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Journal Articles

Evolution in Value Relevance of Accounting Information

Mary E. Barth, Ken Li, Charles G. McClure

The Accounting Review (2023) 98 (1): 1–28.

DOI: https://doi.org/10.2308/TAR-2019-0521

Published: 01 January 2023

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Investor Disagreement, Disclosure Processing Costs, and Trading Volume Evidence from Social Media

Adam Booker, Asher Curtis, Vernon J. Richardson

The Accounting Review (2023) 98 (1): 109–137.

DOI: https://doi.org/10.2308/TAR-2018-0259

Published: 01 January 2023

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Ambiguous Sticks and Carrots: The Effect of Contract Framing and Payoff Ambiguity on Employee Effort

Joseph Burke, Kristy L. Towry, Donald Young, Jacob Zureich

The Accounting Review (2023) 98 (1): 139–162.

DOI: https://doi.org/10.2308/TAR-2021-0345

Published: 01 January 2023

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The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns

Marc Cussatt, Paul Demeré

The Accounting Review (2023) 98 (1): 163–190.

DOI: https://doi.org/10.2308/TAR-2020-0477

Published: 01 January 2023

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The Effect of Supervisors’ Prior Task Performance on Employees’ Targets

Christoph Feichter

The Accounting Review (2023) 98 (1): 191–214.

DOI: https://doi.org/10.2308/TAR-2019-0454

Published: 01 January 2023

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Journal Articles

Do High-Quality Auditors Improve Non-GAAP Reporting?

Zhuoan Feng, Jere R. Francis, Yaowen Shan, Stephen L. Taylor

The Accounting Review (2023) 98 (1): 215–250.

DOI: https://doi.org/10.2308/TAR-2019-0592

Published: 01 January 2023

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Journal Articles

Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits

Joshua L. Gunn, Chan Li, Lin Liao, Shan Zhou

The Accounting Review (2023) 98 (1): 251–283.

DOI: https://doi.org/10.2308/TAR-2019-0220

Published: 01 January 2023

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Journal Articles

Anticipatory Effects around Proposed Regulation: Evidence from Basel III

Bradley E. Hendricks, Jed J. Neilson, Catherine Shakespeare, Christopher D. Williams

The Accounting Review (2023) 98 (1): 285–315.

DOI: https://doi.org/10.2308/TAR-2018-0275

Published: 01 January 2023

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Journal Articles

January 2023 Placement Ads

The Accounting Review (2023) 98 (1): bmi–bmii.

DOI: https://doi.org/10.2308/0001-4826-98.1.b

Published: 01 January 2023

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Journal Articles

Editorial Policy

The Accounting Review (2023) 98 (1)

DOI: https://doi.org/10.2308/0001-4826-98.1.e

Published: 01 January 2023

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Journal Articles

Covers and Front Matter

The Accounting Review (2023) 98 (1): i–iv.

DOI: https://doi.org/10.2308/0001-4826-98.1.i

Published: 01 January 2023

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Journal Articles

Be the Thought Leaders!

Jennifer R. Joe

The Accounting Review (2023) 98 (1): 479–489.

DOI: https://doi.org/10.2308/TAR-2022-0559

Published: 01 January 2023

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Journal Articles

Disclosure Speed: Evidence from Nonpublic SEC Investigations

Terrence P. Blackburne, Phillip J. Quinn

The Accounting Review (2023) 98 (1): 55–82.

DOI: https://doi.org/10.2308/TAR-2019-0407

Published: 01 January 2023

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Decision Facilitating Information and Induced Volatility: A Study of Tradeoffs in Accounting Disclosure

Chandra Kanodia, Raghu Venugopalan

The Accounting Review (2023) 98 (1): 317–336.

DOI: https://doi.org/10.2308/TAR-2019-0563

Published: 01 January 2023

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Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters

Matthew Kubic, Sara Toynbee

The Accounting Review (2023) 98 (1): 365–398.

DOI: https://doi.org/10.2308/TAR-2021-0432

Published: 01 January 2023

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Journal Articles

Using Economic Links between Firms to Detect Accounting Fraud

Chenchen Li, Ningzhong Li, Frank Zhang

The Accounting Review (2023) 98 (1): 399–421.

DOI: https://doi.org/10.2308/TAR-2021-0313

Published: 01 January 2023

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Includes: Supplementary data

Journal Articles

Interplay between Accounting and Prudential Regulation

Jeremy Bertomeu, Lucas Mahieux, Haresh Sapra

The Accounting Review (2023) 98 (1): 29–53.

DOI: https://doi.org/10.2308/TAR-2018-0705

Published: 01 January 2023

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Includes: Supplementary data

Journal Articles

Career Concerns, Investment, and Management Forecasts

Tae Wook Kim, Jing Li, Suil Pae

The Accounting Review (2023) 98 (1): 337–363.

DOI: https://doi.org/10.2308/TAR-2019-0272

Published: 01 January 2023

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Journal Articles

Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships

Karen Ton

The Accounting Review (2023) 98 (1): 423–451.

DOI: https://doi.org/10.2308/TAR-2017-0179

Published: 01 January 2023

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Journal Articles

The Effect of Industrial Diversification on Firm Taxes

Kelly Wentland

The Accounting Review (2023) 98 (1): 453–478.

DOI: https://doi.org/10.2308/TAR-2016-0236

Published: 01 January 2023

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Includes: Supplementary data

2 3 4 5

NARROW

Evolution in Value Relevance of Accounting Information

Investor Disagreement, Disclosure Processing Costs, and Trading Volume Evidence from Social Media

Ambiguous Sticks and Carrots: The Effect of Contract Framing and Payoff Ambiguity on Employee Effort

The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns

The Effect of Supervisors’ Prior Task Performance on Employees’ Targets

Do High-Quality Auditors Improve Non-GAAP Reporting?

Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits

Anticipatory Effects around Proposed Regulation: Evidence from Basel III

January 2023 Placement Ads

Editorial Policy

Covers and Front Matter

Be the Thought Leaders!

Disclosure Speed: Evidence from Nonpublic SEC Investigations

Decision Facilitating Information and Induced Volatility: A Study of Tradeoffs in Accounting Disclosure

Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters

Using Economic Links between Firms to Detect Accounting Fraud

Interplay between Accounting and Prudential Regulation

Career Concerns, Investment, and Management Forecasts

Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships

The Effect of Industrial Diversification on Firm Taxes

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