Volume 100 · Issue 5

Sep 1, 202519 articles

Are There Externalities of Private Firm News Disclosure? Evidence from Public Firms’ Investment

Feng Chen · Yi Ding · Xingqiang Du · Kevin Tseng · Xiaoqiao Wang

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Sep 1, 2025pp. 103-130DOI: 10.2308/tar-2023-0306 ↗

Audit as Coproduction of Auditors and Clients: Implications for Professional Skepticism

Aeson Luiz Dela Cruz · Maria Cadiz Dyball · Chris Patel

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Sep 1, 2025pp. 131-155DOI: 10.2308/tar-2023-0127 ↗

Audit-Employee Turnover, Audit Delivery, and Auditor-Client Realignment

Joshua A. Khavis · Brandon Szerwo

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Sep 1, 2025pp. 237-264DOI: 10.2308/tar-2022-0249 ↗

Competition and Reward Practices: Evidence from Public Schools

Yile Jiang · Sujay Nair

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Sep 1, 2025pp. 207-235DOI: 10.2308/tar-2024-0041 ↗

Corporate Financing Activities and Business Cycle Fluctuations

Rebecca N. Hann · Congcong Li · Laurel Mazur · Hanna Lee

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Sep 1, 2025pp. 183-206DOI: 10.2308/tar-2020-0338 ↗

Covers and Front Matter

Authors not recorded

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Sep 1, 2025pp. i-viDOI: 10.2308/0001-4826-100.5.i ↗

Disclosing Labor Demand: Evidence from Online Job Postings

Gurpal S. Sran

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Sep 1, 2025pp. 345-374DOI: 10.2308/tar-2023-0062 ↗

Editorial Policy

Authors not recorded

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Sep 1, 2025pp. 469-474DOI: 10.2308/0001-4826-100.5.e ↗

ESG Disclosure, Market Forces, and Investment Efficiency

Hao Xue

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Sep 1, 2025pp. 439-467DOI: 10.2308/tar-2023-0707 ↗

Generational Shifts and Changing Identities of Chinese Women Accountants Outside Public Accounting

Qi Li · Rania Kamla · Eleni Chatzivgeri

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Sep 1, 2025pp. 265-291DOI: 10.2308/tar-2023-0682 ↗

Internal Accounting Hiring and Operational Efficiency: Evidence from the Implementation of ASC 842

Yongoh Roh

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Sep 1, 2025pp. 317-344DOI: 10.2308/tar-2023-0253 ↗

IPOs and Auditor Reputation: Evidence from Audit Firm Data Breaches

Badryah Alhusaini · Phillip T. Lamoreaux · Nathan J. Newton

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Sep 1, 2025pp. 1-25DOI: 10.2308/tar-2023-0417 ↗

More Disclosure, Fewer Outside Opportunities? Accelerated Patent Disclosure and Market for Managerial Human Capital

Fan Wu

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Sep 1, 2025pp. 405-438DOI: 10.2308/tar-2024-0582 ↗

Peer-to-Peer Recognition Leaderboards and Employee Proactive Helping Behavior

John H. Evans · Adam Presslee · Alex J. Vandenberg

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Sep 1, 2025pp. 157-181DOI: 10.2308/tar-2023-0581 ↗

Reward Taxation, Reward Type, and Employee Effort

Tim D. Bauer · Aishwarrya Deore · Adam Presslee · Joanna Shaw

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Sep 1, 2025pp. 55-80DOI: 10.2308/tar-2023-0450 ↗

Tax, Technology, and Craftsmanship

Vaughan Radcliffe · Crawford Spence · Mitch Stein

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Sep 1, 2025pp. 293-316DOI: 10.2308/tar-2024-0499 ↗

The Effect of Potential Entrants on Audit Market Competition

Devin Williams

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Sep 1, 2025pp. 375-404DOI: 10.2308/tar-2023-0270 ↗

The Screening Role of Covenant Heterogeneity

Christopher S. Armstrong · Carlo Maria Gallimberti · David Tsui

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Sep 1, 2025pp. 27-53DOI: 10.2308/tar-2021-0277 ↗

What Are “Good” Values of q2? Guidance Based on Experimental Accounting Researchers’ Assessments of Fit

Jessica L. Buchanan · Mary Kate Dodgson · M. David Piercey

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Sep 1, 2025pp. 81-102DOI: 10.2308/tar-2024-0123 ↗