Management And Accounting Web

Journal of Accounting Research 2020

Volume 58(1) March - Volume 58(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

Ahmed, A. S., Y. Li and N. Xu. 2020. Tick size and financial reporting quality in small-cap firms: Evidence from a natural experiment. Journal of Accounting Research (September): 869-914.

Balakrishnan, R., H. Lin and K. Sivaramakrishnan. 2020. Screening talent for task assignment: Absolute or percentile thresholds. Journal of Accounting Research (September): 831-868.

Bischof, J., H. Daske and C. J. Sextroh. 2020. Why do politicians intervene in accounting regulation? The role of ideology and special interests. Journal of Accounting Research (June): 589-642.

Bonetti, P., M. Duro and G. Ormazabal. 2020. Disclosure regulation and corporate acquisitions. Journal of Accounting Research (March): 55-103.

Bourveau, T., G. She and A. Zaldokas. 2020. Corporate disclosure as a tacit coordination mechanism: Evidence from cartel enforcement regulations. Journal of Accounting Research (May): 295-332.

Brown, N. C., R. M. Crowley and W. B. Elliott. 2020. What are you saying? Using topic to detect financial misreporting. Journal of Accounting Research (March): 237-291.

Cuny, C., J. Kim and M. N. Mehta. 2020. Politically connected governments. Journal of Accounting Research (September): 915-952.

De Simone, L., R. Lester and K. Markle. 2020. Transparency and tax evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA). Journal of Accounting Research (March): 105-153.

Deng, Z. 2020. Foreign exchange risk, hedging, and tax-motivated outbound income shifting. Journal of Accounting Research (September): 953-987.

Dyreng, S. D., J. L. Hoopes, P. Langetieg and J. H. Wilde. 2020. Strategic subsidiary disclosure. Journal of Accounting Research (June): 643-692.

Eyring, H. 2020. Disclosing physician ratings: Performance effects and the difficulty of altering ratings consensus. Journal of Accounting Research (September): 1023-1067.

Gallemore, J. and J. Martin. 2020. Corporate tax enforcement externalities and the banking sector. Journal of Accounting Research (December): 1117-1159.

Gillette, J. R., D. Samuels and F. S. Zhou. 2020. The effect of credit ratings on disclosure: Evidence from the recalibration of Moody's Municipal Ratings. Journal of Accounting Research (June): 693-739.

Grant, S. M. 2020. How does using a mobile device change investors' reactions to firm disclosures? Journal of Accounting Research (June): 741-775.

Hail, L., M. Lang and C. Leuz. 2020. Reproducibility in accounting research: Views of the research community. Journal of Accounting Research (May): 519-543.

He, J., X. Tian, H. Yang and L. Zuo. 2020. Asymmetric cost behavior and dividend policy. Journal of Accounting Research (September): 989-1021.

Huang, Y., N. Li, Y. Yu and X. Zhou. 2020. The effect of managerial litigation risk on earnings warnings: Evidence from a natural experiment. Journal of Accounting Research (December): 1161-1202.

Jansen, M. 2020. Resolving information asymmetry through contractual risk sharing: The case of private firm acquisitions. Journal of Accounting Research (December): 1203-1248.

Joshi, P. 2020. Does private country-by-country reporting deter tax avoidance and income shifting? Evidence from BEPS Action Item 13. Journal of Accounting Research (May): 333-381.

Kim, J., R. S. Verdi and B. P. Yost. 2020. Do firms strategically internalize disclosure spillovers? Journal of Accounting Research (December): 1249-1297.

Lennox, C., C. Wang and X. Wu. 2020. Opening up the "Black Box" of audit firms: The effects of audit partner ownership on audit adjustments. Journal of Accounting Research (December): 1299-1341.

Lisowsky, P. and M. Minnis. 2020. The silent majority: Private U.S. firms and financial reporting choices. Journal of Accounting Research (June): 547-588.

Mehta, M. N., S. Srinivasan and W. Zhao. 2020. The politics of M&A antitrust. Journal of Accounting Research (March): 5-53.

Rauter, T. 2020. The effect of mandatory extraction payment disclosures on corporate payment and investment policies abroad. Journal of Accounting Research (December): 1075-1116.

Schoenfeld, J. 2020. Contracts between firms and shareholders. Journal of Accounting Research (May): 383-427.

Soltes, E. 2020. Paper versus practice: A field investigation of integrity hotlines. Journal of Accounting Research (May): 429-472.

Stubben, S. R. and K. T. Welch. 2020. Evidence on the use and efficacy of internal whistleblowing systems. Journal of Accounting Research (May): 473-518.

Wu, D. and Q. Ye. 2020. Public attention and auditor behavior. The case of Hurun Rich List in China. Journal of Accounting Research (June): 777-825.

Yang, B., B. Ke, B. Li, Y. J. Yu and J. Zhang. 2020. Detecting accounting fraud in publicly traded U.S. firms using a machine learning approach. Journal of Accounting Research (March): 199-235.

Zhou, F. S. and Y. Zhou. 2020. The dog that did not bark: Limited price efficiency and strategic nondisclosure. Journal of Accounting Research (March): 155-197.