Journalof Accounting Research

2017, volume 55, issue 1

Disclosure Versus Recognition: Inferences from SubsequentEvents pp. 3-34

Jeremy Michels

The Effect of Regulatory Harmonization on Cross‐Border Labor Migration:Evidence from the Accounting Profession pp. 35-78

Matthew J. Bloomfield, Ulf Brüggemann, Hans B. Christensen and Christian Leuz

IRS Attention pp.79-114

Zahn Bozanic, Jeffrey Hoopes, Jacob R.Thornock and Braden M.Williams

The Informational Role of the Media in Private Lending pp. 115-152

Robert M. Bushman, Christopher D. Williams and Regina Wittenberg‐moerman

Uniform Versus Discretionary Regimes in ReportingInformation with Unverifiable Precision and a Coordination Role pp. 153-196

Qi Chen, Tracy R. Lewis, KatherineSchipper and Yun Zhang

Financial Statements as Monitoring Mechanisms: Evidencefrom Small Commercial Loans pp.197-233

Michael Minnis and Andrew Sutherland