January, March, May, July, September, October, November
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
The Accounting Review 1926-2023
| Journal Updates by Year
Anderson, S. B. 2023. The effect of financial statement incomparability on investment decisions. The Accounting Review (May): 1-20.
Aobdia, D. and R. C. Petacchi. 2023. The effect of audit firm internal inspections on auditor effort and financial reporting quality. The Accounting Review (September): 1-29.
Asay, H. S., J. Hales, C. Hinds and K. Rupar. 2023. Nonprofessional investor judgments: Linking dependent measures to constructs. The Accounting Review (November): 1-32.
Ashraf, M. and J. Sunder. 2023. Can shareholders benefit from consumer protection disclosure mandates? Evidence from data breach disclosure laws. The Accounting Review (July): 1-32.
Baek I. G. 2023. The effect of telecommuting on information acquisition: Evidence from the U.S. Patent Office. The Accounting Review (May): 21-46.
Baer, L. M., Y. Ertimur and J. Zhang. 2023. Tainted executives as outside directors. The Accounting Review (November): 33-59.
Barroso, R., D. N'Gatta and G. Ormazabal. 2023. Individual wealth taxes and corporate payouts. The Accounting Review (September): 31-60.
Barth, M. E., K. Li and C. G. McClure. 2023. Evolution in value relevance of accounting information. The Accounting Review (January): 1-28.
Baugh, M. D. and R. Schmardebeck. 2023. Auditor style and common disclosure issues: Evidence from SEC common letters. The Accounting Review (September): 61-97.
Beasley, M. S., B. C. Branson, E. C. Braumann and D. P. Pagach. 2023. Understanding the ecosystem of enterprise risk governance. The Accounting Review (September): 99-128.
Beneish, M. D., D. B. Farber, M. Glendening and K. W. Shaw. 2023. Aggregate financial misreporting and the predictability of U.S. recessions and GDP growth. The Accounting Review (September): 129-159.
Bertomeu, J., L. Mahieux and H. Sapra. 2023. Interplay between accounting and prudential regulation. The Accounting Review (January): 29-53. (Related to banking).
Bertomeu, J., P. Hu and Y. Liu. 2023. Disclosure and investor inattention: Theory and evidence. The Accounting Review (October): 1-36.
Blackburne, T. P. and P. J. Quinn. 2023. Disclosure speed: Evidence from nonpublic SEC investigations. The Accounting Review (January): 55-82.
Blankespoor, E., B. E. Hendricks and G. S. Miller. 2023. The pitch: Managers' disclosure choice during initial public offering roadshows. The Accounting Review (March): 1-29.
Bleck, A. and P. Gao. 2023. Mark-to-market, loan retention, and loan origination. The Accounting Review (January): 83-107.
Booker, A., A. Curtis and V. J. Richardson. 2023. Investor disagreement, disclosure processing costs, and trading volume evidence from social media. The Accounting Review (January): 109-137.
Bornemann, T., M. Jacob and M. Sailer. 2023. Do corporate taxes affect executive compensation? The Accounting Review (March): 31-58.
Brown, N. C., A. A. Huffman and S. Cohen. 2023. Accounting reporting complexity and non-GAAP earnings disclosure. The Accounting Review (October): 37-71.
Bugeja, M., R. da Silva Rosa, S. Raymond, W. Yaowen, T. Walter and D. Yermack. 2023. Lower defeat thresholds for minority shareholders and corporate governance: Evidence from Australian "Two-Strikes" Rule. The Accounting Review (November): 61-96.
Burke, J., K. L. Towry, D. Young and J. Zureich. 2023. Ambiguous sticks and carrots: The effect of contract framing and payoff ambiguity on employee effort. The Accounting Review (January): 139-162.
Burke, J. J., R. Hoitash, U. Hoitash and S. Xiao. 2023. The disclosure and consequences of U.S. critical audit matters. The Accounting Review (March): 59-95.
Bushee, B. J., D. J. Taylor and C. Zhu. 2023. The dark side of investor conferences: Evidence of managerial opportunism. The Accounting Review (July): 33-54.
