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Volume 36, Issue 4
December 2022
Issue Cover
ISSN 0888-7993
EISSN 1558-7975
In this Issue

ARTICLES

The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements
Christine Cheng; Karen M. Hennes; Pradeep Sapkota
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Corporate Innovation and the Auditor's Assessment of Going Concern
Feng (Jason) Guo; Adi Masli; Yang Xu; Joseph H. Zhang
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Will Someone Be Checking My Work? The Effect of Psychological Entitlement and the Expectation of Being Monitored on Task Performance and Misreporting
D. Kip Holderness, Jr.; Kari Joseph Olsen; Todd A. Thornock; Edward C. Tomlinson
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Linking Cybersecurity and Accounting: An Event, Impact, Response Framework
Diane J. Janvrin; Tawei Wang
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Policy Uncertainty and Textual Disclosure
Liangliang Jiang; Jeffrey A. Pittman; Walid Saffar
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Supplementary data
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Social Capital and Internal Control Material Weaknesses
Jayanthi Krishnan; Sang Mook Lee; Myungsoo Son; Hakjoon Song
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The Perception of Risk Disclosure Characteristics on the Credit Default Swap Market—An Automated Analysis
Deborah Yvonne Nagel; Stephan Fuhrmann; Raphael Tietmeyer; Thomas W. Guenther
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The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing
Jung Eun Park; Norman Massel
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The Effects of Exposing CPAs to Rationalizations: Conscious and Unconscious Outcomes
Alan Reinstein; Philip M. J. Reckers
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The Adoption and Consequences of COSO 2013
Amanuel F. Tadesse; Regina C. Rosa; Robert J. Parker
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Editorial Policy
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Covers and Front Matter
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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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