Volume 97 · Issue 1

Jan 1, 202220 articles

Active Funds and Bundled News

Charles M. C. Lee · Christina Zhu

Discuss this article →

Jan 1, 2022pp. 315-339DOI: 10.2308/tar-2018-0380 ↗

Charitable Contribution Matching and Effort-Elicitation

Jeremy D. Douthit · Patrick R. Martin · Michelle McAllister

Discuss this article →

Jan 1, 2022pp. 213-232DOI: 10.2308/tar-2018-0186 ↗

Corporate Control Contests and the Asymmetric Disclosure of Bad News: Evidence from Peer Firm Disclosure Response to Takeover Threat

Shuping Chen · Bin Miao · Kristen Valentine

Discuss this article →

Jan 1, 2022pp. 123-146DOI: 10.2308/tar-2018-0619 ↗

Covers and Front Matter

Authors not recorded

Discuss this article →

Jan 1, 2022pp. i-viiiDOI: 10.2308/1558-7967-97.1.i ↗

Debt Covenants and Accounting Manipulation

Volker Laux

Discuss this article →

Jan 1, 2022pp. 293-314DOI: 10.2308/tar-2018-0727 ↗

Editorial Policy

Authors not recorded

Discuss this article →

Jan 1, 2022pp. 439-443DOI: 10.2308/1558.7967.97.1.439 ↗

Effective Tax Planning

Casey M. Schwab · Bridget Stomberg · Brian M. Williams

Discuss this article →

Jan 1, 2022pp. 413-437DOI: 10.2308/tar-2019-0020 ↗

From Accounting to Economics: The Role of Aggregate Special Items in Gauging the State of the Economy

Ahmed M. Abdalla · Jose M. Carabias

Discuss this article →

Jan 1, 2022pp. 1-27DOI: 10.2308/tar-2018-0316 ↗

How Does SEC Review Correspondence Affect Investors' Judgments? The Role of Access Costs and Review Ambiguity

Brian Gale

Discuss this article →

Jan 1, 2022pp. 233-259DOI: 10.2308/tar-2019-0384 ↗

In Defense of Limited Manufacturing Cost Control: Disciplining Acquisition of Private Information by Suppliers

Anil Arya · Brian Mittendorf · Ram N. V. Ramanan

Discuss this article →

Jan 1, 2022pp. 29-49DOI: 10.2308/tar-2018-0694 ↗

January 2022 Placement Ads

Authors not recorded

Discuss this article →

Jan 1, 2022pp. bmi-bmiiDOI: 10.2308/accr-10786 ↗

Leader Effects in Competition among Teams: Evidence from a Field Intervention

Pablo Casas-Arce · F. Asís Martínez-Jerez

Discuss this article →

Jan 1, 2022pp. 99-122DOI: 10.2308/tar-2019-0472 ↗

Mandatory Internal Control Audits, Audit Adjustments, and Financial Reporting Quality: Evidence from China

Clive S. Lennox · Xi Wu

Discuss this article →

Jan 1, 2022pp. 341-364DOI: 10.2308/tar-2020-0152 ↗

Measuring Multidimensional Investment Opportunity Sets with 10-K Text

Sudipta Basu · Xinjie Ma · Hoa Briscoe-Tran

Discuss this article →

Jan 1, 2022pp. 51-73DOI: 10.2308/tar-2019-0110 ↗

Political Bias in the Media's Coverage of Firms' Earnings Announcements

Lynn Rees · Brady J. Twedt

Discuss this article →

Jan 1, 2022pp. 389-411DOI: 10.2308/tar-2019-0516 ↗

Strategic Choice of Presentation Format: The Case of ETR Reconciliations

Roman Chychyla · Diana Falsetta · Sundaresh Ramnath

Discuss this article →

Jan 1, 2022pp. 177-211DOI: 10.2308/tar-2019-0333 ↗

The Effect of Staff Auditor Reputation on Audit Quality Enhancing Actions

Emily S. Blum · Richard C. Hatfield · Richard W. Houston

Discuss this article →

Jan 1, 2022pp. 75-97DOI: 10.2308/tar-2019-0341 ↗

The Revolving Door between Large Audit Firms and the PCAOB: Implications for Future Inspection Reports and Audit Quality

Bradley E. Hendricks · Wayne R. Landsman · F. Dimas Peña-Romera

Discuss this article →

Jan 1, 2022pp. 261-292DOI: 10.2308/tar-2019-0649 ↗

The Role of Subjectivity in Mitigating Incentive Contracting Risks

Anne M. Lillis · Mary A. Malina · Julia Mundy

Discuss this article →

Jan 1, 2022pp. 365-388DOI: 10.2308/tar-2017-0652 ↗

Why is Corporate Virtue in the Eye of The Beholder? The Case of ESG Ratings

Dane M. Christensen · George Serafeim · Anywhere Sikochi

Discuss this article →

Jan 1, 2022pp. 147-175DOI: 10.2308/tar-2019-0506 ↗