Online first articles

Articles not assigned to an issue 79 articles

1. Does automation improve financial reporting? Evidence from internal controls

   Authors

   • Musaib Ashraf

   • Content type: OriginalPaper
   • Published: 23 April 2024

   

2. Labor market peer firms: understanding firms’ labor market linkages through employees’ internet “also viewed” firms

   Authors

   • Nan Li

   • Content type: OriginalPaper
   • Open Access
   • Published: 28 March 2024

   

3. New product announcements, innovation disclosure, and future firm performance

   Authors (first, second and last of 4)

   • Jenny Chu
   • Yuan He
   • Reuven Lehavy

   • Content type: OriginalPaper
   • Open Access
   • Published: 15 February 2024

   

4. The spillover effect of SEC comment letters through audit firms

   Authors (first, second and last of 4)

   • Kenneth L. Bills
   • Ryan Cating
   • Timothy A. Seidel

   • Content type: OriginalPaper
   • Published: 13 February 2024

   

5. Inventory planning and tax incentives for charitable giving

   Authors (first, second and last of 4)

   • Anil Arya
   • Tyler Atanasov
   • Dae-Hee Yoon

   • Content type: OriginalPaper
   • Published: 01 February 2024

6. The role of equity underwriters in shaping corporate disclosure

   Authors

   • Mei Cheng
   • Yuan Zhang
   • Meiling Zhao

   • Content type: OriginalPaper
   • Published: 24 January 2024

7. Customers’ response to firms’ disclosure of social stances: evidence from voting reform laws

   Authors (first, second and last of 4)

   • Hengda Jin
   • Kenneth Merkley
   • Karen Ton

   • Content type: OriginalPaper
   • Published: 24 January 2024

   

8. Identical ratios: a red flag of ratio management

   Authors

   • Qianhua Ling
   • Andrea Alston Roberts

   • Content type: OriginalPaper
   • Open Access
   • Published: 23 January 2024

9. Earnings per share targets and CEO incentives

   Authors (first, second and last of 4)

   • Christopher Armstrong
   • Jacky Chau
   • Jason J. Xiao

   • Content type: OriginalPaper
   • Published: 22 January 2024

   

10. Foreign media slant, foreign investors, and informativeness of earnings

    Authors

    • Albert Tsang
    • Kun Tracy Wang
    • Nathan Zhenghang Zhu

    • Content type: OriginalPaper
    • Published: 13 January 2024

11. Differences in the value relevance of identifiable intangible assets

    Authors

    • Zachary King
    • Thomas J. Linsmeier
    • Daniel D. Wangerin

    • Content type: OriginalPaper
    • Published: 23 November 2023

    

12. The media response to a loss of analyst coverage

    Authors

    • Nicholas Guest
    • Jaewoo Kim

    • Content type: OriginalPaper
    • Published: 13 November 2023

13. Predictable EPS growth and the performance of value investing

    Authors

    • Richard G. Sloan
    • Annika Yu Wang

    • Content type: OriginalPaper
    • Open Access
    • Published: 09 November 2023

    

14. IPO price formation and analyst coverage

    Authors (first, second and last of 4)

    • Joseph Weber
    • Michael Willenborg
    • Yanhua Sunny Yang

    • Content type: OriginalPaper
    • Published: 06 November 2023

    

15. Human bias in the oversight of firms: evidence from workplace safety violations

    Authors

    • Jonas Heese
    • Gerardo Pérez-Cavazos
    • Andreya Pérez-Silva

    • Content type: OriginalPaper
    • Published: 03 November 2023

16. No news is bad news: local news intensity and firms’ information environments

    Authors

    • Kristian D. Allee
    • Ryan Cating
    • Caleb Rawson

    • Content type: OriginalPaper
    • Open Access
    • Published: 16 October 2023

    

17. Are earnings better than cash flows at predicting future cash flows? Evidence from apples-to-apples comparisons

    Authors

    • Ryan J. Casey
    • George W. Ruch

    • Content type: OriginalPaper
    • Published: 09 October 2023

    

18. Properties of accounting performance measures used in compensation contracts

    Authors

    • Oktay Urcan
    • Hayoung Yoon

    • Content type: OriginalPaper
    • Published: 07 October 2023

    

19. When do firms deliver on the jobs they promise in return for state aid?

    Authors

    • Qingkai Dong
    • Aneesh Raghunandan
    • Shivaram Rajgopal

    • Content type: OriginalPaper
    • Open Access
    • Published: 03 October 2023

    

20. Does audit firm hiring of former PCAOB personnel improve audit quality?

    Authors

    • Jagan Krishnan
    • Jayanthi Krishnan
    • Steven A. Maex

    • Content type: OriginalPaper
    • Published: 23 September 2023

21. Regulatory spillover effects in OTC markets

    Authors

    • Richard A. Cazier
    • Jianning Huang
    • Fuzhao Zhou

    • Content type: OriginalPaper
    • Published: 13 September 2023

    

22. Debiasing earnings persistence estimates

    Authors (first, second and last of 4)

    • Brian Rountree
    • Konduru Sivaramakrishnan
    • Lisheng Yu

    • Content type: OriginalPaper
    • Published: 29 August 2023

23. Corporate stakeholders and CEO-worker pay gap: evidence from CEO pay ratio disclosure

    Authors

    • Mei Cheng
    • Yuan Zhang

    • Content type: OriginalPaper
    • Published: 29 August 2023

24. Can executives predict how firm news maps to stock price? A field study at the onset of COVID-19

    Authors

    • Darren Bernard
    • Elsa Maria Juliani
    • Alastair Lawrence

    • Content type: OriginalPaper
    • Published: 19 August 2023

    

