Accounting Review

Article	Citations
Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings	430
Evolution in Value Relevance of Accounting Information	184
Theory Testing and Process Evidence in Accounting Experiments	89
Out of Control: The (Over) Use of Controls in Accounting Research	82
Policy Uncertainty and Accounting Quality	65
The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience	65
Deterrent Disclosure	61
The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings	54
Real Effects of Private Country-by-Country Disclosure	51
The Disclosure and Consequences of U.S. Critical Audit Matters	50
Soft Information in the Financial Press and Analyst Revisions	49
The Role of Private Disclosures in Markets with Weak Institutions: Evidence from Market Liberalization in China	47
CEO Overconfidence and the Timeliness of Goodwill Impairments	43
The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency	42
The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives	40
Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language	40
When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures	37
Do Disruptive Life Events Affect How Analysts Assess Risk? Evidence from Deadly Hurricanes	37
Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures	35
The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings	32
Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws	31
Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China	31
Product Market Peers and Relative Performance Evaluation	30
The Role of Peer Events in Corporate Governance: Evidence from Data Breaches	30
Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement	27

The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan	26
Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards	24
Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency	24
Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China	24
The Cost of Fraud Prediction Errors	23
The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-Tax Income	23
The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality	23
Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation	23
The Regulatory Role of Credit Ratings and Voluntary Disclosure	22
Investor Relations, Engagement, and Shareholder Activism	22
Another Look at the Macroeconomic Information Content of Aggregate Earnings: Evidence from the Labor Market	22
The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows	22
Foreign Employment, Income Shifting, and Tax Uncertainty	22
Political Bias in the Media's Coverage of Firms' Earnings Announcements	22
Information Externalities of SFAS 161: Evidence from Supply Chains	22
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations	21
Do Firms Redact Information from Material Contracts to Conceal Bad News?	20
Insider Sales under the Threat of Short Sellers: New Hypothesis and New Tests	20
The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures	20
Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls	20
Spillover Effects in Disclosure-Related Securities Litigation	20
From Accounting to Economics: The Role of Aggregate Special Items in Gauging the State of the Economy	19
Can FinTech Competition Improve Sell-Side Research Quality?	19
The Usefulness of Financial Accounting Information: Evidence from the Field	19
Do Rewards Encourage Professional Skepticism? It Depends	19
Financial Statement Complexity and Bank Lending	19
Tax Loss Carrybacks as Firm Fiscal Stimulus: A Tale of Two Recessions	18
Audit Office Labor Market Proximity and Audit Quality	18
Effective Tax Planning	18
Who Pays Attention to SEC Form 8-K?	18
The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards	18
CEO Tenure and Firm Value	18
Net Operating Loss Carryforwards and Corporate Savings Policies	17
Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets	17
The Role of Audit Firms in Spreading Depositor Contagion	17
Emotions and Managerial Judgment: Evidence from Sunshine Exposure	17
Credit Information Sharing and Loan Loss Recognition	17
The Determinants and Informativeness of Non-GAAP Revenue Disclosures	17
Do Director Networks Help Managers Forecast Better?	17
The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions	17
Does Board Demographic Diversity Enhance Cognitive Diversity and Monitoring?	16
Income Smoothing through R&D Management and Earnings Informativeness	16
Cost Structure, Operating Leverage, and CDS Spreads	16
Outside Opportunities, Managerial Risk Taking, and CEO Compensation	16
Active Funds and Bundled News	16
The Possible Weakening of Financial Accounting from Tax Reforms	16
Spillover Effects of Tax Avoidance on Peers' Firm Value	16
The Impact of Shareholder Litigation Risk on Equity Incentives: Evidence from a Quasi-Natural Experiment	15
Organized Labor and Inventory Stockpiling	15
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	15

Voluntary Disclosure Responses to Mandated Disclosure: Evidence from Australian Corporate Tax Transparency	15
Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment	15
Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job	14
Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?	14
Fundamental Analysis and Mean-Variance Optimal Portfolios	14
Shadow Trading	14
Disclosure Speed: Evidence from Nonpublic SEC Investigations	14
The Role of Assurance in Equity Crowdfunding	14
Do High-Quality Auditors Improve Non-GAAP Reporting?	14
Organized Crime and Firms' Financial Statements: Evidence from Criminal Investigations in Italy	13
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability	13
Do Managers' Nonnative Accents Influence Investment Decisions?	13
It's Not Only What You Say … How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations	13
Securities and Exchange Commission Regulation and Non-GAAP Income Statements	13
