JOURNAL OF ACCOUNTING RESEARCH

Management by the Numbers: A Formal Approach to Deriving Informational and Distributional Properties of “Unmanaged” Earnings: MANAGEMENT BY THE NUMBERS

An Investigation of Auditors’ Judgments When Companies Release Earnings Before Audit Completion

Do Strict Regulators Increase the Transparency of Banks

Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality: EFFECTS OF INCREASING ENFORCEMENT

Federal Judge Ideology: A New Measure of Ex Ante Litigation Risk

Director Liability Reduction Laws and Conditional Conservatism

Facial Structure and Achievement Drive: Evidence from Financial Analysts

Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability

Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks

Do Corporate Governance Analysts Matter? Evidence from the Expansion of Governance Analyst Coverage

Is Investor Attention for Sale? The Role of Advertising in Financial Markets

The Role of Gatekeepers in Capital Markets

Hedge Fund Regulation and Fund Governance: Evidence on the Effects of Mandatory Disclosure Rules

International Mergers and Acquisitions Laws, the Market for Corporate Control, and Accounting Conservatism: THE MARKET FOR CORPORATE CONTROL

The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets

Does Consumer Protection Enhance Disclosure Credibility in Reward Crowdfunding

Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years

Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA)

Relative Target Setting and Cooperation: RELATIVE TARGET SETTING AND COOPERATION

Information Intermediary or De Facto Standard Setter? Field Evidence on the Indirect and Direct Influence of Proxy Advisors

Consequences of Debt Forgiveness: Strategic Default Contagion and Lender Learning

The Coordination Role of Stress Tests in Bank Risk Taking