Journal of Accounting Research

Cover image for Vol. 52 Issue 5

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: 6/91 (Business Finance)

Online ISSN: 1475-679X

Most Accessed


Most Accessed Articles in 2014

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

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

The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity
KARTHIK BALAKRISHNAN, JOHN E. CORE, RODRIGO S. VERDI
Volume 52, Issue 1

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

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

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

Voluntary Disclosure and Information Asymmetry: Evidence from the 2005 Securities Offering Reform
NEMIT SHROFF, AMY X. SUN, HAL D. WHITE, WEINING ZHANG
Volume 51, Issue 5

Auditor Choice in Politically Connected Firms
OMRANE GUEDHAMI, JEFFREY A. PITTMAN, WALID SAFFAR
Volume 52, Issue 1

Political Connections and the Cost of Bank Loans
JOEL F. HOUSTON, LIANGLIANG JIANG, CHEN LIN, YUE MA
Volume 52, Issue 1

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

Management Forecast Consistency
GILLES HILARY, CHARLES HSU, RENCHENG WANG
Volume 52, Issue 1

When the Use of Positive Language Backfires: The Joint Effect of Tone, Readability, and Investor Sophistication on Earnings Judgments
HUN-TONG TAN, ELAINE YING WANG, BO ZHOU
Volume 52, Issue 1

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

Aggregate Earnings and Corporate Bond Markets
XANTHI GKOUGKOUSI
Volume 52, Issue 1

Private Interaction Between Firm Management and Sell-Side Analysts
EUGENE SOLTES
Volume 52, Issue 1

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

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

Economic Determinants and Information Environment Effects of Earnouts: New Insights from SFAS 141(R)
BRIAN CADMAN, RICHARD CARRIZOSA, LUCILE FAUREL
Volume 52, Issue 1

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

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

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

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

Does Auditor Industry Specialization Improve Audit Quality?
MIGUEL MINUTTI-MEZA
Volume 51, Issue 4

Dividend Payouts and Information Shocks
LUZI HAIL, AHMED TAHOUN, CLARE WANG
Volume 52, Issue 2

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