Volume 77 · Issue 1

February 202414 articles

Advertising rivalry and discretionary disclosure

Chuchu Liang

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February 2024pp. 101611DOI: 10.1016/j.jacceco.2023.101611 ↗

Calling for transparency: Evidence from a field experiment

T.J. Wong · Gwen Yu · Shubo Zhang · Tianyu Zhang

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February 2024pp. 101604DOI: 10.1016/j.jacceco.2023.101604 ↗

Conflicts of interest in subscriber-paid credit ratings

Samuel B. Bonsall · Jacquelyn R. Gillette · Gabriel Pundrich · Eric So

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February 2024pp. 101614DOI: 10.1016/j.jacceco.2023.101614 ↗

Disclosure regulation, cost of capital, and firm values

Jinji Hao

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February 2024pp. 101605DOI: 10.1016/j.jacceco.2023.101605 ↗

Editorial Board

Authors not recorded

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February 2024pp. 101680DOI: 10.1016/s0165-4101(24)00010-7 ↗

Editorial data

Elizabeth Blankespoor · John E. Core · Ed deHaan · Wayne Guay · Michelle Hanlon · Mark Lang · Nemit Shroff · Joanna Wu

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February 2024pp. 101674DOI: 10.1016/j.jacceco.2024.101674 ↗

Managing decision fatigue: Evidence from analysts’ earnings forecasts

Yawen Jiao

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February 2024pp. 101615DOI: 10.1016/j.jacceco.2023.101615 ↗

MiFID II unbundling and sell-side analyst research

Mark Lang · Jedson Pinto · Edward Sul

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February 2024pp. 101617DOI: 10.1016/j.jacceco.2023.101617 ↗

Pay for prudence

Salman Arif · John Donovan · Yadav Gopalan · Arthur Morris

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February 2024pp. 101619DOI: 10.1016/j.jacceco.2023.101619 ↗

The effects of non-Big 4 mergers on audit efficiency and audit market competition☆

Andrew R. Kitto

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February 2024pp. 101618DOI: 10.1016/j.jacceco.2023.101618 ↗

The managerial perception of uncertainty and cost elasticity

Jason V. Chen · Itay Kama · Reuven Lehavy

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February 2024pp. 101613DOI: 10.1016/j.jacceco.2023.101613 ↗

When are firms on the hot seat? An analysis of SEC investigation preferences

Eric R. Holzman · Nathan T. Marshall · Brent A. Schmidt

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February 2024pp. 101610DOI: 10.1016/j.jacceco.2023.101610 ↗

Whistleblowing bounties and informational effects

Lin Nan · Chao Tang · Gaoqing Zhang

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February 2024pp. 101616DOI: 10.1016/j.jacceco.2023.101616 ↗

Who really matters in corporate tax?

Andrew Belnap · Jeffrey L. Hoopes · Jaron H. Wilde

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February 2024pp. 101609DOI: 10.1016/j.jacceco.2023.101609 ↗