Accounting Review

Article	Citations
Editorial Policy	260
October 2023 Placement ADS	140
ELPR: A New Measure of Capital Adequacy for Commercial Banks	115
Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates	98
CEO Overconfidence and Bonus Target Ratcheting	92
January 2024 Placement ADS	57
MAY 2024 PLACEMENT ADS	50
Stock Price Reactions to the Information and Bias in Analyst-Expected Returns	46
Political Connections and Accounting Conservatism	40
How Costly is Tax Avoidance? Evidence from Structural Estimation	39
Asymmetric Disclosure, Noise Trade, and Firm Valuation	38
Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times	38
The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation	36
Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?	36
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	36
Disclosure and Dynamic Risk Sharing with a Large Shareholder	34
Using Economic Links between Firms to Detect Accounting Fraud	33
IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches	31
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	30
Does Meeting Financial Expectations Boost Employee Satisfaction?	30
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	30
Changes in Risk Factor Disclosures and the Variance Risk Premium	28
Understanding the Ecosystem of Enterprise Risk Governance	27
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation	27
The Disclosure and Consequences of U.S. Critical Audit Matters	25

Torpedo Your Competition: Strategic Reporting and Peer Firm IPO	25
How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators	25
The Effect of Innovation Box Regimes on Investment and Employment Activity	24
Does Fiscal Monitoring Make Better Governments? Evidence from U.S. Municipalities	24
Customer Shopping Behavior and the Persistence of Revenues and Earnings	24
The Demand for Internal Auditors following Accounting and Operational Failures	24
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions	23
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?	23
When Executives Pledge Integrity: The Effect of the Accountant’s Oath on Firms’ Financial Reporting	23
Shaping Incentives through Measurement and Contracts	23
An Examination of the Listing of Analyst Coverage on Corporate Websites	22
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets	22
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality	22
Owner Exposure through Firm Disclosure	22
November 2022 Placement Ads	22
Signing Blank Checks: The Roles of Disclosure and Reputation in the Face of Limited Information	22
Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers	22
Editorial Policy	22
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office	21
Say on Pay Laws and Insider Trading	21
Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct	21
Voluntary Disclosure Quality and Analyst Coverage	20
Corporate Tax Benefits from Hometown-Connected Politicians	20
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls	20
When and Why Do Supervisors’ Evaluations Overweight Subordinates’ Performance Outcomes? Evidence from a Team Setting in the Field	20
Editorial Policy	19
Covers and Front Matter	19
Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment	19
Externalities of Accounting Disclosures: Evidence from the Federal Reserve	18
Covers and Front Matter	18
Time Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Market-Wide Uncertainty	17
The Effect of Accrual Heterogeneity on Accrual Quality Inferences	17
Do Public Financial Statements Influence Private Equity and Venture Capital Financing?	16
CFO Gaps: Determinants and Impact on the Corporate Information Environment	16
Motivational Optimism and Short-Term Investment Efficiency	16
Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work	16
Fracking Disclosure, Collateral Value, and the Mortgage Market	16
Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics	16
Covers and Front Matter	15
Covers and Front Matter	15
Anticipatory Effects around Proposed Regulation: Evidence from Basel III	15
Covers and Front Matter	15
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations	14
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits	14
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments	14
The Usefulness of Credit Ratings for Accounting Fraud Prediction	14
Strategic Disclosure Incentives in a Multisegment Firm	14
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes	14
Wall Street and Product Quality: The Duality of Analysts	13
Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding	13

The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality	13
Global versus Local ESG Ratings: Evidence from China	13
A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts	13
Non-Price and Price Performance Vesting Provisions and CEO Incentives	12
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability	12
