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Online Early Accepted Manuscripts

Research Article November 10 2020
Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures
Research Article October 27 2020
A Framework for Auditor Data Literacy: A Normative Position
Research Article October 27 2020
Stakeholder Perceptions of Data and Analytics based Auditing Techniques
Research Article October 27 2020
The Debate over Subsequent Accounting for Goodwill
Research Article October 27 2020
Why do firms utilize the flexibility allowed in CEO-employee pay ratio disclosure? Evidence from Dodd-Frank Act Section 953 (b)
Research Article October 9 2020
The Market Premium for Audit Partners with Big 4 Experience
Research Article October 6 2020
Investor Perceptions of Government Deregulation: Evidence from Section 404 of the Sarbanes-Oxley Act
Research Article October 5 2020
Act or Be Acted Upon: Revolutionizing Accounting Curriculums with Data Analytics
Research Article October 5 2020
The Development of Auditing Standards at the PCAOB and Related Audit Practitioner Input
Research Article October 5 2020
The State of Segment Reporting by US Public Entities: 1976-2017
Research Article October 2 2020
Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality
Research Article October 2 2020
The Rewards for Meeting or Beating Managers' Own Earnings Guidance
Research Article September 4 2020
An Alternative Approach to Distinguishing Liabilities from Equity
Research Article September 3 2020
The Role of Accounting in Ponzi Schemes
Research Article September 3 2020
Implicit Attitudes and U.S. Tax Professionals' Reliance on Offshore Tax Professionals' Recommendations
Research Article August 27 2020
Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts
Research Article August 4 2020
Executive Board Member Financial Expertise and IPO Performance
Research Article August 3 2020
Accountant as Digital Innovator: Roles and Competencies in the Age of Automation
Research Article August 2 2020
The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession
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