Journal of Accounting Research | 2018, volume 56, issue 4

Disentangling Managers’ and Analysts’ Non‐GAAP Reporting pp. 1039-1081

Jeremiah W. Bentley, Theodore E. Christensen, Kurt H. Gee and Benjamin C. Whipple

Non‐GAAP Earnings Disclosure in Loss Firms pp. 1083-1137

Edith Leung and David Veenman

Inference with Dependent Data in Accounting and Finance Applications pp. 1139-1203

Timothy Conley, Silvia Gonçalves and Christian Hansen

The Role of Tacit Knowledge in Auditor Expertise and Human Capital Development pp. 1205-1252

Jasmijn C. Bol, Cassandra Estep, Frank Moers and Mark E. Peecher

Mandatory and Voluntary Disclosures: Dynamic Interactions pp. 1253-1283

Davide Cianciaruso and Sri S. Sridhar

Zombie Board: Board Tenure and Firm Performance pp. 1285-1329

Sterling Huang and Gilles Hilary