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Online Early Accepted Manuscripts

Research Article September 27 2021
Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research
Research Article September 20 2021
Comment letters on annual reports: Evidence from an emerging market
Research Article September 20 2021
Blockchain technology, inter-organizational relationships and management accounting: A synthesis and a research agenda
Research Article September 17 2021
The Development of Expected-Loss Methods of Accounting for Credit Losses: A Review with Analysis of Comment Letters
Research Article September 17 2021
STAKEHOLDER ENGAGEMENT AND EFFECTIVE STANDARD-SETTING
Research Article August 30 2021
Voluntary Disclosure of Disaggregated Balance Sheet and Cash Flow Information Around Restatements
Research Article August 30 2021
How does reciprocal rent-seeking between politicians and auditors influence audit quality? - Evidence from China
Research Article August 27 2021
Convertible debt usage and the pricing of audit services
Research Article August 27 2021
Publication Benchmarking Data Based on Faculty Promoted at the Top 200 Worldwide Accounting Research Institutions
Research Article August 20 2021
Relevance of Accounting Research (ROAR) Scores: Ratings of Titles and Abstracts by Accounting Professionals
Research Article August 20 2021
Does Visibility of an Engagement Partner’s Association with Recent Client Restatements Increase Fee Pressures from Non-Restating Clients?
Research Article July 9 2021
Is Audit Committee Power Associated with Audit Completeness and Earnings Announcement Timing?
Research Article July 9 2021
On the Threshold of Compliance Public Charities and the Public Support Test
Research Article June 29 2021
Does Audit Committee Disclosure of Partner-Selection Involvement Signal Greater Audit Quality?
Research Article June 3 2021
The Spillover Effect of Audit Firm Office Acquisition on the Audit Quality of the Existing Client Base
Research Article June 3 2021
Auditor Response to Estimated Misstatement Risk: A Machine Learning Approach
Research Article June 3 2021
Client Relationships, Analyst Coverage, and Earnings Management
Research Article June 3 2021
Improving Earnings Predictions and Abnormal Returns with Machine Learning
Research Article June 3 2021
Corporate Culture and Financial Reporting Quality
Research Article May 7 2021
Auditor Tenure Disclosure and Shareholder Ratification Voting
Research Article April 23 2021
Career Paths and Compensation for Accounting Graduates
Research Article April 23 2021
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption
Research Article April 23 2021
The Incremental Value Relevance of Media Coverage of Earnings Announcements: Evidence from the Trading of Short Sellers
Research Article April 23 2021
Asymmetric Monitoring of Quarterly Financial Statements by Big 4 Auditors and the SEC's Timely Review Requirement
Research Article April 13 2021
Auditors' Responses to Classification Shifting: Evidence from U.S. Firms
Research Article April 5 2021
Does Client Cyber-Breach Have Reputational Consequences for the Local Audit Office?
Research Article April 5 2021
The Effect of Form AP on Auditor Liability when Engagement Partner Disclosure Shows a History of Restatements
Research Article April 5 2021
Goodwill Impairment and Audit Effort
Research Article March 3 2021
Improving the Statistical Power and Reliability of Research Using Amazon Mechanical Turk
Research Article February 23 2021
The Effect of External Audits: Evidence from Voluntary Audits of Hedge Funds
Research Article January 29 2021
Shareholder Value Implications of the Internal Audit Function
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