Volume 98 · Issue 5

Sep 1, 202321 articles

A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts

Novia X. Chen · Sabrina Chi · Terry Shevlin

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Sep 1, 2023pp. 161-186DOI: 10.2308/tar-2019-0250 ↗

Aggregate Financial Misreporting and the Predictability of U.S. Recessions and GDP Growth

Messod D. Beneish · David B. Farber · Matthew Glendening · Kenneth W. Shaw

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Sep 1, 2023pp. 129-159DOI: 10.2308/tar-2021-0160 ↗

Asymmetric Disclosure, Noise Trade, and Firm Valuation

Davide Cianciaruso · Iván Marinovic · Kevin Smith

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Sep 1, 2023pp. 215-240DOI: 10.2308/tar-2021-0175 ↗

Auditor Style and Common Disclosure Issues: Evidence from SEC Comment Letters

Matthew D. Baugh · Roy Schmardebeck

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Sep 1, 2023pp. 61-97DOI: 10.2308/tar-2020-0048 ↗

Auditors’ Technological Proximity Knowledge

Yue He · Jeong-Bon Kim · Bing Li · Zhenbin Liu

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Sep 1, 2023pp. 323-351DOI: 10.2308/tar-2020-0710 ↗

Covers and Front Matter

Authors not recorded

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Sep 1, 2023pp. i-viDOI: 10.2308/0001-4826-98.5.i ↗

Debt Analyst Coverage of Private Firms

Jacquelyn R. Gillette

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Sep 1, 2023pp. 241-265DOI: 10.2308/tar-2017-0087 ↗

Editorial Policy

Authors not recorded

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Sep 1, 2023pp. 495-500DOI: 10.2308/0001-4826-98.5.e ↗

Externalities of Accounting Disclosures: Evidence from the Federal Reserve

Edward X. Li · Gary Lind · K. Ramesh · Min Shen

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Sep 1, 2023pp. 401-427DOI: 10.2308/tar-2022-0105 ↗

How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach

David A. Guenther · Kyle Peterson · Jake Searcy · Brian M. Williams

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Sep 1, 2023pp. 297-322DOI: 10.2308/tar-2021-0398 ↗

Individual Wealth Taxes and Corporate Payouts

Raúl Barroso · Donald N’Gatta · Gaizka Ormazabal

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Sep 1, 2023pp. 31-60DOI: 10.2308/tar-2021-0475 ↗

Information, Incentives, and Attention: A Field Experiment on the Interaction of Management Controls

Kathrin Manthei · Dirk Sliwka · Timo Vogelsang

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Sep 1, 2023pp. 455-479DOI: 10.2308/tar-2019-1065 ↗

Motivational Optimism and Short-Term Investment Efficiency

Meng Li · Stanimir Markov · Susan Shu

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Sep 1, 2023pp. 429-454DOI: 10.2308/tar-2018-0388 ↗

Securities and Exchange Commission Comment Letter Disclosures and Short Sellers’ Front Running

Sam Lee · Zhejia Ling · Zabihollah Rezaee

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Sep 1, 2023pp. 375-400DOI: 10.2308/tar-2017-0690 ↗

September 2023 Placement ADS

Authors not recorded

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Sep 1, 2023pp. 501-512DOI: 10.2308/0001-4826-98.5.b ↗

Shareholder Activists and Frictions in the CEO Labor Market

Thomas Keusch

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Sep 1, 2023pp. 353-374DOI: 10.2308/tar-2020-0485 ↗

Tax Competition and Employment

Stephen A. Glaeser · Marcel Olbert · Ann-Catherin Werner

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Sep 1, 2023pp. 267-296DOI: 10.2308/tar-2020-0575 ↗

The Effect of Audit Firm Internal Inspections on Auditor Effort and Financial Reporting Quality

Daniel Aobdia · Reining C. Petacchi

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Sep 1, 2023pp. 1-29DOI: 10.2308/tar-2020-0134 ↗

The Effect of Innovation Box Regimes on Investment and Employment Activity

Shannon Chen · Lisa De Simone · Michelle Hanlon · Rebecca Lester

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Sep 1, 2023pp. 187-214DOI: 10.2308/tar-2019-0338 ↗

Understanding the Ecosystem of Enterprise Risk Governance

Mark S. Beasley · Bruce C. Branson · Evelyn C. Braumann · Donald P. Pagach

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Sep 1, 2023pp. 99-128DOI: 10.2308/tar-2020-0488 ↗

Understanding the Sustainability Reporting Landscape and Research Opportunities in Accounting

Patricia M. Dechow

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Sep 1, 2023pp. 481-493DOI: 10.2308/tar-2023-0145 ↗