25. Selection bias in audit firm tenure research

    Authors

    • Ying Zhou
    • David P. Weber
    • Ce Wen

    • Content type: OriginalPaper
    • Published: 10 August 2023

    

26. The effect of retrospective versus modified retrospective application of accounting changes on financial statement usefulness

    Authors

    • Jing Wang
    • Michael Welker

    • Content type: OriginalPaper
    • Published: 01 August 2023

27. The impact of foreign laws on U.S. firms: evidence from the U.K. Bribery Act

    Authors

    • Amanda Sanseverino

    • Content type: OriginalPaper
    • Published: 28 July 2023

    

28. Bankruptcy in groups

    Authors (first, second and last of 4)

    • William H. Beaver
    • Stefano Cascino
    • Maureen F. McNichols

    • Content type: OriginalPaper
    • Open Access
    • Published: 26 July 2023

    

29. The importance of individual-pair lending relationships

    Authors (first, second and last of 4)

    • Omri Even-Tov
    • Xinlei Li
    • Christopher Williams

    • Content type: OriginalPaper
    • Open Access
    • Published: 26 July 2023

    

30. Economic effects of litigation risk on corporate disclosure and innovation

    Authors

    • Stefan F. Schantl
    • Alfred Wagenhofer

    • Content type: OriginalPaper
    • Open Access
    • Published: 24 July 2023

    

31. Correction: The explanatory power of explanatory variables

    Authors

    • Erik Johannesson
    • James A. Ohlson
    • Sophia Weihuan Zhai

    • Content type: Correction
    • Open Access
    • Published: 17 July 2023

32. Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence

    Authors

    • Neil Fargher
    • Lijuan Zhang

    • Content type: OriginalPaper
    • Published: 15 July 2023

    

33. Activist directors: determinants and consequences

    Authors

    • Ian D. Gow
    • Sa-Pyung Sean Shin
    • Suraj Srinivasan

    • Content type: OriginalPaper
    • Published: 12 July 2023

34. The explanatory power of explanatory variables

    Authors

    • Erik Johannesson
    • James A. Ohlson
    • Sophia Weihuan Zhai

    • Content type: OriginalPaper
    • Open Access
    • Published: 01 July 2023

    

35. Startups’ demand for accounting expertise: evidence from a randomized field experiment

    Authors

    • Ofir Gefen
    • David Reeb
    • Johan Sulaeman

    • Content type: OriginalPaper
    • Open Access
    • Published: 30 June 2023

    

36. Asymmetric motivated reasoning in investor judgment

    Authors (first, second and last of 4)

    • W. Brooke Elliott
    • Jessen L. Hobson
    • Brian J. White

    • Content type: OriginalPaper
    • Published: 23 June 2023

    

37. Which multiples matter in M &A? An overview

    Authors

    • Matthew Shaffer

    • Content type: OriginalPaper
    • Open Access
    • Published: 21 June 2023

    

38. Round number reference points and irregular patterns in reported gross margins

    Authors

    • Matthew Cedergren
    • Valerie Li

    • Content type: OriginalPaper
    • Open Access
    • Published: 21 June 2023

    

39. Green dies in darkness? environmental externalities of newspaper closures

    Authors

    • John Xuefeng Jiang
    • Jing Kong

    • Content type: OriginalPaper
    • Published: 19 June 2023

    

40. Outside directors’ insider trading around board meetings

    Authors

    • Seil Kim
    • Seungjoon Oh

    • Content type: OriginalPaper
    • Published: 10 June 2023

    

41. Classification shifting using income-decreasing special items: measurement and valuation issues

    Authors

    • Ahmed M. Abdalla
    • Colin D. B. Clubb

    • Content type: OriginalPaper
    • Open Access
    • Published: 09 June 2023

    

42. Computing corporate bond returns: a word (or two) of caution

    Authors

    • Martina Andreani
    • Diogo Palhares
    • Scott Richardson

    • Content type: OriginalPaper
    • Open Access
    • Published: 06 June 2023

    

43. To tell or not to tell: the incentive effects of disclosing employer assessments

    Authors

    • Alexandra Lilge
    • Abhishek Ramchandani

    • Content type: OriginalPaper
    • Published: 02 June 2023

    

44. Tax avoidance and firm value: does qualitative disclosure in the tax footnote matter?

    Authors (first, second and last of 4)

    • Le Luo
    • Mark Shuai Ma
    • Hong Xie

    • Content type: OriginalPaper
    • Published: 01 June 2023

45. Does hedge fund activism improve investment efficiency?

    Authors (first, second and last of 4)

    • Saikat Sovan Deb
    • Huu Nhan Duong
    • Harminder Singh

    • Content type: OriginalPaper
    • Published: 30 May 2023

    

46. The productivity effect of digital financial reporting

    Authors

    • Zheng Liu
    • Ning Zhang

    • Content type: OriginalPaper
    • Published: 27 May 2023

    

47. Market for corporate control and demand for auditing: evidence from international M&A laws

    Authors (first, second and last of 4)

    • Ahrum Choi
    • Jeong-Bon Kim
    • Jong Chool Park

    • Content type: OriginalPaper
    • Published: 16 May 2023

    

48. How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?

    Authors

    • Cassandra Estep
    • Emily E. Griffith
    • Nikki L. MacKenzie

    • Content type: OriginalPaper
    • Published: 01 May 2023

    

49. Accounting-based expected loss given default and debt contract design

    Authors

    • Dan Amiram
    • Edward Owens

    • Content type: OriginalPaper
    • Published: 28 April 2023

50. The initial effect of U.S. tax reform on foreign acquisitions

    Authors

    • Harald J. Amberger
    • Leslie Robinson

    • Content type: OriginalPaper
    • Open Access
    • Published: 17 April 2023