Journal of Accounting Research

Forthcoming in JAR

Cyrus Aghamolla and Tadashi Hashimoto, "Aggressive Boards and CEO Turnover" (paper link forthcoming)

Matthew J. Bloomfield, "The Asymmetric Effect of Reporting Flexibility on Priced Risk" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Matthias Breuer, "How Does Financial-Reporting Regulation Affect Industry-wide Resource Allocation?" (online appendix) (datasheet and code forthcoming)

Sean Cao, Kai Du, Baozhong Yang and Alan (Liang) Zhang, "Copycat Skills and Disclosure Costs: Evidence from Peer Companies’ Digital Footprints" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Stefano Cascino, Ane Tamayo, and Felix Vetter, "Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility" (online appendix) (datasheet and code forthcoming)

Jason V. Chen, Kurt H. Gee, and Jed J. Neilson, "Disclosure Prominence and the Quality of Non-GAAP Earnings" (online appendix) (datasheet and code forthcoming)

Martijn Cremers,Ankur Pareek, and Zacharias Sautner, "Short-Term Institutions, Analyst Recommendations, and Mispricing: The Role of Higher-Order Beliefs" (paper link forthcoming) (datasheet and code forthcoming)

Christine Cuny, Omri Even-Tov, and Edward M. Watts, "From implicit to explicit: The impact of disclosure requirements on hidden transaction costs" (online appendix) (datasheet and code forthcoming)

Patricia Dechow, Ryan Erhard, Richard Sloan and Mark Soliman, "Implied Equity Duration: A Measure of Pandemic Shutdown Risk" (paper link forthcoming) (datasheet and code forthcoming)

George Drymiotes and Konduru Sivaramakrishnan, "Strategic Director Appointments" (paper link forthcoming)

Henry L. Friedman and Lucas Mahieux, "How is the Audit Market Affected by Characteristics of the Non-Audit Services Market?" (paper link forthcoming) (datasheet and code forthcoming)

Nick Guest, "What Is the Role of the Media’s Full Earnings Articles?" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Luzi Hail, Maximilian Muhn and David Oesch, "Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock" (online appendix) (datasheet and code forthcoming)

Germán López-Espinosa, Gaizka Ormazaba, and Yuki Sakasai, "Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Tim Martens and Christoph J. Sextroh, "Analyst Coverage Overlaps and Interfirm Information Spillovers" (paper link forthcoming) (datasheet and code forthcoming)

Trung Nguyen, "The Effectiveness of White-Collar Crime Enforcement: Evidence from the War on Terror" (online appendix) (datasheet and code forthcoming)

Sarah B. Stuber and Chris E. Hogan, "Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?" (online appendix) (online appendix tables) (datasheet and code forthcoming)

P. Barrett Wheeler, "Unrecognized Expected Credit Losses and Bank Share Prices" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)