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Online Early Accepted Manuscripts

Research Article October 27 2020
Working Longer but Not Harder: The Effects of Incentivizing Inputs versus Outputs in a Heterogeneous Workforce
Research Article October 16 2020
Understanding and Deterring Misreporting in Nonprofits: The Joint Effects of Pay Level and Penalty Type
Research Article October 12 2020
Soft Information in the Financial Press and Analyst Revisions
Research Article October 12 2020
The Spillover Effect of Consolidating Securitization Entities on Small Business Lending
Research Article October 12 2020
Cost Structure, Operating Leverage and CDS Spreads
Research Article October 12 2020
Disclosure Regulation and Competitive Interactions: Evidence from the Oil and Gas Industry
Research Article October 12 2020
Product Market Peers and Relative Performance Evaluation
Research Article October 12 2020
The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-tax Income
Research Article October 12 2020
Accounting Quality and Alliance Contract Provisions
Research Article October 12 2020
Performance-Vesting Share Award Outcomes and CEO Incentives
Research Article October 12 2020
Shadow Trading
Research Article October 12 2020
How Social Norms and Social Identification Constrain Aggressive Reporting Behavior
Research Article October 12 2020
Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language
Research Article October 12 2020
Information Externalities of SFAS 161: Evidence from Supply Chains
Research Article October 12 2020
The importance of IRS enforcement to stock price crash risk: The role of CEO power and incentives
Research Article October 12 2020
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior
Research Article October 12 2020
Blame Attribution and Disclosure Propensity
Research Article October 12 2020
What matters for in-house tax planning: Tax function power and status
Research Article October 12 2020
Strategic Timing of IPOs and Disclosure: A Dynamic Model of Multiple Firms
Research Article October 12 2020
Lender Monitoring and the Efficacy of Managerial Risk-Taking Incentives
Research Article August 11 2020
Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?
Research Article August 11 2020
The Higher Moments of Future Earnings
Research Article August 11 2020
How Controlling Failure Perceptions Affects Performance: Evidence from a Field Experiment
Research Article August 11 2020
Are Investors Influenced by the Order of Information in Earnings Press Releases?
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
Dividend Taxes, Investor Horizon and Idiosyncratic Volatility
Research Article August 7 2020
Debt and Voluntary Disclosure
Research Article August 6 2020
Another Look at the Macroeconomic Information Content of Aggregate Earnings: Evidence from the Labor Market
Research Article August 6 2020
Policy Uncertainty and Accounting Quality
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 5 2020
Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior
Research Article August 5 2020
CEO Overconfidence and the Timeliness of Goodwill Impairments
Research Article July 28 2020
The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings
Research Article July 28 2020
Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-level Investment Efficiency
Research Article July 28 2020
Macroeconomic Uncertainty and Quantitative vs. Qualitative Inputs to Analyst Risk Forecasts
Research Article July 2 2020
The Effects of Income Tax Timing on Retirement Investment Decisions
Research Article July 2 2020
Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority
Research Article July 2 2020
Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures
Research Article July 2 2020
Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws
Research Article July 2 2020
Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation
Research Article July 2 2020
Do Disruptive Life Events Affect How Analysts Assess Risk? Evidence from Deadly Hurricanes
Research Article July 2 2020
Borrowers' Accounting Information and the Quality of Banks' Loan Portfolios
Research Article June 30 2020
Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?
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
Understanding the Determinants of Analyst Target Price Implied Returns
Research Article June 30 2020
The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from FASB Statement No. 161
Research Article May 22 2020
How Do Firms Change Investments Based on MD&A Disclosures of Peer Firms?
Research Article May 22 2020
Network-induced Agency Conflicts in Delegated Portfolio Management
Research Article May 21 2020
Ongoing SEC Disclosures by Foreign Firms
Research Article May 21 2020
Overbidding in Mergers and Acquisitions: An Accounting Perspective
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