Volume 78 · Issue 1

August 202414 articles

Community membership and reciprocity in lending: Evidence from informal markets

Rimmy E. Tomy · Regina Wittenberg-Moerman

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August 2024pp. 101697DOI: 10.1016/j.jacceco.2024.101697 ↗

Competence vs. Independence: Auditors' connections with members of their clients’ business community

Mark DeFond · Zengquan Li · T.J. Wong · Kaiwen Wu

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August 2024pp. 101702DOI: 10.1016/j.jacceco.2024.101702 ↗

Distinguishing between recurring and nonrecurring components of earnings using unobserved components modeling

Jesse Gardner · Richard G. Sloan · Joon Sang Yoon

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August 2024pp. 101687DOI: 10.1016/j.jacceco.2024.101687 ↗

Editorial Board

Authors not recorded

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August 2024pp. 101724DOI: 10.1016/s0165-4101(24)00054-5 ↗

EDITORIAL DATA

Authors not recorded

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August 2024pp. 101712DOI: 10.1016/j.jacceco.2024.101712 ↗

Employee responses to CEO activism

Anahit Mkrtchyan · Jason Sandvik · Da Xu

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August 2024pp. 101701DOI: 10.1016/j.jacceco.2024.101701 ↗

Fraudulent financial reporting and the consequences for employees

Jung Ho Choi · Brandon Gipper

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August 2024pp. 101673DOI: 10.1016/j.jacceco.2024.101673 ↗

Institutional trading, news, and accounting anomalies

Feifei Wang · Xuemin Sterling Yan · Lingling Zheng

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August 2024pp. 101686DOI: 10.1016/j.jacceco.2024.101686 ↗

Labor supply and M&A in the audit market

Inna Abramova

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August 2024pp. 101700DOI: 10.1016/j.jacceco.2024.101700 ↗

Litigation risk and strategic M&A valuations

Claudia Imperatore · Gabriel Pündrich · Rodrigo S. Verdi · Benjamin P. Yost

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August 2024pp. 101671DOI: 10.1016/j.jacceco.2024.101671 ↗

Mandatory financial information disclosure and credit ratings

Steven Vanhaverbeke · Benjamin Balsmeier · Thorsten Doherr

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August 2024pp. 101676DOI: 10.1016/j.jacceco.2024.101676 ↗

Quants and market anomalies

Justin Birru · Sinan Gokkaya · Xi Liu · Stanimir Markov

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August 2024pp. 101688DOI: 10.1016/j.jacceco.2024.101688 ↗

Rank-and-file accounting employee compensation and financial reporting quality

Christopher S. Armstrong · John D. Kepler · David F. Larcker · Shawn X. Shi

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August 2024pp. 101672DOI: 10.1016/j.jacceco.2024.101672 ↗

Standing on the shoulders of giants: Financial reporting comparability and knowledge accumulation

Kevin Tseng · Rong (Irene) Zhong

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August 2024pp. 101685DOI: 10.1016/j.jacceco.2024.101685 ↗