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Journal of Accounting Research

Volume 55 · Issue 1

March 20178 articles

Disclosure Versus Recognition: Inferences from Subsequent Events

JEREMY MICHELS

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March 2017pp. 3-34DOI: 10.1111/1475-679x.12128 ↗

Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans

MICHAEL MINNIS · ANDREW SUTHERLAND

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March 2017pp. 197-233DOI: 10.1111/1475-679x.12127 ↗

IRS Attention

ZAHN BOZANIC · JEFFREY L. HOOPES · JACOB R. THORNOCK · BRADEN M. WILLIAMS

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March 2017pp. 79-114DOI: 10.1111/1475-679x.12154 ↗

Issue Information - 2017 Call for Papers

Authors not recorded

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March 2017pp. 2-2DOI: 10.1111/1475-679x.12136 ↗

Issue Information - TOC

Authors not recorded

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March 2017pp. 1-1DOI: 10.1111/1475-679x.12137 ↗

The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession

MATTHEW J. BLOOMFIELD · ULF BRÜGGEMANN · HANS B. CHRISTENSEN · CHRISTIAN LEUZ

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March 2017pp. 35-78DOI: 10.1111/1475-679x.12155 ↗

The Informational Role of the Media in Private Lending

ROBERT M. BUSHMAN · CHRISTOPHER D. WILLIAMS · REGINA WITTENBERG-MOERMAN

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March 2017pp. 115-152DOI: 10.1111/1475-679x.12131 ↗

Uniform Versus Discretionary Regimes in Reporting Information with Unverifiable Precision and a Coordination Role

QI CHEN · TRACY R. LEWIS · KATHERINE SCHIPPER · YUN ZHANG

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March 2017pp. 153-196DOI: 10.1111/1475-679x.12130 ↗