Volume 96 · Issue 1

Jan 1, 202121 articles

Accounting Quality and Debt Concentration

Ningzhong Li · Yun Lou · Clemens A. Otto · Regina Wittenberg-Moerman

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Jan 1, 2021pp. 377-400DOI: 10.2308/tar-2017-0250 ↗

Can Managers Be Wrong and Still Be Right? An Examination of the Future Realization of Current Management Forecast Errors

Michael D. Kimbrough · Hanna Lee · Yue Zheng

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Jan 1, 2021pp. 349-376DOI: 10.2308/tar-2016-0376 ↗

Covers and Front Matter

Authors not recorded

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Jan 1, 2021pp. i-viiiDOI: 10.2308/1558-7967-96.1.i ↗

Do Innovative Firms Communicate More? Evidence from the Relation between Patenting and Management Guidance

Sterling Huang · Jeffrey Ng · Tharindra Ranasinghe · Mingyue Zhang

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Jan 1, 2021pp. 273-297DOI: 10.2308/tar-2017-0082 ↗

Editorial Policy

Authors not recorded

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Jan 1, 2021pp. 465-469DOI: 10.2308/7967-96.1.465 ↗

Error or Fraud? The Effect of Omissions on Management's Fraud Strategies and Auditors' Evaluations of Identified Misstatements

Erin L. Hamilton · Jason L. Smith

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Jan 1, 2021pp. 225-249DOI: 10.2308/tar-2017-0355 ↗

Government Procurement and Changes in Firm Transparency

Delphine Samuels

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Jan 1, 2021pp. 401-430DOI: 10.2308/tar-2018-0343 ↗

How Audit Committee Chairs Address Information-Processing Barriers

Clinton Free · Andrew J. Trotman · Ken T. Trotman

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Jan 1, 2021pp. 147-169DOI: 10.2308/tar-2018-0379 ↗

How Do Accounting Practices Spread? An Examination of Law Firm Networks and Stock Option Backdating

Patricia M. Dechow · Samuel T. Tan

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Jan 1, 2021pp. 431-464DOI: 10.2308/tar-2017-0051 ↗

January 2021 Placement Ads

Authors not recorded

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Jan 1, 2021pp. bmi-bmvDOI: 10.2308/accr-10762 ↗

Network-Induced Agency Conflicts in Delegated Portfolio Management

Xinzi Gao · T. J. Wong · Lijun Xia · Gwen Yu

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Jan 1, 2021pp. 171-198DOI: 10.2308/tar-2015-0422 ↗

The Effect of Increased Audit Disclosure on Managers' Real Operating Decisions: Evidence from Disclosing Critical Audit Matters

Jeremiah W. Bentley · Tamara A. Lambert · Elaine (Ying) Wang

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Jan 1, 2021pp. 23-40DOI: 10.2308/tar-2017-0486 ↗

The Effect of Trade Secrets Law on Stock Price Synchronicity: Evidence from the Inevitable Disclosure Doctrine

Yongtae Kim · Lixin (Nancy) Su · Zheng Wang · Haibin Wu

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Jan 1, 2021pp. 325-348DOI: 10.2308/tar-2017-0425 ↗

The Effect of Voluntary Disclosure on Investment Inefficiency

Ilan Guttman · Xiaojing Meng

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Jan 1, 2021pp. 199-223DOI: 10.2308/tar-2018-0749 ↗

The Higher Moments of Future Earnings

Woo-Jin Chang · Steven J. Monahan · Amine Ouazad · Florin P. Vasvari

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Jan 1, 2021pp. 91-116DOI: 10.2308/tar-2015-0413 ↗

The Participation Constraint and CEO Equity Grants

Brian Cadman · Mary Ellen Carter · Xiaoxia Peng

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Jan 1, 2021pp. 67-89DOI: 10.2308/tar-2017-0692 ↗

The Predictability of Future Aggregate Earnings Growth and the Relation between Aggregate Analyst Recommendation Changes and Future Returns

Bruce K. Billings · Sami Keskek · Spencer Pierce

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Jan 1, 2021pp. 41-66DOI: 10.2308/tar-2017-0720 ↗

U.S. Political Corruption and Audit Fees

Anand Jha · Manoj Kulchania · Jared Smith

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Jan 1, 2021pp. 299-324DOI: 10.2308/tar-2017-0331 ↗

Usefulness of Interest Income Sensitivity Disclosures

Mei Cheng · Leslie D. Hodder · Jessica Watkins

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Jan 1, 2021pp. 117-146DOI: 10.2308/tar-2017-0072 ↗

Using Audit Programs to Improve Auditor Evidence Collection

Jacqueline S. Hammersley · Michael A. Ricci

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Jan 1, 2021pp. 251-272DOI: 10.2308/tar-2018-0120 ↗

What Do Analysts' Provision Forecasts Tell Us about Expected Credit Loss Recognition?

Anne Beatty · Scott Liao

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Jan 1, 2021pp. 1-21DOI: 10.2308/tar-2018-0049 ↗