Volume 98 · Issue 2

Mar 1, 202319 articles

Audit Efficiency and Effectiveness Consequences of Accounting System Homogeneity across Audit Clients: A New Form of Knowledge Spillover?

Uday S. Murthy · Jong Chool Park · Thomas Smith · James Whitworth

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Mar 1, 2023pp. 389-418DOI: 10.2308/tar-2020-0609 ↗

Bank Competition and Borrower Conservatism

Liya Hou · Yi Liang · Sudipta Basu

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Mar 1, 2023pp. 247-275DOI: 10.2308/tar-2021-0222 ↗

Covers and Front Matter

Authors not recorded

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Mar 1, 2023pp. i-ivDOI: 10.2308/0001-4826-98.2.i ↗

Disclosure and Lawsuits Ahead of Initial Public Offerings

Burcu Esmer · N. Bugra Ozel · Suhas A. Sridharan

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Mar 1, 2023pp. 123-147DOI: 10.2308/tar-2020-0587 ↗

Do Corporate Taxes Affect Executive Compensation?

Tobias Bornemann · Martin Jacob · Mariana Sailer

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Mar 1, 2023pp. 31-58DOI: 10.2308/tar-2019-0567 ↗

Do Managers Learn from Analysts about Investing? Evidence from Internal Capital Allocation

Re-Jin Guo · Rong Zhong

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Mar 1, 2023pp. 215-246DOI: 10.2308/tar-2020-0088 ↗

Does Referral-Based Hiring Exacerbate Agency Problems?

Chung-Yu Hung · Anne M. Lillis · Anne Wu

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Mar 1, 2023pp. 277-297DOI: 10.2308/tar-2020-0173 ↗

Economic Determinants and Consequences of Performance Target Difficulty

Sunyoung Kim · Michal Matějka · Jongwon Park

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Mar 1, 2023pp. 361-387DOI: 10.2308/tar-2021-0319 ↗

Editorial Policy

Authors not recorded

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Mar 1, 2023DOI: 10.2308/0001-4826-98.2.e ↗

Implicit Tax, Tax Incidence, and Pretax Returns

David A. Guenther · Richard C. Sansing

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Mar 1, 2023pp. 201-214DOI: 10.2308/tar-2021-0309 ↗

March 2023 Placement Ads

Authors not recorded

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Mar 1, 2023pp. bmi-bmvDOI: 10.2308/0001-4826-98.2.b ↗

Private Pre-Decision Information and the Pay–Performance Relation

Robert F. Göx · Beatrice Michaeli

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Mar 1, 2023pp. 177-199DOI: 10.2308/tar-2019-0665 ↗

Relative Performance Evaluation and Strategic Differentiation

Peter Schäfer

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Mar 1, 2023pp. 419-453DOI: 10.2308/tar-2021-0595 ↗

Securities and Exchange Commission Regulation and Non-GAAP Income Statements

Enrique A. Gomez · Frank L. Heflin · Jasmine Wang

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Mar 1, 2023pp. 149-175DOI: 10.2308/tar-2018-0719 ↗

The Disclosure and Consequences of U.S. Critical Audit Matters

Jenna J. Burke · Rani Hoitash · Udi Hoitash · Summer Xiao

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Mar 1, 2023pp. 59-95DOI: 10.2308/tar-2021-0013 ↗

The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency

Derek K. Chan · Nanqin Liu

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Mar 1, 2023pp. 97-121DOI: 10.2308/tar-2020-0121 ↗

The Pitch: Managers’ Disclosure Choice during Initial Public Offering Roadshows

Elizabeth Blankespoor · Bradley E. Hendricks · Gregory S. Miller

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Mar 1, 2023pp. 1-29DOI: 10.2308/tar-2020-0133 ↗

When Does the Internal Audit Function Enhance Audit Committee Effectiveness?

Jacob Jaggi

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Mar 1, 2023pp. 329-359DOI: 10.2308/tar-2021-0089 ↗

Withholding Taxes, Compliance Cost, and Foreign Portfolio Investment

Martin Jacob · Maximilian Todtenhaupt

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Mar 1, 2023pp. 299-327DOI: 10.2308/tar-2020-0721 ↗