1. On the tax efficiency of startup firms

   • Eric J. Allen
   • Jeffrey C. Allen
   • David H. Solomon

   OriginalPaper Open access 25 March 2022 Pages: 1887 - 1928

   

2. Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures

   • Jeong-Bon Kim
   • Edward Lee
   • Junsheng Zhang

   OriginalPaper 25 March 2022 Pages: 1929 - 1970

   

3. Correction to: Collusive versus coercive corporate corruption: evidence from demand-side shocks and supply-side disclosures

   • Jeong-Bon Kim
   • Edward Lee
   • Junsheng Zhang

   Correction 31 May 2022 Pages: 1971 - 1971

4. Expert advice in the presence of conflicts of interest: the case of star-crossed acquisitions

   • Gil Aharoni
   • Bryan Lim
   • Jordan B. Neyland

   OriginalPaper 18 April 2022 Pages: 1972 - 2001

5. Double trouble? IRS’s attention to financial accounting restatements

   • Zackery D. Fox
   • Ryan Wilson

   OriginalPaper 31 March 2022 Pages: 2002 - 2038

   

6. The economic consequences of ceasing option backdating

   • Szu-fan Chen

   OriginalPaper 17 March 2022 Pages: 2039 - 2074

   

7. Brokerage relationships and analyst forecasts: evidence from the protocol for broker recruiting

   • Braiden Coleman
   • Michael Drake
   • Brady Twedt

   OriginalPaper 28 March 2022 Pages: 2075 - 2103

8. The association between current earnings surprises and the ex post bias of concurrently issued management forecasts

   • Stephen P. Baginski
   • John L. Campbell
   • James D. Warren

   OriginalPaper Open access 20 April 2022 Pages: 2104 - 2149

9. On the validity of asymmetric timeliness measures of accounting conservatism

   • J. Richard Dietrich
   • Karl A. Muller III
   • Edward J. Riedl

   OriginalPaper 02 May 2022 Pages: 2150 - 2195

   

10. Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules

    • Nilabhra Bhattacharya
    • Hye Sun Chang
    • Raluca Chiorean

    OriginalPaper 20 April 2022 Pages: 2196 - 2232

11. Does stock liquidity shape voluntary disclosure? Evidence from the SEC tick size pilot program

    • Ole-Kristian Hope
    • Junhao Liu

    OriginalPaper 18 April 2022 Pages: 2233 - 2270

    

12. The real effects of risk disclosures: evidence from climate change reporting in 10-Ks

    • Jeong-Bon Kim
    • Chong Wang
    • Feng Wu

    OriginalPaper 14 May 2022 Pages: 2271 - 2318

    

13. Is silence golden sometimes? Management guidance withdrawals during the COVID-19 pandemic

    • Ole-Kristian Hope
    • Congcong Li
    • Xijiang Su

    OriginalPaper 09 August 2022 Pages: 2319 - 2360

    

14. Credit risk assessment and executives’ legal expertise

    • Mia Hang Pham
    • Yulia Merkoulova
    • Chris Veld

    OriginalPaper Open access 02 August 2022 Pages: 2361 - 2400

    

15. CEO compensation and real estate prices: pay for luck or pay for action?

    • Ana Albuquerque
    • Benjamin Bennett
    • Dragana Cvijanović

    OriginalPaper Open access 23 August 2022 Pages: 2401 - 2447

16. Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions

    • Kyle Welch
    • Aaron Yoon

    OriginalPaper 02 July 2022 Pages: 2448 - 2475

    

17. The persistence and pricing of changes in multinational firms’ foreign cash holdings

    • Novia X. Chen
    • Peng-Chia Chiu
    • Terry Shevlin

    OriginalPaper 11 July 2022 Pages: 2476 - 2515

18. Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities

    • Stephen Ryan
    • Barbara Seitz

    OriginalPaper 12 September 2022 Pages: 2516 - 2555

    

19. What can we learn about credit risk from debt valuation adjustments?

    • Wen Lin
    • Argyro Panaretou
    • Catherine Shakespeare

    OriginalPaper Open access 26 July 2022 Pages: 2556 - 2588

    

20. The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk

    • Bright Asante-Appiah
    • Tamara A. Lambert

    OriginalPaper 16 August 2022 Pages: 2589 - 2641

21. Public peers, accounting comparability, and value relevance of private firms’ financial reporting

    • Thomas Bourveau
    • Jason V. Chen
    • Jochen Pierk

    OriginalPaper Open access 12 August 2022 Pages: 2642 - 2676