Measuring Portfolio Gains: The Case of Earnings Announcement Trading Signals	12
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism	12
Private Pre-Decision Information and the Pay–Performance Relation	12
Covers and Front Matter	12
Identifying the Relationship between Earnings and Prices	12
The Impact of Performance Reporting on Investment Behavior: Evidence from Disclosure Reform in the U.K.	12
Erratum	12
Editorial Policy	12
Beyond the Event Window: Earnings Horizon and the Informativeness of Earnings Announcements	12
Covers and Front Matter	12
Disclosing Labor Demand: Evidence from Online Job Postings	11
The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations	11
Profit Shifting during Foreign Tax Holidays	11
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession	11
Covers and Front Matter	11
CEO Risk Taking Equity Incentives and Workplace Misconduct	11
September 2023 Placement ADS	11
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences	11
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule	11
Local Political Corruption and Financial Reporting Conservatism	11
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs	11
Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals	11
July 2022 Placement Ads	11
Covers and Front Matter	11
News at the Bell and a Level Playing Field	11
Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices	11
Covers and Front Matter	10
July 2023 Placement ADS	10
The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets	10
Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 34	10
March 2022 Placement Ads	10
Do Managers Pursue Their Budget Goals Using Revenues or Expenses?	10
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings	10
Covers and Front Matter	10
Insider Horizon and Disclosure Policies	10
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income	10
Proprietary Information Cost of Contracting with the Government	9
Corporate Tax Enforcement and Business Activity	9
Does Referral-Based Hiring Exacerbate Agency Problems?	9
Annual Editor Report	9
Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls	9
Analyst Dividend Forecasts and Their Usefulness to Investors	9
Technology Coopetition and Voluntary Disclosures of Innovation	9
Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?	9
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings	9
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships	9
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters	9
Editorial Policy	9
Insider Trading in News Deserts	9
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability	9
Contract Disclosure under External Scrutiny	9
Early-Warning Signals and Risk-Shifting Incentives	9
Are There Externalities of Private Firm News Disclosure? Evidence from Public Firms’ Investment	8
Revealed Proprietary Information Disclosure	8
The Brand Value of Earnings: An Event Study of Consumer Responses to Earnings Announcements	8
Reliance on Algorithmic Estimates: The Joint Influence of Algorithm Adaptability and Estimation Uncertainty	8
Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act	8
Does Political Uncertainty Obfuscate Narrative Disclosure?	8
Competition and Reward Practices: Evidence from Public Schools	8
Taxes and Haven Activities: Evidence from Linguistic Cues	8
The Value of Eliciting Information: Evidence from Sell-Side Analysts	8
Are SPAC Revenue Forecasts Informative?	8
Unintended Real Effects of EDGAR: Evidence from Corporate Innovation	8
Covers and Front Matter	8
Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request	8
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9	8
Disclosing Endogenous Cost Information	8
Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives	7
Does Litigation Risk Shape Environmental Disclosure Decisions? Evidence from Peers’ Environmental Disclosure Lawsuits	7
Banks’ Motivations for Designating Securities as Held to Maturity	7
Do Corporate Taxes Affect Executive Compensation?	7
Editorial Policy	7
Influence of Control Precision and Prior Collaboration Experience on Trust and Cooperation in Inter-Organizational Relationships	7
January 2022 Placement Ads	7
Erratum	7

Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End	7
Are Private Firms More Aggressive Tax Planners?	7
Editorial Policy	6
Do Analysts and Investors Efficiently Respond to Managerial Linguistic Complexity during Conference Calls?	6
Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results	6
Editorial Policy	6
How Resilient Are Firms’ Financial Reporting Processes to the Sudden Loss of a CFO? Evidence from Sudden Deaths	6
Can FinTech Competition Improve Sell-Side Research Quality?	6
Do High-Quality Auditors Improve Non-GAAP Reporting?	6
Editorial Policy	6
Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities	6
NOVEMBER 2024 PLACEMENT ADS	6
SEPTEMBER 2024 PLACEMENT ADS	6
