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Journal of Accounting and Economics

Volume 82 · Issue 1

August 202614 articles

Antitrust risk and voluntary M&A disclosure

Jun Oh

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August 2026pp. 101884DOI: 10.1016/j.jacceco.2026.101884 ↗

Audit centralization and audit quality: Evidence from Chinese cities

Jian Chu · Raymond Fisman · Yongxiang Wang · Maoliang Ye

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August 2026pp. 101865DOI: 10.1016/j.jacceco.2026.101865 ↗

Audit partners’ cultural trust and audit outcomes

Inder K. Khurana · Bing Li · Kelvin Yeung · Elisha J. Yu

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August 2026pp. 101872DOI: 10.1016/j.jacceco.2026.101872 ↗

Do investor preferences affect analyst research? Evidence from Chinese dual-listed shares

Dawn Matsumoto · Jenny Li Zhang · Yuxiang Zheng

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August 2026pp. 101897DOI: 10.1016/j.jacceco.2026.101897 ↗

Editorial Board

Authors not recorded

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August 2026pp. 101922DOI: 10.1016/s0165-4101(26)00065-0 ↗

Editorial data

Elizabeth Blankespoor · Ed deHaan · Wayne Guay · Mark Lang · Nemit Shroff · Kevin Smith · Joanna Wu

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August 2026pp. 101915DOI: 10.1016/j.jacceco.2026.101915 ↗

Estimation precision and robust inference in archival research

Joachim Gassen · David Veenman

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August 2026pp. 101895DOI: 10.1016/j.jacceco.2026.101895 ↗

Information flows in trading networks

Stefan J. Huber · Edward M. Watts · Christina Zhu

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August 2026pp. 101876DOI: 10.1016/j.jacceco.2026.101876 ↗

Internal information quality and performance metric selection

Wayne Guay · Chongho Kim · Oscar Timmermans

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August 2026pp. 101894DOI: 10.1016/j.jacceco.2026.101894 ↗

Mandatory carbon disclosure and new business creation

Raphael Duguay · Chenchen Li · Frank Zhang

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August 2026pp. 101864DOI: 10.1016/j.jacceco.2026.101864 ↗

Profit-fueled corporate cynicism

Leonardo P. Barcellos · Scott A. Emett

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August 2026pp. 101896DOI: 10.1016/j.jacceco.2026.101896 ↗

Supply chain washing: Strategic disclosure of corporate suppliers

Yilin Shi · Jing Wu · Yu Zhang · Yuqing Zhou

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August 2026pp. 101883DOI: 10.1016/j.jacceco.2026.101883 ↗

Taxes and Competition: Evidence from the airline industry

Michelle Hanlon · Nemit Shroff · Rachel Yoon

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August 2026pp. 101873DOI: 10.1016/j.jacceco.2026.101873 ↗

Website cookies and voluntary disclosure

Junhao Liu

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August 2026pp. 101885DOI: 10.1016/j.jacceco.2026.101885 ↗