Forthcoming in JAR

Ray Ball, "By What Criteria Do We Evaluate Accounting? Some Thoughts on Economic Welfare and The Archival Literature" (online appendix)
 
Shantanu Banerjee, Sudipto Dasgupta, Rui Shi, and Jiali Yan, "Information Complementarities and the Dynamics of Transparency Shock Spillovers" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Bianca Beyer, Rico Chaskel, Simone Euler, Joachim Gassen, Ann-Kristin Großkopf, and Thorsten Sellhorn, "How Does Carbon Footprint Information Affect Consumer Choice? A Field Experiment" (online appendix) (datasheet and code forthcoming)

Oliver Binz, Robert Hills, and Matthew Kubic, "Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?" (online appendix) (datasheet and code forthcoming)

Jan Bouwens, Christian Hoffman and Nina Schwaiger, "Target setting in hierarchies: the role of middle managers" (datasheet and code forthcoming)

Robert R. Carnes, Dane M. Christensen, and Paul E. Madsen, "Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force" (online appendix) (datasheet and code forthcoming)

Travis Chow, Zhongwen Fan, Li Huang, Oliver Zhen Li and Siman Li, "Reciprocity in Corporate Tax Compliance– Evidence from Ozone Pollution" (online appendix) (datasheet and code forthcoming)

Gus De Franco, Yuyan Guan, Yibin Zhou, and Xindong Zhu, "The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation" (paper link forthcoming) (datasheet and code forthcoming)

Rachel W. Flam, Jeremiah Green, Joshua A. Lee, and Nathan Y. Sharp, "Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls" (online appendix) (datasheet and code forthcoming)

Lindsey Gallo, Kendall Lynch and Rimmy Tomy, "Out of Site, Out of Mind? The Role of the Government-Appointed Corporate Monitor" (online appendix) (datasheet and code forthcoming)

Brian Gibbons, "The Financially Material Effects of Mandatory Non-Financial Disclosure" (online appendix) (datasheet and code forthcoming)

Itay Goldstein, Shijie Yang, Luo Zuo, "The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation" (online appendix) (datasheet and code forthcoming)

Angela Gore, Yuan Ji and Susan Kulp, "Do governments hide resources from unions? The influence of public sector unions on reported discretionary fund balance ratios" (online appendix) (datasheet and code forthcoming)

Lifeng Gu and Jin Xie, "Price Rigidities and the Value of Public Information" (online appendix) (datasheet and code forthcoming)

Zhihui Gu, Wei Sun, and Frank Zhou, "Cultural Origin and Minority Shareholder Expropriation: Historical Evidence" (paper link forthcoming) (datasheet and code forthcoming)

Rudy Guo and Xiaoli (Shaolee) Tian, "Regulatory Transparency and Regulators’ Effort: Evidence from Public Release of the SEC’s Review Work" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

W. Robert Knechel and Devin Williams, "The Effect of Client Industry Agglomerations on Auditor Industry Specialization" (datasheet and code forthcoming)

Eldar Maksymov, Mark Peecher, Andrew Sutherland, and Joseph Weber, "Audit Partners’ Role in Material Misstatement Resolution: Survey and Interview Evidence"  (datasheet and code forthcoming)

Antonio Marra, Angela Pettinicchio, and Ron Shalev, "Home Sweet Home: CEOs Acquiring Firms in their Birth Country" (paper link forthcoming) (online appendix forthcoming) (datasheet and code forthcoming)

Allison Nicoletti and Christina Zhu, "Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending" (online appendix) (datasheet and code forthcoming)

Yue Zhang, "Corporate R&D Investments Following Competitors’ Voluntary Disclosures: Evidence from the Drug Development Process" (paper link forthcoming) (datasheet and code forthcoming)