Journal of Accounting Research

Registered Reports

Court Disclosures of Firms in Chapter 11 Bankruptcy

Ilona Bastiaansen (University of Connecticut), Alina Lerman (University of Connecticut), Frank Murphy (University of Connecticut) and Dushyantkumar Vyas (University of Toronto)

How Does Carbon Footprint Information Affect Consumer Choice? A Natural Field Experiment

Bianca Beyer (Humboldt-Universität zu Berlin), Rico Chaskel (Humboldt-Universität zu Berlin), Simone Euler (Humboldt-Universität zu Berlin), Joachim Gassen (Humboldt-Universität zu Berlin), Ann-Kristin Großkopf (Ludwig-Maximilians-Universität München) and Thorsten Sellhorn (Ludwig-Maximilians-Universität München)

A Field Experiment with Audit Intermediaries

Jan Bouwens (University of Amsterdam), Sanne van Duin (University of Amsterdam), and Jeroen van Raak (University of Amsterdam)

Measuring the Incidence of Earnings Manipulations: A Novel Approach

Nicole Cade (University of Pittsburgh), Joshua Gunn (University of Pittsburgh) and Alex Vandenberg (University of Pittsburgh)

Accounting Information Usage and Trading by Retail Investors: Evidence from Integrated Trading Platform

Yuen-Kit Jacky Chau (Chinese University of Hong Kong)

CEO Depression and Corporate Investments: Evidence from Acoustic Features

Sung-Yuan (Mark) Cheng (University of Kentucky) and Nargess M. Golshan (University of Kentucky)

Where Does the Time Go? Auditors’ Commercial Effort, Professional Effort, and Audit Quality

William Ciconte (University of Illinois, Urbana Champaign), Justin Leiby (University of Illinois, Urbana Champaign) and Marleen Willekens (KU Leuven)

How Do Multiple Regulators Regulate Conflict of Interest (COI) Disclosure? Evidence from Fairness Opinion Providers’ COI Disclosures 

Rachel Geoffroy (Ohio State University) and Lisa Yao Liu (Columbia University)

Social Comparison in Multi-Task Environments – Sacrificing Overall Performance for Local Excellence?

Maximilian Kohler (Ulm University), Matthias Mahlendorf (Frankfurt School of Finance and Management), Mischa Seiter (Ulm University) and Timo Vogelsang (Frankfurt School of Finance and Management)

The Effect of Workplace Gender Diversity Disclosures on Job Search Decisions

Lisa LaViers (Tulane University) and Jason Sandvik (Tulane University)

Global Evidence on Mandating ESG Disclosures in Annual Reports

Yan Lin (Shenzen University), Rui Shen (Chinese University Hong Kong), Jasmine Wang (University of Virginia), and Y. Julia Yu (University of Virginia)

Audit Partners’ Role in Material Misstatement Resolution: Survey Evidence

Eldar Maksymov (Arizona State University), Mark Peecher (University of Illinois Urbana, Champaign), Andrew Sutherland (MIT), and Joseph Weber (MIT)

How Does Judges’ Personal Exposure to Financial Fraud Affect White-Collar Sentencing?

Trung Nguyen (Harvard Unversity), Aneesh Raghunandan (London School of Economics) and Alexandra Scherf (London School of Economics)

The Anatomy and Evolution of ESG Reports

Ethan Rouen (Harvard University), Kunal Sachdeva (Rice University), and Aaron Yoon (Northwestern University)