Online First / Unassigned

Records without a confirmed issue. Some may be early publications; others have incomplete issue metadata.

Judge financial holdings and case outcomes: Evidence from judge financial disclosures

Tuhin Harit · Sunil Parupati · Jedson Pinto · Gil Sadka

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October 2026pp. 101949DOI: 10.1016/j.jacceco.2026.101949 ↗

Macroeconomic implications of accounting standards

Hyun Hwang · Eunhee Kim · Volker Laux

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October 2026pp. 101953DOI: 10.1016/j.jacceco.2026.101953 ↗

Managerial delegation within firms and peer information environment

Jalal Sani

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October 2026pp. 101951DOI: 10.1016/j.jacceco.2026.101951 ↗

Video-Based Deception Detection and Financial Fraud

Binglei Duan · Danqi Hu · Hai Lu

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October 2026pp. 101955DOI: 10.1016/j.jacceco.2026.101955 ↗

Direct and Indirect Effects of Transparency Regulation

Matthias Breuer · Patricia Breuer

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September 2026pp. 101950DOI: 10.1016/j.jacceco.2026.101950 ↗

Navigating new accounting standards: Implications for firms and their auditors

Will Anding

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September 2026pp. 101952DOI: 10.1016/j.jacceco.2026.101952 ↗

Interpreting the effects of rule 10b5-1 reform

Colleen Honigsberg · Robert J. Jackson

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August 2026pp. 101933DOI: 10.1016/j.jacceco.2026.101933 ↗

Knowledge is power: A field experiment in the Chinese and US stock markets

Sonia Man-Lai Wong · Yuan Xue · Bohui Zhang · Xiaofeng Zhao

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August 2026pp. 101935DOI: 10.1016/j.jacceco.2026.101935 ↗

Measurement error when estimating covenant slack and violations

Scott Dyreng · Elia Ferracuti · Robert Hills · Matthew Kubic

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August 2026pp. 101937DOI: 10.1016/j.jacceco.2026.101937 ↗

Regulating via social media: Deterrence effects of the SEC's use of Twitter

Raphael Duguay · Jinjie Lin · Jake Thomas · Laiyi Yin

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August 2026pp. 101938DOI: 10.1016/j.jacceco.2026.101938 ↗

The role of accounting in the informal economy

Marcela Aguilar · Gary Lind · K. Ramesh

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August 2026pp. 101934DOI: 10.1016/j.jacceco.2026.101934 ↗

What drives banks’ overreaction to loan loss information? Discussion of imperfect expectations in loan loss forecasts

Scott Liao · Brent A. Schmidt

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August 2026pp. 101936DOI: 10.1016/j.jacceco.2026.101936 ↗

Accounting and the informal economy: A review and discussion

Rimmy E. Tomy

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July 2026pp. 101927DOI: 10.1016/j.jacceco.2026.101927 ↗

Auditing smart contracts

Wayne Landsman · Evgeny Lyandres · Edward Maydew · Daniel Rabetti · Che Zhang

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July 2026pp. 101911DOI: 10.1016/j.jacceco.2026.101911 ↗

Auditor independence and human capital: Complements, not substitutes

Joshua T. White

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July 2026pp. 101917DOI: 10.1016/j.jacceco.2026.101917 ↗

Discussion of 'Private firms and the economic role of accounting: A review of empirical research'

Lakshmanan Shivakumar

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July 2026pp. 101928DOI: 10.1016/j.jacceco.2026.101928 ↗

Discussion of “Auditing smart contracts”: Assurance in the world of decentralized finance

Andreas Park

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July 2026pp. 101925DOI: 10.1016/j.jacceco.2026.101925 ↗

Earnings management in private equity portfolio firms during fundraising

Brian K. Baik

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July 2026pp. 101926DOI: 10.1016/j.jacceco.2026.101926 ↗

How does product market competition affect disclosure of management forecasts? Evidence from China imports

Zhihong Chen · Charles Hsu · Ruichao Zhu

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July 2026pp. 101913DOI: 10.1016/j.jacceco.2026.101913 ↗

Imperfect expectations in loan loss forecasts

Sanjeev Bhojraj · Anya Kleymenova · Miao Liu · Yao Lu · Partha Sengupta

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July 2026pp. 101930DOI: 10.1016/j.jacceco.2026.101930 ↗

Independence at what cost? Regulation, accounting careers, and human capital

Vivek Pandey · Xingyu Shen · Joanna S. Wu · Xixi Xiao

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July 2026pp. 101916DOI: 10.1016/j.jacceco.2026.101916 ↗

Insider trading after the 2022 Rule 10b5-1 amendment

Sehwa Kim · Seil Kim · Shiva Rajgopal

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July 2026pp. 101932DOI: 10.1016/j.jacceco.2026.101932 ↗

Private firms and the economic role of accounting: A review of empirical research

Darren Bernard · Andrew G. Sutherland

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July 2026pp. 101929DOI: 10.1016/j.jacceco.2026.101929 ↗

The sound of uncertainty: Examining managerial acoustic uncertainty in conference calls

Daniela De la Parra · John Gallemore

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July 2026pp. 101914DOI: 10.1016/j.jacceco.2026.101914 ↗

Withdrawn: Real effects of disclosure regulation on voluntary disclosers

Jody Grewal

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February 2021pp. 101390DOI: 10.1016/j.jacceco.2021.101390 ↗