Volume 96 · Issue 3

May 1, 202120 articles

Auditor Actions and the Deterrence of Manager Opportunism: The Importance of Communication to the Board and Consistency with Peer Behavior

Jessica L. Buchanan · Benjamin P. Commerford · Elaine (Ying) Wang

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May 1, 2021pp. 141-163DOI: 10.2308/tar-2017-0035 ↗

CEO Overconfidence and the Timeliness of Goodwill Impairments

Byung Hun Chung · Paul Hribar

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May 1, 2021pp. 221-259DOI: 10.2308/tar-2016-0555 ↗

Covers and Front Matter

Authors not recorded

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May 1, 2021pp. i-viiiDOI: 10.2308/1558-7967-96.3.i ↗

Dividend Taxes, Investor Horizon, and Idiosyncratic Volatility

Oliver Zhen Li · Hang Liu · Chenkai Ni

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May 1, 2021pp. 403-430DOI: 10.2308/tar-2018-0642 ↗

Do Banks Price Firms' Data Breaches?

Henry He Huang · Chong Wang

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May 1, 2021pp. 261-286DOI: 10.2308/tar-2018-0643 ↗

Do Disruptive Life Events Affect How Analysts Assess Risk? Evidence from Deadly Hurricanes

Thomas Bourveau · Kelvin K. F. Law

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May 1, 2021pp. 121-140DOI: 10.2308/tar-2016-0392 ↗

Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?

Brant E. Christensen · Nathan G. Lundstrom · Nathan J. Newton

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May 1, 2021pp. 191-219DOI: 10.2308/tar-2018-0151 ↗

Editorial Policy

Authors not recorded

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May 1, 2021pp. 479-483DOI: 10.2308/1558-7967-96.3.479 ↗

Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation

Matthew Kubic

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May 1, 2021pp. 313-341DOI: 10.2308/tar-2017-0581 ↗

Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority

Michelle McAllister · Allen D. Blay · Kathryn Kadous

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May 1, 2021pp. 431-448DOI: 10.2308/tar-2018-0027 ↗

How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?

Jaewoo Kim · Michelle Nessa · Ryan J Wilson

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May 1, 2021pp. 287-311DOI: 10.2308/tar-2018-0568 ↗

How Social Norms and Social Identification Constrain Aggressive Reporting Behavior

Donald Young

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May 1, 2021pp. 449-478DOI: 10.2308/tar-2015-0417 ↗

Macroeconomic Uncertainty and Quantitative versus Qualitative Inputs to Analyst Risk Forecasts

Khrystyna Bochkay · Peter R. Joos

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May 1, 2021pp. 59-90DOI: 10.2308/tar-2017-0490 ↗

May 2021 Placement Ads

Authors not recorded

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May 1, 2021pp. bmi-bmiiiDOI: 10.2308/accr-10766 ↗

Ongoing SEC Disclosures by Foreign Firms

Audra L. Boone · Kathryn Schumann-Foster · Joshua T. White

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May 1, 2021pp. 91-120DOI: 10.2308/tar-2018-0311 ↗

Strategic Timing of IPOs and Disclosure: A Dynamic Model of Multiple Firms

Cyrus Aghamolla · Ilan Guttman

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May 1, 2021pp. 27-57DOI: 10.2308/tar-2018-0537 ↗

Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures

Wen Chen · Haibin Wu · Liandong Zhang

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May 1, 2021pp. 165-190DOI: 10.2308/tar-2017-0655 ↗

The Effects of Tax Avoidance News on Employee Perceptions of Managers and Firms: Evidence from Glassdoor.com Ratings

Yoojin Lee · Shaphan Ng · Terry Shevlin · Aruhn Venkat

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May 1, 2021pp. 343-372DOI: 10.2308/tar-2019-0148 ↗

The Impact of the CEO's Personal Narcissism on Non-GAAP Earnings

Ahmed Abdel-Meguid · Jared N. Jennings · Kari Joseph Olsen · Mark T. Soliman

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May 1, 2021pp. 1-25DOI: 10.2308/tar-2017-0612 ↗

Tick Size Tolls: Can a Trading Slowdown Improve Earnings News Discovery?

Charles M. C. Lee · Edward M. Watts

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May 1, 2021pp. 373-401DOI: 10.2308/tar-2018-0689 ↗