Coronavirus Updates

Volume 62, Issue 1

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" (online appendix) (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)

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

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

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

Christian Hofmann and Raffi Indjejikian, "Transparency in Hierarchies" (datasheet and code forthcoming)

Volume 62, Issue 2

Andrew G. Sutherland, Matthias Uckert and Felix W. Vetter, "Occupational Licensing and Minority Participation in Professional Labor Markets" (datasheet and code forthcoming)

Byeongchan An, Robert Bushman, Anya Kleymenova, and Rimmy E. Tomy,  "Bank Supervision and Organizational Capital: The Case of Minority Lending"  (datasheet and code forthcoming)

Bok Baik, Omri Even-Tov, Russell Han, and David Park, "The Real Effects of Supply Chain Transparency Regulation – Evidence from Section 1502 of the Dodd-Frank Act" (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" (datasheet and code forthcoming)

Jody Grewal, Aditya Mohan, Gerardo Perez-Cavazos, "Payment Practices Transparency and Customer-Supplier Contracting" (online appendix) (datasheet and code forthcoming)

Sean M. Hillison and Kamber D. Vittori, "How Does Management Voluntary Disclosure Behavior Influence Auditors’ Judgments?" (datasheet and code forthcoming)

Stefan J. Huber, Chongho Kim, and Edward M. Watts, "Earnings News and Over-the-Counter Markets" (online appendix) (datasheet and code forthcoming)

Xiangang Xin, P. Eric Yeung, and Zilong Zhang, "Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance" (online appendix) (datasheet and code forthcoming)

Chunmei Zhu, "Treatment of Accounting Changes and Covenant Violation Errors" (online appendix) (datasheet and code forthcoming)

Volume 62, Issue 3

Edwige Cheynel, Davide Cianciaruso, and Frank S. Zhou, "Fraud Power Laws

Matthew J. Bloomfield, Mirko Heinle, and Oscar Timmermans, "Relative Performance Evaluation and Strategic Peer-Harming Disclosures" (online appendix) (datasheet and code forthcoming)

Hui Chen, Pierre JInghong Liang, and Evgeny Petrov, "Innovation and Financial Disclosure"

Xu Jiang and Volker Laux, "What Role do Boards Play in Companies with Visionary CEOs?" (online appendix

Jung Min Kim, "Economics of Information Search and Financial Misreporting" (datasheet and code forthcoming)

Aneesh Raghunandan and Thomas G. Ruchti, "The Impact of Information Frictions Within Regulators: Evidence from Workplace Violations" (datasheet and code forthcoming)

Matthias Breuer, Eva Labro, Haresh Sapra and Anastasia Zakolyukina, "Bridging Theory and Empirical Research in Accounting"