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Volume 34, Issue 2
June 2020
Issue Cover
ISSN 0888-7993
EISSN 1558-7975
In this Issue
Covers and Front Matter
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ARTICLES

Interlocking Boards in Nonprofit Organizations
Rebecca I. Bloch; Erica E. Harris; Amanda N. Peterson
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Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?
Qing L. Burke; Po-Chang Chen; Gerald J. Lobo
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A New Approach to Estimating the Relation between Audit Fees and Financial Misconduct
Bidisha Chakrabarty; Scott Duellman; Michael A. Hyman
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Financial Reporting Conservatism and Voluntary CSR Disclosure
Seong-Yeon Cho; Pyung Kyung Kang; Cheol Lee; Cheong Park
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The Cost of Independence: Evidence from Companies' Decisions to Dismiss Audit Firms as Tax-Service Providers
Kirsten A. Cook; Kevin Kim; Thomas C. Omer
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The Consequences of Accounting Failure for Innovation: A Multi-Level Analysis
Megan F. Hess; Andrew M. Hess
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Internal Control Quality and Investment Efficiency
Shu-Miao Lai; Chih-Liang Liu; Sheng-Syan Chen
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Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from the PCAOB Annual versus Triennial Inspection Exposure
Cheol Lee; Jong Eun Lee; Myung Seok Park
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SEC Comment Letters on Firms' Use of Non-GAAP Measures: The Determinants and Firms' Responses
Koren M. Jo; Shuo Yang
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MEMORIAL

Donald T. Nicolaisen: An Internationalist SEC Chief Accountant (1944–2019)
Stephen A. Zeff; Martin E. Persson
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Editorial Policy
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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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