Measuring the Information Content of Disclosures: The Role of Return Noise	6
October 2022 Placement Ads	6
Editorial Policy	6
Harmonized Accounting Standards and Investment Beauty Contests	6
Securities and Exchange Commission Comment Letter Disclosures and Short Sellers’ Front Running	6
How Do Online Conflict Disclosures Support Enforcement? Evidence from Personal Financial Disclosures and Public Corruption	6
Covers and Front Matter	6
Tax Competition and Employment	6
Covers and Front Matter	5
Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations	5
Covers and Front Matter	5
The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior	5
Switching Costs and Market Power in Auditing: Evidence from a Structural Approach	5
Covers and Front Matter	5
Emission Taxes and Capital Investments: The Role of Tax Incidence	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
Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?	5
May 2023 Placement Ads	5
Drivers of Public Opinion on the Acceptability of Distorting Performance Measures	5
Covers and Front Matter	5
Payoffs to Aggressiveness	5
Voluntary Performance Disclosures in the CD&A	5
Local-Thinking Bias	5
Financial Reporting and Consumer Behavior	5
Managing Employee Retention Concerns: Evidence from U.S. Census Data	5
Experience with Non-GAAP Earnings and Investors’ Pricing of Exclusions	5
A Measure of Financial Statement Benchmarking	5
Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment	5
Audit as Coproduction of Auditors and Clients: Implications for Professional Skepticism	5
The Decision-Usefulness of ASC 606 Revenue Disaggregation	5
Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data	5
Seemingly Self-Sabotaging Disclosures	5
Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?	5
Do Auditors View Off-the-Clock Misbehavior by Company Leadership as a Signal of Tone at the Top?	4
Are Auditor Reputations Affected by Private Communication Channels?	4
Editorial Policy	4
Investor Reaction to SPACs’ Voluntary Disclosures	4
Disclosure Speed: Evidence from Nonpublic SEC Investigations	4
Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing	4
Inspectors’ Incentive Perceptions and Assessment Timing: Inspectors’ Requests and Auditors’ Responses	4
Do Audit Committees and Auditors Coordinate Effort? Evidence from Risk Areas, Materiality and Meetings	4
Measuring Cash Flows: A Guide for Researchers	4
Auditor Specialization and Information Spillovers	4
Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract?	4
The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows	4
The Screening Role of Covenant Heterogeneity	4
Operating Leverage and Stock Returns under Different Aggregate Funding Conditions	4
Forecasting Earnings Using k-Nearest Neighbors	4
Strategic Alliances and Lending Relationships	4
Spillover Effects in Disclosure-Related Securities Litigation	4
Relative Performance Evaluation and Strategic Differentiation	4
Proprietary Costs: Why Do R&D-Active Firms Choose Single-Lender Financing?	4
Reward Taxation, Reward Type, and Employee Effort	4
Observations from a Professor Serving as Dean	3
What Are “Good” Values of q2? Guidance Based on Experimental Accounting Researchers’ Assessments of Fit	3
The Cost of Fraud Prediction Errors	3
Formalizing the Informal: Adopting a Formal Culture-Fit Measurement System in the Employee-Selection Process	3
International Financial Reporting Standards and the Macroeconomy	3
Tax Avoidance and Firm Risk: New Insights from a Latent Class Mixture Model	3
Editorial Policy	3
The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency	3
Decision Facilitating Information and Induced Volatility: A Study of Tradeoffs in Accounting Disclosure	3
Editorial Policy	3
Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity	3
Editorial Policy	3
Does Convergence with International Standards on Auditing Improve Audit Quality?	3
Insurance Rate Regulation, Management of the Loss Reserve and Pricing	3
Strategic Nondisclosure in Takeovers	3
Covers and Front Matter	3
Editorial Policy	3
Optimal Reporting Systems in Bank Runs	3
The Influence of Labor Market Power in the Audit Profession	3
Covers and Front Matter	3
The Beneficial Learning Effects of Combining a Hypothesis-Testing Mindset with a Causal Model	3
Disclosure and Investor Inattention: Theory and Evidence	3
How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach	3
The Effect of Mandatory Disclosure Dissemination on Information Asymmetry among Investors: Evidence from the Implementation of the EDGAR System	3
Do Information Processing Costs Matter to Regulators? Evidence from U.S. Mortgage Companies’ Supervision	3
Internal Accounting Hiring and Operational Efficiency: Evidence from the Implementation of ASC 842	3
Career Concerns, Investment, and Management Forecasts	3
Loan-Level Disclosure and the Convenience Yield of Asset-Backed Securities	3