Accounting Review

Article	Citations
Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings	507
Evolution in Value Relevance of Accounting Information	195
Theory Testing and Process Evidence in Accounting Experiments	103
Out of Control: The (Over) Use of Controls in Accounting Research	95
The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience	81
Deterrent Disclosure	72
The Disclosure and Consequences of U.S. Critical Audit Matters	61
Real Effects of Private Country-by-Country Disclosure	56
The Role of Private Disclosures in Markets with Weak Institutions: Evidence from Market Liberalization in China	51
The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency	51
When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures	45
The Role of Peer Events in Corporate Governance: Evidence from Data Breaches	34
Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China	32
Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China	32
The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan	30
Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement	29
Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards	28
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations	28
The Regulatory Role of Credit Ratings and Voluntary Disclosure	26
The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality	25
Foreign Employment, Income Shifting, and Tax Uncertainty	25
Can FinTech Competition Improve Sell-Side Research Quality?	24
The Cost of Fraud Prediction Errors	24
Tax Loss Carrybacks as Firm Fiscal Stimulus: A Tale of Two Recessions	23
Do Firms Redact Information from Material Contracts to Conceal Bad News?	23

Political Bias in the Media's Coverage of Firms' Earnings Announcements	23
Who Pays Attention to SEC Form 8-K?	23
Insider Sales under the Threat of Short Sellers: New Hypothesis and New Tests	23
Investor Relations, Engagement, and Shareholder Activism	23
Spillover Effects in Disclosure-Related Securities Litigation	22
Do Rewards Encourage Professional Skepticism? It Depends	22
The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows	22
Audit Office Labor Market Proximity and Audit Quality	22
Financial Statement Complexity and Bank Lending	22
The Usefulness of Financial Accounting Information: Evidence from the Field	21
Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls	21
The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions	21
Income Smoothing through R&D Management and Earnings Informativeness	21
Credit Information Sharing and Loan Loss Recognition	21
From Accounting to Economics: The Role of Aggregate Special Items in Gauging the State of the Economy	20
Do Director Networks Help Managers Forecast Better?	20
The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures	20
Effective Tax Planning	20
Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets	20
Emotions and Managerial Judgment: Evidence from Sunshine Exposure	20
Spillover Effects of Tax Avoidance on Peers' Firm Value	20
The Role of Audit Firms in Spreading Depositor Contagion	19
The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards	19
The Determinants and Informativeness of Non-GAAP Revenue Disclosures	19
CEO Tenure and Firm Value	19
Active Funds and Bundled News	18
Outside Opportunities, Managerial Risk Taking, and CEO Compensation	18
Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment	18
The Impact of Shareholder Litigation Risk on Equity Incentives: Evidence from a Quasi-Natural Experiment	18
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	17
Do High-Quality Auditors Improve Non-GAAP Reporting?	17
Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job	17
The Deterrent Effect of Insider Trading Enforcement Actions	17
Voluntary Disclosure Responses to Mandated Disclosure: Evidence from Australian Corporate Tax Transparency	17
Understanding the Sustainability Reporting Landscape and Research Opportunities in Accounting	16
Net Operating Loss Carryforwards and Corporate Savings Policies	16
Does Board Demographic Diversity Enhance Cognitive Diversity and Monitoring?	16
It's Not Only What You Say … How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations	16
The Possible Weakening of Financial Accounting from Tax Reforms	16
Organized Labor and Inventory Stockpiling	16
The Role of Assurance in Equity Crowdfunding	15
Investment as the Opportunity Cost of Dividend Signaling	15
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability	15
Disclosure Speed: Evidence from Nonpublic SEC Investigations	15
Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?	15
A Tale of Two Enforcement Venues: Determinants and Consequences of the SEC's Choice of Enforcement Venue After the Dodd-Frank Act	14
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings	14
Do Managers' Nonnative Accents Influence Investment Decisions?	14
Fundamental Analysis and Mean-Variance Optimal Portfolios	14
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls	14

Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices	14
Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing	14
Securities and Exchange Commission Regulation and Non-GAAP Income Statements	14
The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships	14
The Informational Role of Investor Relations: Evidence from the Debt Market	13
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs	13
Organized Crime and Firms' Financial Statements: Evidence from Criminal Investigations in Italy	13
Information, Incentives, and Attention: A Field Experiment on the Interaction of Management Controls	12
Do Depositors Respond to Banks’ Social Performance?	12
How Costly is Tax Avoidance? Evidence from Structural Estimation	12
