The role of individual audit partners for narrative disclosures Christoph MauritzMartin NienhausChristopher Oehler OriginalPaper Open access 10 September 2021 Pages: 1 - 44
Earnings announcement delays and implications for the auditor-client relationship Kimball ChapmanMichael DrakeTimothy Seidel OriginalPaper 30 September 2021 Pages: 45 - 90
Knowing that you know: incentive effects of relative performance disclosure Pablo Casas-ArceCarolyn DellerJosé Manuel Narciso OriginalPaper 25 November 2021 Pages: 91 - 125
Noncompliance with SEC regulations: evidence from timely loan disclosures Judson CaskeyKanyuan HuangDaniel Saavedra OriginalPaper Open access 22 September 2021 Pages: 126 - 163
Principles-based accounting standards and audit outcomes: empirical evidence Myojung ChoGopal V. Krishnan OriginalPaper 05 November 2021 Pages: 164 - 200
Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling Barbara Su OriginalPaper 27 October 2021 Pages: 201 - 236
The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall Tim Martens ReviewPaper Open access 28 October 2021 Pages: 237 - 264
Attention to dividends, inattention to earnings? Charles G. HamZachary R. KaplanSteven Utke OriginalPaper Open access 26 November 2021 Pages: 265 - 306
Corporate social performance and the managerial labor market Xin DaiFeng GaoIvy Xiying Zhang OriginalPaper 05 November 2021 Pages: 307 - 339
How does the market for corporate control impact tax avoidance? Evidence from international M&A laws Jinshuai HuSiqi LiTerry Shevlin OriginalPaper 02 December 2021 Pages: 340 - 383