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Journal of Accounting and Economics

Volume 81 · Issue 2

April 202611 articles

Carbon accounting quality: Measurement and the role of assurance

Brandon Gipper · Fiona Sequeira · Shawn X. Shi

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April 2026pp. 101849DOI: 10.1016/j.jacceco.2025.101849 ↗

Critical audit matters and internal control quality: The disciplining role of CAM reporting

Carol Callaway Dee · Bing Luo · Elaine Wang · Jing Zhang

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April 2026pp. 101834DOI: 10.1016/j.jacceco.2025.101834 ↗

Do auditors understand the implications of ESG issues for their audits? Evidence from financially material negative ESG incidents

Daniel Aobdia · Aaron Yoon

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April 2026pp. 101831DOI: 10.1016/j.jacceco.2025.101831 ↗

Does taxpayer assistance encourage entrepreneurship?

Daphne M. Armstrong · Stephen Glaeser

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April 2026pp. 101839DOI: 10.1016/j.jacceco.2025.101839 ↗

Editorial Board

Authors not recorded

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April 2026pp. 101880DOI: 10.1016/s0165-4101(26)00023-6 ↗

Editorial data

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

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April 2026pp. 101875DOI: 10.1016/j.jacceco.2026.101875 ↗

News management, moral hazard, and the properties of earnings, prices, and compensation

Jonathan Bonham

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April 2026pp. 101835DOI: 10.1016/j.jacceco.2025.101835 ↗

On the economics of accounting and contracting in firms

Ray Ball

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April 2026pp. 101858DOI: 10.1016/j.jacceco.2026.101858 ↗

Paying your fair share: Perceived fairness and tax compliance

Brad Nathan · Ricardo Perez-Truglia · Alejandro Zentner

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April 2026pp. 101838DOI: 10.1016/j.jacceco.2025.101838 ↗

Supply chain shocks and firm productivity: The role of reporting quality

Philip G. Berger · Rimmy E. Tomy

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April 2026pp. 101833DOI: 10.1016/j.jacceco.2025.101833 ↗

Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders

Duke Ferguson · Trent J. Krupa · Rick C. Laux

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April 2026pp. 101832DOI: 10.1016/j.jacceco.2025.101832 ↗