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Corporate Litigation, Governance, and the Role of Law Firms 公司诉讼、治理和律师事务所的作用
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2026-03-25 Epub Date: 2025-09-30 DOI: 10.1111/1475-679X.70021
FRANK ALLEN FERRELL, ALBERTO MANCONI, EKATERINA NERETINA, WILLIAM POWLEY, LUC RENNEBOOG
{"title":"Corporate Litigation, Governance, and the Role of Law Firms","authors":"FRANK ALLEN FERRELL,&nbsp;ALBERTO MANCONI,&nbsp;EKATERINA NERETINA,&nbsp;WILLIAM POWLEY,&nbsp;LUC RENNEBOOG","doi":"10.1111/1475-679X.70021","DOIUrl":"10.1111/1475-679X.70021","url":null,"abstract":"<div>\u0000 \u0000 <p>We study plaintiff law firms in corporate litigation, focusing on “star” firms that dominate settlement outcomes. Stars are associated with larger settlements; however, much of this effect is predicted by the defendant's litigation insurance coverage, suggesting assortative matching of stars with lawsuits that have ex ante larger expected payoffs. Moreover, stars charge higher fees for a given settlement size. Additional tests suggest that visibility and information asymmetry vis-à-vis less sophisticated plaintiffs help sustain the stars’ market share. These findings advance our understanding of corporate litigation and the agency relationship between plaintiff law firms and their clients.</p>\u0000 </div>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"64 2","pages":"763-830"},"PeriodicalIF":6.3,"publicationDate":"2026-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145254705","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Reporting Regulation and Private Firms' Bank Credit 报告制度与私营企业银行信贷
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2026-03-25 Epub Date: 2025-11-02 DOI: 10.1111/1475-679X.70025
ANTONIO MORETA
{"title":"Reporting Regulation and Private Firms' Bank Credit","authors":"ANTONIO MORETA","doi":"10.1111/1475-679X.70025","DOIUrl":"10.1111/1475-679X.70025","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper studies the effect of reporting regulation on private firms' bank credit and its economic consequences. I exploit the Spanish institutional setting, which provides a unique combination of confidential loan data and regulatory features that generate quasi-exogenous variation in reporting regulation. Using a regression discontinuity design, I find that firms subject to incremental reporting regulation obtain more bank credit primarily through cash flow–based lending, term loans, and long-term debt, without higher interest rates. These findings are explained by stronger banking competition and greater reliance on financial statement data. However, firms do not expand their net financial position, as bank credit substitutes for other liabilities, and exhibit weaker performance consistent with the costs of reporting regulation. This evidence from a different setting offers new insights into how reporting regulation influences credit contracting for private firms and strengthens the empirical basis for policy-making.</p></div>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"64 2","pages":"1021-1086"},"PeriodicalIF":6.3,"publicationDate":"2026-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145427739","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism 继承与发展数据分析测试与审计师的职业怀疑
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2026-03-25 Epub Date: 2025-09-09 DOI: 10.1111/1475-679X.70014
XIAOXING LI, JOSEPH F. BRAZEL, ANNA GOLD, JUSTIN LEIBY
{"title":"Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism","authors":"XIAOXING LI,&nbsp;JOSEPH F. BRAZEL,&nbsp;ANNA GOLD,&nbsp;JUSTIN LEIBY","doi":"10.1111/1475-679X.70014","DOIUrl":"10.1111/1475-679X.70014","url":null,"abstract":"<p>As the use of audit data analytic tests (ADA) becomes increasingly established in practice, auditors will often confront situations in which they inherit ADA developed by others, as opposed to developing the ADA themselves. Despite the potential benefits of ADA, inheriting ADA could decrease auditors’ skeptical actions by diminishing their psychological ownership of the ADA. In an experiment where an ADA identifies a fraud red flag, we find that auditors who inherited the ADA are less likely to exercise skeptical actions than those who were personally involved in its development. We then provide evidence that informing auditors who inherit an ADA about the test development activities (e.g., a brief memorandum documenting the ADA's development) mitigates the negative effect of inheriting the ADA. Evidence from mediation analyses suggests that these effects are driven by decreased psychological ownership when auditors inherit the ADA.</p>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"64 2","pages":"885-922"},"PeriodicalIF":6.3,"publicationDate":"2026-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-679X.70014","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145056759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments 交互性和能力幻觉：生成式人工智能如何影响投资者判断
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2026-03-25 Epub Date: 2025-09-11 DOI: 10.1111/1475-679X.70017
Joe Croom