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?	12
When Does the Internal Audit Function Enhance Audit Committee Effectiveness?	12
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism	12
Bank Competition and Borrower Conservatism	12
Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero	12
Can Employees Exercise Control Over Managers? The Role of the Employees' Knowledge of Manager Behavior and Manager Discretion	12
Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases	12
Contracting with Controllable Risk	11
Contemporary Conflicts in Perspectives on Work Hours across Hierarchical Levels in Public Accounting	11
Investor Disagreement, Disclosure Processing Costs, and Trading Volume Evidence from Social Media	11
Using Economic Links between Firms to Detect Accounting Fraud	11
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits	11
Wearing out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process	11
Interplay between Accounting and Prudential Regulation	11
Taxes and Haven Activities: Evidence from Linguistic Cues	11
The Role of Subjectivity in Mitigating Incentive Contracting Risks	11
The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency	11
Economic Determinants and Consequences of Performance Target Difficulty	10
Are Level 3 Fair Value Remeasurements Useful? Evidence from ASC 820 Rollforward Disclosures	10
Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency	10
The Value of Eliciting Information: Evidence from Sell-Side Analysts	10
Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach	10
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	10
Auditor Specialization and Information Spillovers	10
Peer Effects and Disclosure Timing: Evidence from Earnings Announcements	10
Accounting Reporting Complexity and Non-GAAP Earnings Disclosure	10
Are SPAC Revenue Forecasts Informative?	9
Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial	9
Do Managers Learn from Analysts about Investing? Evidence from Internal Capital Allocation	9
Institutional Dual-Holders and Managers' Earnings Disclosure	9
Proprietary Costs: Why Do R&D-Active Firms Choose Single-Lender Financing?	9
Corporate Control Contests and the Asymmetric Disclosure of Bad News: Evidence from Peer Firm Disclosure Response to Takeover Threat	9
The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence from the Textual Features of Business Descriptions	9
Financial Reporting, Auditing, Analyst Scrutiny, and Investment Efficiency	9
Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request	9
Analyst Dividend Forecasts and Their Usefulness to Investors	9
Disciplining Role of Auditor Tenure and Mandatory Auditor Rotation	9
Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment	9
Accounting for Leases and Corporate Investment	9
Common Ownership, Executive Compensation, and Product Market Competition	8
Leading by Example in Socially Driven Organizations: The Effect of Transparent Leader Compensation Contracts on Following	8
Private Lenders' Use of Analyst Earnings Forecasts When Establishing Debt Covenant Thresholds	8
What Happens When Managers Are Informed? Effects of Critical Audit Matter Awareness and Auditor Relationship on Managers' Accounting Estimates	8
Expected Loan Loss Provisioning: An Empirical Model	8
The Information Content of Publicly Accessible Federal Court Documents	8
Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities	8
Strategic Choice of Presentation Format: The Case of ETR Reconciliations	8
Construct Validity in Accruals Quality Research	8
Measuring Multidimensional Investment Opportunity Sets with 10-K Text	8
Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives	8
Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition	8
The Effect of Accrual Heterogeneity on Accrual Quality Inferences	8
The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm	8
Cheating for the Cause: The Effects of Performance-Based Pay on Socially Oriented Misreporting	8
Growth Matters: Disclosure and Risk Premium	8
The Effect of Market Transparency on Corporate Disclosure: Evidence from the Observability of Bond Prices and Trading	8
Forecast Withdrawals and Reporting Reputation	7
Disclosure to Regulate Learning in Product Markets from the Stock Market	7
Private Information Acquisition via Freedom of Information Act Requests Made to the Securities and Exchange Commission	7
Dark Market Share around Earnings Announcements and Speed of Resolution of Investor Disagreement	7
Do Corporate Taxes Affect Executive Compensation?	7
The Effect of Financial Statement Incomparability on Investment Decisions	7
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters	7
Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline	7
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	7
Non-Price and Price Performance Vesting Provisions and CEO Incentives	7
Do Companies Redact Material Information from Confidential SEC Filings? Evidence from the FAST Act	7
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships	7
Ambiguous Sticks and Carrots: The Effect of Contract Framing and Payoff Ambiguity on Employee Effort	7
The Effect of Innovation Box Regimes on Investment and Employment Activity	7

Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes	6
How Does SEC Review Correspondence Affect Investors' Judgments? The Role of Access Costs and Review Ambiguity	6
Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?	6
Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?	6
Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results	6
Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End	6
Relative Performance Evaluation and Strategic Differentiation	6
