Accounting Review

Article	Citations
Editorial Policy	235
October 2023 Placement ADS	123
Political Connections and Accounting Conservatism	120
ELPR: A New Measure of Capital Adequacy for Commercial Banks	97
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates	84
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?	77
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns	65
January 2024 Placement ADS	43
CEO Overconfidence and Bonus Target Ratcheting	43
MAY 2024 PLACEMENT ADS	38
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation	37
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-15	37
Disclosure and Dynamic Risk Sharing with a Large Shareholder	35
Asymmetric Disclosure, Noise Trade, and Firm Valuation	35
Using Economic Links between Firms to Detect Accounting Fraud	32
How Costly is Tax Avoidance? Evidence from Structural Estimation	32
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	31
Understanding the Ecosystem of Enterprise Risk Governance	29
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	29
The Effect of Innovation Box Regimes on Investment and Employment Activity	29
Changes in Risk Factor Disclosures and the Variance Risk Premium	28
Torpedo Your Competition: Strategic Reporting and Peer Firm IPO	28
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation	28
Does Meeting Financial Expectations Boost Employee Satisfaction?	27
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	26

The Disclosure and Consequences of U.S. Critical Audit Matters	25
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators	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
Shaping Incentives through Measurement and Contracts	24
The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards	24
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities	24
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting	23
Customer Shopping Behavior and the Persistence of Revenues and Earnings	23
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions	22
Editorial Policy	22
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?	22
November 2022 Placement Ads	21
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information	20
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets	20
Owner Exposure through Firm Disclosure	20
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls	19
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers	19
Say on Pay Laws and Insider Trading	19
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field	19
Corporate Tax Benefits from Hometown-Connected Politicians	19
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office	19
Covers and Front Matter	18
An Examination of the Listing of Analyst Coverage on Corporate Websites	18
Fracking Disclosure, Collateral Value, and the Mortgage Market	17
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty	17
Externalities of Accounting Disclosures: Evidence from the Federal Reserve	17
Anticipatory Effects around Proposed Regulation: Evidence from Basel III	17
May 2021 Placement Ads	17
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?	17
The Effect of Accrual Heterogeneity on Accrual Quality Inferences	17
Editorial Policy	17
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics	17
Motivational Optimism and Short-Term Investment Efficiency	17
Covers and Front Matter	16
CFO Gaps: Determinants and Impact on the Corporate Information Environment	16
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding	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
Covers and Front Matter	16
Identifying the Relationship between Earnings and Prices	16
The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality	15
Global versus Local ESG Ratings: Evidence from China	15
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits	15
Wall Street and Product Quality: The Duality of Analysts	15
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts	15
The Usefulness of Credit Ratings for Accounting Fraud Prediction	15
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes	15
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments	14
Covers and Front Matter	14

Strategic Disclosure Incentives in a Multisegment Firm	14
Covers and Front Matter	14
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations	14
Erratum	13
Profit Shifting during Foreign Tax Holidays	13
Non-Price and Price Performance Vesting Provisions and CEO Incentives	13
Private Pre-Decision Information and the Pay–Performance Relation	13
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements	13
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals	13
A Habit Strength-Based Explanation for Auditors' Use of Simple Cognitive Processes for Complex Tasks	13
Editorial Policy	13
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability	12
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.	12
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism	12
July 2022 Placement Ads	12
CEO Risk Taking Equity Incentives and Workplace Misconduct	12
September 2023 Placement ADS	12
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals	12
News at the Bell and a Level Playing Field	11
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession	11
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule	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
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
Covers and Front Matter	11
Covers and Front Matter	10
July 2023 Placement ADS	10
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings	10
Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets	10
Covers and Front Matter	10
Corporate Tax Enforcement and Business Activity	10
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets	10
The Deterrent Effect of Insider Trading Enforcement Actions	10
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs	10
March 2022 Placement Ads	10
Insider Horizon and Disclosure Policies	10
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices	10
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?	9
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income	9
Institutional Dual-Holders and Managers' Earnings Disclosure	9
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 34	9
Does Referral-Based Hiring Exacerbate Agency Problems?	9
Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?	9
Insider Trading in News Deserts	9
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?	9
Annual Editor Report	8
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings	8
Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls	8
Unintended Real Effects of EDGAR: Evidence from Corporate Innovation	8
Technology Coopetition and Voluntary Disclosures of Innovation	8
Contract Disclosure under External Scrutiny	8
Proprietary Information Cost of Contracting with the Government	8
Editorial Policy	8
Editorial Policy	8
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability	8
Early-Warning Signals and Risk-Shifting Incentives	8
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters	8
Influence of Control Precision and Prior Collaboration Experience on Trust and Cooperation in Inter-Organizational Relationships	7
Disclosing Endogenous Cost Information	7
Do Corporate Taxes Affect Executive Compensation?	7
Analyst Dividend Forecasts and Their Usefulness to Investors	7
Covers and Front Matter	7
Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request	7
Revealed Proprietary Information Disclosure	7
Banks’ Motivations for Designating Securities as Held to Maturity	7
Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act	7
Does Political Uncertainty Obfuscate Narrative Disclosure?	7
The Brand Value of Earnings: An Event Study of Consumer Responses to Earnings Announcements	7
The Value of Eliciting Information: Evidence from Sell-Side Analysts	7
Are SPAC Revenue Forecasts Informative?	7
Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End	7
Taxes and Haven Activities: Evidence from Linguistic Cues	7
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships	7
Organized Crime and Firms' Financial Statements: Evidence from Criminal Investigations in Italy	7
Editorial Policy	6
Editorial Policy	6
Are Private Firms More Aggressive Tax Planners?	6
Editorial Policy	6
Editorial Policy	6

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