Volume 101 · Issue 1

Jan 1, 202618 articles

Common Auditors in Supply Chain Relationships and the Provision of Trade Credit

Ling Lei Lisic · Qiliang Liu · Timothy A. Seidel · Hanzhong Shi · Angie Wang · Aleksandra Zimmerman

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Jan 1, 2026pp. 411-435DOI: 10.2308/tar-2022-0142 ↗

Cybersecurity Risk and Bank Loan Contracting

Amy G. Sheneman

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Jan 1, 2026pp. 475-502DOI: 10.2308/tar-2024-0103 ↗

Do Investors Fully Understand the Seasonality in Accruals?

Siu Kai Choy · Gerald J. Lobo · Yongxian Tan

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Jan 1, 2026pp. 235-256DOI: 10.2308/tar-2021-0891 ↗

Do Larger Reporting Networks Yield Benefits from Information Network Effects?

Anna Bergman Brown · Donal Byard · Masako Darrough · Jangwon Suh · Yakun Wang

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Jan 1, 2026pp. 57-80DOI: 10.2308/tar-2021-0778 ↗

GAAP Earnings Forecast Quality: Implications for Research

Xi Chen · Allison Koester

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Jan 1, 2026pp. 169-201DOI: 10.2308/tar-2021-0646 ↗

Managing Quality Control System Changes: How Audit Firm Leaders Experience and Navigate Conflicting Institutional Demands

Christie Hayne · Mark E. Peecher · Jeffrey Pickerd · Yuepin Zhou

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Jan 1, 2026pp. 379-409DOI: 10.2308/tar-2023-0152 ↗

Promoting Organizational Citizenship Behavior (OCB): Unintended Gender Disparities in the Participation and Evaluation of Different Types of OCB

Jasmijn C. Bol · Hila Fogel-Yaari · Isabella Grabner · Karen L. Sedatole

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Jan 1, 2026pp. 27-55DOI: 10.2308/tar-2024-0149 ↗

Redesigning Executive Incentives: The Rising Role of Subjective Performance Measures

Zackery D. Fox

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Jan 1, 2026pp. 315-345DOI: 10.2308/tar-2022-0219 ↗

Responsible Investors and Stock Market Feedback

Hui Chen · Jan Schneemeier

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Jan 1, 2026pp. 137-168DOI: 10.2308/tar-2023-0561 ↗

Risk Choice and Voluntary Disclosure

Byeong-Je An · Suil Pae

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Jan 1, 2026pp. 1-26DOI: 10.2308/tar-2024-0718 ↗

The Cost of Investor Protection: Bank Loan Contracting During SEC Investigations

Yangyang Chen · Emmanuel Ofosu · Jeffrey Pittman

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Jan 1, 2026pp. 203-234DOI: 10.2308/tar-2024-0405 ↗

The Effect of Financial Regulation on Nonfinancial Violations

Vincent Giese · Jonas Heese

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Jan 1, 2026pp. 347-378DOI: 10.2308/tar-2023-0676 ↗

The Effect of Financial Reporting on Strategic Investments: Evidence from Purchase Obligations

Suzie Noh

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Jan 1, 2026pp. 437-474DOI: 10.2308/tar-2022-0371 ↗

The Effect of Relative Performance Evaluations on Employee Judgments of and Behavioral Responses to Managerial Monitoring

Joseph Burke · Jordan A. Samet

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Jan 1, 2026pp. 81-101DOI: 10.2308/tar-2023-0680 ↗

The Impact of Mandatory Sustainability Reporting on Institutional Investment: The Role of Reporting Location

Mark DeFond · Mingyi Hung · Emily Jing Wang

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Jan 1, 2026pp. 285-313DOI: 10.2308/tar-2023-0276 ↗

The Real Effects of Accounting on R&D Alliance Formations and Innovation: Evidence from ASC 606

Furkan M. Çetin

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Jan 1, 2026pp. 103-135DOI: 10.2308/tar-2022-0302 ↗

The Road Less Traveled: A Nontraditional Path to Teaching and Scholarship

Jennifer M. Cainas

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Jan 1, 2026pp. 503-508DOI: 10.2308/tar-2025-0553 ↗

“What Is This Thing Called Controllability?” A Field Study of the Integration of the Controllability Principle in the Redesign of a Performance Measurement System

Wai Fong Chua · Johan Graaf · Kalle Kraus

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Jan 1, 2026pp. 257-284DOI: 10.2308/tar-2024-0295 ↗