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Volume 37, Issue 4
December 2023
Issue Cover
ISSN 0888-7993
EISSN 1558-7975
In this Issue
Covers and Front Matter
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COMMENTARY

Thinking Like an Auditor: Evaluating Information to Arrive at Evidence-Based Conclusions
Robert D. Allen; Audrey A. Gramling; Dana R. Hermanson
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ARTICLES

The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements
Michelle A. Draeger; Eric R. Lohwasser
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Accounting Profession Mentoring in the #MeToo Era
Emily Etgen; Tom Downen; Lorraine Lee
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The Formulation of Financial Statements: A Proposal for Change
George O. Gamble; Cynthia D. Tollerson
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Auditing the Derivative Usage of Bank-Holding Companies
Stephanie Hairston; Joseph A. Johnston; Joseph H. Zhang
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The Development of the Process Mining Event Log Generator (PMELG) Tool
Steven R. Hawkins; Jeffrey Pickerd; Scott L. Summers; David A. Wood
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Supplementary data
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How Do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance
G. Ryan Huston; Yangmei Wang; Tiankai Wang
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CEO Network Connections and the Timeliness of Financial Reporting
Md Shariful Islam; William McCumber; Nusrat Farah; Huan Qiu
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The Impact of Executive Ethnic Diversity on Real Earnings Management
Qunfeng Liao; Bo Ouyang; Yi Tang
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Intended and Unintended Consequences of ERP System Implementation
Stephanie Walton; Patrick Wheeler; Yiyang Zhang
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BOOK REVIEW

Book Review
W. Ken Harmon; Sunay Mutlu; Zhongxia Ye (Shelly)
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Editorial Policy
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All Issues
  • Online ISSN 1558-7975
  • Print ISSN 0888-7993

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