Journal of Accounting & Economics

Article	Citations
Editorial Board	235
Editorial data	186
The Learning Hypothesis revisited: A discussion of Sani, Shroff and White (2023)	168
Does observability of ratings shopping improve ratings quality?	141
Board risk oversight and environmental and social performance	138
Information sharing within institutional investor networks	124
Weak capital, weak provisions—Credit risk provisioning under IFRS 9	115
Mandatory disclosure and learning from external market participants: Evidence from the JOBS act	100
Calling for transparency: Evidence from a field experiment	81
Imperfect Expectations in Loan Loss Forecasts	69
Real effects of lagged guidance from prudential regulators on CECL	66
Accounting and the informal economy: A review and discussion	65
Estimating profitability decomposition frameworks via machine learning: Implications for earnings forecasting and financial statement analysis	60
Editorial Board	56
New accounting standards and the performance of quantitative investors	54
Managers’ understanding of macroeconomic news, competitor influence, and firm performance: Evidence from consumer sentiment news	52
The innovation consequences of judicial efficiency	49
A review of China-related accounting research in the past 25 years	48
Retail investors and ESG news	48
Appraisal rights and corporate disclosure during mergers and acquisitions	47
Editorial Board	47
Towards a design-based approach to accounting research	47
Reflections on the founding of The Journal of Accounting and Economics	46
Editorial Board	46
Acknowledgement	45

Editorial Board	44
Accounting conservatism and relational contracting	43
Accounting and innovation: Paths forward for research	43
Auditing smart contracts	42
Audit centralization and audit quality: Evidence from Chinese cities	41
Estimation precision and robust inference in archival research	40
Financial statements vs. FinTech: A discussion of Minnis, Sutherland, and Vetter	39
Technological investment and accounting: A demand-side perspective on labor markets and enrollments	39
Editorial Board	39
Institutional trading, news, and accounting anomalies	36
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders	36
Advertising rivalry and discretionary disclosure	35
The benefits of transaction-level data: The case of NielsenIQ scanner data	35
The economic consequences of GASB financial statement disclosure	33
Everything changes: A look at sustainable investing and disclosure over time and a discussion of “Institutional investors, climate disclosure, and carbon emissions”	32
Tax enforcement and R&D credits	31
Do investor preferences affect analyst research? Evidence from Chinese dual-listed shares	31
Processing inflation news: A discussion of Binz, Ferracuti, and Joos (2023)	30
Reporting regulation and corporate innovation	30
Editorial Board	29
The future performance implications of Non-GAAP firms’ investments	29
Supply chain shocks and firm productivity: The role of reporting quality	29
Contracting in the Dark: The rise of public-side lenders in the syndicated loan market	28
Supply chain washing: Strategic disclosure of corporate suppliers	27
Internal information quality and performance metric selection	27
EDITORIAL DATA	26
Predictive analytics and centralization of authority	26
Litigation risk and strategic M&A valuations	26
Complexities in utilizing the patent pilot program as shock to judicial efficiency felt by firms	26
Not just for investors: The role of earnings announcements in guiding job seekers	26
Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms	25
A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks	25
Editorial data	24
Community membership and reciprocity in lending: Evidence from informal markets	23
Firms’ real and reporting response to taxation: A discussion	23
Comment on Cong et al., “Tax loss harvesting with cryptocurrencies”	23
Unlikely sabotage: Comment on Bloomfield, Marvão, and Spagnolo	23
Do major corporate customers deter supplier misconduct?	23
Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation	23
Do financial disclosures affect corporate sustainability practices?	22
Client restatement announcement, audit office human capital investment, and audit quality improvements	22
Shall we talk? The role of interactive investor platforms in corporate communication	21
Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages	21
Competence vs. Independence: Auditors' connections with members of their clients’ business community	21
Does transparency about banks’ lending costs lower firms’ borrowing costs? Evidence from India	21
Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation	21
Strategic complexity in disclosure	21
Editorial Board	20
Carbon accounting quality: Measurement and the role of assurance	20
Editorial data	20

