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Volume 97, Issue 2

March 2022

ISSN 0001-4826

eISSN 1558-7967

In this Issue

Covers and Front Matter

The Role of Peer Events in Corporate Governance: Evidence from Data Breaches

Musaib Ashraf

The Regulatory Role of Credit Ratings and Voluntary Disclosure

Riddha Basu; James P. Naughton; Clare Wang

Supplementary data

The Role of Assurance in Equity Crowdfunding

Evisa Bogdani; Monika Causholli; W. Robert Knechel

Supplementary data

Investor Relations, Engagement, and Shareholder Activism

Kimball L. Chapman; Gregory S. Miller; Jed J. Neilson; Hal D. White

Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach

Akash Chattopadhyay; Matthew R. Lyle; Charles C. Y. Wang

Outside Opportunities, Managerial Risk Taking, and CEO Compensation

Wen Chen; Sumi Jung; Xiaoxia Peng; Ivy Xiying Zhang

Disciplining Role of Auditor Tenure and Mandatory Auditor Rotation

Aysa Dordzhieva

Foreign Employment, Income Shifting, and Tax Uncertainty

Katharine D. Drake; Nathan C. Goldman; Francis Murphy

Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?

Jing Gong; Jayanthi Krishnan; Yi Liang

Organized Labor and Inventory Stockpiling

Sophia J. W. Hamm; Boochun Jung; Woo-Jong Lee; Daniel G. Yang

Net Operating Loss Carryforwards and Corporate Savings Policies

Shane Heitzman; Rebecca Lester

Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency

Xu Jiang; Baohua Xin

Audit Office Labor Market Proximity and Audit Quality

Gladys Lee; Vic Naiker; Christopher R. Stewart

Incentivizing Irreversible Investment

Dmitry Livdan; Alexander Nezlobin

It's Not Only What You Say … How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations

Chad A. Proell; Yuepin (Daniel) Zhou; Mark W. Nelson

Do Director Networks Help Managers Forecast Better?

Mario Schabus

Insider Sales under the Threat of Short Sellers: New Hypothesis and New Tests

Kemin Wang; Rencheng Wang; K. C. John Wei; Bohui Zhang; Yi Zhou

Editorial Policy

March 2022 Placement Ads

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Evidence on the Information Content of Text in Analyst Reports

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

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

Erin L. Hamilton, Jason L. Smith

How Do Look-Back Analyses and Evidence Specificity Affect Auditors' Planning Judgments?

Ann G. Backof, Roger D. Martin, Jane Thayer

Using Audit Programs to Improve Auditor Evidence Collection

Jacqueline S. Hammersley, Michael A. Ricci

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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