Coronavirus Updates

Volume 58, Issue 1

Mihir N. Mehta, Suraj Srinivasan, and Wanli Zhao, "The Politics of M&A Antitrust"  * (online appendix) (datasheet and code)

Pietro Bonetti, Miguel Duro, and Gaizka Ormazabal, "Disclosure Regulation and Corporate Acquisitions" (online appendix) (datasheet and code

Lisa DeSimone, Rebecca Lester and Kevin Markle, "Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FACTA)" (online appendix) (datasheet and code)

Frank Zhou and Yuqing Zhou, "The Dog that Didn't Bark: Limited Price Efficiency and Strategic Nondisclosure" (datasheet and code)

Using Machine Learning to Detect Financial Misreporting

Yang Bao, Bin Ke, Bin Li, Y. Julia Yu and Jie Zhang, "Detecting Accounting Fraud in Publicly Traded U.S. Firms Using Machine Learning Approach" (online appendix) (datasheet and code)

Nerissa C. Brown,  Richard M. Crowley, and W. Brooke Elliott, "What are You Saying? Using topic to Detect Financial Misreporting" (online appendix) (datasheet and code)


Volume 58, Issue 2

Thomas Bourveau, Guoman She and Alminas Zaldokas, "Corporate Disclosure as a Tacit Coordination Mechanism: Evidence from Cartel Enforcement Regulations" * (online appendix) (datasheet and code)

Preetika Joshi, "Does Private Country-by-Country Reporting Deter Tax Avoidance & Income Shifting? Evidence from BEPS Action Item 13" (online appendix) (datasheet and code)  

Jordan Schoenfeld, "Contracts between Firms and Stakeholders" (datasheet and code)

Eugene Soltes, "Paper vs. Practice: A Field Investigation of Integrity Hotlines" (datasheet)

Stephen R. Stubben and Kyle T. Welch, "Evidence on the Use and Efficacy of International Whistleblowing Systems" (online appendix) (datasheet and code)

Luzi Hail, Mark Lang, and Christian Leuz "Reproducibility of Accounting Research: Views of the Research Community" (online appendix) (datasheet and code)  


Volume 58, Issue 3

Petro Lisowsky and Michael Minnis, "The Silent Majority: Private U.S. Firms and Financial Reporting Choices" * (online appendix) (datasheet and code)

Jannis Bischof, Holger Daske and Christoph J. Sextroh, "Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests" (online appendix) (datasheet and code)

Scott D.Dyreng,Jeffrey L. Hoopes, Patrick Langetieg, Jaron H. Wilde, "Strategic Subsidiary Disclosure" (datasheet and code)

Jacquelyn Gillette, Delphine Samuels and Frank Zhou, "The effect of credit ratings on disclosure: Evidence from the recalibration of Moody’s municipal ratings" (online appendix) (datasheet and code)

Stephanie Grant, "How Do Information Access Tools Change Investors’ Reactions to Managers’ Disclosure Choices? The Role of Mobile Devices and Information Choice Within" (online appendix) (datasheet and research materials)

Donghui Wu and Qing Ye, "Public Attention and Audit Behavior: The Case of Hurun Rich List in China" (online appendix) (datasheet and code)


Volume 58, Issue 4

Ramji Balakrishnan, Haijin Lin and K. Sivarakrishnan, "Screening Talent for Task Assignment: Absolute or Percentile Thresholds?" * (online appendix

Anwer S. Ahmed, Yiwen Li, and Nina Xu, "Tick Size and Financial Reporting Quality in Small-Cap Firms: Evidence from a Natural Experiment"

Christine Cuny, Jungbae Kim, and Mihir Mehta, "Politically Connected Governments" (online appendix) (datasheet and code)

Zero Deng, "Foreign Exchange Risk, Hedging, and Tax-Motivated Outbound Income Shifting" (datasheet and code)

Henry Eyring, "Disclosing Physician Ratings: Performance Effects and the Difficulty of Altering Ratings Consensus" (online appendix) (datasheet and code)

Jie He, Xuan Tian, Huan Yang and Luo Zuo, "Asymmetric Cost Behavior and Dividend Policy" (online appendix) (datasheet and code


Volume 58, Issue 5

Thomas Rauter, "The Effect of Mandatory Extraction Payment Disclosures on Corporate Payment and Investment Policies Abroad"* (online appendix) (datasheet, code and identifiers)

John Gallemore and Martin Jacob, "Corporate Tax Enforcement Externalities and the Banking Sector" (online appendix) (datasheet, code and identifiers)

Ying Huang, Ningzhong Li, Yong Yu, and Xiaolu Zhou, "The effect of managerial litigation risk on earnings warnings: Evidence from a natural experiment" (datasheet, code and identifiers)

Mark Jansen, "Resolving Information Asymmetry through Contractual Risk Sharing: The Case of Private Firm" (datasheet and code)

Jinhwan Kim, Rodrigo S. Verdi and Benjamin P. Yost, "Do Firms Strategically Internalize Disclosure Spillovers? Evidence from Cash-Financed M&As" (online appendix) (datasheet, code and identifiers)

Clive Lennox, Chunfei Wang and Xi Wu, "Opening up the 'Black Box' of Audit Firms: The Effects of Audit Partner Ownership on Audit Adjustments" (online appendix) (datasheet, code and identifiers)

* This article has been selected as the lead article by the Senior Editors. The others follow in alphabetical order by lead author last name