{"title":"Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments","authors":"Joe Croom","doi":"10.1111/1475-679X.70017","DOIUrl":"10.1111/1475-679X.70017","url":null,"abstract":"<p>I use the setting of generative AI (GenAI) to examine how processing tool interactivity affects investors’ self-assessments of ability and willingness to invest. Although GenAI can help investors process financial information, I theorize that the interactive nature of GenAI blurs the boundaries between investors’ own abilities and those of GenAI, prompting investors to discount their reliance on GenAI and misattribute its abilities to themselves. I rely on the advantages of a laboratory setting to disentangle the interactive element of GenAI from the mere presence of GenAI assistance. Across three experiments, I find that the interactivity underpinning GenAI heightens investors’ self-assessments of their own abilities and increases their willingness to invest, despite this interactivity not improving, and in fact hindering, their actual processing of information provided by GenAI. My study thus highlights one potential cost of using GenAI and other highly interactive processing tools.</p>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"64 2","pages":"681-719"},"PeriodicalIF":6.3,"publicationDate":"2026-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-679X.70017","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145056761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Issue Information - Standing Call for Proposals for 发布信息-长期征求建议书
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2026-03-25 DOI: 10.1111/1475-679x.70048
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引用次数: 0
Profit Persistence in the U.S. Audit Market 美国审计市场的利润持续性
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2026-03-25 Epub Date: 2025-11-18 DOI: 10.1111/1475-679X.70029
WILLIAM A. CICONTE III, ANDREW R. KITTO
{"title":"Profit Persistence in the U.S. Audit Market","authors":"WILLIAM A. CICONTE III,&nbsp;ANDREW R. KITTO","doi":"10.1111/1475-679X.70029","DOIUrl":"10.1111/1475-679X.70029","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates the relation between audit competition, audit quality, and auditor labor hours. Using proprietary data on auditor realization rates, we construct new measures of competition based on theory predicting that abnormal profits will quickly disappear when competition is high but persist over multiple periods when competition is low. We find consistent evidence of persistent abnormal profits among U.S. Big 4 engagements and that individual offices earn persistent abnormal returns, suggesting that the market is not perfectly competitive. Examining the consequences of lower competition, we find that profit persistence is negatively related to audit hours and positively related to audit quality. Although we are cautious about inferring causality, our findings suggest that lower competition is associated with more efficient and effective audits.</p>\u0000 </div>","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"64 2","pages":"633-679"},"PeriodicalIF":6.3,"publicationDate":"2026-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145545414","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Issue Information - Request for Papers 发布信息-申请论文
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2026-03-25 DOI: 10.1111/1475-679x.70047
{"title":"Issue Information - Request for Papers","authors":"","doi":"10.1111/1475-679x.70047","DOIUrl":"10.1111/1475-679x.70047","url":null,"abstract":"","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"64 2","pages":""},"PeriodicalIF":6.3,"publicationDate":"2026-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-679x.70047","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147507792","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Issue Information - Request for Papers 发布信息‐论文请求
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2026-01-26 DOI: 10.1111/1475-679x.70037
{"title":"Issue Information - Request for Papers","authors":"","doi":"10.1111/1475-679x.70037","DOIUrl":"10.1111/1475-679x.70037","url":null,"abstract":"","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"64 1","pages":""},"PeriodicalIF":6.3,"publicationDate":"2026-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-679x.70037","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146056052","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Issue Information - Standing Call for Proposals for 发布信息‐长期征集
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2026-01-26 DOI: 10.1111/1475-679x.70038
{"title":"Issue Information - Standing Call for Proposals for","authors":"","doi":"10.1111/1475-679x.70038","DOIUrl":"10.1111/1475-679x.70038","url":null,"abstract":"","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"64 1","pages":""},"PeriodicalIF":6.3,"publicationDate":"2026-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-679x.70038","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146056053","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Issue Information - Standing Call for Proposals for 发布信息-长期征求建议书
IF 6.3 2区 管理学
Journal of Accounting Research Pub Date : 2025-10-25 DOI: 10.1111/1475-679X.70023
{"title":"Issue Information - Standing Call for Proposals for","authors":"","doi":"10.1111/1475-679X.70023","DOIUrl":"https://doi.org/10.1111/1475-679X.70023","url":null,"abstract":"","PeriodicalId":48414,"journal":{"name":"Journal of Accounting Research","volume":"63 5","pages":""},"PeriodicalIF":6.3,"publicationDate":"2025-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-679X.70023","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145366831","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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