Jake Thornock

Research

Selected and recent publications. A complete list, including awards and citations, is on the Google Scholar and SSRN pages, and in the CV.

• The (In)adequacy of Legal Contingency Reporting (with Allen, Standridge) — Review of Accounting Studies
• Predicting Anomalies (with Bowles, Reed, Ringgenberg) — Journal of Financial Economics
• Influencers as Information Intermediaries (with Campbell, Drake, Twedt) — Review of Accounting Studies
• Explaining Corporate Tax Avoidance (with Belnap, Kroeger) — Management Science
• Social Tax Discontent and Individual Tax Avoidance (with Belnap, Standridge, Williams) — The Accounting Review

• Anomaly Time (with Bowles, Reed, Ringgenberg) — Journal of Finance, 79(5): 3543–3579
• Tax Boycotts (with Asay, Hoopes, Wilde) — The Accounting Review, 99(1): 1–29 ATA Best Manuscript 2026
• Hidden Wealth and Automatic Information Sharing (with Belnap, Williams) — Journal of Law and Economics, 67(4): 905–949

• Earnings Virality (with Campbell, Drake, Twedt) — Journal of Accounting and Economics, 75(1): 101517

• Information Flows Among Rivals and Corporate Investment (with Bernard, Blackburne) — Journal of Financial Economics, 136(2): 760–779
• Is There Information Content in Information Acquisition? (with Drake, Johnson, Roulstone) — The Accounting Review, 95(2): 113–139

• IRS Attention (with Bozanic, Hoopes, Williams) — Journal of Accounting Research, 55: 79–114
• Changes in Corporate Effective Tax Rates Over 25 Years (with Dyreng, Hanlon, Maydew) — Journal of Financial Economics, 124: 441–463
• The Comovement of Investor Attention (with Drake, Jennings, Roulstone) — Management Science, 63: 2847–2867
• Who Uses Financial Statements? (with Drake, Quinn) — Accounting Horizons, 31: 55–68 Best Paper 2017
• The Internet as an Information Intermediary (with Drake, Twedt) — Review of Accounting Studies, 22: 543–576
• An Examination of Firms' Responses to Tax Forgiveness (with Shevlin, Williams) — Review of Accounting Studies, 22: 577–607

• Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments (with Hanlon, Maydew) — Journal of Finance (2015), 70: 257–287
• The Usefulness of Historical Accounting Reports (with Drake, Roulstone) — Journal of Accounting and Economics (2016), 61: 448–464
• Market (In)attention and the Timing of Earnings Announcements (with deHaan, Shevlin) — Journal of Accounting and Economics (2015), 60: 36–55
• Exploring the Role that Delaware Plays as a Domestic Tax Haven (with Dyreng, Lindsey) — Journal of Financial Economics (2013), 108: 751–772
• The Effects of Dividend Taxation on Short Selling and Market Quality (dissertation) — The Accounting Review (2013), 88: 1833–1856
• Investor Information Demand: Evidence from Google Searches (with Drake, Roulstone) — Journal of Accounting Research (2012), 50: 1001–1040
• The Information Content of Annual Earnings Announcements and IFRS Adoption (with Maydew, Landsman) — Journal of Accounting and Economics (2012), 53: 34–54

Full publication list (30+ articles) in the CV.

Working Papers

• Measuring Multinationality (with Fox, Judd, Kerr)
• Social Media Algorithms as Information Intermediaries (with Drake, Koenraadt, Twedt)
• Refreshing Factors (with Bowles, Reed, Ringgenberg)

Publications with Students

• The Corporate AMT Is Still Raising Very Little Revenue (with Ethington, Hoopes) — Tax Notes, May 18, 2026
• The Corporate AMT Raises Little Revenue. Rescore and Repeal It. (with Ethington, Hoopes) — Tax Notes, May 21, 2025