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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 7
November 2022
ISSN 0001-4826
EISSN 1558-7967
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ARTICLES
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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
Abstract
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The Determinants and Informativeness of Non-GAAP Revenue Disclosures
John L. Campbell
;
Kurt H. Gee
;
Zac Wiebe
Abstract
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Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing
Ruiyuan Chen
;
Sadok El Ghoul
;
Omrane Guedhami
;
He Wang
;
Yang Yang
Abstract
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The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls
Joseph Comprix
;
Kerstin Lopatta
;
Sebastian A. Tideman
Abstract
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Non-Price and Price Performance Vesting Provisions and CEO Incentives
John E. Core
;
Heidi A. Packard
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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
Abstract
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Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income
Danielle H. Green
;
Erin Henry
;
Sarah M. Parsons
;
George A. Plesko
Abstract
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The Value of Auditor Industry Specialization: Evidence from a Structural Model
Qiang Guo
;
Christopher Koch
;
Aiyong Zhu
Abstract
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Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences
Richard C. Hatfield
;
Curtis E. Mullis
;
Ken T. Trotman
Abstract
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Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition
Leslie D. Hodder
;
Amy G. Sheneman
Abstract
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Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?
Steven J. Kachelmeier
;
Dan Rimkus
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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
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Expected Loan Loss Provisioning: An Empirical Model
Yao Lu
;
Valeri V. Nikolaev
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Forecast Withdrawals and Reporting Reputation
Nathan T. Marshall
;
A. Nicole Skinner
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Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity
Kim I. Mendoza
;
Amanda Winn
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Auditor Specialization and Information Spillovers
Evgeny Petrov
;
Phillip C. Stocken
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Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline
Jessica Watkins
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Editorial Policy
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November 2022 Placement Ads
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Covers and Front Matter
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The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls
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