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Online Early Accepted Manuscripts

Research Article May 22 2020
Can Managers be Wrong and Still be Right? An Examination of the Future Realization of Current Management Forecast Errors
Research Article May 22 2020
Are Investors Influenced by the Order of Information in Earnings Press Releases?
Research Article May 22 2020
How Controlling Failure Perceptions Affects Performance: Evidence from a Field Experiment
Research Article May 22 2020
The Higher Moments of Future Earnings
Research Article May 22 2020
Network-induced Agency Conflicts in Delegated Portfolio Management
Research Article May 22 2020
Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?
Research Article May 22 2020
How Do Firms Change Investments Based on MD&A Disclosures of Peer Firms?
Research Article May 21 2020
Dividend Taxes, Investor Horizon and Idiosyncratic Volatility
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
Income Smoothing as Rational Equilibrium Behavior: A Response
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 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 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 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 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
Research Article February 27 2020
How Do Look-Back Analyses and Evidence Specificity Affect Auditors' Planning Judgments?
Research Article February 27 2020
Government Procurement and Changes in Firm Transparency
Research Article February 27 2020
U.S. Political Corruption and Audit Fees
Research Article February 27 2020
Do Innovative Firms Communicate More? Evidence from the Relation between Patenting and Management Guidance
Research Article February 27 2020
The Effect of Trade Secrets Law on Stock Price Synchronicity: Evidence from the Inevitable Disclosure Doctrine
Research Article February 27 2020
How Audit Committee Chairs Address Information-Processing Barriers
Research Article February 17 2020
Individual Analysts' Stock Recommendations, Earnings Forecasts, and the Informativeness of Conference Call Question and Answer Sessions
Research Article February 3 2020
Societal Trust and Management Earnings Forecasts
Research Article February 3 2020
An Empirical Analysis of Employee Responses to Bonuses and Penalties
Research Article February 3 2020
The Effect of Voluntary Disclosure on Investment Inefficiency
Research Article January 30 2020
Institutional Investor Attention and Firm Disclosure
Research Article January 30 2020
Information Externalities and Voluntary Disclosure: Evidence from a Major Customer's Earnings Announcement
Research Article January 30 2020
Recognition versus Disclosure of Future Loss Conditions and the Decision-Usefulness of Financial Statements
Research Article January 29 2020
Can Auditors Pursue Firm-Level Goals Nonconsciously on Audits of Complex Estimates? An Examination of the Joint Effects of Tone at the Top and Management's Specialist
Research Article January 29 2020
Innovative Accounting Interviewing: A Comparison of Real and Virtual Accounting Interviewers
Research Article January 29 2020
Earnings and Firm Value in the Presence of Real Options
Research Article January 29 2020
The Dark Side of Low Financial Reporting Frequency: Investors' Reliance on Alternative Sources of Earnings News and Excessive Information Spillovers
Research Article January 29 2020
How Calibration Committees Can Mitigate Performance Evaluation Bias: An Analysis of Implicit Incentives
Research Article December 16 2019
How do Risk-Based Inspections Impact Auditor Behavior? Experimental Evidence on the PCAOB's Process
Research Article November 22 2019
Are Investors Warned by Disclosure of Conflicts of Interest? The Moderating Effect of Investment Horizon
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