Labor supply and M&A in the audit market	19
MiFID II unbundling and sell-side analyst research	19
Information uncertainty and organizational design	19
The effect of patent disclosure quality on innovation	19
Tax havens and reputational costs	19
Relative performance evaluation, sabotage and collusion	19
Discussion of “Accounting standards and antidumping investigations” by Stephen Teng Sun, Shang-Jin Wei and Jin Xie	18
Long-term firm gains from short-term managerial focus: Myopia and voluntary disclosures	18
Trading of emission allowances and reporting incentives	17
Do designated market makers facilitate earnings news discovery?	17
Acknowledgement	17
The role of federal agency accounting quality in federal budget allocation: Evidence from audit opinions	16
How does shareholder governance affect the cost of borrowing? Evidence from the passage of anti-takeover provisions	16
Cross-border investment, deterrence, and compliance effects of ownership transparency	16
EDITORIAL DATA	16
The effects of tax clienteles on disclosure: Evidence from the municipal bond market	16
EDITORIAL DATA	15
Website cookies and voluntary disclosure	15
Insider Trading After the 2022 Rule 10b5-1 Amendment	15
Editorial Board	15
Does differential taxation of short-term relative to long-term capital gains affect long-term investment?	15
Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling	14
Critical audit matters and internal control quality: The disciplining role of CAM reporting	14
The role of executives in foreign tax planning	14
Do personal income taxes affect corporate tax-motivated profit shifting?	14
Re-doing the audit	13
Pay for prudence	12
Earnings management in private equity portfolio firms during fundraising	12
The role of accounting information in an era of fake news	12
Investment, inflation, and the role of internal information systems as a transmission channel	12
Do Managers learn from institutional investors through direct interactions?	12
Institutional investors, climate disclosure, and carbon emissions	11
Vocal delivery quality in earnings conference calls	11
Causality redux: The evolution of empirical methods in accounting research and the growth of quasi-experiments	10
Preference dynamics and risk-taking incentives	10
The unicorn quest: Deriving empirical predictions from theory	10
Financial reporting and disclosure practices in China	10
Contemporary insights on corporate guidance: A discussion of Call, Hribar, Skinner, and Volant (2024)	10
How do consumers use ESG disclosure? Evidence from a randomized field experiment with everyday product purchases	10
Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?	10
Editorial Board	9
The asset pricing and real implications of relationship intensity disclosure	9
Employee responses to CEO activism	9
Importing activists: Determinants and consequences of increased cross-border shareholder activism	8
Parallels between structural estimation and causal inference: A discussion of Armstrong et al. (2022)	8
Tax-loss harvesting with cryptocurrencies	8
The role of corporate social responsibility (CSR) information in supply-chain contracting: Evidence from the expansion of CSR rating coverage	8
Do tax-based proprietary costs discourage public listing?	8
Acknowledgement	7
Disclosure regulation, cost of capital, and firm values	7
Executive compensation, individual-level tax rates, and insider trading profits	7
Accounting information and risk shifting with asymmetrically informed creditors	7
Public environmental enforcement and private lender monitoring: Evidence from environmental covenants	7
With a Grain of Salt: Investor Reactions to Uncertain News and (Non)disclosure	7
Partisan regulatory actions: Evidence from the SEC	6
Conflicts of interest in subscriber-paid credit ratings	6
Acknowledgement	6
Signaling innovation: The nontax benefits of claiming R&D tax credits	6
Data visualization in 10-K filings	6
Antitrust risk and voluntary M&A disclosure	5
Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States	5
The effect of bond market transparency on bank loan contracting	5
Real effects of proposed scope 3 disclosures	5
The SEC's September spike: Regulatory inconsistency within the fiscal year	5
Capital-market effects of tipper-tippee insider trading law: Evidence from the Newman ruling	5
Mandatory disclosure of investors’ fossil fuel holdings	5
Equity-based compensation and the timing of share repurchases: the role of the corporate calendar	5
Social media livestreaming: Investor information or persuasion?	5
The impact of generative AI on information processing: Evidence from the ban of ChatGPT in Italy	5
Political costs and strategic corporate communication	5
Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform	5
Executive compensation: The trend toward one-size-fits-all	4
The spillover effect of public firm audit regulation on private firm auditing: Evidence from common partners	4
SEC scrutiny and corporate risk-taking	4
Firm-level political risk and credit markets	4
Does taxpayer assistance encourage entrepreneurship?	4
Editorial Board	4
Public firm disclosures and the market for innovation	4
Ideology-driven social media opinions and capital markets: Evidence from polarizing boycotts	4
The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors	4

Early-life experience and CEOs’ reactions to COVID-19	4
Mandatory financial information disclosure and credit ratings	4
Discussion of 'Private firms and the economic role of accounting: A review of empirical research'	4
Mandatory disclosures and opportunism: Evidence from repurchases	4