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Volume 97, Issue 7
November 2022
Issue Cover
ISSN 0001-4826
EISSN 1558-7967
In this Issue

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
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The Determinants and Informativeness of Non-GAAP Revenue Disclosures
John L. Campbell; Kurt H. Gee; Zac Wiebe
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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
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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
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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
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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
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The Value of Auditor Industry Specialization: Evidence from a Structural Model
Qiang Guo; Christopher Koch; Aiyong Zhu
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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
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Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition
Leslie D. Hodder; Amy G. Sheneman
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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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All Issues
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

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