The Effect of Supervisors’ Prior Task Performance on Employees’ Targets	6
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income	6
Career Concerns, Investment, and Management Forecasts	6
Financial Reporting Quality and Myopic Investments: Theory and Evidence	6
Disclosure and Investor Inattention: Theory and Evidence	6
Law Firms as Tax Planning Service Providers	6
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets	6
The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality	6
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences	6
Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters	6
Stock Price Management and Share Issuance: Evidence from Equity Warrants	5
Accounting Restatements and Bank Liquidity Creation	5
The Value of Auditor Industry Specialization: Evidence from a Structural Model	5
Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations	5
The Effect of Managerial Adverse Experience on Financial Reporting	5
Decision Facilitating Information and Induced Volatility: A Study of Tradeoffs in Accounting Disclosure	5
Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity	5
A Habit Strength-Based Explanation for Auditors' Use of Simple Cognitive Processes for Complex Tasks	5
The Influence of Institutional Differences on Control Mechanisms in Alliances	5
CFO Gaps: Determinants and Impact on the Corporate Information Environment	5
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office	5
The Effect of Mandatory Disclosure Dissemination on Information Asymmetry among Investors: Evidence from the Implementation of the EDGAR System	5
Board Gender Diversity and Investment Efficiency: Global Evidence from 83 Country-Level Interventions	5
Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment	5
Measuring the Information Content of Disclosures: The Role of Return Noise	5
Understanding the Ecosystem of Enterprise Risk Governance	5
Private Pre-Decision Information and the Pay–Performance Relation	5
The Role of Social Bonds in Understanding the Pre- and Post-Recognition Effects of Recognition Visibility	5
Anticipatory Effects around Proposed Regulation: Evidence from Basel III	5
Political Connections and Accounting Conservatism	5
Short-Selling and Information Arrival around Earnings Announcements: Evidence from Regulation SHO	5
How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach	5
Internal Performance Measures and Earnings Management: Evidence from Segment Earnings	5
Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market	5
Changes in Risk Factor Disclosures and the Variance Risk Premium	5
The Spillover Effect of Peer CEO Turnover on Real Earnings Management	5
Management’s Reporting Motives and the Leniency of Auditors’ Internal Control Evaluations: The Role of Organizational Identification and Auditor-Type	4
Lower Defeat Thresholds for Minority Shareholders and Corporate Governance: Evidence from the Australian “Two-Strikes” Rule	4
Asymmetric Disclosure, Noise Trade, and Firm Valuation	4
Investor Reaction to SPACs’ Voluntary Disclosures	4
Conduit Incentives: Eliciting Cooperation from Workers Outside of Managers’ Control	4
Measuring Accounting Asset Informativeness	4
Tax Competition and Employment	4
Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability	4
Revising A Voluntary Disclosure Decision	4
Charitable Contribution Matching and Effort-Elicitation	4
The Field of Investment Advice: The Social Forces That Govern Equity Analysts	4
Does Recognition versus Disclosure Affect Debt Contracting? Evidence from SFAS 158	4
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-15	4
Firm Boundaries and Voluntary Disclosure	4
Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients	4
Leader Effects in Competition among Teams: Evidence from a Field Intervention	4
Fracking Disclosure, Collateral Value, and the Mortgage Market	3
Early-Warning Signals and Risk-Shifting Incentives	3
The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns	3
Third-Party Source Switches: Objective Valuation or Fair Value Opinion Shopping?	3
Non-GAAP Reporting and Investment	3
Material ESG Alpha: A Fundamentals-Based Perspective	3
Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation	3
Strategic Nondisclosure in Takeovers	3
Powerful Politicians, Political Costs, and Income Smoothing	3
Implicit Tax, Tax Incidence, and Pretax Returns	3
Does Referral-Based Hiring Exacerbate Agency Problems?	3
Accounting Uniformity, Comparability, and Resource Allocation Efficiency	3
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions	3
Insider Trading in News Deserts	3
Subject Matter Complexity and Disclosure Channel Richness	3
Formalizing the Informal: Adopting a Formal Culture-Fit Measurement System in the Employee-Selection Process	3
Initial Task Engagement: Unlocking the Value of Fit and Non-Fit to Improve Audit Judgments	3
The Behavioral Effects of Social Distance and Residual Claim Distribution on Budget Reporting in Hierarchical Organizations	3
Mark-to-Market, Loan Retention, and Loan Origination	3
The Effects of Transparency and Group Incentives on Managers’ Strategic Promotion Behavior	3
Audit Quality and Investment Efficiency with Endogenous Analyst Information	3
Dressing for the Occasion? Audit Quality in the Presence of Competition for New Clients	3
Experience with Non-GAAP Earnings and Investors’ Pricing of Exclusions	3
The Demand for Internal Auditors following Accounting and Operational Failures	3
Lender Capital Management and Financial Covenant Strictness	3
What If Borrowers Were Informed about Credit Reporting? Two Natural Field Experiments	3
Curbing Enthusiasm: Media Sentiment and the Disciplining Role of Quarterly Earnings Announcements	3