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Online Early Accepted Manuscripts
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 11 2022
Audit Market Concentration and Audit Quality: Evidence from Analysts' Forecasts
Research Article June 24 2022
WITHIN OR ACROSS AUDITORS? UNDERSTANDING KNOWLEDGE TRANSFER IN AUDIT PRODUCTION
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 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 4 2022
The Effect of Analyst Conservatism on Meeting the Consensus via Earnings Management
Research Article March 24 2022
Accounting Quality and Household Stock Market Participation
Research Article March 22 2022
Common Institutional Blockholders and Reporting Practices: Evidence from Accounting Comparability
Research Article March 11 2022
PERSPECTIVES ON THE FINANCIAL REPORTING OF INTANGIBLES
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 January 21 2022
Investor Response to Bad News Versus Good News Management Earnings Guidance
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
The Pricing of IPO Audit Specialization and Subsequent Issuer Underpricing
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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How do Firms Respond to a Non-Income Tax? The Interplay between Non-Income Taxes and Income Tax Avoidance
G. Ryan Huston, Yangmei Wang, Tiankai Wang
The Effects of Internal Controls on the Audit Completeness and Reliability of Earnings Announcements
Michelle Draeger, Eric Lohwasser
Retain or Rotate: The Association Between Frequent Auditor Switching and Audit Quality
Elizabeth N. Cowle, Ryan P. Decker, Stephen P. Rowe
