Journal of Accounting Research

Cover image for Vol. 55 Issue 1

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

Impact Factor: 2.243

ISI Journal Citation Reports © Ranking: 2015: 10/94 (Business Finance)

Online ISSN: 1475-679X

Most Accessed

Most Accessed Articles in 2015

International Accounting Standards and Accounting Quality
Mary E. Barth, Wayne R. Landsman, Mark H. Lang
Volume 46, Issue 3

Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence
Lawrence J. Abbott, Brian Daugherty, Susan Parker, Gary F. Peters
Volume 54, Issue 1

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
Christian Leuz, Peter D. Wysocki
Volume 54, Issue 2

The Changing Landscape of Accrual Accounting
Robert M. Bushman, Alina Lerman, X. Frank Zhang
Volume 54, Issue 1

Public Pressure and Corporate Tax Behavior
Scott D. Dyreng, Jeffrey L. Hoopes, Jaron H. Wilde
Volume 54, Issue 1

Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
Holger Daske, Luzi Hail, Christian Leuz, Rodrigo Verdi
Volume 46, Issue 5

Do Managers Withhold Bad News?
S. P. Kothari, Susan Shu, Peter D. Wysocki
Volume 47, Issue 1

Textual Analysis in Accounting and Finance: A Survey
Tim Loughran, Bill Mcdonald
Volume 54, Issue 4

Causal Inference in Accounting Research
Ian D. Gow, David F. Larcker, Peter C. Reiss
Volume 54, Issue 2

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 Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence
Feng Chen, Songlan Peng, Shuang Xue, Zhifeng Yang, Feiteng Ye
Volume 54, Issue 1

Accounting Information, Disclosure, and the Cost of Capital
Richard Lambert, Christian Leuz, Robert E. Verrecchia
Volume 45, Issue 2

Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?
Biqin Xie
Volume 54, Issue 1

Inside the “Black Box” of Sell-Side Financial Analysts
Lawrence D. Brown, Andrew C. Call, Michael B. Clement, Nathan Y. Sharp
Volume 53, Issue 1

The Role of Visual Attention in the Managerial Judgment of Balanced-Scorecard Performance Evaluation: Insights from Using an Eye-Tracking Device
Yasheng Chen, Johnny Jermias, Tota Panggabean
Volume 54, Issue 1

A Real Effects Perspective to Accounting Measurement and Disclosure: Implications and Insights for Future Research
Chandra Kanodia, Haresh Sapra
Volume 54, Issue 2

A New Measure of Disclosure Quality: The Level of Disaggregation of Accounting Data in Annual Reports
Shuping Chen, Bin Miao, Terry Shevlin
Volume 53, Issue 5

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective
Hans B. Christensen, Valeri V. Nikolaev, Regina Wittenberg-Moerman
Volume 54, Issue 2

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