Volume 96 · Issue 6

Nov 1, 202122 articles

A Tale of Two Enforcement Venues: Determinants and Consequences of the SEC's Choice of Enforcement Venue After the Dodd-Frank Act

Xin Zheng

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Nov 1, 2021pp. 451-476DOI: 10.2308/tar-2018-0148 ↗

Annual Editor Report

Authors not recorded

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Nov 1, 2021pp. 1a-18DOI: 10.2308/accr-10831 ↗

CEO Tenure and Firm Value

Francois Brochet · Peter Limbach · Markus Schmid · Meik Scholz-Daneshgari

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Nov 1, 2021pp. 47-71DOI: 10.2308/tar-2019-0295 ↗

Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients

Richard M. Frankel · Alon Kalay · Gil Sadka · Yuan Zou

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Nov 1, 2021pp. 215-238DOI: 10.2308/tar-2017-0550 ↗

Covers and Front Matter

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Nov 1, 2021pp. i-xiDOI: 10.2308/1558-7967-96.6.i ↗

Dressing for the Occasion? Audit Quality in the Presence of Competition for New Clients

Henrik Moser

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Nov 1, 2021pp. 329-360DOI: 10.2308/tar-2016-0665 ↗

Editorial Policy

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Nov 1, 2021pp. 479-483DOI: 10.2308/1558.7967-96-6-479 ↗

Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities

Ashish Agarwal · Shannon Chen · Lillian F. Mills

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Nov 1, 2021pp. 1-27DOI: 10.2308/tar-2019-0498 ↗

Erratum

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Nov 1, 2021pp. 477-477DOI: 10.2308/accr-10777 ↗

Fundamental Analysis and Mean-Variance Optimal Portfolios

Matthew R Lyle · Teri Lombardi Yohn

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Nov 1, 2021pp. 303-327DOI: 10.2308/tar-2019-0622 ↗

Measuring Accounting Fraud and Irregularities Using Public and Private Enforcement

Dain C. Donelson · Antonis Kartapanis · John McInnis · Christopher G. Yust

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Nov 1, 2021pp. 183-213DOI: 10.2308/tar-2018-0592 ↗

November 2021 Placement Ads

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Nov 1, 2021pp. bmi-bmivDOI: 10.2308/accr-10779 ↗

Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards

Braden Williams · Brian M Williams

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Nov 1, 2021pp. 397-425DOI: 10.2308/tar-2018-0582 ↗

Revising A Voluntary Disclosure Decision

Mark Bagnoli · Susan G. Watts

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Nov 1, 2021pp. 29-46DOI: 10.2308/tar-2017-0176 ↗

Tax Loss Carrybacks as Firm Fiscal Stimulus: A Tale of Two Recessions

Christine L. Dobridge

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Nov 1, 2021pp. 153-181DOI: 10.2308/tar-2019-0371 ↗

The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures

Stephen H. Fuller · Jennifer R. Joe · Benjamin L. Luippold

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Nov 1, 2021pp. 239-274DOI: 10.2308/tar-2016-0246 ↗

The Impact of Partners' Economic Incentives on Audit Quality in Big 4 Partnerships

Simon Dekeyser · Ann Gaeremynck · W. Robert Knechel · Marleen Willekens

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Nov 1, 2021pp. 129-152DOI: 10.2308/tar-2018-0109 ↗

The Impact of Shareholder Litigation Risk on Equity Incentives: Evidence from a Quasi-Natural Experiment

Jingyu Yang · Yangxin Yu · Liu Zheng

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Nov 1, 2021pp. 427-449DOI: 10.2308/tar-2017-0697 ↗

The Importance of Partner Narcissism to Audit Quality: Evidence from Taiwan

Ting-Kai Chou · Jeffrey A. Pittman · Zili Zhuang

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Nov 1, 2021pp. 103-127DOI: 10.2308/tar-2018-0420 ↗

The Informational Role of Investor Relations: Evidence from the Debt Market

Eunjee Kim · Mani Sethuraman · Thomas D. Steffen

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Nov 1, 2021pp. 275-302DOI: 10.2308/tar-2018-0711 ↗

The Informational Value of Segment Data Disaggregated by Underlying Industry: Evidence from the Textual Features of Business Descriptions

Shiwon Song

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Nov 1, 2021pp. 361-396DOI: 10.2308/tar-2017-0572 ↗

The Usefulness of Financial Accounting Information: Evidence from the Field

Stefano Cascino · Mark A. Clatworthy · Beatriz García Osma · Joachim Gassen · Shahed Imam

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Nov 1, 2021pp. 73-102DOI: 10.2308/tar-2019-1030 ↗