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Issue
January - Volume 97, Issue 1, Pages 1 - 443
March - Volume 97, Issue 2, Pages 1 - 457
May - Volume 97, Issue 3, Pages 1 - 447
July - Volume 97, Issue 4, Pages 1 - 451
September - Volume 97, Issue 5, Pages 1 - 460
October - Volume 97, Issue 6, Pages 1 - 480
November - Volume 97, Issue 7, Pages 1 - 470
Volume 97, Issue 2
March 2022
ISSN
0001-4826
EISSN
1558-7967
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Covers and Front Matter
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titled, Covers and Front Matter
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The Role of Peer Events in Corporate Governance: Evidence from Data Breaches
Musaib Ashraf
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titled, The Role of Peer Events in Corporate Governance: Evidence from Data Breaches
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The Regulatory Role of Credit Ratings and Voluntary Disclosure
Riddha Basu
;
James P. Naughton
;
Clare Wang
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titled, The Regulatory Role of Credit Ratings and Voluntary Disclosure
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The Role of Assurance in Equity Crowdfunding
Evisa Bogdani
;
Monika Causholli
;
W. Robert Knechel
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titled, The Role of Assurance in Equity Crowdfunding
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Investor Relations, Engagement, and Shareholder Activism
Kimball L. Chapman
;
Gregory S. Miller
;
Jed J. Neilson
;
Hal D. White
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titled, Investor Relations, Engagement, and Shareholder Activism
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Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach
Akash Chattopadhyay
;
Matthew R. Lyle
;
Charles C. Y. Wang
Abstract
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titled, Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach
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Outside Opportunities, Managerial Risk Taking, and CEO Compensation
Wen Chen
;
Sumi Jung
;
Xiaoxia Peng
;
Ivy Xiying Zhang
Abstract
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titled, Outside Opportunities, Managerial Risk Taking, and CEO Compensation
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Disciplining Role of Auditor Tenure and Mandatory Auditor Rotation
Aysa Dordzhieva
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titled, Disciplining Role of Auditor Tenure and Mandatory Auditor Rotation
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Foreign Employment, Income Shifting, and Tax Uncertainty
Katharine D. Drake
;
Nathan C. Goldman
;
Francis Murphy
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titled, Foreign Employment, Income Shifting, and Tax Uncertainty
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Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?
Jing Gong
;
Jayanthi Krishnan
;
Yi Liang
Abstract
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titled, Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?
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Organized Labor and Inventory Stockpiling
Sophia J. W. Hamm
;
Boochun Jung
;
Woo-Jong Lee
;
Daniel G. Yang
Abstract
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titled, Organized Labor and Inventory Stockpiling
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Net Operating Loss Carryforwards and Corporate Savings Policies
Shane Heitzman
;
Rebecca Lester
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titled, Net Operating Loss Carryforwards and Corporate Savings Policies
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Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency
Xu Jiang
;
Baohua Xin
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titled, Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency
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Audit Office Labor Market Proximity and Audit Quality
Gladys Lee
;
Vic Naiker
;
Christopher R. Stewart
Abstract
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titled, Audit Office Labor Market Proximity and Audit Quality
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Incentivizing Irreversible Investment
Dmitry Livdan
;
Alexander Nezlobin
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titled, Incentivizing Irreversible Investment
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It's Not Only What You Say … How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations
Chad A. Proell
;
Yuepin (Daniel) Zhou
;
Mark W. Nelson
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titled, It's Not Only What You Say … How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations
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Do Director Networks Help Managers Forecast Better?
Mario Schabus
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titled, Do Director Networks Help Managers Forecast Better?
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Insider Sales under the Threat of Short Sellers: New Hypothesis and New Tests
Kemin Wang
;
Rencheng Wang
;
K. C. John Wei
;
Bohui Zhang
;
Yi Zhou
Abstract
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titled, Insider Sales under the Threat of Short Sellers: New Hypothesis and New Tests
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Editorial Policy
Extract
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titled, Editorial Policy
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March 2022 Placement Ads
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titled, March 2022 Placement Ads
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Submit-to-Accept Times in Accounting: Determinants and Comparisons to Other Business Disciplines
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Voluntary Disclosure When Information Quality Is Unknown
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