Volume 99 · Issue 5

Sep 1, 202421 articles

Access to Financial Disclosure and Knowledge Spillover

Yen-Cheng Chang · Kevin Tseng · Tzu-Wen Yu

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Sep 1, 2024pp. 147-170DOI: 10.2308/tar-2023-0406 ↗

Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments

Sudip Bhattacharjee · Sean M. Hillison · Carissa L. Malone

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Sep 1, 2024pp. 123-146DOI: 10.2308/tar-2020-0565 ↗

CEO Overconfidence and Bonus Target Ratcheting

Sunyoung Kim · Jongwon Park

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Sep 1, 2024pp. 333-362DOI: 10.2308/tar-2020-0461 ↗

Covers and Front Matter

Authors not recorded

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Sep 1, 2024pp. i-ivDOI: 10.2308/0001-4826-99.5.i ↗

Do Auditors View Off-the-Clock Misbehavior by Company Leadership as a Signal of Tone at the Top?

Brant E. Christensen · Brandon N. Cline · Nathan G. Lundstrom · Adam S. Yore

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Sep 1, 2024pp. 171-196DOI: 10.2308/tar-2021-0026 ↗

Do Firms Withhold Loan Covenant Details?

Edward Xuejun Li · Monica Neamtiu · Zhiyuan Tu

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Sep 1, 2024pp. 421-449DOI: 10.2308/tar-2020-0445 ↗

Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates

Anna Gold · Kathryn Kadous · Justin Leiby

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Sep 1, 2024pp. 197-222DOI: 10.2308/tar-2021-0298 ↗

Editorial Policy

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Sep 1, 2024pp. 483-488DOI: 10.2308/0001-4826-99.5.e ↗

Emission Taxes and Capital Investments: The Role of Tax Incidence

Martin Jacob · Kira Lena Zerwer

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Sep 1, 2024pp. 247-278DOI: 10.2308/tar-2023-0053 ↗

Erratum

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Sep 1, 2024pp. 481-481DOI: 10.2308/tar-2024-0480 ↗

Financial Analysis on Social Media and Disclosure Processing Costs: Evidence from Seeking Alpha

Enrique A. Gomez · Frank Heflin · James R. Moon · James D. Warren

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Sep 1, 2024pp. 223-246DOI: 10.2308/tar-2018-0659 ↗

How Large Is the Pay Premium from Executive Incentive Compensation?

Ana Albuquerque · Rui Albuquerque · Mary Ellen Carter · Qi Dong

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Sep 1, 2024pp. 35-64DOI: 10.2308/tar-2022-0226 ↗

Loan-Level Disclosure and the Convenience Yield of Asset-Backed Securities

Brent A. Schmidt · Haiwen Zhang

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Sep 1, 2024pp. 451-479DOI: 10.2308/tar-2022-0245 ↗

Platform-Provided Disclosure on Investor Base and Entrepreneurial Success: Evidence from Crowdfunding

John Bai · Ting Chen · Xiumin Martin · Chi Wan

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Sep 1, 2024pp. 97-122DOI: 10.2308/tar-2023-0060 ↗

Powerful Politicians, Political Costs, and Income Smoothing

Sumi Jung

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Sep 1, 2024pp. 279-305DOI: 10.2308/tar-2017-0481 ↗

SEPTEMBER 2024 PLACEMENT ADS

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Sep 1, 2024pp. 489-498DOI: 10.2308/0001-4826-99.5.b ↗

Sequential Reporting Bias

Cyrus Aghamolla · Ilan Guttman · Evgeny Petrov

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Sep 1, 2024pp. 1-33DOI: 10.2308/tar-2022-0535 ↗

Strategic Alliances and Lending Relationships

Urooj Khan · Vincent Yongzhao Lin · Zhiming Ma · Derrald Stice

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Sep 1, 2024pp. 307-332DOI: 10.2308/tar-2021-0359 ↗

The Influence of Labor Market Power in the Audit Profession

Daniel Aobdia · Qin Li · Ke Na · Hong Wu

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Sep 1, 2024pp. 65-95DOI: 10.2308/tar-2020-0782 ↗

The Real Effects of PCAOB Inspection Reports on the M&A Deals of Non-Big 4 Accounting Firms

Clive Lennox · Xi Wu

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Sep 1, 2024pp. 363-385DOI: 10.2308/tar-2022-0482 ↗

Wall Street and Product Quality: The Duality of Analysts

Yinghua Li · Yupeng Lin · Xiaoqiao Wang · Shijie Yang

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Sep 1, 2024pp. 387-420DOI: 10.2308/tar-2022-0218 ↗