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Journal of Accounting Research

Volume 59 · Issue 1

March 202111 articles

Call for Papers

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March 2021pp. 2-3DOI: 10.1111/1475-679x.12310 ↗

Disclosure Prominence and the Quality of Non‐GAAP Earnings

JASON V. CHEN · KURT H. GEE · JED J. NEILSON

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March 2021pp. 163-213DOI: 10.1111/1475-679x.12344 ↗

Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?

SARAH B. STUBER · CHRIS E. HOGAN

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March 2021pp. 331-370DOI: 10.1111/1475-679x.12339 ↗

Do Risk Disclosures Matter When It Counts? Evidence from the Swiss Franc Shock

LUZI HAIL · MAXIMILIAN MUHN · DAVID OESCH

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March 2021pp. 283-330DOI: 10.1111/1475-679x.12338 ↗

From Implicit to Explicit: The Impact of Disclosure Requirements on Hidden Transaction Costs

CHRISTINE CUNY · OMRI EVEN‐TOV · EDWARD M. WATTS

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March 2021pp. 215-242DOI: 10.1111/1475-679x.12340 ↗

How Does Financial‐Reporting Regulation Affect Industry‐Wide Resource Allocation?

MATTHIAS BREUER

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March 2021pp. 59-110DOI: 10.1111/1475-679x.12345 ↗

Implied Equity Duration: A Measure of Pandemic Shutdown Risk

PATRICIA M. DECHOW · RYAN D. ERHARD · RICHARD G. SLOAN · AND MARK T. SOLIMAN

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March 2021pp. 243-281DOI: 10.1111/1475-679x.12348 ↗

Issue Information ‐ Request for Papers

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March 2021pp. 4-4DOI: 10.1111/1475-679x.12311 ↗

Issue Information ‐ TOC

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March 2021pp. 1-1DOI: 10.1111/1475-679x.12312 ↗

Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility

STEFANO CASCINO · ANE TAMAYO · FELIX VETTER

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March 2021pp. 111-161DOI: 10.1111/1475-679x.12342 ↗

The Effectiveness of White‐Collar Crime Enforcement: Evidence from the War on Terror

Trung Nguyen

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March 2021pp. 5-58DOI: 10.1111/1475-679x.12343 ↗