Cade, N. L., S. M. Garvaglia and V. B. Hoffman. 2023. Why some investors avoid accounting information: Identifying a psychological cost of information acquisition using the securities-based crowdfunding setting. The Accounting Review (November): 97-120.
Cadman, B., M. S. Heinle and D. Macciocchi. 2023. Insider horizon and disclosure policies. The Accounting Review (July): 55-88.
Cai, W. 2023. Formalizing the informal: Adopting a formal culture-fit measurement system in the employee-selection process. The Accounting Review (May): 47-70.
Capkun, V., Y. Lou, C. A. Otto and Y. Wang. 2023. Do firms respond to peer disclosures? Evidence from disclosures of clinical trial results. The Accounting Review (May): 71-108.
Carniol, M. P. and P. E. Fischer. 2023. Managing large donor influence. The Accounting Review (October): 73-95.
Chan, D. K. and N. Liu. 2023. The effects of critical audit matter disclosure on audit effort, investor scrutiny, and investment efficiency. The Accounting Review (March): 97-121.
Chen, C., M. Correia and O. Urcan. 2023. Accounting for leases and corporate investment. The Accounting Review (May): 109-133.
Chen, H. and L. Yang. 2023. Stability and regime change: The evolution of accounting standards. The Accounting Review (May): 135-152.
Chen, N. X., S. Chi and T. Shevlin. 2023. A tale of two forecasts: An analysis of mandatory and voluntary effective tax rate forecasts. The Accounting Review (September): 161-186.
Chen, S., L. De Simone, M. Hanlon and R. Lester. 2023. The effect of innovation box regimes on investment and employment activity. The Accounting Review (September): 187-214.
Chen, Y., M. Hung and L. L. Wang. 2023. Do depositors respond to banks' social performance? The Accounting Review (July): 89-114.
Cheng, Z., J. Fang and L. A. Myers. 2023. The differential timeless of stock price in incorporating bad versus good news and the earnings-return asymmetry. The Accounting Review (October): 97-124.
Chow, T. K., J. L. Hoopes and E. L. Maydew. 2023. Profit shifting during foreign tax holidays. The Accounting Review (July): 115-142.
Cianciaruso, D., I. Marinovic and K. Smith. 2023. Asymmetric disclosure, noise trade, and firm valuation. The Accounting Review (September): 215-240.
Commerford, B. P., C. Mullis and C. M. Stefaniak. 2023. Management's reporting motives and the leniency of auditors' internal control evaluations: The role of organizational identification and auditor-type. The Accounting Review (May): 153-173.
Cussatt, M. and P. Demere. 2023. The usefulness of corporate income tax accounting: Evidence from pension returns. The Accounting Review (January): 163-190.
Dambra, M., O. Even-Tov and K. Munevar. 2023. Are SPAC revenue forecasts informative? The Accounting Review (November): 121-152.
De Franco, G., Y. Hou and M. Ma. 2023. Do firms mimic industry leaders' accounting? Evidence from financial statement comparability. The Accounting Review (October): 125-148.
Dechow, P. M. 2023. Understanding the sustainability reporting landscape and research opportunities in accounting. The Accounting Review (September): 481-493. (Summary).
Demerjian, P. R., E. L. Owens and M. Sokolowski. 2023. Lender capital management and financial covenant strictness. The Accounting Review (October): 149-172.
Dodgson, M. K., C. P. Agoglia and G. B. Bennett. 2023. The effect of negative expectancy violations and relational familiarity on client managers' negotiation positions. The Accounting Review (October): 173-196.
Ecker, F., J. Francis, P. Olsson and K. Schipper. 2023. Payoffs to aggressiveness. The Accounting Review (November): 153-183.
Ege, M. S., Y. H. Kim and D. Wang. 2023. The demand for internal auditors following accounting and operational failures. The Accounting Review (November): 185-210.
Esmer, D., N. B. Ozel and S. S. Sridharan. 2023. Disclosure and lawsuits ahead of initial public offerings. The Accounting Review (March): 123-147.
Feichter, C. 2023. The effect of supervisors' prior task performance on employees' targets. The Accounting Review (January): 191-214.
