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Online Early Accepted Manuscripts

Research Article May 26 2020
Does the Presence of a General Counsel in Top Management Affect Audit Effort and Audit Outcomes?
Research Article April 23 2020
Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404
Research Article April 22 2020
Does Mandatory Retrospective Hedge Effectiveness Assessment under ASC 815 Provide Risk-Relevant Information?
Research Article April 21 2020
The Influence of Audit Committee Expertise on Firms' Internal Controls: Evidence from Mergers and Acquisitions
Research Article April 21 2020
Carryforward Effects of CSR Champions
Research Article April 20 2020
Strategic Audit Inquiry: The Impact of Timing and the Promotion of Statutory Protections on Client Fraud Disclosures
Research Article April 2 2020
The Characteristics, Valuation Methods, and Information Use of Valuation Specialists
Research Article April 2 2020
Financial Statement Comparability and the Market Value of Cash Holdings
Research Article March 11 2020
Financial Reporting Conservatism and Voluntary CSR Disclosure
Research Article February 26 2020
Non-CPAs and Office Audit Quality
Research Article February 26 2020
Who Aspires to be a Partner in a Public Accounting firm? A Study of Individual Characteristics and Gender Differences
Research Article February 25 2020
Interlocking Boards in Nonprofit Organizations
Research Article February 18 2020
The Consequences of Accounting Failure for Innovation: A Multi-Level Analysis
Research Article February 12 2020
Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?
Research Article February 12 2020
Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from PCAOB Annual versus Triennial Inspection Exposure
Research Article January 14 2020
Internal Control Quality and Investment Efficiency
Research Article December 6 2019
SEC Comment Letters on Firms' Use of Non-GAAP Measures: The Determinants and Firms' Responses
Research Article November 8 2019
A New Approach to Estimating the Relation between Audit Fees and Financial Misconduct
Research Article November 8 2019
The Cost of Independence: Evidence from Companies' Decisions to Dismiss Audit Firms as Tax-Service Providers
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