Investment as the Opportunity Cost of Dividend Signaling	13
A Tale of Two Enforcement Venues: Determinants and Consequences of the SEC's Choice of Enforcement Venue After the Dodd-Frank Act	13
The Deterrent Effect of Insider Trading Enforcement Actions	13
Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero	12
Are Investors Influenced by the Order of Information in Earnings Press Releases?	12
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls	12
The Informational Role of Investor Relations: Evidence from the Debt Market	12
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior	12
Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices	11
How Costly is Tax Avoidance? Evidence from Structural Estimation	11
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?	11
The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships	11
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism	11
Debt and Voluntary Disclosure	11
Interplay between Accounting and Prudential Regulation	11
The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency	11
Investor Disagreement, Disclosure Processing Costs, and Trading Volume Evidence from Social Media	11
Macroeconomic Uncertainty and Quantitative versus Qualitative Inputs to Analyst Risk Forecasts	10
Are Level 3 Fair Value Remeasurements Useful? Evidence from ASC 820 Rollforward Disclosures	10
Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior	10
Taxes and Haven Activities: Evidence from Linguistic Cues	10
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings	10
The Role of Subjectivity in Mitigating Incentive Contracting Risks	10
Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases	10
Bank Competition and Borrower Conservatism	10
Can Employees Exercise Control Over Managers? The Role of the Employees' Knowledge of Manager Behavior and Manager Discretion	10
The Value of Eliciting Information: Evidence from Sell-Side Analysts	9
Economic Determinants and Consequences of Performance Target Difficulty	9
Analyst Dividend Forecasts and Their Usefulness to Investors	9
The Spillover Effect of Consolidating Securitization Entities on Small Business Lending	9
Financial Reporting, Auditing, Analyst Scrutiny, and Investment Efficiency	9
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs	9
Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request	9
Are SPAC Revenue Forecasts Informative?	9
Understanding and Deterring Misreporting in Nonprofits: The Joint Effects of Pay Level and Penalty Type	9
Information, Incentives, and Attention: A Field Experiment on the Interaction of Management Controls	9
Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach	9
Using Economic Links between Firms to Detect Accounting Fraud	9
Do Depositors Respond to Banks’ Social Performance?	9
Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing	9
Wearing out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process	9
The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence from the Textual Features of Business Descriptions	9
The Effects of Income Tax Timing on Retirement Investment Decisions	9
Accounting Reporting Complexity and Non-GAAP Earnings Disclosure	9
Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition	8
The Effect of Accrual Heterogeneity on Accrual Quality Inferences	8
Corporate Control Contests and the Asymmetric Disclosure of Bad News: Evidence from Peer Firm Disclosure Response to Takeover Threat	8
Cheating for the Cause: The Effects of Performance-Based Pay on Socially Oriented Misreporting	8
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	8
Lender Monitoring and the Efficacy of Managerial Risk-Taking Incentives	8
Contracting with Controllable Risk	8
Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial	8
Blame Attribution and Disclosure Propensity	8
Do Managers Learn from Analysts about Investing? Evidence from Internal Capital Allocation	8
Measuring Multidimensional Investment Opportunity Sets with 10-K Text	8
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits	8
Accounting Quality and Alliance Contract Provisions	8
Contemporary Conflicts in Perspectives on Work Hours across Hierarchical Levels in Public Accounting	8
Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment	8
Growth Matters: Disclosure and Risk Premium	8
Leading by Example in Socially Driven Organizations: The Effect of Transparent Leader Compensation Contracts on Following	7
Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities	7
What Happens When Managers Are Informed? Effects of Critical Audit Matter Awareness and Auditor Relationship on Managers' Accounting Estimates	7
Dark Market Share around Earnings Announcements and Speed of Resolution of Investor Disagreement	7
Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency	7
Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives	7

Proprietary Costs: Why Do R&D-Active Firms Choose Single-Lender Financing?	7
Disclosure to Regulate Learning in Product Markets from the Stock Market	7
Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline	7
Peer Effects and Disclosure Timing: Evidence from Earnings Announcements	7
Disciplining Role of Auditor Tenure and Mandatory Auditor Rotation	7
Disclosure Regulation and Competitive Interactions: Evidence from the Oil and Gas Industry	7
Auditor Specialization and Information Spillovers	7
Understanding the Sustainability Reporting Landscape and Research Opportunities in Accounting	7
Strategic Choice of Presentation Format: The Case of ETR Reconciliations	7
Private Lenders' Use of Analyst Earnings Forecasts When Establishing Debt Covenant Thresholds	7
Institutional Dual-Holders and Managers' Earnings Disclosure	7
The Effect of Innovation Box Regimes on Investment and Employment Activity	7
The Effect of Market Transparency on Corporate Disclosure: Evidence from the Observability of Bond Prices and Trading	7
