Skip to Main Content
Skip Nav Destination

Online Early Accepted Manuscripts

Research Article September 3 2021
Strategic Nondisclosure in Takeovers
Research Article September 2 2021
Can FinTech competition improve sell-side research quality?
Research Article August 27 2021
Investment as the opportunity cost of dividend signaling
Research Article August 27 2021
Growth Matters: Disclosure and Risk Premium
Research Article August 23 2021
Voluntary Disclosure Responses to Mandated Disclosure: Evidence from Australian Corporate Tax Transparency
Research Article August 23 2021
Short-Selling and Information Arrival around Earnings Announcements: Evidence from Regulation SHO
Research Article August 23 2021
Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices
Research Article August 23 2021
Management Going Concern Disclosure, Mitigation Plan, and Failure Prediction - Implications from ASU 2014-15
Research Article August 18 2021
Private lenders' use of analyst earnings forecasts when establishing debt covenant thresholds
Research Article August 18 2021
The Role of Audit Firms in Spreading Depositor Contagion
Research Article July 27 2021
Do Rewards Encourage Professional Skepticism? It Depends
Research Article July 27 2021
Measuring Accounting Asset Informativeness
Research Article July 20 2021
When you talk, I remain silent: Spillover effects of peers' mandatory disclosures on firms' voluntary disclosures
Research Article July 19 2021
Disclosure to Regulate Learning in Product Markets from the Stock Market
Research Article July 19 2021
Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job
Research Article July 19 2021
The Effect of Market Transparency on Corporate Disclosure: Evidence from the Observability of Bond Prices and Trading
Research Article July 14 2021
Enhancing Auditors’ Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets
Research Article July 14 2021
INCOME SMOOTHING THROUGH R&D MANAGEMENT AND EARNINGS INFORMATIVENESS
Research Article July 14 2021
Financial Statement Complexity and Bank Lending
Research Article July 14 2021
Out of Control: The (Over)Use of Controls in Accounting Research
Research Article July 14 2021
What Happens When Managers Are Informed? Effects of Critical Audit Matter Awareness and Auditor Relationship on Managers' Accounting Estimates
Research Article July 13 2021
Do Managers’ Nonnative Accents Influence Investment Decisions?
Research Article July 2 2021
Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China
Research Article June 29 2021
Organized Crime and Firms' Financial Statements: Evidence from Criminal Investigations in Italy
Research Article June 18 2021
Dressing for the Occasion? Audit Quality in the Presence of Competition for New Clients
Research Article June 11 2021
Outside Opportunities, Managerial Risk Taking, and CEO Compensation
Research Article June 4 2021
Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency
Research Article June 4 2021
Leading by Example in Socially Driven Organizations: The Effect of Transparent Leader Compensation Contracts on Following
Research Article June 4 2021
Institutional Dual-Holders and Managers' Earnings Disclosure
Research Article May 28 2021
Incentivizing Irreversible Investment
Research Article May 28 2021
The Influence of Institutional Differences on Control Mechanisms in Alliances
Research Article May 21 2021
A Habit Strength-Based Explanation for Auditors' Use of Simple Cognitive Processes for Complex Tasks
Research Article May 13 2021
The Regulatory Role of Credit Ratings and Voluntary Disclosure
Research Article May 13 2021
The Deterrent Effect of Insider Trading Enforcement Actions
Research Article May 12 2021
Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?
Research Article May 12 2021
The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards
Research Article April 29 2021
Emotions and Managerial Judgment: Evidence from Sunshine Exposure
Research Article April 13 2021
Net Operating Loss Carryforwards and Corporate Savings Policies
Research Article April 13 2021
Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients
Research Article April 13 2021
Audit Office Labor Market Proximity and Audit Quality
Research Article April 9 2021
The Role of Peer Events in Corporate Governance: Evidence from Data Breaches
Research Article April 9 2021
Strategic Choice of Presentation Format: The Case of ETR Reconciliations
Research Article April 9 2021
It’s Not Only What You Say…. How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations
Research Article April 9 2021
Foreign Employment, Income Shifting, and Tax Uncertainty
Research Article April 9 2021
The Role of Assurance in Equity Crowdfunding
Research Article April 9 2021
Do Director Networks Help Managers Forecast Better?
Research Article April 8 2021
Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach
Research Article April 8 2021
Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings
Research Article March 25 2021
Investor Relations, Engagement, and Shareholder Activism
Research Article March 24 2021
Leader Effects in Competition Among Teams: Evidence from a Field Intervention
Page 1 of 2
Close Modal

or Create an Account

Close Modal
Close Modal