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Online Early Accepted Manuscripts

Research Article August 11 2020
Income Smoothing as Rational Equilibrium Behavior: A Response
Research Article August 11 2020
Dividend Taxes, Investor Horizon and Idiosyncratic Volatility
Research Article August 11 2020
Can Managers be Wrong and Still be Right? An Examination of the Future Realization of Current Management Forecast Errors
Research Article August 11 2020
Are Investors Influenced by the Order of Information in Earnings Press Releases?
Research Article August 11 2020
How Controlling Failure Perceptions Affects Performance: Evidence from a Field Experiment
Research Article August 11 2020
The Higher Moments of Future Earnings
Research Article August 11 2020
Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?
Research Article August 7 2020
Debt and Voluntary Disclosure
Research Article August 6 2020
The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings
Research Article August 6 2020
Policy Uncertainty and Accounting Quality
Research Article August 6 2020
Another Look at the Macroeconomic Information Content of Aggregate Earnings: Evidence from the Labor Market
Research Article August 5 2020
CEO Overconfidence and the Timeliness of Goodwill Impairments
Research Article August 5 2020
Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior
Research Article July 28 2020
Macroeconomic Uncertainty and Quantitative vs. Qualitative Inputs to Analyst Risk Forecasts
Research Article July 28 2020
Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency
Research Article July 28 2020
The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings
Research Article July 2 2020
Borrowers' Accounting Information and the Quality of Banks' Loan Portfolios
Research Article July 2 2020
Do Disruptive Life Events Affect How Analysts Assess Risk? Evidence from Deadly Hurricanes
Research Article July 2 2020
Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation
Research Article July 2 2020
Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws
Research Article July 2 2020
Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures
Research Article July 2 2020
Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority
Research Article July 2 2020
The Effects of Income Tax Timing on Retirement Investment Decisions
Research Article June 30 2020
The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from FASB Statement No. 161
Research Article June 30 2020
Understanding the Determinants of Analyst Target Price Implied Returns
Research Article June 30 2020
How do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?
Research Article June 30 2020
Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?
Research Article May 22 2020
Network-induced Agency Conflicts in Delegated Portfolio Management
Research Article May 22 2020
How Do Firms Change Investments Based on MD&A Disclosures of Peer Firms?
Research Article May 21 2020
Overbidding in Mergers and Acquisitions: An Accounting Perspective
Research Article May 21 2020
Ongoing SEC Disclosures by Foreign Firms
Research Article May 20 2020
Income Smoothing as Rational Equilibrium Behavior?A Second Look
Research Article May 20 2020
What Do Analysts' Provision Forecasts Tell Us About Expected Credit Loss Recognition?
Research Article May 20 2020
The Role of Social Media in Corporate Governance
Research Article April 22 2020
Accounting-Based Regulation: Evidence from Health Insurers and the Affordable Care Act
Research Article April 9 2020
The Participation Constraint and CEO Equity Grants
Research Article April 9 2020
The Predictability of Future Aggregate Earnings Growth and the Relation between Aggregate Analyst Recommendation Changes and Future Returns
Research Article April 9 2020
Accounting Quality and Debt Concentration
Research Article April 9 2020
Using Audit Programs to Improve Auditor Evidence Collection
Research Article April 9 2020
Information Imprecision
Research Article April 9 2020
Corporate Social Responsibility and the Market Reaction to Negative Events: Evidence from Inadvertent and Fraudulent Restatement Announcements
Research Article April 9 2020
Error or Fraud? The Effect of Omissions on Management's Fraud Strategies and Auditors' Evaluations of Identified Misstatements
Research Article April 9 2020
On the Economics of Mandatory Audit Partner Rotation and Tenure: Evidence from PCAOB Data
Research Article April 9 2020
CEO Tax Effects on Acquisition Structure and Value
Research Article April 9 2020
The Folly of Forecasting: The Effects of a Disaggregated Demand Forecasting System on Forecast Error, Forecast Positive Bias, and Inventory Levels
Research Article April 9 2020
Penalties for Unexpected Behavior: Double Standards for Women in Finance
Research Article February 28 2020
Team Incentives and Bonus Floors in Relational Contracts
Research Article February 27 2020
The Effect of Increased Audit Disclosure on Managers' Real Operating Decisions: Evidence from Disclosing Critical Audit Matters
Research Article February 27 2020
How Do Accounting Practices Spread? An Examination of Law Firm Networks and Stock Option Backdating
Research Article February 27 2020
Usefulness of Interest Income Sensitivity Disclosures
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