Forecast Withdrawals and Reporting Reputation	7
The Effect of Supervisors’ Prior Task Performance on Employees’ Targets	6
How Social Norms and Social Identification Constrain Aggressive Reporting Behavior	6
Career Concerns, Investment, and Management Forecasts	6
Construct Validity in Accruals Quality Research	6
Strategic Timing of IPOs and Disclosure: A Dynamic Model of Multiple Firms	6
Disclosure and Investor Inattention: Theory and Evidence	6
The Effect of Financial Statement Incomparability on Investment Decisions	6
When Does the Internal Audit Function Enhance Audit Committee Effectiveness?	6
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters	6
Ambiguous Sticks and Carrots: The Effect of Contract Framing and Payoff Ambiguity on Employee Effort	6
Do Corporate Taxes Affect Executive Compensation?	6
How Does SEC Review Correspondence Affect Investors' Judgments? The Role of Access Costs and Review Ambiguity	6
Law Firms as Tax Planning Service Providers	6
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships	6
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	6
Financial Reporting Quality and Myopic Investments: Theory and Evidence	6
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets	5
Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?	5
Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results	5
Expected Loan Loss Provisioning: An Empirical Model	5
Private Pre-Decision Information and the Pay–Performance Relation	5
Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End	5
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes	5
CFO Gaps: Determinants and Impact on the Corporate Information Environment	5
Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?	5
Decision Facilitating Information and Induced Volatility: A Study of Tradeoffs in Accounting Disclosure	5
Accounting for Leases and Corporate Investment	5
The Information Content of Publicly Accessible Federal Court Documents	5
Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters	5
Relative Performance Evaluation and Strategic Differentiation	5
Accounting Restatements and Bank Liquidity Creation	5
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office	5
Working Longer but Not Harder: The Effects of Incentivizing Inputs versus Outputs in a Heterogeneous Workforce	5
Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity	5
Understanding the Ecosystem of Enterprise Risk Governance	5
Non-Price and Price Performance Vesting Provisions and CEO Incentives	5
The Effect of Mandatory Disclosure Dissemination on Information Asymmetry among Investors: Evidence from the Implementation of the EDGAR System	5
Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act	5
Anticipatory Effects around Proposed Regulation: Evidence from Basel III	5
Stock Price Management and Share Issuance: Evidence from Equity Warrants	4
Private Information Acquisition via Freedom of Information Act Requests Made to the Securities and Exchange Commission	4
Charitable Contribution Matching and Effort-Elicitation	4
Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment	4
Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market	4
Changes in Risk Factor Disclosures and the Variance Risk Premium	4
A Habit Strength-Based Explanation for Auditors' Use of Simple Cognitive Processes for Complex Tasks	4
How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach	4
The Role of Social Bonds in Understanding the Pre- and Post-Recognition Effects of Recognition Visibility	4
What Matters for In-House Tax Planning: Tax Function Power and Status	4
Measuring Accounting Asset Informativeness	4
Management’s Reporting Motives and the Leniency of Auditors’ Internal Control Evaluations: The Role of Organizational Identification and Auditor-Type	4
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality	4
The Spillover Effect of Peer CEO Turnover on Real Earnings Management	4
The Value of Auditor Industry Specialization: Evidence from a Structural Model	4
The Influence of Institutional Differences on Control Mechanisms in Alliances	4
How Controlling Failure Perceptions Affects Performance: Evidence from a Field Experiment	4
Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients	4
Short-Selling and Information Arrival around Earnings Announcements: Evidence from Regulation SHO	4
Measuring the Information Content of Disclosures: The Role of Return Noise	4
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences	4
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-15	4
Asymmetric Disclosure, Noise Trade, and Firm Valuation	4
Initial Task Engagement: Unlocking the Value of Fit and Non-Fit to Improve Audit Judgments	3
Revising A Voluntary Disclosure Decision	3
Audit Quality and Investment Efficiency with Endogenous Analyst Information	3
Tax Competition and Employment	3
Insider Trading in News Deserts	3
Performance-Vesting Share Award Outcomes and CEO Incentives	3
Strategic Nondisclosure in Takeovers	3
Formalizing the Informal: Adopting a Formal Culture-Fit Measurement System in the Employee-Selection Process	3
Leader Effects in Competition among Teams: Evidence from a Field Intervention	3
The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm	3
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings	3
Dressing for the Occasion? Audit Quality in the Presence of Competition for New Clients	3
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation	3
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability	3
The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns	3
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income	3
Non-GAAP Reporting and Investment	3
Subject Matter Complexity and Disclosure Channel Richness	3
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule	3