Volume 100 · Issue 4

Jul 1, 202519 articles

Are Auditor Reputations Affected by Private Communication Channels?

Clive Lennox · Bing Li · Jinxing Qu

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Jul 1, 2025pp. 331-355DOI: 10.2308/tar-2023-0447 ↗

Are Lessons Well Learned? Evidence from SEC Enforcement Releases

Wenjiao Cao

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Jul 1, 2025pp. 79-108DOI: 10.2308/tar-2022-0116 ↗

Auditor Scrutiny of Loan Loss Estimates and Bank Lending: Evidence from PCAOB Inspections

Matthew Ege · Allison Nicoletti · Sarah B. Stuber

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Jul 1, 2025pp. 221-248DOI: 10.2308/tar-2023-0690 ↗

Banks’ Motivations for Designating Securities as Held to Maturity

Sehwa Kim · Seil Kim · Stephen G. Ryan

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Jul 1, 2025pp. 303-330DOI: 10.2308/tar-2023-0615 ↗

Covers and Front Matter

Authors not recorded

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Jul 1, 2025pp. i-viDOI: 10.2308/0001-4826-100.4.i ↗

Digital Lending and Financial Well-Being: Through the Lens of Mobile Phone Data

AJ Yuan Chen · Omri Even-Tov · Jung Koo Kang · Regina Wittenberg-Moerman

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Jul 1, 2025pp. 135-159DOI: 10.2308/tar-2024-0046 ↗

Diversity and Career Trajectories: Evidence from LinkedIn Data on Race, Ethnicity, and Gender in Auditing

Jaehan Ahn · Rani Hoitash · Udi Hoitash · Eric Krause

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Jul 1, 2025pp. 1-31DOI: 10.2308/tar-2023-0334 ↗

Do Apprenticeship Norms Encourage Supervisors’ Audit Quality Enhancing Behaviors?

Emily S. Blum · Richard C. Hatfield

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Jul 1, 2025pp. 33-51DOI: 10.2308/tar-2023-0165 ↗

Does Meeting Financial Expectations Boost Employee Satisfaction?

Gilles Hilary · Xiaoli Tian · Miaomiao Yu

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Jul 1, 2025pp. 277-302DOI: 10.2308/tar-2022-0018 ↗

Dynamic Adjustment of CEO Incentives, Contracting Frictions, and Firm Performance

Robert Bushman · Zhonglan Dai · Weining Zhang

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Jul 1, 2025pp. 53-78DOI: 10.2308/tar-2022-0499 ↗

Economic Consequences of Public Pension Accounting Regulation Changes: Evidence from Housing Markets and Local Economies

Grace Haoqing Fan

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Jul 1, 2025pp. 249-275DOI: 10.2308/tar-2022-0473 ↗

Editorial Policy

Authors not recorded

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Jul 1, 2025pp. 475-480DOI: 10.2308/0001-4826-100.4.e ↗

Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9

Aytekin Ertan

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Jul 1, 2025pp. 443-473DOI: 10.2308/tar-2022-0301 ↗

Global versus Local ESG Ratings: Evidence from China

Jeff Zeyun Chen · Zengquan Li · Ting Mao · Aaron Yoon

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Jul 1, 2025pp. 161-192DOI: 10.2308/tar-2022-0703 ↗

Investor Relations and Private Debt Markets

Kimball L. Chapman · Ruby Lee · Nayana Reiter · Christopher D. Williams

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Jul 1, 2025pp. 109-133DOI: 10.2308/tar-2023-0374 ↗

Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities

Lauren M. Cunningham · Sarah E. Stein · Kimberly Walker · Karneisha Wolfe

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Jul 1, 2025pp. 193-219DOI: 10.2308/tar-2023-0474 ↗

Running without Moving? Corporate Disclosure and Annual Price Discovery in Bad versus Good Times

Edward Xuejun Li · K. Ramesh · Min Shen · Joanna Shuang Wu

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Jul 1, 2025pp. 357-384DOI: 10.2308/tar-2023-0504 ↗

Sustainability (Environmental, Social, and Governance) Reporting: Tracing Materiality’s Visionary and Relational Role over 25 Years through Boundary Objects and Boundary Work

Di Wang · Stuart M. Cooper · Christopher S. Chapman · Donato Calace

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Jul 1, 2025pp. 417-441DOI: 10.2308/tar-2023-0675 ↗

The Regulatory Spillover Effects of Classifying Municipal Bonds as High-Quality Liquid Assets

Jacob C. Ott

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Jul 1, 2025pp. 385-415DOI: 10.2308/tar-2022-0528 ↗