Feng, Z., J. R. Francis, Y. Shan and S. L. Taylor. 2023. Do high-quality auditors improve non-GAAP reporting? The Accounting Review (January): 215-250.
Gallani, S. 2023. Conduit incentives: Eliciting cooperation from workers outside of managers' control. The Accounting Review (May): 175-202.
Gao, J., K. J. Merkley, J. Pacelli and J. H. Schroeder. 2023. Do internal control weaknesses affect firms' demand for accounting skills? Evidence from U.S. job postings. The Accounting Review (May): 203-228.
Garza, B. A. 2023. Inspectors' incentives perceptions and assessment timing: Inspectors' requests and auditors' responses. The Accounting Review (October): 197-221.
Geng, H., C. Zhang and F. S. Zhou. 2023. Financial reporting quality and myopic investments: Theory and evidence. The Accounting Review (October): 223-251.
Gillette, J. R. 2023. Debt analyst coverage of private firms. The Accounting Review (September): 241-265.
Glaeser, S. A., M. Olbert and A. Werner. 2023. Tax competition and employment. The Accounting Review (September): 267-296.
Glaeser, S., B. Schonbeerger, C. E. Wasley and J. J. Xiao. 2023. Private information acquisition via Freedom of Information Act requests made to the Securities and Exchange Commission. The Accounting Review (May): 229-255.
Gomez, E. A., F. L. Heflin and J. Wang. 2023. Securities and exchange commission regulation and non-GAAP income statements. The Accounting Review (March): 149-175.
Gox, R. F. and B. Michaeli. 2023. Private pre-decision information and the pay-performance relation. The Accounting Review (March): 177-199.
Guan, Y., J. Kim, B. Liu and X. Xin. 2023. Bond market transparency and stock price crash risk: Evidence from a natural experiment. The Accounting Review (July): 143-165.
Guenther, D. A. and R. C. Sansing. 2023. Implicit tax, tax incidence, and pretax returns. The Accounting Review (March): 202-214.
Guenther, D. A., K. Peterson, J. Searcy and B. M. Williams. 2023. How useful are tax disclosures in predicting effective tax rates? A machine learning approach. The Accounting Review (September): 297-322.
Gunn, J. L., C. Li, L. Liao and S. Zhou. 2023. Is it better to kill two birds with one stone? Internal control audit quality and audit costs for integrated versus nonintegrated audits. The Accounting Review (January): 251-283.
Gunn, R., S. Pierce and M. Romney. 2023. How do investors respond to targets' interim earnings? The Accounting Review (November): 211-238.
Guo, R. and R. Zhong. 2023. Do managers learn from analysts about investing? Evidence from internal capital allocation. The Accounting Review (March): 215-246.
Hayes, R. M., X. Tian and X. Wang. 2023. Deregulation and board policies: Evidence from performance and risk exposure measures used in bank CEO turnover decisions. The Accounting Review (May): 257-283.
He, Y., J. Kim, B. Li and Z. Liu. 2023. Auditors' technological proximity knowledge. The Accounting Review (September): 323-351.
Hecht, G., V. S. Maas and M. van Rinsum. 2023. The effects of transparency and group incentives on managers' strategic promotion behavior. The Accounting Review (November): 239-260.
Heese, J., G. Perez-Cavazos and D. Caspar. 2023. When executives pledge integrity: The effect of the accountant's oath on firms' financial reporting. The Accounting Review (November): 261-288.
Hendricks, B. E., J. J. Neilson, C. Shakespeare and C. D. Williams. 2023. Anticipatory effects around proposed regulation: Evidence from Basel III. The Accounting Review (January): 285-315. (Related to banking).
Hepfer, B. F. 2023. Are book-tax differences mispriced? The Accounting Review (May): 285-306.
Hiemann, M. 2023. Accrual accounting in performance measurement and the separation of ownership and control. The Accounting Review (November): 289-314.
Hoitash, R., U. Hoitash, A. C. Kurt and R. S. Verdi. 2023. A measure of financial statement benchmarking. The Accounting Review (October): 253-281.
Holzman, E. R., B. P. Miller and B. J. Twedt. 2023. Curbing enthusiasm: Media sentiment and the disciplining role of quarterly earnings announcements. The Accounting Review (November): 315-345.
