with International Standards on Auditing Improve Audit Quality?	4
Formalizing the Informal: Adopting a Formal Culture-Fit Measurement System in the Employee-Selection Process	4
The Effect of Financial Reporting on Strategic Investments: Evidence from Purchase Obligations	4
Covers and Front Matter	4
Internal Accounting Hiring and Operational Efficiency: Evidence from the Implementation of ASC 842	4
How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach	4
The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency	4
Disclosure and Investor Inattention: Theory and Evidence	4
Editorial Policy	4
Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity	4
Tax Avoidance and Firm Risk: New Insights from a Latent Class Mixture Model	4
Do Information Processing Costs Matter to Regulators? Evidence from U.S. Mortgage Companies’ Supervision	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
Insurance Rate Regulation, Management of the Loss Reserve and Pricing	4
Editorial Policy	4
The Influence of Labor Market Power in the Audit Profession	4