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Online Early Accepted Manuscripts

Research Article October 4 2022
How do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance
Research Article September 19 2022
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements
Research Article September 7 2022
Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality
Research Article August 29 2022
Material Contract Redactions and Cybersecurity Breaches
Research Article August 17 2022
Global Level Auditor Industry Specialization and the Cost of Equity Capital
Research Article July 19 2022
CEO Narcissism and Properties of Analysts’ Forecasts
Research Article July 19 2022
Does corporate governance quality influence insider trading around private meetings between managers and investors?
Research Article July 19 2022
Firm-Value Effects of Carbon Emissions and Carbon Disclosures Evidence from Taiwan
Research Article July 11 2022
Audit Market Concentration and Audit Quality: Evidence from Analysts' Forecasts
Research Article June 24 2022
Research Article June 21 2022
The essential role of accounting information in the capital markets: Updating seminal research results with current evidence
Research Article June 15 2022
Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?
Research Article June 13 2022
Top Management Team Functional Diversity and Management Forecast Accuracy
Research Article June 8 2022
When Cash Is Not King: An Examination of the Relative Effectiveness of Tangible vs. Cash Incentives on Whistleblower Reporting
Research Article May 24 2022
Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias
Research Article April 27 2022
Do Firms Modify Investments in Tax Planning to Manage Earnings?
Research Article April 18 2022
The Impact of Benefit Plan Audits on the Financial Statement Audit
Research Article April 13 2022
Client Acquisition Following an Auditor’s Unethical Behavior: An Examination of Reputational Consequences Following KPMG’s “Steal the Exam” Scandal
Research Article April 4 2022
The Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management
Research Article March 30 2022
The Impact of Domain-Specific Internal Audit Education on Financial Reporting Quality and External Audit Efficiency
Research Article March 24 2022
Accounting Quality and Household Stock Market Participation
Research Article March 23 2022
Organization and Development of Arthur Andersen & Co.’s Public Review Board - The Minow Years, 1974-1983
Research Article March 22 2022
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability
Research Article March 11 2022
Research Article March 2 2022
Tax Software versus Paid Preparers: Motivations and Predictors for the Mode of Tax Preparation Assistance
Research Article February 25 2022
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective
Research Article February 18 2022
The Nonlinear Relation between Effective Tax Rates and Tax-Related Restatements
Research Article February 16 2022
Do as I Say: A Look at the Supervisor Behaviors that Encourage Upward Communication on Audit Teams
Research Article February 16 2022
Exogenous Loss of Analyst Coverage and Choice of Audit Quality
Research Article February 3 2022
Audit digitalization and its consequences on the audit expectation gap: A critical perspective
Research Article January 21 2022
Investor Response to Bad News Versus Good News Management Earnings Guidance
Research Article January 13 2022
Is it all in the Mind(fulness)? An Exploratory Study Assessing the Impact of Mindfulness on Professional Skepticism
Research Article December 9 2021
Initial Evidence on the Market Impact of the iXBRL Adoption
Research Article November 22 2021
Policy Uncertainty and Textual Disclosure
Research Article November 19 2021
Social Capital and Internal Control Material Weaknesses
Research Article November 19 2021
Will Someone Be Checking My Work? The Effect of Psychological Entitlement and the Expectation of Being Monitored on Task Performance and Misreporting
Research Article November 19 2021
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing
Research Article November 18 2021
The Perception of Risk Disclosure Characteristics on the Credit Default Swap Market - An Automated Analysis
Research Article November 8 2021
The Effects of Exposing CPAs to Rationalizations Conscious and Unconscious Outcomes
Research Article November 1 2021
Linking Cybersecurity and Accounting: An Event, Impact, Response Framework
Research Article October 1 2021
The Adoption and Consequences of COSO 2013
Research Article October 1 2021
Corporate Innovation and the Auditor's Assessment of Going Concern
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