Hou, L., Y. Liang and S. Basu. 2023. Bank competition and borrower conservatism. The Accounting Review (March): 247-275.
Huang, A. H., P. Kraft and S. Wang. 2023. The usefulness of credit ratings for accounting fraud prediction. The Accounting Review (November): 347-376.
Hung, C., A. M. Lillis and A. Wu. 2023. Does referral-based hiring exacerbate agency problems? The Accounting Review (March): 277-297.
Jacob, M. and M. Todtenhaupt. 2023. Withholding taxes, compliance cost, and foreign portfolio investment. The Accounting Review (March): 299-327.
Jaggi, J. 2023. When does the internal audit function enhance audit committee effectiveness? The Accounting Review (March): 329-359.
Jiang, X., C. Kanodia and G. Zhang. 2023. Reporting of investment expenditure: Should it be aggregated with operating cash flows? The Accounting Review (July): 167-190.
Jiang, X., C. Tang and G. Zhang. 2023. Harmonized accounting standards and investment beauty contests. The Accounting Review (November): 377-404.
Joe, J. 2023. Be the thought leaders! The Accounting Review (January): 479-489.
Kanodia, C. and R. Venugopalan. 2023. Decision facilitating information and induced volatility: A study of tradeoffs in accounting disclosure. The Accounting Review (January): 317-336.
Keusch, T. 2023. Shareholder activists and frictions in the CEO labor market. The Accounting Review (September): 353-374.
Kielty, P. D., K. P. Wang and D. L. Weng. 2023. Simplifying complex disclosures: Evidence from disclosure regulation in the mortgage markets. The Accounting Review (July): 191-216.
Kim, J., Y. Lin, Y. Mao and Z. Wang. 2023. Banking market consolidation and tax planning intermediation: Evidence from client firm tax haven operations. The Accounting Review (July): 217-245.
Kim, S., M. Matejka and J. Park. 2023. Economic determinants and consequences of performance target difficulty. The Accounting Review (March): 361-387.
Kim, T. W., J. Li and S. Pae. 2023. Career concerns, investment, and management forecasts. The Accounting Review (January):. 337-363.
Koo, M., K. Sivaramakrishnan and Y. Zhao. 2023. Third-party source switches: Objective valuation or fair value option shopping? The Accounting Review (November): 405-433.
Kuang, X., M. Majerczyk and D. Yang. 2023. The behavioral effects of social distance and residual claim distribution on budget reporting in hierarchical organizations. The Accounting Review (October): 283-298.
Kubic, M. and S. Toynbee. 2023. Regulator continuity and decision-making quality: Evidence from SEC comment letters. The Accounting Review (January): 365-398.
Kubick, T. R. and Y. Li. 2023. The effect of managerial adverse experience on financial reporting. The Accounting Review (May): 307-333.
Kyung, H. and J. S. Nam. 2023. Insider trading in news deserts. The Accounting Review (October): 299-325.
Lamoreaux, P. T., M. Mowchan and W. Zhang. 2023. Does Public Company Accounting Oversight Board regulatory enforcement deter low-quality audits? The Accounting Review (May): 335-366.
Langberg, N. and N. Rothenberg. 2023. Audit quality and investment efficiency with endogenous analyst information. The Accounting Review (July): 247-272.
Laux, V. and R. Zheng. 2023. Early-warning signals and risk-shifting incentives. The Accounting Review (July): 273-288.
Lee, S., Z. Ling and Z. Rezaee. 2023. Securities and exchange commission comment letter disclosures and short sellers' front running. The Accounting Review (September): 375-400.
Li, C., N. Li and F. Zhang. 2023. Using economic links between firms to detect accounting fraud. The Accounting Review (January): 399-421.
Li, E., G. Lind, K. Ramesh and M. Shen. 2023. Externalities of accounting disclosures: Evidence from the Federal Reserve. The Accounting Review (September): 401-427.
Li, M., S. Markov and S. Shu. 2023. Motivational optimism and short-term investment efficiency. The Accounting Review (September): 429-454.
