Skip to Main Content
American Accounting Association
header search
Search
Advanced Search
Skip Nav Destination

Issues

Volume 97, Issue 7
November 2022
Issue Cover
ISSN 0001-4826
EISSN 1558-7967
In this Issue
Annual Editor Report
W. Robert Knechel
View articletitled, Annual Editor Report
Open the PDF for in another window
Add to Citation Manager
Editorial Policy
View articletitled, Editorial Policy
Open the PDF for in another window
Add to Citation Manager
November 2022 Placement Ads
View articletitled, November 2022 Placement Ads
Open the PDF for in another window
Add to Citation Manager
Covers and Front Matter
View articletitled, Covers and Front Matter
Open the PDF for in another window
Add to Citation Manager

ARTICLES

The Effect of Past Performance and Task Type on Managers' Target Setting Decisions: An Experimental Investigation
Markus C. Arnold; Martin Artz; Ivo D. Tafkov
View articletitled, The Effect of Past Performance and Task Type on Managers' Target Setting Decisions: An Experimental Investigation
Open the PDF for in another window
Add to Citation Manager
The Determinants and Informativeness of Non-GAAP Revenue Disclosures
John L. Campbell; Kurt H. Gee; Zac Wiebe
View articletitled, The Determinants and Informativeness of Non-GAAP Revenue Disclosures
Supplementary data
Open the PDF for in another window
Add to Citation Manager
Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing
Ruiyuan Chen; Sadok El Ghoul; Omrane Guedhami; He Wang; Yang Yang
View articletitled, Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing
Open the PDF for in another window
Add to Citation Manager
The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls
Joseph Comprix; Kerstin Lopatta; Sebastian A. Tideman
View articletitled, The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls
Open the PDF for in another window
Add to Citation Manager
Non-Price and Price Performance Vesting Provisions and CEO Incentives
John E. Core; Heidi A. Packard
View articletitled, Non-Price and Price Performance Vesting Provisions and CEO Incentives
Open the PDF for in another window
Add to Citation Manager
Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market
Elizabeth N. Cowle; Tyler J. Kleppe; James R. Moon, Jr.; Jonathan E. Shipman
View articletitled, Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market
Supplementary data
Open the PDF for in another window
Add to Citation Manager
Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income
Danielle H. Green; Erin Henry; Sarah M. Parsons; George A. Plesko
View articletitled, Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income
Open the PDF for in another window
Add to Citation Manager
The Value of Auditor Industry Specialization: Evidence from a Structural Model
Qiang Guo; Christopher Koch; Aiyong Zhu
View articletitled, The Value of Auditor Industry Specialization: Evidence from a Structural Model
Supplementary data
Open the PDF for in another window
Add to Citation Manager
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences
Richard C. Hatfield; Curtis E. Mullis; Ken T. Trotman
View articletitled, Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences
Open the PDF for in another window
Add to Citation Manager
Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition
Leslie D. Hodder; Amy G. Sheneman
View articletitled, Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition
Open the PDF for in another window
Add to Citation Manager
Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?
Steven J. Kachelmeier; Dan Rimkus
View articletitled, Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?
Open the PDF for in another window
Add to Citation Manager
Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request
Yijun Li; Mark (Shuai) Ma
View articletitled, Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request
Open the PDF for in another window
Add to Citation Manager
Expected Loan Loss Provisioning: An Empirical Model
Yao Lu; Valeri V. Nikolaev
View articletitled, Expected Loan Loss Provisioning: An Empirical Model
Supplementary data
Open the PDF for in another window
Add to Citation Manager
Forecast Withdrawals and Reporting Reputation
Nathan T. Marshall; A. Nicole Skinner
View articletitled, Forecast Withdrawals and Reporting Reputation
Open the PDF for in another window
Add to Citation Manager
Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity
Kim I. Mendoza; Amanda Winn
View articletitled, Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity
Open the PDF for in another window
Add to Citation Manager
Auditor Specialization and Information Spillovers
Evgeny Petrov; Phillip C. Stocken
View articletitled, Auditor Specialization and Information Spillovers
Supplementary data
Open the PDF for in another window
Add to Citation Manager
Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline
Jessica Watkins
View articletitled, Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline
Open the PDF for in another window
Add to Citation Manager
All Issues
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

Close Modal
This Feature Is Available To Subscribers Only

or Create an Account

Close Modal
Close Modal
This site uses cookies. By continuing to use our website, you are agreeing to our privacy policy.
Accept