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Issues

Volume 100, Issue 4
July 2025
The Accounting Review Cover Image for Volume 100, Issue 4
ISSN 0001-4826
EISSN 1558-7967
Covers and Front Matter
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Editorial Policy
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ARTICLES

Diversity and Career Trajectories: Evidence from LinkedIn Data on Race, Ethnicity, and Gender in Auditing
Jaehan Ahn; Rani Hoitash; Udi Hoitash; Eric Krause
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Do Apprenticeship Norms Encourage Supervisors’ Audit Quality Enhancing Behaviors?
Emily S. Blum; Richard C. Hatfield
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Dynamic Adjustment of CEO Incentives, Contracting Frictions, and Firm Performance
Robert Bushman; Zhonglan Dai; Weining Zhang
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Are Lessons Well Learned? Evidence from SEC Enforcement Releases
Wenjiao Cao
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Investor Relations and Private Debt Markets
Kimball L. Chapman; Ruby Lee; Nayana Reiter; Christopher D. Williams
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Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data
AJ Yuan Chen; Omri Even-Tov; Jung Koo Kang; Regina Wittenberg-Moerman
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Global versus Local ESG Ratings: Evidence from China
Jeff Zeyun Chen; Zengquan Li; Ting Mao; Aaron Yoon
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Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities
Lauren M. Cunningham; Sarah E. Stein; Kimberly Walker; Karneisha Wolfe
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Auditor Scrutiny of Loan Loss Estimates and Bank Lending: Evidence from PCAOB Inspections
Matthew Ege; Allison Nicoletti; Sarah B. Stuber
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Economic Consequences of Public Pension Accounting Regulation Changes: Evidence from Housing Markets and Local Economies
Grace Haoqing Fan
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Does Meeting Financial Expectations Boost Employee Satisfaction?
Gilles Hilary; Xiaoli Tian (Shaolee); Miaomiao Yu
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Banks’ Motivations for Designating Securities as Held to Maturity
Sehwa Kim; Seil Kim; Stephen G. Ryan
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Are Auditor Reputations Affected by Private Communication Channels?
Clive Lennox; Bing Li; Jinxing Qu
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Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times
Edward Xuejun Li; K. Ramesh; Min Shen; Joanna Shuang Wu
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The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets
Jacob C. Ott
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Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work
Di Wang; Stuart M. Cooper; Christopher S. Chapman; Donato Calace
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ACCOUNTING FOR AN EVER-CHANGING WORLD: A JOINT CONFERENCE OF THE FASB, IASB, AND THE ACCOUNTING REVIEW

Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9
Aytekin Ertan
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All Issues
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

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