Volume 97 · Issue 2

Mar 1, 202220 articles

Audit Office Labor Market Proximity and Audit Quality

Gladys Lee · Vic Naiker · Christopher R. Stewart

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Mar 1, 2022pp. 317-347DOI: 10.2308/tar-2018-0496 ↗

Covers and Front Matter

Authors not recorded

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Mar 1, 2022pp. i-viiiDOI: 10.2308/1558-7967-97.2.i ↗

Disciplining Role of Auditor Tenure and Mandatory Auditor Rotation

Aysa Dordzhieva

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Mar 1, 2022pp. 161-182DOI: 10.2308/tar-2018-0277 ↗

Do Director Networks Help Managers Forecast Better?

Mario Schabus

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Mar 1, 2022pp. 397-426DOI: 10.2308/tar-2018-0074 ↗

Editorial Policy

Authors not recorded

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Mar 1, 2022pp. 453-457DOI: 10.2308/7967.97.2.453 ↗

Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach

Akash Chattopadhyay · Matthew R. Lyle · Charles C. Y. Wang

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Mar 1, 2022pp. 107-133DOI: 10.2308/tar-2018-0289 ↗

Financial Reporting Discretion, Managerial Myopia, and Investment Efficiency

Xu Jiang · Baohua Xin

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Mar 1, 2022pp. 291-316DOI: 10.2308/tar-2017-0342 ↗

Foreign Employment, Income Shifting, and Tax Uncertainty

Katharine D. Drake · Nathan C. Goldman · Francis Murphy

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Mar 1, 2022pp. 183-212DOI: 10.2308/tar-2019-0047 ↗

Incentivizing Irreversible Investment

Dmitry Livdan · Alexander Nezlobin

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Mar 1, 2022pp. 349-371DOI: 10.2308/tar-2017-0573 ↗

Insider Sales under the Threat of Short Sellers: New Hypothesis and New Tests

Kemin Wang · Rencheng Wang · K. C. John Wei · Bohui Zhang · Yi Zhou

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Mar 1, 2022pp. 427-451DOI: 10.2308/tar-2018-0196 ↗

Investor Relations, Engagement, and Shareholder Activism

Kimball L. Chapman · Gregory S. Miller · Jed J. Neilson · Hal D. White

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Mar 1, 2022pp. 77-106DOI: 10.2308/tar-2018-0361 ↗

It's Not Only What You Say … How Communication Style and Team Culture Affect Audit Issue Follow-Up and Auditor Performance Evaluations

Chad A. Proell · Yuepin (Daniel) Zhou · Mark W. Nelson

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Mar 1, 2022pp. 373-395DOI: 10.2308/tar-2020-0198 ↗

March 2022 Placement Ads

Authors not recorded

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Mar 1, 2022pp. bmi-bmiiiDOI: 10.2308/accr-10810 ↗

Net Operating Loss Carryforwards and Corporate Savings Policies

Shane Heitzman · Rebecca Lester

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Mar 1, 2022pp. 267-289DOI: 10.2308/tar-2019-0085 ↗

Organized Labor and Inventory Stockpiling

Sophia J. W. Hamm · Boochun Jung · Woo-Jong Lee · Daniel G. Yang

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Mar 1, 2022pp. 241-266DOI: 10.2308/tar-2018-0117 ↗

Outside Opportunities, Managerial Risk Taking, and CEO Compensation

Wen Chen · Sumi Jung · Xiaoxia Peng · Ivy Xiying Zhang

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Mar 1, 2022pp. 135-160DOI: 10.2308/tar-2018-0614 ↗

Securities-Based Crowdfunding by Startups: Does Auditor Attestation Matter?

Jing Gong · Jayanthi Krishnan · Yi Liang

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Mar 1, 2022pp. 213-239DOI: 10.2308/tar-2018-0412 ↗

The Regulatory Role of Credit Ratings and Voluntary Disclosure

Riddha Basu · James P. Naughton · Clare Wang

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Mar 1, 2022pp. 25-50DOI: 10.2308/tar-2018-0286 ↗

The Role of Assurance in Equity Crowdfunding

Evisa Bogdani · Monika Causholli · W. Robert Knechel

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Mar 1, 2022pp. 51-76DOI: 10.2308/tar-2019-0427 ↗

The Role of Peer Events in Corporate Governance: Evidence from Data Breaches

Musaib Ashraf

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Mar 1, 2022pp. 1-24DOI: 10.2308/tar-2019-1033 ↗