Journal of Accounting Research

Cover image for Vol. 53 Issue 3

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: 2.384

ISI Journal Citation Reports © Ranking: 2014: 5/88 (Business Finance)

Online ISSN: 1475-679X

Most Cited


Most Cited Articles in 2014
Published from 2009 - Present

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

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

The Information Content of Forward-Looking Statements in Corporate Filings-A Naive Bayesian Machine Learning Approach
FENG LI
Volume 48, Issue 5

National and Office-Specific Measures of Auditor Industry Expertise and Effects on Audit Quality
KENNETH J. REICHELT, DECHUN WANG
Volume 48, Issue 3

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

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

Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most
MARK LANG, KARL V. LINS, MARK MAFFETT
Volume 50, Issue 3

The q-Theory Approach to Understanding the Accrual Anomaly
JIN (GINGER) WU, LU ZHANG, X. FRANK ZHANG
Volume 48, Issue 1

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

When Does Information Asymmetry Affect the Cost of Capital?
CHRISTOPHER S. ARMSTRONG, JOHN E. CORE, DANIEL J. TAYLOR, ROBERT E. VERRECCHIA
Volume 49, Issue 1

Equity Risk Incentives and Corporate Tax Aggressiveness
SONJA OLHOFT REGO and RYAN WILSON
Volume 50, Issue 3

The Role of the Business Press as an Information Intermediary
BRIAN J. BUSHEE, JOHN E. CORE, WAYNE GUAY, SOPHIA J.W. HAMM
Volume 48, Issue 1

Debt Covenants and Accounting Conservatism
VALERI V. NIKOLAEV
Volume 48, Issue 1

Investor Sentiment and Pro Forma Earnings Disclosures
NERISSA C. BROWN, THEODORE E. CHRISTENSEN, W. BROOKE ELLIOTT, RICHARD D. MERGENTHALER
Volume 50, Issue 1

The Value of Financial Statement Verification in Debt Financing: Evidence from Private US Firms
MICHAEL MINNIS
Volume 49, Issue 2

Earnings Management? Erroneous Inferences Based on Earnings Frequency Distributions
CINDY DURTSCHI, PETER EASTON
Volume 47, Issue 5

A Lobbying Approach to Evaluating the Sarbanes-Oxley Act of 2002
YAEL V. HOCHBERG, PAOLA SAPIENZA, ANNETTE VISSING-JØRGENSEN
Volume 47, Issue 2

Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
SCOTT D. DYRENG, BRADLEY P. LINDSEY
Volume 47, Issue 5

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

The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports
ANNA M. COSTELLO, REGINA WITTENBERG-MOERMAN
Volume 49, Issue 1

What Drives Sell-Side Analyst Compensation at High-Status Investment Banks?
BORIS GROYSBERG, PAUL M. HEALY, DAVID A. MABER
Volume 49, Issue 4

Conference Presentations and the Disclosure Milieu
BRIAN J. BUSHEE, MICHAEL J. JUNG, GREGORY S. MILLER
Volume 49, Issue 5

Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions
HONGPING TAN, SHIHENG WANG, MICHAEL WELKER
Volume 49, Issue 5

Accounting Standards, Financial Reporting Outcomes, and Enforcement
ROBERT W. HOLTHAUSEN
Volume 47, Issue 2

Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
PETRO LISOWSKY, LESLIE ROBINSON, ANDREW SCHMIDT
Volume 51, Issue 3

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