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Online Early Accepted Manuscripts

Research Article September 22 2022
Be The Thought Leaders!
Research Article September 16 2022
Profit Shifting During Foreign Tax Holidays
Research Article September 16 2022
Earnings Performance Targets in Annual Incentive Plans and Management Earnings Guidance
Research Article September 8 2022
The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office
Research Article September 8 2022
Private Information Acquisition via FOIA Requests Made to the SEC
Research Article September 8 2022
Do Digital Technology Firms Earn Excess Profits? Alternative Perspectives
Research Article August 19 2022
The Effect of Financial Statement Incomparability on Investment Decisions
Research Article August 19 2022
Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions
Research Article August 19 2022
Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results
Research Article August 19 2022
Are Book-Tax Differences Mispriced?
Research Article August 18 2022
Peer Effects and Disclosure Timing: Evidence from Earnings Announcements
Research Article August 17 2022
The value of eliciting information: Evidence from sell-side analysts
Research Article August 16 2022
What If borrowers were Informed about Credit Reporting? Two Randomized Field Experiments
Research Article August 15 2022
Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings
Research Article August 11 2022
Formalizing the Informal: Adopting a Formal Culture-fit Measurement System in the Employee Selection Process
Research Article August 11 2022
Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End
Research Article August 11 2022
Accounting for leases and corporate investment
Research Article August 11 2022
Conduit Incentives: Eliciting Cooperation from Workers Outside of Managers' Control
Research Article August 11 2022
The Effect of Managerial Adverse Experience on Financial Reporting
Research Article July 26 2022
Does PCAOB regulatory enforcement deter low quality audits?
Research Article July 26 2022
Management’s Reporting Motives and the Leniency of Auditors’ Internal Control Evaluations: The Role of Organizational Identification and Auditor-type
Research Article July 14 2022
Private Predecision Information and the Pay-Performance Relation
Research Article July 8 2022
Stability and Regime Change: The Evolution of Accounting Standards
Research Article July 8 2022
The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency
Research Article July 7 2022
Do Corporate Taxes Affect Executive Compensation?
Research Article July 7 2022
Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment
Research Article July 7 2022
Disclosure and lawsuits ahead of IPOs
Research Article July 7 2022
Bank Competition and Borrower Conservatism
Research Article June 28 2022
The Disclosure and Consequences of U.S. Critical Audit Matters
Research Article June 28 2022
Relative Performance Evaluation and Strategic Differentiation
Research Article June 16 2022
Audit efficiency and effectiveness consequences of accounting system homogeneity across audit clients: A new form of knowledge spillover?
Research Article June 16 2022
Economic Determinants and Consequences of Performance Target Difficulty
Research Article June 9 2022
The Pitch: Managers’ Disclosure Choice During IPO Roadshows
Research Article June 9 2022
When does the internal audit function enhance audit committee effectiveness?
Research Article June 2 2022
SEC Regulation and Non-GAAP Income Statements
Research Article June 2 2022
Does referral-based hiring exacerbate agency problems?
Research Article May 31 2022
Mark-to-Market, Loan Retention, and Loan Origination
Research Article May 26 2022
Do High-Quality Auditors Improve Non-GAAP Reporting?
Research Article May 26 2022
Do Managers Learn from Analysts about Investing? Evidence from Internal Capital Allocation
Research Article May 24 2022
Disclosure Speed: Evidence from Nonpublic SEC Investigations
Research Article May 24 2022
Decision Facilitating Information and Induced Volatility: A Study of Tradeoffs in Accounting Disclosure
Research Article May 24 2022
Investor Disagreement, Disclosure Processing Costs, and Trading Volume: Evidence from Social Media
Research Article May 19 2022
The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns
Research Article May 12 2022
Interplay between Accounting and Prudential Regulation
Research Article May 10 2022
Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters
Research Article May 10 2022
Using Economic Links between Firms to Detect Accounting Fraud
Research Article May 5 2022
Career Concerns, Investment, and Management Forecasts
Research Article April 28 2022
Anticipatory effects around proposed regulation: Evidence from Basel III
Research Article April 21 2022
Evolution in Value Relevance of Accounting Information
Research Article April 19 2022
The Effect of Industrial Diversification on Firm Taxes
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