Social media analysts and sell-side analyst research Michael S. DrakeJames R. Moon Jr.James D. Warren OriginalPaper 19 February 2022 Pages: 385 - 420
Trust, social capital, and the bond market benefits of ESG performance Hami AmiraslaniKarl V. LinsAne Tamayo OriginalPaper Open access 14 April 2022 Pages: 421 - 462
Auditing versus monitoring and the role of commitment Peter-J. Jost OriginalPaper Open access 18 October 2021 Pages: 463 - 496
Why are expanded audit reports not informative to investors? Evidence from the United Kingdom Clive S. LennoxJaime J. SchmidtAnne M. Thompson OriginalPaper 20 January 2022 Pages: 497 - 532
Investigating discretion in executive contracting: extracting private information from valuation allowance decisions Katharine D. DrakeEllen EngelMelissa A. Martin OriginalPaper 06 January 2022 Pages: 533 - 569
Altruism, social norms, and incentive contract design Margaret A. AbernethyJan BouwensLaurence van Lent OriginalPaper Open access 13 June 2022 Pages: 570 - 614
Uncertainty about managerial horizon and voluntary disclosure Jung Min Kim OriginalPaper 02 February 2022 Pages: 615 - 657
Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment Erica E. HarrisDaniel G. NeelyGregory D. Saxton OriginalPaper 16 November 2021 Pages: 658 - 688
Auditor conservatism, audit quality, and real consequences for clients Curtis HallJ. Scott JuddJayanthi Sunder OriginalPaper 18 October 2021 Pages: 689 - 725
Accounting for uncertainty: an application of Bayesian methods to accruals models Matthias BreuerHarm H. Schütt OriginalPaper Open access 19 October 2021 Pages: 726 - 768
The effect of a warning on investors’ reactions to disclosure readability Lisa KoonceZheng LeitterBrian White OriginalPaper 19 November 2021 Pages: 769 - 791
Other comprehensive income, its components, and analysts’ forecasts Joshua AndersonYiting CaoScarlett Xiaotong Song OriginalPaper 08 February 2022 Pages: 792 - 826
Valuation uncertainty and analysts’ use of DCF models Shengzhong HuangHongping TanChangqiu Yu OriginalPaper 07 May 2022 Pages: 827 - 861
SEC comment letters on form S-4 and M&A accounting quality Bret A. JohnsonLing Lei LisicMengmeng Wang OriginalPaper 09 June 2022 Pages: 862 - 909
Taxes and director independence: evidence from board reforms worldwide Qingyuan LiEdward L. MaydewLi Xu OriginalPaper 21 April 2022 Pages: 910 - 957
Empirical implications of incorrect special item tax rate assumptions William M. CreadyThomas J. LopezShane R. Stinson OriginalPaper 22 April 2022 Pages: 958 - 1002
Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation Jun ChenNingzhong LiXiaolu Zhou OriginalPaper Open access 12 February 2022 Pages: 1003 - 1034
Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States Johnathon CziffraSteve FortinZvi Singer OriginalPaper Open access 07 February 2022 Pages: 1035 - 1073
When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance Rajiv D. BankerXinjie MaYue Zhang OriginalPaper 21 April 2022 Pages: 1074 - 1106
Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry Tharindra RanasingheLin YiLing Zhou OriginalPaper 28 January 2022 Pages: 1107 - 1139