Volume 52(1) March - Volume 52(5) December
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Journal of Accounting Research 1963-2023 | Journal Updates by Year
Aier, J. K., L. Chen and M. Pevzner. 2014. Debtholders' demand for conservatism: Evidence from changes in directors' fiduciary duties. Journal of Accounting Research (December): 993-1027.
Badertscher, B., B. Jorgensen, S. Katz and W. Kinney. 2014. Public equity and audit pricing in the United States. Journal of Accounting Research (May): 303-339.
Balakrishnan, K., J. E. Core and R. S. Verdi. 2014. The relation between reporting quality and financing and investment: Evidence from changes in financing capacity. Journal of Accounting Research (March): 1-36.
Beyer, A., I. Guttman and I. Marinovic. 2014. Optimal contracts with performance manipulation. Journal of Accounting Research (September): 817-847.
Bischof, J. 2014. Identifying disclosure incentives of bank borrowers during a banking crisis. Journal of Accounting Research (May): 583-598.
Brown, T. J. 2014. Advantageous comparison and rationalization of earnings management. Journal of Accounting Research (September): 849-876.
Cadman, B., R. Carrizosa and L. Faurel. 2014. Economic determinants and information environment effects of earnouts: New insights from SFAS 141(R). Journal of Accounting Research (March): 37-74.
Chen, J. Z. and P. B. Shane. 2014. Changes in cash: Persistence and pricing implications. Journal of Accounting Research (June): 599-634.
Chen, Q., Z. Huang and Y. Zhang. 2014. The effects of public information with asymmetrically informed short-horizon investors. Journal of Accounting Research (June): 635-669.
Clor-Proell, S. M. and L. A. Maines. 2014. The impact of recognition versus disclosure on financial information: A preparer's perspective. Journal of Accounting Research (June): 671-701.
Cready, W., A. Kumas and M. Subasi. 2014. Are trade size-based inferences about traders reliable? Evidence from institutional earnings-related trading. Journal of Accounting Research (September): 877-909.
Deng, M., T. Lu, D. A. Simunic and M. Ye. 2014. Do joint audits improve or impair audit quality? Journal of Accounting Research (December): 1029-1060.
Feng, M. and C. Li. 2014. Are auditors professionally skeptical? Evidence from auditors' going-concern opinions and management earnings forecasts. Journal of Accounting Research (December): 1061-1085.
Flor, C. R., H. Frimor and C. Munk. 2014. Options in compensation: Promises and pitfalls. Journal of Accounting Research (June): 703-732.
Garrett, J., R. Hoitash and D. F. Prawitt. 2014. Trust and financial reporting quality. Journal of Accounting Research (December): 1087-1125.
Gigler, F., C. Kanodia, H. Sapra and R. Venugopalan. 2014. How frequent financial reporting can cause managerial short-termism: An analysis of the costs and benefits of increasing reporting frequency. Journal of Accounting Research (May): 357-387.
Gkougkousi, X. 2014. Aggregate earnings and corporate bond markets. Journal of Accounting Research (March): 75-106.
Goncharov, I. and M. Jacob. 2014. Why do countries mandate accrual accounting for tax purposes? Journal of Accounting Research (December): 1127-1163.
Griffin, J. B. 2014. The effects of uncertainty and disclosure on auditors' fair value materiality decisions. Journal of Accounting Research (December): 1165-1193.
Guedhami, O., J. A. Pittman and W. Saffar. 2014. Auditor choice in politically connected firms. Journal of Accounting Research (March): 107-162.
Hail, L., A. Tahoun and C. Wang. 2014. Dividend payouts and information shock. Journal of Accounting Research (May): 403-456.
Hilary, G., C. Hsu and R. Wang. 2014. Management forecast consistency. Journal of Accounting Research (March): 163-191.
Houston, J. F., L. Jiang, C. Lin and Y. Ma. 2014. Political connections and the cost of bank loans. Journal of Accounting Research (March): 193-243.
Iliev, P., D. P. Miller and L. Roth. 2014. Uninvited U.S. investors? Economic consequences of involuntary cross-listings. Journal of Accounting Research (May): 473-519.
Jia, Y., L. Van Lent and Y. Zeng. 2014. Masculinity, testosterone, and financial misreporting. Journal of Accounting Research (December): 1195-1246.
Kalay, A. 2014. International payout policy, information asymmetry, and agency costs. Journal of Accounting Research (May): 457-472.
Lee, E., N. Strong and Z. Zhu. 2014. Did regulation fair disclosure, SOX, and other analyst regulations reduce security mispricing? Journal of Accounting Research (June): 733-774.
Lo, A. K. 2014. Do declines in bank health affect borrowers' voluntary disclosures? Evidence from international propagation of banking shocks. Journal of Accounting Research (May): 541-581.
Minutti-Meza, M. 2014. Issues in examining the effect of auditor litigation on audit fees. Journal of Accounting Research (May): 341-356.
Muslu, V., M. Rebello and Y. Xu. 2014. Sell-side analyst research and stock comovement. Journal of Accounting Research (September): 911-954.
Rebello, M. and K. D. Wei. 2014. A glimpse behind a closed door: The long-term investment value of buy-side research and its effect on fund trades and performance. Journal of Accounting Research (June): 775-815.
Soltes, E. 2014. Incorporating field data into archival research. Journal of Accounting Research (May): 521-540.
Soltes, E. 2014. Private interaction between firm management and sell-side analysts. Journal of Accounting Research (March): 245-272.
Tan, H., E. Y. Wang and B. Zhou. 2014. When the use of positive language backfires: The joint effect of tone, readability, and investor sophistication on earnings judgments. Journal of Accounting Research (March): 273-302.
Wagenhofer, A. 2014. Trading off costs and benefits of frequent financial reporting. Journal of Accounting Research (May): 389-401.
Wang, C. 2014. Accounting standards harmonization and financial statement comparability: Evidence from transnational information transfer. Journal of Accounting Research (September): 955-992.