Li, Z., K. Ye, C. Zeng and B. Zhang. 2023. Ending at the wrong time: The financial reporting consequences of a uniform fiscal year-end. The Accounting Review (May): 367-396.
Liao, L., X. Martin, N. Wang, Y. Zhengwei and J. Yang. 2023. What if borrowers were informed about credit reporting? Two natural field experiments. The Accounting Review (May): 397-425.
Lyle, M. R., E. J. Riedl and F. Siano. 2023. Changes in risk factor disclosures and the variance risk premium. The Accounting Review (October): 327-352.
Manthei, K., D. Sliwka and T. Vogelsang. 2023. Information, incentives, and attention: A field experiment on the interaction of management controls. The Accounting Review (September): 455-479.
Martin, X., H. Seo, J. Yang, D. S. Kim and J. Martel. 2023. Earnings performance targets in annual incentive plans and management earnings guidance. The Accounting Review (July): 289-319.
McClure, C. G. 2023. How costly is tax avoidance? Evidence from structural estimation. The Accounting Review (October): 353-380.
McGuire, S. T., S. G. Rane and C. D. Weaver. 2023. Cost structure and tax-motivated income shifting. The Accounting Review (November): 435-456.
Millo, Y., C. Spence and J. Valentine. 2023. The field of investment advice: The social forces that govern equity analysts. The Accounting Review (November): 457-477.
Muller, M. A., C. D. Peter and F. Urzua I. 2023. Owner exposure through firm disclosure. The Accounting Review (October): 381-405.
Murthy, U. S., J. C. Park, T. Smith and J. Whitworth. 2023. Audit efficiency and effectiveness consequences of accounting system homogeneity across audit clients: A new form of knowledge spillover? The Accounting Review (March): 389-418. Erratum 2023. The Accounting Review (May): 487.
Narayanamoorthy, G., J. Page and B. Song. 2023. Insurance rate regulation, management of the loss reserve and pricing. The Accounting Review (October): 407-434.
Packard, H. A., A. Pawliczek and A. N. Skinner. 2023. Voluntary performance disclosures in the CD&A. The Accounting Review (October): 435-466.
Park, K. 2023. The spillover effect of peer CEO turnover on real earnings management. The Accounting Review (November): 479-501.
Rajgopal, S., A. Srivastava and R. Zhao. 2023. Do digital technology firms earn excess profits? Alternative perspectives. The Accounting Review (July): 321-344.
Rawson, C., B. J. Twedt and J. C. Watkins. 2023. Managers' strategic use of concurrent disclosure: Evidence from 8-K filings and press releases. The Accounting Review (July): 345-371.
Schafer, P. 2023. Relative performance evaluation and strategic differentiation. The Accounting Review (March): 419-453.
Smith, K. C. 2023. An option-based approach to measuring disclosure asymmetry. The Accounting Review (July): 373-403.
The Accounting Review. 2023. Erratum. The Accounting Review (May): 487. Refers to Murthy, U. S., J. C. Park, T. Smith and J. Whitworth. 2023. Audit efficiency and effectiveness consequences of accounting system homogeneity across audit clients: A new form of knowledge spillover? The Accounting Review (March): 389-418.
Thompson, A. M., O. Urcan and H. Yoon. 2023. Do companies redact material information from confidential SEC filings? Evidence from the FAST Act. The Accounting Review (July): 405-433.
Ton, K. 2023. Do shared auditors improve audit quality? Evidence from banking relationships. The Accounting Review (January): 423-451.
Truong, P. 2023. Peer effects and disclosure timing: Evidence from earnings announcements. The Accounting Review (May): 427-458.
Wang, K. K., M. M. Cheng and L. J. Chang. 2023. Reducing strategy surrogation: The effects of performance measurement system flexibility and environmental dynamism. The Accounting Review (July): 435-456.
Wentland, K. 2023. The effect of industrial diversification on firm taxes. The Accounting Review (January): 453-478.
Yehuda, N., C. S. Armstrong, D. Cohen and X. Zhou. 2023. Unemployment risk and debt contract design. The Accounting Review (October): 467-504.
Yezegel, A. 2023. The value of eliciting information: Evidence from sell-side analysts. The Accounting Review (May): 459-486.
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