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Review of Accounting Studies

Issue 2/2021

Content (12 Articles)

Analyst teams

Bingxu Fang, Ole-Kristian Hope

Using machine learning to detect misstatements

Jeremy Bertomeu, Edwige Cheynel, Eric Floyd, Wenqiang Pan

Is all disaggregation good for investors? Evidence from earnings announcements

Eric R. Holzman, Nathan T. Marshall, Joseph H. Schroeder, Teri Lombardi Yohn

Measuring audit quality

Shivaram Rajgopal, Suraj Srinivasan, Xin Zheng

Open Access

Management forecasts of volatility

Atif Ellahie, Xiaoxia Peng

Open Access Correction

Correction to: Management forecasts of volatility

Atif Ellahie, Xiaoxia Peng

Voluntary versus mandatory disclosure

Jeremy Bertomeu, Igor Vaysman, Wenjie Xue

Real effects of auditor conservatism

Mahfuz Chy, Ole-Kristian Hope

Open Access

Non-random sampling and association tests on realized returns and risk proxies

Frank Ecker, Jennifer Francis, Per Olsson, Katherine Schipper

Measuring credit risk using qualitative disclosure

John Donovan, Jared Jennings, Kevin Koharki, Joshua Lee

Open Access Correction

Correction to: Inducement grants, hiring announcements, and adverse selection for new CEOs

Brian Cadman, Richard Carrizosa, Xiaoxia Peng

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