Volume 70 · Issue 1

August 202012 articles

Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations

Katharine D. Drake · Russ Hamilton · Stephen J. Lusch

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August 2020pp. 101317DOI: 10.1016/j.jacceco.2020.101317 ↗

Auditors are known by the companies they keep

Jonathan Cook · Zachary T. Kowaleski · Michael Minnis · Andrew Sutherland · Karla M. Zehms

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August 2020pp. 101314DOI: 10.1016/j.jacceco.2020.101314 ↗

Can social media distort price discovery? Evidence from merger rumors

Weishi Jia · Giulia Redigolo · Susan Shu · Jingran Zhao

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August 2020pp. 101334DOI: 10.1016/j.jacceco.2020.101334 ↗

Cultural diversity on Wall Street: Evidence from consensus earnings forecasts

Kenneth Merkley · Roni Michaely · Joseph Pacelli

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August 2020pp. 101330DOI: 10.1016/j.jacceco.2020.101330 ↗

Deterrence of financial misreporting when public and private enforcement strategically interact

Stefan F. Schantl · Alfred Wagenhofer

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August 2020pp. 101311DOI: 10.1016/j.jacceco.2020.101311 ↗

Editorial Board

Authors not recorded

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August 2020pp. 101348DOI: 10.1016/s0165-4101(20)30050-1 ↗

Editorial Data

Authors not recorded

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August 2020pp. 101352DOI: 10.1016/s0165-4101(20)30054-9 ↗

Effects of accounting conservatism on investment efficiency and innovation

Volker Laux · Korok Ray

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August 2020pp. 101319DOI: 10.1016/j.jacceco.2020.101319 ↗

Implications of Non-GAAP earnings for real activities and accounting choices

Henry Laurion

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August 2020pp. 101333DOI: 10.1016/j.jacceco.2020.101333 ↗

Local soldier fatalities and war profiteers: New tests of the political cost hypothesis

Matthew Boland · David Godsell

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August 2020pp. 101316DOI: 10.1016/j.jacceco.2020.101316 ↗

PCAOB international inspections and Merger and Acquisition outcomes

Yongtae Kim · Lixin (Nancy) Su · Gaoguang (Stephen) Zhou · Xindong (Kevin) Zhu

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August 2020pp. 101318DOI: 10.1016/j.jacceco.2020.101318 ↗

The spillover effects of MD&A disclosures for real investment: The role of industry competition

Art Durnev · Claudine Mangen

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August 2020pp. 101299DOI: 10.1016/j.jacceco.2020.101299 ↗