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Journal of Accounting Research

An International Journal Devoted to the Behavioural, Organizational & Social Aspects of Accounting

❶Description The Journal of Accounting Research is a general-interest accounting journal.

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Journal of Accounting and Economics

Username Password I forgot my password. Track accepted paper Once production of your article has started, you can track the status of your article via Track Your Accepted Article. Order Journal Personal subscription Institutional subscription. CiteScore values are based on citation counts in a given year e. More about CiteScore Impact Factor: View More on Journal Insights. Publishing your article with us has many benefits, such as having access to a personal dashboard: This free service is available to anyone who has published and whose publication is in Scopus.

Researcher Academy Author Services Try out personalized alert features. Earnings management and annual report readability Kin Lo Felipe Ramos View All Most Downloaded Articles. Corporate governance, incentives, and tax avoidance Christopher S. Signaling through corporate accountability reporting Thomas Lys James P.

The effect of mandatory CSR disclosure on firm profitability and social externalities: Most Cited Articles The most cited articles published since , extracted from Scopus. Special issues published in Journal of Accounting and Economics. The Plum Print next to each article shows the relative activity in each of these categories of metrics: Captures, Mentions, Social Media and Citations. Go here to learn more about PlumX Metrics.

CEO turnover in large banks: Does tail risk matter? One topic for further research is the impact of non-authoritative application guidance from staff of standard setters, accounting firms, industry groups, and other stakeholders in shaping financial reporting. Research of the impact of accounting standard setting often focuses on the accounting standard, which is a vital component for financial reporting.

But, the role of non-authoritative guidance has received little attention in the academic literature. The SEC staff fosters appropriate application of accounting standards through communications with companies, auditors and others in various formats, such as: Collectively, these SEC staff communications are intended to elaborate on, and be consistent with, the authoritative guidance contained in U.

The SEC staff also encourages companies and their auditors to consult with OCA on accounting, financial reporting, and auditing concerns or questions, especially those involving unusual, complex, or innovative transactions for which no clear authoritative guidance exists as well as on issues regarding auditor independence. Academic research can inform standard setting and application activities by examining the ways in which various stakeholders communicate their views on the application of accounting standards and the effects of those communications.

Registrants are currently developing implementation plans and accounting policies for application of the expected credit loss standards.

For example, studies comparing the simulated performance of these models based on historical data with varying assumptions could produce information that may help inform implementation and application decisions. Also, there may be further fruitful opportunities for accounting research on the application of international accounting standards.

For example, a recent study published in JAPP examines changes in earnings attributes for foreign private issuers that report using international accounting standards. Areas of particular contribution include the means of promoting appropriate ethics, tone and values within a company; oversight of performance management and accountability; communicating information among the board, management, and internal auditors and external auditors; and controls to manage risk and increase the likelihood that that objectives and goals will be achieved.

In this regard, the is value in furthering the existing research in the role of internal control over financial reporting ICFR in reducing the risk of material misstatements in financial statements.

ICFR research may be poised to progress beyond initial exploration of the role of material weakness disclosures in capital markets, and explore deeper and more complex issues that underlie causes and consequences of potentially ineffective ICFR. This may necessitate moving beyond traditional database-driven research towards hand-collected data and perhaps even field studies. In light of the several new accounting standards taking effect in the coming years, I encourage researchers to examine the role of internal control over financial reporting in the implementation of new accounting standards.

In particular, papers could address the question of how different approaches to internal control over financial reporting certification and disclosures contribute to higher or lower incidence of material accounting misstatements with the new accounting standards over time. Audit committees serve an important function in our financial reporting system. Particularly after the Sarbanes-Oxley Act of , academic research on audit committees has flourished, and studies consistently find that independence and expertise of audit committees are associated with enhanced financial reporting quality.

However, there continues to be interest in further ways to advance the consistency in effectiveness of audit committees in corporate governance for companies of all sizes. In this regard, an area where academic research might be of interest is further work on the characteristics and skills of audit committee members that contribute to their effective oversight of financial reporting.

Studies could also examine the types of information that are informative to audit committee members in their oversight roles.

For example, academic research finds that book-to-tax differences can be a source of insight to potential earnings manipulation. Turning now to a third area, audit research covers audit standard setting, audit standards, audit methodology, auditor independence, and judgment and decision making of individuals such as investors, managers, and audit professionals.

PCAOB staff conducts economic analysis, research, risk assessments, and other data analysis to inform PCAOB activities, including standard setting, inspection, enforcement, and other oversight activities. They also identify and analyzes audit and financial reporting risks and trends to inform PCAOB oversight activities, including its risk-based inspection program. In that context, the PCAOB identifies areas for audit research, in part, through an annual conference that encourages the submission of papers about all aspects of financial statement auditing, as well as the impact of regulation and oversight.

A fourth area for research is in the area of advancing an understanding of the flow and uses of financial reporting information, given the continuing changes from technology and capacity for data analytics. In doing so, it is vital to continue to understand information about the segments, disparate interests and financial reporting information needs of both professional and individual investors.

Studies could also examine the nature of information sources, decision styles, and implications for the accounting, audit and disclosure within the financial reporting process. It is also valuable to examine the nature of delivery innovations in financial reporting, such as the role of analysts and data aggregators in the dissemination of structured and non-structured data in the capital markets. The staff monitors compliance in this area to foster disclosure practices consistent with Commission rules.

Academic research may deepen an understanding of the determinants and consequences of both non-GAAP measures and non-financial metrics as well. Finally, let me reiterate the importance of academic input into our work. Beyond conducting research, I encourage academics to provide input through the comment process on policy proposals by regulators and standard setters. As I mentioned earlier, an academic fellowship is a direct way by which academia can impact financial accounting and auditing regulation.

Academic fellows not only serve as internal experts on research and economic analyses; they also keep us educated as to current trends in academic literature. This helps us ensure that our policy work is based on the most up-to-date evidence. Conferences such as this one very much help us in our work. Thank you for your time, and please enjoy the remainder of the conference.

Section of the JOBS Act also provides that any rules of the Board requiring mandatory audit firm rotation or a supplement to the auditor's report in which the auditor would be required to provide additional information about the audit and the financial statements of the issuer auditor discussion and analysis shall not apply to an audit of an EGC.


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The Journal of Accounting Research is a general-interest accounting journal. for the 50th anniversary of the JAR conference, Nick sat down and shared some of his memories at the University of Chicago and with JAR. the Journal of Accounting Research is pleased to announce a Impact Factor of , and a five-year Impact Factor of

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The Journal of Accounting Research conference will be held at the University of Chicago Booth School of Business on May 12–13, Funding for the conference is generously provided by the KPMG Foundation, in conjunction with the Accounting Research Center at Chicago Booth.

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The Fifth International Conference of the Journal of International Accounting Research (JIAR) will be Adelaide, South Australia, July , Adelaide, the capital of South Australia, is the opal capital of Australia and reportedly the home to the biggest display of Aboriginal culture and artifacts. The Journal of International Accounting Research publishes articles that increase our understanding of the development and use of international accounting and reporting practices or .

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