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Journal of Accounting Research

Volume 59 · Issue 5

December 202110 articles

Cash‐for‐Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers

AIYESHA DEY · JONAS HEESE · GERARDO PÉREZ‐CAVAZOS

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December 2021pp. 1689-1740DOI: 10.1111/1475-679x.12370 ↗

Do Investors Care Who Did the Audit? Evidence from Form AP

MARCUS M. DOXEY · JAMES G. LAWSON · THOMAS J. LOPEZ · QUINN T. SWANQUIST

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December 2021pp. 1741-1782DOI: 10.1111/1475-679x.12392 ↗

Forced Rating Systems from Employee and Supervisor Perspectives

EDDY CARDINAELS · CHRISTOPH FEICHTER

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December 2021pp. 1573-1607DOI: 10.1111/1475-679x.12388 ↗

Issue Information ‐ Request for Papers

Authors not recorded

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December 2021pp. 1522-1522DOI: 10.1111/1475-679x.12322 ↗

Issue Information ‐ TOC

Authors not recorded

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December 2021pp. 1521-1521DOI: 10.1111/1475-679x.12324 ↗

Multimarket Contact and Mutual Forbearance in Audit Markets

SIMON DEKEYSER · ANN GAEREMYNCK · W. ROBERT KNECHEL · MARLEEN WILLEKENS

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December 2021pp. 1651-1688DOI: 10.1111/1475-679x.12406 ↗

Strategic Withholding and Imprecision in Asset Measurement

JEREMY BERTOMEU · EDWIGE CHEYNEL · DAVIDE CIANCIARUSO

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December 2021pp. 1523-1571DOI: 10.1111/1475-679x.12390 ↗

Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market

YANGYANG CHEN · JEFFREY NG · XIN YANG

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December 2021pp. 1609-1649DOI: 10.1111/1475-679x.12368 ↗

The Disciplinary Effect of Social Media: Evidence from Firms' Responses to Glassdoor Reviews

SVENJA DUBE · CHENQI ZHU

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December 2021pp. 1783-1825DOI: 10.1111/1475-679x.12393 ↗

Truncating Optimism

ZACHARY KAPLAN · XIUMIN MARTIN · YIFANG XIE

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December 2021pp. 1827-1884DOI: 10.1111/1475-679x.12397 ↗