Volume 96 · Issue 5

Sep 1, 202120 articles

Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero

Novia X. Chen · Tiana Lehmer

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Sep 1, 2021pp. 181-206DOI: 10.2308/tar-2018-0419 ↗

Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial

Cassandra Estep

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Sep 1, 2021pp. 263-289DOI: 10.2308/tar-2017-0303 ↗

Can Employees Exercise Control Over Managers? The Role of the Employees' Knowledge of Manager Behavior and Manager Discretion

Huaxiang Yin

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Sep 1, 2021pp. 365-388DOI: 10.2308/tar-2015-0219 ↗

Cheating for the Cause: The Effects of Performance-Based Pay on Socially Oriented Misreporting

Jessen L. Hobson · Ryan D. Sommerfeldt · Laura W. Wang

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Sep 1, 2021pp. 317-336DOI: 10.2308/tar-2019-0357 ↗

Cost Structure, Operating Leverage, and CDS Spreads

Sanjeev Bhojraj · Robert J. Bloomfield · Youngki Jang · Nir Yehuda

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Sep 1, 2021pp. 79-105DOI: 10.2308/tar-2018-0497 ↗

Covers and Front Matter

Authors not recorded

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Sep 1, 2021pp. i-viiiDOI: 10.2308/1558-7967-96.5.i ↗

Deterrent Disclosure

Stephen A. Glaeser · Wayne R. Landsman

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Sep 1, 2021pp. 291-315DOI: 10.2308/tar-2019-1050 ↗

Disclosure Regulation and Competitive Interactions: Evidence from the Oil and Gas Industry

Marc Badia · Miguel Duro · Bjorn N. Jorgensen · Gaizka Ormazabal

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Sep 1, 2021pp. 1-29DOI: 10.2308/tar-2018-0436 ↗

Editorial Policy

Authors not recorded

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Sep 1, 2021pp. 411-415DOI: 10.2308/1558-7967-96.5.411 ↗

Identifying Insincere and Sincere Bias through Post-Report Interactions

Jeremiah W. Bentley · Robert J. Bloomfield · Shai Davidai · Melissa J. Ferguson

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Sep 1, 2021pp. 53-78DOI: 10.2308/tar-2016-0214 ↗

Observations from a Professor Serving as Dean

Douglas A. Shackelford

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Sep 1, 2021pp. 403-410DOI: 10.2308/tar-2021-0073 ↗

Performance-Vesting Share Award Outcomes and CEO Incentives

Andrea Pawliczek

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Sep 1, 2021pp. 337-364DOI: 10.2308/tar-2017-0382 ↗

September 2021 Placement Ads

Authors not recorded

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Sep 1, 2021pp. bmi-bmiiiDOI: 10.2308/accr-10776 ↗

Soft Information in the Financial Press and Analyst Revisions

Mark T. Bradshaw · Brandon Lock · Xue Wang · Dexin Zhou

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Sep 1, 2021pp. 107-132DOI: 10.2308/tar-2018-0264 ↗

Stock Price Management and Share Issuance: Evidence from Equity Warrants

Mary E. Barth · Kurt H. Gee · Doron Israeli · Ron Kasznik

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Sep 1, 2021pp. 31-52DOI: 10.2308/tar-2017-0675 ↗

The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-Tax Income

Alexander Edwards · Adrian Kubata · Terry Shevlin

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Sep 1, 2021pp. 231-261DOI: 10.2308/tar-2019-0252 ↗

The Political Dynamics of Corporate Tax Avoidance: The Chinese Experience

Hanwen Chen · Song Tang · Donghui Wu · Daoguang Yang

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Sep 1, 2021pp. 157-180DOI: 10.2308/tar-2017-0601 ↗

The Possible Weakening of Financial Accounting from Tax Reforms

Michelle Hanlon

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Sep 1, 2021pp. 389-401DOI: 10.2308/tar-2021-0198 ↗

The Spillover Effect of Consolidating Securitization Entities on Small Business Lending

Yiwei Dou

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Sep 1, 2021pp. 207-229DOI: 10.2308/tar-2017-0032 ↗

Working Longer but Not Harder: The Effects of Incentivizing Inputs versus Outputs in a Heterogeneous Workforce

Eric W. Chan · Steven J. Kachelmeier · Xinyu Zhang

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Sep 1, 2021pp. 133-156DOI: 10.2308/tar-2018-0097 ↗