1. Social media analysts and sell-side analyst research

   • Michael S. Drake
   • James R. Moon Jr.
   • James D. Warren

   OriginalPaper 19 February 2022 Pages: 385 - 420

   

2. Trust, social capital, and the bond market benefits of ESG performance

   • Hami Amiraslani
   • Karl V. Lins
   • Ane Tamayo

   OriginalPaper Open access 14 April 2022 Pages: 421 - 462

   

3. Auditing versus monitoring and the role of commitment

   • Peter-J. Jost

   OriginalPaper Open access 18 October 2021 Pages: 463 - 496

4. Why are expanded audit reports not informative to investors? Evidence from the United Kingdom

   • Clive S. Lennox
   • Jaime J. Schmidt
   • Anne M. Thompson

   OriginalPaper 20 January 2022 Pages: 497 - 532

5. Investigating discretion in executive contracting: extracting private information from valuation allowance decisions

   • Katharine D. Drake
   • Ellen Engel
   • Melissa A. Martin

   OriginalPaper 06 January 2022 Pages: 533 - 569

6. Altruism, social norms, and incentive contract design

   • Margaret A. Abernethy
   • Jan Bouwens
   • Laurence van Lent

   OriginalPaper Open access 13 June 2022 Pages: 570 - 614

7. Uncertainty about managerial horizon and voluntary disclosure

   • Jung Min Kim

   OriginalPaper 02 February 2022 Pages: 615 - 657

   

8. Social media, signaling, and donations: testing the financial returns on nonprofits’ social media investment

   • Erica E. Harris
   • Daniel G. Neely
   • Gregory D. Saxton

   OriginalPaper 16 November 2021 Pages: 658 - 688

9. Auditor conservatism, audit quality, and real consequences for clients

   • Curtis Hall
   • J. Scott Judd
   • Jayanthi Sunder

   OriginalPaper 18 October 2021 Pages: 689 - 725

   

10. Accounting for uncertainty: an application of Bayesian methods to accruals models

    • Matthias Breuer
    • Harm H. Schütt

    OriginalPaper Open access 19 October 2021 Pages: 726 - 768

    

11. The effect of a warning on investors’ reactions to disclosure readability

    • Lisa Koonce
    • Zheng Leitter
    • Brian White

    OriginalPaper 19 November 2021 Pages: 769 - 791

    

12. Other comprehensive income, its components, and analysts’ forecasts

    • Joshua Anderson
    • Yiting Cao
    • Scarlett Xiaotong Song

    OriginalPaper 08 February 2022 Pages: 792 - 826

13. Valuation uncertainty and analysts’ use of DCF models

    • Shengzhong Huang
    • Hongping Tan
    • Changqiu Yu

    OriginalPaper 07 May 2022 Pages: 827 - 861

    

14. SEC comment letters on form S-4 and M&A accounting quality

    • Bret A. Johnson
    • Ling Lei Lisic
    • Mengmeng Wang

    OriginalPaper 09 June 2022 Pages: 862 - 909

    

15. Taxes and director independence: evidence from board reforms worldwide

    • Qingyuan Li
    • Edward L. Maydew
    • Li Xu

    OriginalPaper 21 April 2022 Pages: 910 - 957

    

16. Empirical implications of incorrect special item tax rate assumptions

    • William M. Cready
    • Thomas J. Lopez
    • Shane R. Stinson

    OriginalPaper 22 April 2022 Pages: 958 - 1002

17. Equity financing incentive and corporate disclosure: new causal evidence from SEO deregulation

    • Jun Chen
    • Ningzhong Li
    • Xiaolu Zhou

    OriginalPaper Open access 12 February 2022 Pages: 1003 - 1034

    

18. Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States

    • Johnathon Cziffra
    • Steve Fortin
    • Zvi Singer

    OriginalPaper Open access 07 February 2022 Pages: 1035 - 1073

19. When doing good for society is good for shareholders: importance of alignment between strategy and CSR performance

    • Rajiv D. Banker
    • Xinjie Ma
    • Yue Zhang

    OriginalPaper 21 April 2022 Pages: 1074 - 1106

20. Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry

    • Tharindra Ranasinghe
    • Lin Yi
    • Ling Zhou

    OriginalPaper 28 January 2022 Pages: 1107 - 1139