Journal of Accounting Research
Journal of Accounting Research
ISSNs: 0021-8456
Additional searchable ISSN (electronic): 1475-679X
Wiley-Blackwell Publishing, Inc., United States
Scopus rating (2023): CiteScore 7.8 SJR 6.625 SNIP 3.457
Journal
Research Output
- 2024
- Published
Do Commercial Ties Influence ESG Ratings? Evidence from Moody's and S&P
LI, X., LOU, Y. & ZHANG, L., Dec 2024, In: Journal of Accounting Research. 62, 5, p. 1901-1940Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 1 - Online published
Discontinuous Distribution of Test Statistics Around Significance Thresholds in Empirical Accounting Studies
CHANG, X., GAO, H. & LI, W., 30 Sept 2024, (Online published) In: Journal of Accounting Research.Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 4 - Published
The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation
DE FRANCO, G., GUAN, Y., ZHOU, Y. & ZHU, X., May 2024, In: Journal of Accounting Research. 62, 2, p. 589-634 46 p.Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 2 - Published
Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance
XIN, X., YEUNG, P. E. & ZHANG, Z., May 2024, In: Journal of Accounting Research. 62, 2, p. 737-781Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 1 - 2023
- Published
Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution
CHOW, T., FAN, Z., HUANG, L., LI, O. Z. & LI, S., Dec 2023, In: Journal of Accounting Research. 61, 5, p. 1425-1477Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 2 - Published
Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform
CHANG, W., DAMBRA, M., SCHONBERGER, B. & SUK, I., Mar 2023, In: Journal of Accounting Research. 61, 1, p. 187-242Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 10 - 2022
- Published
Limited Attention: Implications for Financial Reporting
LU, J., Dec 2022, In: Journal of Accounting Research. 60, 5, p. 1991-2027Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 13 - Published
It's a Small World: The Importance of Social Connections with Auditors to Mutual Fund Managers’ Portfolio Decisions
Chen, Y., Huang, J., Li, T. & Pittman, J., Jun 2022, In: Journal of Accounting Research. 60, 3, p. 901-963Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 22 - 2021
- Published
Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market
CHEN, Y., NG, J. & YANG, X., Dec 2021, In: Journal of Accounting Research. 59, 5, p. 1609-1649Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 23 The Firm Next Door: Using Satellite Images to Study Local Information Advantage
KANG, J. K., STICE-LAWRENCE, L. & WONG, Y. T. F., May 2021, In: Journal of Accounting Research. 59, 2, p. 713-750Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 30- 2017
- Published
Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence
HONG, H. A., KIM, J.-B. & WELKER, M., Dec 2017, In: Journal of Accounting Research. 55, 5, p. 1167-1212Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 99 - Published
Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking
Ljungqvist, A., Zhang, L. & Zuo, L., 1 Jun 2017, In: Journal of Accounting Research. 55, 3, p. 669-707Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 97 - 2016
- Published
Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence
CHEN, F., PENG, S., XUE, S., YANG, Z. & YE, F., Mar 2016, In: Journal of Accounting Research. 54, 1, p. 79-112Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 111 - 2015
- Published
Short selling pressure, stock price behavior, and management forecast precision: Evidence from a natural experiment
Li, Y. & Zhang, L., 1 Mar 2015, In: Journal of Accounting Research. 53, 1, p. 79-117Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 153 - 2014
- Published
Political connections and the cost of bank loans
Houston, J. F., Jiang, L., Lin, C. & Ma, Y., Mar 2014, In: Journal of Accounting Research. 52, 1, p. 193-243Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 408 - 1999
On the theory of forecast horizon in equity valuation
Ohlson, J. A. & Zhang, X.-J., Sept 1999, In: Journal of Accounting Research. 37, 2, p. 437-449Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 12- 1998
Accrual accounting and equity valuation
Ohlson, J. A. & Zhang, X.-J., 1998, In: Journal of Accounting Research. 36, SUPPL., p. 85-111Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 55- 1996
Uncertainty resolution and the theory of depreciation measurement
Feltham, G. A. & Ohlson, J. A., Sept 1996, In: Journal of Accounting Research. 34, 2, p. 209-234Research output: Journal Publications and Reviews › RGC 21 - Publication in refereed journal › peer-review
Scopus citations: 241