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Volume 37, Issue 1
March 2023
Issue Cover
ISSN 0888-7993
EISSN 1558-7975
In this Issue
Covers and Front Matter
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ARTICLES

Perspectives on the Financial Reporting of Intangibles
Anthony Appleton; Andreas Barckow; Christine A. Botosan; Yasunobu Kawanishi; Atsushi Kogasaka; Andrew Lennard; Linda Mezon-Hutter; Joy Sy; Rebecca Villmann
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Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams
Shana M. Clor-Proell; Kathryn Kadous; Chad A. Proell
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Is it All in the Mind(Fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism
Jessica Maree Cross; Robyn Moroney; Soon-Yeow Phang
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Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective
Lazarus Elad Fotoh; Johan Ingemar Lorentzon
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Exogenous Loss of Analyst Coverage and Choice of Audit Quality
Simon Yu Kit Fung; Zheng Wang; Liandong Zhang; Xindong Zhu
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Accounting Quality and Household Stock Market Participation
Shawn X. Huang; Min Kim
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Investor Response to Bad News versus Good News Management Earnings Guidance
A. Bree Josefy; Lynn Rees; Senyo Tse
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Supplementary data
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Initial Evidence on the Market Impact of the iXBRL Adoption
Xin Luo; Tawei Wang; Liu Yang; Xinlei Zhao; Yiyang Zhang
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Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance
Leigh Rosenthal; Bonnie Brown; Julia L. Higgs; Timothy J. Rupert
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Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective
Chanyuan Zhang (Abigail); Hussein Issa; Andrea Rozario; Jonas Sveistrup Soegaard
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Editorial Policy
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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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