Journal of Accounting Research

2018

Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk

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Authors

Allen Huang, HKUST *Presenter
Kai Wai Hui, University of Hong Kong
Reeyarn Li, University of Mannheim

Moderator

Christian Leuz, University of Chicago

Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role

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Authors

Kyungha Lee, Rutgers University
Stefan Schantl, University of Melbourne *Presenter

Moderator

Haresh Sapra, Chicago Booth

Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks

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Authors

Kelvin Law, NTU Singapore *Presenter
Lillian Mills, University of Texas at Austin

Moderator

Philip Berger, Chicago Booth

An Investigation of Auditors' Judgments when Companies Release Earnings before Audit Completion

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Authors

Lori Bhaskar, Indiana University
Patrick Hopkins, Indiana University *Presenter
Joseph Schroeder, Indiana University

Moderator

Douglas Skinner, Cornell University

Pay for Praise: Do Ratings Agencies Get Paid More When They Provide Higher Ratings? An Examination of the Consequnces of the Recalibration of Municipal Debt

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Authors

Anne Beatty, The Ohio State University 
Jacquelyn Gillette, MIT *Presenter
Reining Petacchi, Georgetown University
Joseph Weber, MIT

Moderator

Christian Leuz, Chicago Booth

The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately-Held Targets

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Authors

Ciao-Wen Chen, University of Illinois at Urbana-Champaign *Presenter

Moderator

Douglas Skinner, Chicago Booth