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Journal Articles

Aggregate Financial Misreporting and the Predictability of U.S. Recessions and GDP Growth

Messod D. Beneish, David B. Farber, Matthew Glendening, Kenneth W. Shaw

The Accounting Review (2022)

DOI: https://doi.org/10.2308/TAR-2021-0160

Published: 01 December 2022

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Journal Articles

Individual Wealth Taxes and Corporate Payouts

Raúl Barroso, Donald N'Gatta, Gaizka Ormazabal

The Accounting Review (2022)

DOI: https://doi.org/10.2308/TAR-2021-0475

Published: 30 November 2022

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Journal Articles

Understanding the Ecosystem of Enterprise Risk Governance

Mark S. Beasley, Bruce Branson, Evelyn Braumann, Don Pagach

The Accounting Review (2022)

DOI: https://doi.org/10.2308/TAR-2020-0488

Published: 22 November 2022

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Journal Articles

Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters

Matthew Baugh, Roy Schmardebeck

The Accounting Review (2022)

DOI: https://doi.org/10.2308/TAR-2020-0048

Published: 22 November 2022

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Journal Articles

Shareholder Activists and Frictions in the CEO Labor Market

Thomas Keusch

The Accounting Review (2022)

DOI: https://doi.org/10.2308/TAR-2020-0485

Published: 10 November 2022

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Journal Articles

The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality

Daniel Aobdia, Reining Petacchi

The Accounting Review (2022)

DOI: https://doi.org/10.2308/TAR-2020-0134

Published: 10 November 2022

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Journal Articles

Investor Horizon and Disclosure Policies

Brian Cadman, Mirko S. Heinle, Daniele Macciocchi

The Accounting Review (2022)

DOI: https://doi.org/10.2308/TAR-2019-0391

Published: 09 November 2022

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Journal Articles

Audit Quality and Investment Efficiency with Endogenous Analyst Information

Nisan Langberg, Naomi Rothenberg

The Accounting Review (2022)

DOI: https://doi.org/10.2308/TAR-2020-0191

Published: 09 November 2022

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Journal Articles

Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets

Patrick Kielty, K. Philip Wang, Diana Weng

The Accounting Review (2022)

DOI: https://doi.org/10.2308/TAR-2021-0269

Published: 09 November 2022

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Journal Articles

Information, Incentives, and Attention: A Field Experiment on the Interaction of Management Controls

Kathrin Manthei, Dirk Sliwka, Timo Vogelsang

The Accounting Review (2022)

DOI: https://doi.org/10.2308/TAR-2019-1065

Published: 09 November 2022

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Journal Articles

Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?

Xu Jiang, Chandra Kanodia, Gaoqing Zhang

The Accounting Review (2022)

DOI: https://doi.org/10.2308/TAR-2019-0287

Published: 04 November 2022

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Journal Articles

Editorial Policy

The Accounting Review (2022) 97 (7): 465–470.

DOI: https://doi.org/10.2308/1558.7967.97.7.465

Published: 01 November 2022

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Journal Articles

Auditor Specialization and Information Spillovers

Evgeny Petrov, Phillip C. Stocken

The Accounting Review (2022) 97 (7): 401–428.

DOI: https://doi.org/10.2308/TAR-2020-0423

Published: 01 November 2022

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Includes: Supplementary data

Journal 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

The Accounting Review (2022) 97 (7): 1–22.

DOI: https://doi.org/10.2308/TAR-2021-0103

Published: 01 November 2022

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Journal Articles

Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline

Jessica Watkins

The Accounting Review (2022) 97 (7): 429–463.

DOI: https://doi.org/10.2308/TAR-2019-0577

Published: 01 November 2022

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Journal Articles

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

The Accounting Review (2022) 97 (7): 295–318.

DOI: https://doi.org/10.2308/TAR-2019-0553

Published: 01 November 2022

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Journal Articles

Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing

Ruiyuan Chen, Sadok El Ghoul, Omrane Guedhami, He Wang, Yang Yang

The Accounting Review (2022) 97 (7): 49–78.

DOI: https://doi.org/10.2308/TAR-2019-0296

Published: 01 November 2022

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Journal Articles

Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?

Steven J. Kachelmeier, Dan Rimkus

The Accounting Review (2022) 97 (7): 269–293.

DOI: https://doi.org/10.2308/TAR-2019-0613

Published: 01 November 2022

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Journal Articles

Covers and Front Matter

The Accounting Review (2022) 97 (7): i–xi.

DOI: https://doi.org/10.2308/1558-7967-97.7.i

Published: 01 November 2022

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Journal Articles

Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity

Kim I. Mendoza, Amanda Winn

The Accounting Review (2022) 97 (7): 379–400.

DOI: https://doi.org/10.2308/TAR-2020-0188

Published: 01 November 2022

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NARROW

Aggregate Financial Misreporting and the Predictability of U.S. Recessions and GDP Growth

Individual Wealth Taxes and Corporate Payouts

Understanding the Ecosystem of Enterprise Risk Governance

Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters

Shareholder Activists and Frictions in the CEO Labor Market

The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality

Investor Horizon and Disclosure Policies

Audit Quality and Investment Efficiency with Endogenous Analyst Information

Simplifying Complex Disclosures: Evidence from Disclosure Regulation in the Mortgage Markets

Information, Incentives, and Attention: A Field Experiment on the Interaction of Management Controls

Reporting of Investment Expenditure: Should It Be Aggregated with Operating Cash Flows?

Editorial Policy

Auditor Specialization and Information Spillovers

The Effect of Past Performance and Task Type on Managers' Target Setting Decisions: An Experimental Investigation

Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline

Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request

Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing

Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?

Covers and Front Matter

Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity

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