Volume 97 · Issue 6

Oct 1, 202220 articles

ABC Cost Driver Framing and Altering the Balance of Power in Customer-Supplier Negotiations

Linda J. Chang

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Oct 1, 2022pp. 149-171DOI: 10.2308/tar-2017-0441 ↗

Accounting Restatements and Bank Liquidity Creation

Wei Wang

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Oct 1, 2022pp. 445-473DOI: 10.2308/tar-2018-0037 ↗

Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment

Zackery D. Fox · Martin Jacob · Jaron H. Wilde · Ryan J. Wilson

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Oct 1, 2022pp. 233-261DOI: 10.2308/tar-2021-0050 ↗

CFO Gaps: Determinants and Impact on the Corporate Information Environment

Xia Chen · Na Li · An-Ping Lin

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Oct 1, 2022pp. 173-200DOI: 10.2308/tar-2019-0001 ↗

Contemporary Conflicts in Perspectives on Work Hours across Hierarchical Levels in Public Accounting

Lisa Baudot · Khim Kelly · Aaron McCullough

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Oct 1, 2022pp. 67-89DOI: 10.2308/tar-2020-0106 ↗

Covers and Front Matter

Authors not recorded

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Oct 1, 2022pp. i-viiiDOI: 10.2308/1558-7967-97.6.i ↗

Does Board Demographic Diversity Enhance Cognitive Diversity and Monitoring?

Jun-Koo Kang · Seil Kim · Seungjoon Oh

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Oct 1, 2022pp. 385-415DOI: 10.2308/tar-2020-0702 ↗

Editorial Policy

Authors not recorded

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Oct 1, 2022pp. 475-480DOI: 10.2308/1558-7967-97.6.475 ↗

Influence of Control Precision and Prior Collaboration Experience on Trust and Cooperation in Inter-Organizational Relationships

Shannon W. Anderson · Mandy M. Cheng · Yee Shih Phua

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Oct 1, 2022pp. 1-22DOI: 10.2308/tar-2019-0514 ↗

Initial Task Engagement: Unlocking the Value of Fit and Non-Fit to Improve Audit Judgments

Bright (Yue) Hong

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Oct 1, 2022pp. 327-356DOI: 10.2308/tar-2019-0607 ↗

Losers of CEO Tournaments: Incentives, Turnover, and Career Outcomes

Eric W. Chan · John H. Evans · Duanping Hong

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Oct 1, 2022pp. 123-148DOI: 10.2308/tar-2019-0486 ↗

Measuring the Information Content of Disclosures: The Role of Return Noise

Jacob K. Thomas · Frank Zhang · Wei Zhu

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Oct 1, 2022pp. 417-443DOI: 10.2308/tar-2021-0075 ↗

News at the Bell and a Level Playing Field

Danqi Hu · Andrew Stephan

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Oct 1, 2022pp. 357-384DOI: 10.2308/tar-2020-0388 ↗

October 2022 Placement Ads

Authors not recorded

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Oct 1, 2022pp. bmi-bmvDOI: 10.2308/accr-10819 ↗

Political Connections and Accounting Conservatism

Vishal P. Baloria

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Oct 1, 2022pp. 45-66DOI: 10.2308/tar-2015-0263 ↗

Proprietary Costs: Why Do R&D-Active Firms Choose Single-Lender Financing?

Paul A. Griffin · Hyun A. Hong · Ji Woo Ryou

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Oct 1, 2022pp. 263-296DOI: 10.2308/tar-2018-0158 ↗

Real Effects of Private Country-by-Country Disclosure

Lisa De Simone · Marcel Olbert

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Oct 1, 2022pp. 201-232DOI: 10.2308/tar-2020-0714 ↗

The Cost of Fraud Prediction Errors

Messod D. Beneish · Patrick Vorst

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Oct 1, 2022pp. 91-121DOI: 10.2308/tar-2020-0068 ↗

Theory Testing and Process Evidence in Accounting Experiments

H. Scott Asay · Ryan D. Guggenmos · Kathryn Kadous · Lisa Koonce · Robert Libby

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Oct 1, 2022pp. 23-43DOI: 10.2308/tar-2019-1001 ↗

Why Do Large Positive Non-GAAP Earnings Adjustments Predict Abnormally High CEO Pay?

Nicholas M. Guest · S. P. Kothari · Robert C. Pozen

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Oct 1, 2022pp. 297-326DOI: 10.2308/tar-2019-0003 ↗