Accounting Review

Article	Citations
Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings	347
Evolution in Value Relevance of Accounting Information	162
Theory Testing and Process Evidence in Accounting Experiments	80
Out of Control: The (Over) Use of Controls in Accounting Research	68
The Role of Social Media in Corporate Governance	67
On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data	64
Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?	54
The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience	54
Deterrent Disclosure	53
Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements	53
Policy Uncertainty and Accounting Quality	52
The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings	49
Real Effects of Private Country-by-Country Disclosure	41
The Role of Private Disclosures in Markets with Weak Institutions: Evidence from Market Liberalization in China	40
Soft Information in the Financial Press and Analyst Revisions	39
The Disclosure and Consequences of U.S. Critical Audit Matters	39
Do Banks Price Firms' Data Breaches?	38
CEO Overconfidence and the Timeliness of Goodwill Impairments	36
Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language	34
How Do Firms Change Investments Based on MD&A Disclosures of Peer Firms?	34
The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives	33
The Real Effects of Mandatory Nonfinancial Disclosure: Evidence from Supply Chain Transparency	33
Do Disruptive Life Events Affect How Analysts Assess Risk? Evidence from Deadly Hurricanes	31
The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings	29
When You Talk, I Remain Silent: Spillover Effects of Peers' Mandatory Disclosures on Firms' Voluntary Disclosures	28

Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures	28
Product Market Peers and Relative Performance Evaluation	27
Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws	27
The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from FASB Statement No. 161	26
The Role of Peer Events in Corporate Governance: Evidence from Data Breaches	25
Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China	24
Understanding the Determinants of Analyst Target Price Implied Returns	23
The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan	23
Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation	22
The Participation Constraint and CEO Equity Grants	22
Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement	20
Foreign Employment, Income Shifting, and Tax Uncertainty	20
Insider Sales under the Threat of Short Sellers: New Hypothesis and New Tests	20
Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency	20
Dividend Taxes, Investor Horizon, and Idiosyncratic Volatility	19
Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards	19
The Cost of Fraud Prediction Errors	19
Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China	19
Information Externalities of SFAS 161: Evidence from Supply Chains	19
Network-Induced Agency Conflicts in Delegated Portfolio Management	19
Political Bias in the Media's Coverage of Firms' Earnings Announcements	19
Accounting Quality and Debt Concentration	19
The Regulatory Role of Credit Ratings and Voluntary Disclosure	18
Penalties for Unexpected Behavior: Double Standards for Women in Finance	18
The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures	18
Human Versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations	18
Another Look at the Macroeconomic Information Content of Aggregate Earnings: Evidence from the Labor Market	18
The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality	18
The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-Tax Income	18
Overbidding in Mergers and Acquisitions: An Accounting Perspective	18
CEO Tax Effects on Acquisition Structure and Value	18
The Usefulness of Financial Accounting Information: Evidence from the Field	17
Do Firms Redact Information from Material Contracts to Conceal Bad News?	17
Financial Statement Complexity and Bank Lending	17
Net Operating Loss Carryforwards and Corporate Savings Policies	16
Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?	16
Error or Fraud? The Effect of Omissions on Management's Fraud Strategies and Auditors' Evaluations of Identified Misstatements	16
Tax Loss Carrybacks as Firm Fiscal Stimulus: A Tale of Two Recessions	16
From Accounting to Economics: The Role of Aggregate Special Items in Gauging the State of the Economy	15
Cost Structure, Operating Leverage, and CDS Spreads	15
Can FinTech Competition Improve Sell-Side Research Quality?	15
Who Pays Attention to SEC Form 8-K?	15
Effective Tax Planning	14
The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards	14
Spillover Effects of Tax Avoidance on Peers' Firm Value	14
The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows	14
Policeman for the World: The Impact of Extraterritorial FCPA Enforcement on Foreign Investment and Internal Controls	14
Do Rewards Encourage Professional Skepticism? It Depends	14
Do Director Networks Help Managers Forecast Better?	14
The Possible Weakening of Financial Accounting from Tax Reforms	14

The Impact of Shareholder Litigation Risk on Equity Incentives: Evidence from a Quasi-Natural Experiment	14
Emotions and Managerial Judgment: Evidence from Sunshine Exposure	14
The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions	14
Credit Information Sharing and Loan Loss Recognition	13
Outside Opportunities, Managerial Risk Taking, and CEO Compensation	13
Investor Relations, Engagement, and Shareholder Activism	13
The Determinants and Informativeness of Non-GAAP Revenue Disclosures	13
Does Board Demographic Diversity Enhance Cognitive Diversity and Monitoring?	13
Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets	13
What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?	13
Organized Labor and Inventory Stockpiling	13
Can Shareholders Benefit from Consumer Protection Disclosure Mandates? Evidence from Data Breach Disclosure Laws	12
Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment	12
The Higher Moments of Future Earnings	12
Audit Office Labor Market Proximity and Audit Quality	12
CEO Tenure and Firm Value	12
Income Smoothing through R&D Management and Earnings Informativeness	11
It's Not Only What You Say … How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations	11
Shadow Trading	11
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior	11
Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero	11
Fundamental Analysis and Mean-Variance Optimal Portfolios	11
Using Audit Programs to Improve Auditor Evidence Collection	11
Investment as the Opportunity Cost of Dividend Signaling	11
The Role of Audit Firms in Spreading Depositor Contagion	11
The Role of Assurance in Equity Crowdfunding	11
Bank Capital and Loan Monitoring	11
Do Managers' Nonnative Accents Influence Investment Decisions?	11
Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability	10
Interplay between Accounting and Prudential Regulation	10
Debt and Voluntary Disclosure	10
Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices	10
Organized Crime and Firms' Financial Statements: Evidence from Criminal Investigations in Italy	10
Are Investors Influenced by the Order of Information in Earnings Press Releases?	10
The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships	10
Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior	10
Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?	10
Disclosure Speed: Evidence from Nonpublic SEC Investigations	10
Spillover Effects in Disclosure-Related Securities Litigation	10
Active Funds and Bundled News	10
Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?	10
How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?	10
The Deterrent Effect of Insider Trading Enforcement Actions	10
The Informational Role of Investor Relations: Evidence from the Debt Market	10
Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job	10
A Tale of Two Enforcement Venues: Determinants and Consequences of the SEC's Choice of Enforcement Venue After the Dodd-Frank Act	9
Can Employees Exercise Control Over Managers? The Role of the Employees' Knowledge of Manager Behavior and Manager Discretion	9
Voluntary Disclosure Responses to Mandated Disclosure: Evidence from Australian Corporate Tax Transparency	9
Taxes and Haven Activities: Evidence from Linguistic Cues	9
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls	9
Accounting-Based Regulation: Evidence from Health Insurers and the Affordable Care Act	8
Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach	8
Information, Incentives, and Attention: A Field Experiment on the Interaction of Management Controls	8
Do High-Quality Auditors Improve Non-GAAP Reporting?	8
Economic Determinants and Consequences of Performance Target Difficulty	8
Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request	8
Financial Reporting, Auditing, Analyst Scrutiny, and Investment Efficiency	8
Investor Disagreement, Disclosure Processing Costs, and Trading Volume Evidence from Social Media	8
The Folly of Forecasting: The Effects of a Disaggregated Demand Forecasting System on Forecast Error, Forecast Positive Bias, and Inventory Levels	8
Macroeconomic Uncertainty and Quantitative versus Qualitative Inputs to Analyst Risk Forecasts	8
Securities and Exchange Commission Regulation and Non-GAAP Income Statements	8
The Role of Subjectivity in Mitigating Incentive Contracting Risks	8
Growth Matters: Disclosure and Risk Premium	8
What Happens When Managers Are Informed? Effects of Critical Audit Matter Awareness and Auditor Relationship on Managers' Accounting Estimates	7
Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency	7
The Dark Side of Investor Conferences: Evidence of Managerial Opportunism	7
Forecast Withdrawals and Reporting Reputation	7
Leading by Example in Socially Driven Organizations: The Effect of Transparent Leader Compensation Contracts on Following	7
The Effect of Accrual Heterogeneity on Accrual Quality Inferences	7
Private Lenders' Use of Analyst Earnings Forecasts When Establishing Debt Covenant Thresholds	7
The Spillover Effect of Consolidating Securitization Entities on Small Business Lending	7
Cheating for the Cause: The Effects of Performance-Based Pay on Socially Oriented Misreporting	7
Disclosure Regulation and Competitive Interactions: Evidence from the Oil and Gas Industry	7
Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing	7
Lender Monitoring and the Efficacy of Managerial Risk-Taking Incentives	7
Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial	7
Understanding and Deterring Misreporting in Nonprofits: The Joint Effects of Pay Level and Penalty Type	7
Bank Competition and Borrower Conservatism	7
Institutional Dual-Holders and Managers' Earnings Disclosure	7
The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence from the Textual Features of Business Descriptions	7

The Effects of Income Tax Timing on Retirement Investment Decisions	7
Do Depositors Respond to Banks’ Social Performance?	7
Accounting Quality and Alliance Contract Provisions	7
Contemporary Conflicts in Perspectives on Work Hours across Hierarchical Levels in Public Accounting	7
Disclosure to Regulate Learning in Product Markets from the Stock Market	7
Disciplining Role of Auditor Tenure and Mandatory Auditor Rotation	7
Analyst Dividend Forecasts and Their Usefulness to Investors	6
Corporate Control Contests and the Asymmetric Disclosure of Bad News: Evidence from Peer Firm Disclosure Response to Takeover Threat	6
Peer Effects and Disclosure Timing: Evidence from Earnings Announcements	6
How Costly is Tax Avoidance? Evidence from Structural Estimation	6
Accounting Reporting Complexity and Non-GAAP Earnings Disclosure	6
The Effect of Supervisors’ Prior Task Performance on Employees’ Targets	6
The Effect of Financial Statement Incomparability on Investment Decisions	6
Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities	6
Dark Market Share around Earnings Announcements and Speed of Resolution of Investor Disagreement	6
Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?	6
The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency	6
Are SPAC Revenue Forecasts Informative?	6
Are Level 3 Fair Value Remeasurements Useful? Evidence from ASC 820 Rollforward Disclosures	6
How Social Norms and Social Identification Constrain Aggressive Reporting Behavior	6
Career Concerns, Investment, and Management Forecasts	6
Financial Reporting Quality and Myopic Investments: Theory and Evidence	6
The Effect of Market Transparency on Corporate Disclosure: Evidence from the Observability of Bond Prices and Trading	6
The Value of Eliciting Information: Evidence from Sell-Side Analysts	6
How Does SEC Review Correspondence Affect Investors' Judgments? The Role of Access Costs and Review Ambiguity	5
CFO Gaps: Determinants and Impact on the Corporate Information Environment	5
Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets	5
Short-Selling and Information Arrival around Earnings Announcements: Evidence from Regulation SHO	5
Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?	5
Disclosure and Investor Inattention: Theory and Evidence	5
Contracting with Controllable Risk	5
Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition	5
Auditor Specialization and Information Spillovers	5
Strategic Choice of Presentation Format: The Case of ETR Reconciliations	5
Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline	5
Decision Facilitating Information and Induced Volatility: A Study of Tradeoffs in Accounting Disclosure	5
Expected Loan Loss Provisioning: An Empirical Model	5
Non-Price and Price Performance Vesting Provisions and CEO Incentives	5
Law Firms as Tax Planning Service Providers	5
When Does the Internal Audit Function Enhance Audit Committee Effectiveness?	5
Managers’ Strategic Use of Concurrent Disclosure: Evidence from 8-K Filings and Press Releases	5
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings	5
Blame Attribution and Disclosure Propensity	5
Ambiguous Sticks and Carrots: The Effect of Contract Framing and Payoff Ambiguity on Employee Effort	5
The Effect of Mandatory Disclosure Dissemination on Information Asymmetry among Investors: Evidence from the Implementation of the EDGAR System	5
Strategic Timing of IPOs and Disclosure: A Dynamic Model of Multiple Firms	5
Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes	5
Proprietary Costs: Why Do R&D-Active Firms Choose Single-Lender Financing?	4
How Controlling Failure Perceptions Affects Performance: Evidence from a Field Experiment	4
Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships	4
Working Longer but Not Harder: The Effects of Incentivizing Inputs versus Outputs in a Heterogeneous Workforce	4
Do Managers Learn from Analysts about Investing? Evidence from Internal Capital Allocation	4
Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity	4
Private Pre-Decision Information and the Pay–Performance Relation	4
Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters	4
Stock Price Management and Share Issuance: Evidence from Equity Warrants	4
Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients	4
What Matters for In-House Tax Planning: Tax Function Power and Status	4
Measuring Accounting Asset Informativeness	4
Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market	4
Measuring Multidimensional Investment Opportunity Sets with 10-K Text	4
The Value of Auditor Industry Specialization: Evidence from a Structural Model	4
Using Economic Links between Firms to Detect Accounting Fraud	4
The Role of Social Bonds in Understanding the Pre- and Post-Recognition Effects of Recognition Visibility	4
Private Information Acquisition via Freedom of Information Act Requests Made to the Securities and Exchange Commission	4
Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters	4
Construct Validity in Accruals Quality Research	4
Accounting for Leases and Corporate Investment	4
Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives	4
Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End	4
The Information Content of Publicly Accessible Federal Court Documents	4
A Habit Strength-Based Explanation for Auditors' Use of Simple Cognitive Processes for Complex Tasks	3
The Influence of Institutional Differences on Control Mechanisms in Alliances	3
Audit Quality and Investment Efficiency with Endogenous Analyst Information	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
Dressing for the Occasion? Audit Quality in the Presence of Competition for New Clients	3
The Effect of Innovation Box Regimes on Investment and Employment Activity	3
Changes in Risk Factor Disclosures and the Variance Risk Premium	3
Nonprofessional Investor Judgments: Linking Dependent Measures to Constructs	3
Initial Task Engagement: Unlocking the Value of Fit and Non-Fit to Improve Audit Judgments	3
Fracking Disclosure, Collateral Value, and the Mortgage Market	3
Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?	3
Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment	3
Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?	3
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences	3
Can Managers Be Wrong and Still Be Right? An Examination of the Future Realization of Current Management Forecast Errors	3
Strategic Nondisclosure in Takeovers	3
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction—Implications from ASU 2014-15	3
Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits	3
Wearing out the Watchdog: The Impact of SEC Case Backlog on the Formal Investigation Process	3
Charitable Contribution Matching and Effort-Elicitation	3
Ongoing SEC Disclosures by Foreign Firms	3
Insider Trading in News Deserts	3
Understanding the Ecosystem of Enterprise Risk Governance	3
Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results	3