Journal of Accounting Research

Cover image for Vol. 52 Issue 4

Edited By: JAR Editors: Philip G. Berger, Christian Leuz, and Douglas J. Skinner. Advisory Editor: Haresh Sapra. Coordinating Editor: Ray Ball. Editorial Manager: Lisa M. Johnson.

Impact Factor: 2.449

ISI Journal Citation Reports © Ranking: 2013: 6/89 (Business Finance)

Online ISSN: 1475-679X

Most Accessed


International Accounting Standards and Accounting Quality
MARY E. BARTH, WAYNE R. LANDSMAN, MARK H. LANG
Volume 46, Issue 3

Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
HOLGER DASKE, LUZI HAIL, CHRISTIAN LEUZ, RODRIGO VERDI
Volume 46, Issue 5

Managerial Overconfidence and Accounting Conservatism
ANWER S. AHMED, SCOTT DUELLMAN
Volume 51, Issue 1

Fair Value Accounting and Managers' Hedging Decisions
WEI CHEN, HUN-TONG TAN, ELAINE YING WANG
Volume 51, Issue 1

The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity
HOLLIS ASHBAUGH-SKAIFE, DANIEL W. COLLINS, WILLIAM R. KINNEY JR, RYAN LAFOND
Volume 47, Issue 1

Do Earnings Targets and Managerial Incentives Affect Sticky Costs?
ITAY KAMA, DAN WEISS
Volume 51, Issue 1

Market and Political/Regulatory Perspectives on the Recent Accounting Scandals
RAY BALL
Volume 47, Issue 2

Detecting Earnings Management: A New Approach
PATRICIA M. DECHOW, AMY P. HUTTON, JUNG HOON KIM, RICHARD G. SLOAN
Volume 50, Issue 2

Accounting Information, Disclosure, and the Cost of Capital
RICHARD LAMBERT, CHRISTIAN LEUZ, ROBERT E. VERRECCHIA
Volume 45, Issue 2

The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment
DONAL BYARD, YING LI, YONG YU
Volume 49, Issue 1

Do Managers Withhold Bad News?
S. P. KOTHARI, SUSAN SHU, PETER D. WYSOCKI
Volume 47, Issue 1

Strategy Selection, Surrogation, and Strategic Performance Measurement Systems
JONGWOON (WILLIE) CHOI, GARY W. HECHT, WILLIAM B. TAYLER
Volume 51, Issue 1

The Information Content of Tax Expense for Firms Reporting Losses
DAN S. DHALIWAL, STEVEN E. KAPLAN, RICK C. LAUX, ERIC WEISBROD
Volume 51, Issue 1

The Client Is King: Do Mutual Fund Relationships Bias Analyst Recommendations?
MICHAEL FIRTH, CHEN LIN, PING LIU, YUHAI XUAN
Volume 51, Issue 1

Voluntary Disclosure, Earnings Quality, and Cost of Capital
JENNIFER FRANCIS, DHANANJAY NANDA, PER OLSSON
Volume 46, Issue 1

Does Anticipated Information Impose a Cost on Risk-Averse Investors? A Test of the Hirshleifer Effect
RYAN T. BALL
Volume 51, Issue 1

Using Nonfinancial Measures to Assess Fraud Risk
JOSEPH F. BRAZEL, KEITH L. JONES, MARK F. ZIMBELMAN
Volume 47, Issue 5

Corporate Governance and the Information Content of Insider Trades
ALAN D. JAGOLINZER, DAVID F. LARCKER, DANIEL J. TAYLOR
Volume 49, Issue 5

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions
HOLGER DASKE, LUZI HAIL, CHRISTIAN LEUZ, RODRIGO VERDI
Volume 51, Issue 3

Chief Executive Officer Equity Incentives and Accounting Irregularities
CHRISTOPHER S. ARMSTRONG, ALAN D. JAGOLINZER, DAVID F. LARCKER
Volume 48, Issue 2

The Benefits of Financial Statement Comparability
GUS DE FRANCO, S.P. KOTHARI, RODRIGO S. VERDI
Volume 49, Issue 4

Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions
Mark L. DEFOND, K. RAGHUNANDAN, K.R. SUBRAMANYAM
Volume 40, Issue 4

Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia
JOSEPH P. H. FAN, T. J. WONG
Volume 43, Issue 1

Do Managers Always Know Better? The Relative Accuracy of Management and Analyst Forecasts
AMY P. HUTTON, LIAN FEN LEE, SUSAN Z. SHU
Volume 50, Issue 5

Non-audit Service Fees and Audit Quality: The Impact of Auditor Specialization
CHEE-YEOW LIM, HUN-TONG TAN
Volume 46, Issue 1




SEARCH

SEARCH BY CITATION