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Volume 96, Issue 3

May 2021

ISSN 0001-4826

eISSN 1558-7967

In this Issue

ARTICLES

Covers and Front Matter

ARTICLES

The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings

Ahmed Abdel-Meguid; Jared N. Jennings; Kari Joseph Olsen; Mark T. Soliman

Strategic Timing of IPOs and Disclosure: A Dynamic Model of Multiple Firms

Cyrus Aghamolla; Ilan Guttman

Supplementary data

Macroeconomic Uncertainty and Quantitative versus Qualitative Inputs to Analyst Risk Forecasts

Khrystyna Bochkay; Peter R. Joos

Ongoing SEC Disclosures by Foreign Firms

Audra L. Boone; Kathryn Schumann-Foster; Joshua T. White

Supplementary data

Do Disruptive Life Events Affect How Analysts Assess Risk? Evidence from Deadly Hurricanes

Thomas Bourveau; Kelvin K. F. Law

Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior

Jessica L. Buchanan; Benjamin P. Commerford; Elaine (Ying) Wang

Supplementary data

Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures

Wen Chen; Haibin Wu; Liandong Zhang

Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?

Brant E. Christensen; Nathan G. Lundstrom; Nathan J. Newton

CEO Overconfidence and the Timeliness of Goodwill Impairments

Byung Hun Chung; Paul Hribar

Do Banks Price Firms' Data Breaches?

Henry He Huang; Chong Wang

How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?

Jaewoo Kim; Michelle Nessa; Ryan J Wilson

Supplementary data

Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation

Matthew Kubic

The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings

Yoojin Lee; Shaphan Ng; Terry Shevlin; Aruhn Venkat

Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?

Charles M. C. Lee; Edward M. Watts

Dividend Taxes, Investor Horizon, and Idiosyncratic Volatility

Oliver Zhen Li; Hang Liu; Chenkai Ni

Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority

Michelle McAllister; Allen D. Blay; Kathryn Kadous

How Social Norms and Social Identification Constrain Aggressive Reporting Behavior

Donald Young

Editorial Policy

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The Contagion Effect of Low-Quality Audits

Jere R. Francis, Paul N. Michas

Error or Fraud? The Effect of Omissions on Management's Fraud Strategies and Auditors' Evaluations of Identified Misstatements

Erin L. Hamilton, Jason L. Smith

Evidence on the Information Content of Text in Analyst Reports

Allen H. Huang, Amy Y. Zang, Rong Zheng

The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings

Ahmed Abdel-Meguid, Jared N. Jennings, Kari Joseph Olsen, Mark T. Soliman

Information for Authors
Publication Ethics: Authorship Policy
Publication Ethics: Plagiarism Policy
Publication Ethics: Data Integrity Policy

Publication Ethics: Citing Corrected Articles Policy
Publication Ethics: Minimizing Overlapping Decision Rights Policy
Prior Publication Policy

eISSN 1558-7967
ISSN 0001-4826

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