The spillover effect of public firm audit regulation on private firm auditing: Evidence from common partners
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JOURNAL OF ACCOUNTING & ECONOMICS
- Publisher:
- Elsevier
- ISSN:
- 0165-4101
- Category:
- ECONOMICS
- Impact factor:
- 5.4
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55 parsed articles
Last update: 2026-09-22
Latest articles
Earnings targets, strategic patent sales, and patent trolls
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The Role of Federal Agency Accounting Quality in Federal Budget Allocation: Evidence from Audit Opinions
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Jiapeng He, Ningzhong Li
Publication date: Available online 14 May 2026 Source: Journal of Accounting and Economics Author(s): Jiapeng He, Ningzhong Li
Internal Information Quality and, Performance Metric Selection
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Publication date: Available online 18 April 2026 Source: Journal of Accounting and Economics Author(s): Wayne Guay, Chongho Kim, Oscar Timmermans
Consumption tax and corporate product mix decisions
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Pulak Ghosh, Martin Jacob, Ya Kang, Jian Zhang
Publication date: Available online 22 April 2026 Source: Journal of Accounting and Economics Author(s): Pulak Ghosh, Martin Jacob, Ya Kang, Jian Zhang
Antitrust risk and voluntary M&A disclosure
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Jun Oh
Publication date: Available online 12 March 2026 Source: Journal of Accounting and Economics Author(s): Jun Oh
Editorial Board
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Publication date: May 2026 Source: Journal of Accounting and Economics, Volume 81, Issue 3 Author(s):
Supply chain washing: Strategic disclosure of corporate suppliers
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Yilin Shi, Jing Wu, Yu Zhang, Yuqing Zhou
Publication date: Available online 28 February 2026 Source: Journal of Accounting and Economics Author(s): Yilin Shi, Jing Wu, Yu Zhang, Yuqing Zhou
An examination of direct and spillover effects of accounting standards on firms’ information environments
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Derek Christensen, Brian Mittendorf, Clay Partridge
Publication date: Available online 30 April 2026 Source: Journal of Accounting and Economics Author(s): Derek Christensen, Brian Mittendorf, Clay Partridge
Editorial data
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The role of executives in foreign tax planning
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Benjamin Osswald, Jochen Pierk
Publication date: Available online 21 April 2026 Source: Journal of Accounting and Economics Author(s): Benjamin Osswald, Jochen Pierk
Retraction notice to “Lost in standardization: Effects of financial statement database discrepancies on inference” [J. Account. Econ. 76/1 (2023) 101573]
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Kai Du, Steven Huddart, Xin Daniel Jiang
Do auditors understand the implications of ESG issues for their audits? Evidence from financially material negative ESG incidents
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Do Financial Disclosures Affect Corporate Sustainability Practices?*
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Publication date: Available online 30 April 2026 Source: Journal of Accounting and Economics Author(s): Chenxing Jing, Bin Xu, Luo Zuo
Political costs and strategic corporate communication
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Audit partners’ cultural trust and audit outcomes
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Inder K. Khurana, Bing Li, Kelvin Yeung, Elisha J. Yu
Publication date: Available online 9 February 2026 Source: Journal of Accounting and Economics Author(s): Inder K. Khurana, Bing Li, Kelvin Yeung, Elisha J. Yu
Editorial Board
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Publication date: August 2026 Source: Journal of Accounting and Economics, Volume 82, Issue 1 Author(s):
Mandatory carbon disclosure and new business creation
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Raphael Duguay, Chenchen Li, Frank Zhang
Publication date: Available online 24 January 2026 Source: Journal of Accounting and Economics Author(s): Raphael Duguay, Chenchen Li, Frank Zhang
Information flows in trading networks
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Stefan J. Huber, Edward M. Watts, Christina Zhu
Publication date: Available online 11 February 2026 Source: Journal of Accounting and Economics Author(s): Stefan J. Huber, Edward M. Watts, Christina Zhu
Managers’ understanding of macroeconomic news, competitor influence, and firm performance: Evidence from consumer sentiment news
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Mei Feng, Lian Fen Lee, Benda Yin
Publication date: Available online 10 June 2026 Source: Journal of Accounting and Economics Author(s): Mei Feng, Lian Fen Lee, Benda Yin
Website cookies and voluntary disclosure
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Junhao Liu
Publication date: Available online 19 March 2026 Source: Journal of Accounting and Economics Author(s): Junhao Liu
Estimation precision and robust inference in archival research
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Joachim Gassen, David Veenman
Publication date: Available online 20 April 2026 Source: Journal of Accounting and Economics Author(s): Joachim Gassen, David Veenman
The effects of tax clienteles on disclosure: Evidence from the municipal bond market
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Novia Chen, Michelle Hutchens, Junwei Xia
Publication date: Available online 27 June 2026 Source: Journal of Accounting and Economics Author(s): Novia Chen, Michelle Hutchens, Junwei Xia
Taxes and competition: Evidence from the airline industry
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Michelle Hanlon, Nemit Shroff, Rachel Yoon
Publication date: Available online 13 February 2026 Source: Journal of Accounting and Economics Author(s): Michelle Hanlon, Nemit Shroff, Rachel Yoon
Re-doing the audit
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Isabel J. Cho, Clive Lennox, Xiangyu Li
Publication date: Available online 10 June 2026 Source: Journal of Accounting and Economics Author(s): Isabel J. Cho, Clive Lennox, Xiangyu Li