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 Cited


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

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

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

Financial Globalization, Governance, and the Evolution of the Home Bias
BONG-CHAN KHO, RENÉ M. STULZ, FRANCIS E. WARNOCK
Volume 47, Issue 2

Accounting Conservatism and the Efficiency of Debt Contracts
FRANK GIGLER, CHANDRA KANODIA, HARESH SAPRA, RAGHU VENUGOPALAN
Volume 47, Issue 3

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

Unintended Consequences of Granting Small Firms Exemptions from Securities Regulation: Evidence from the Sarbanes-Oxley Act
FENG GAO, JOANNA SHUANG WU, JEROLD ZIMMERMAN
Volume 47, Issue 2

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

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

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

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

Aggregate Earnings and Asset Prices
RAY BALL, GIL SADKA, RONNIE SADKA
Volume 47, Issue 5

Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting
HANS B. CHRISTENSEN, EDWARD LEE, MARTIN WALKER
Volume 47, Issue 5

Corporate Investments: Learning from Restatements
ART DURNEV, CLAUDINE MANGEN
Volume 47, Issue 3

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

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

The Future of Securities Regulation
LUIGI ZINGALES
Volume 47, Issue 2

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

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

Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004
JENNIFER BLOUIN, LINDA KRULL
Volume 47, Issue 4

Large-Sample Evidence on Firms' Year-over-Year MD&A Modifications
STEPHEN V. BROWN, JENNIFER WU TUCKER
Volume 49, Issue 2

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




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