Journal of Accounting Research | 2019, volume 57, issue 2

The Role of Gatekeepers in Capital Markets pp. 295-322

Sugata Roychowdhury and Suraj Srinivasan

Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration pp. 323-354

Anne Beatty, Jacquelyn Gillette, Reining Petacchi and Joseph Weber

An Investigation of Auditors’ Judgments When Companies Release Earnings Before Audit Completion pp. 355-390

Lori Shefchik Bhaskar, Patrick E. Hopkins and Joseph H. Schroeder

The Disciplinary Role of Financial Statements: Evidence from Mergers and Acquisitions of Privately Held Targets pp. 391-430

Ciao‐wei Chen

Federal Judge Ideology: A New Measure of Ex Ante Litigation Risk pp. 431-489

Allen Huang, Kai Wai Hui and Reeyarn Zhiyang Li

Financial Gatekeepers and Investor Protection: Evidence from Criminal Background Checks pp. 491-543

Kelvin K. F. Law and Lillian F. Mills

Financial Reporting and Credit Ratings: On the Effects of Competition in the Rating Industry and Rating Agencies' Gatekeeper Role pp. 545-600

Kyungha (kari) Lee and Stefan F. Schantl