Volume 101 · Issue 5

Sep 1, 202617 articles

Aggregate Disclosure Incentives: The Role of Supply Market Investments

Tyler Atanasov · Rahul Menon

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Sep 1, 2026pp. 23-50DOI: 10.2308/tar-2025-0276 ↗

AI-Augmented Design and the Expertise Bias in Subjective Evaluations of Creative Output

Jordan A. Samet · Michael G. Williamson · Michael A. Yip

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Sep 1, 2026pp. 445-465DOI: 10.2308/tar-2024-0592 ↗

Burn It or Return It? The Effects of the Possibility to Return Budget Surplus and the Moderating Role of Uncertainty on Capital Budgeting

Markus C. Arnold · Kai A. Bauch · Florian Elsinger

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Sep 1, 2026pp. 1-22DOI: 10.2308/tar-2023-0727 ↗

Contractual Private Disclosures in Supply Chains and Managerial Learning from Financial Markets

Vivek Pandey

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Sep 1, 2026pp. 411-443DOI: 10.2308/tar-2024-0472 ↗

Disclosure Spillovers Through ESG Ratings

Tanja Keeve

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Sep 1, 2026pp. 225-254DOI: 10.2308/tar-2024-0327 ↗

Earnings Pressure and Corporate Product Refocus

Xingyu Shen · Jiawen Yan · P. Eric Yeung

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Sep 1, 2026pp. 467-503DOI: 10.2308/tar-2023-0569 ↗

Financial Reporting Consequences of Exempting Low-Revenue Issuers from the Internal Control Audit Requirement

Jennifer McCallen · Roy Schmardebeck · Jonathan Shipman · Robert L. Whited

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Sep 1, 2026pp. 321-352DOI: 10.2308/tar-2024-0762 ↗

Market Leaders’ Tax-Motivated Income Shifting and U.S. Domestic Firms’ Investment Efficiency

Michelle L. Nessa · Xinjie Tang · Ryan J. Wilson

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Sep 1, 2026pp. 381-409DOI: 10.2308/tar-2024-0328 ↗

Modern Privacy Regulation, Internal Information Quality, and Operational Efficiency: Evidence from the General Data Protection Regulation

Steven A. Maex

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Sep 1, 2026pp. 255-287DOI: 10.2308/tar-2022-0542 ↗

Passed Over for Promotion: Evidence from Middle-Level Managers

Fei Du · Yudan Li · Wei Luo · Yue Ma

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Sep 1, 2026pp. 77-102DOI: 10.2308/tar-2024-0369 ↗

Selling Its Soul? Private Equity and the Commercialization of the Attest Profession

Nicole Donahoo · Christy S. Nielson · Jeffrey Pickerd

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Sep 1, 2026pp. 51-76DOI: 10.2308/tar-2025-0459 ↗

The Academics of Standard Setting: A Field Study of Financial Reporting Standard Setters’ Engagement with Academic Research

Shannon Garavaglia · Christie Hayne · Cassie Mongold

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Sep 1, 2026pp. 135-159DOI: 10.2308/tar-2024-0289 ↗

The Impact of the SEC’s Office of Minority and Women Inclusion: Evidence from the Filing Review Process

Bret A. Johnson · Matthew Kubic · Ling Lei Lisic · Mengmeng Wang

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Sep 1, 2026pp. 191-223DOI: 10.2308/tar-2023-0649 ↗

The Influence of Data Visualizations on Investor Information Processing: Evidence from Earnings Conference Call Slideshows

Karson E. Fronk

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Sep 1, 2026pp. 103-133DOI: 10.2308/tar-2023-0638 ↗

The Rich Get Richer: An Examination of Tax Haven Concentration and the New “Top 7”

Frank Murphy · Mary E. Vernon

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Sep 1, 2026pp. 353-380DOI: 10.2308/tar-2025-0139 ↗

Transparency and Bank Liability Structure

Xu Jiang · Lucas Mahieux

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Sep 1, 2026pp. 161-190DOI: 10.2308/tar-2024-0705 ↗

Year-to-Year Adjustments of Performance Measure Weights: The Relevance of Prior Target Achievement

Maximilian Margolin · Matthias D. Mahlendorf · Utz Schäffer

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Sep 1, 2026pp. 289-319DOI: 10.2308/tar-2021-0511 ↗