Volume 99 · Issue 3

Apr 22, 202419 articles

Board Gender Diversity and Investment Efficiency: Global Evidence from 83 Country-Level Interventions

Dave Baik · Clara Xiaoling Chen · David Godsell

Discuss this article →

Apr 22, 2024pp. 1-36DOI: 10.2308/tar-2022-0251 ↗

Client Social Status and Cooperation with Audit Requests

Dan Rimkus

Discuss this article →

Apr 22, 2024pp. 429-449DOI: 10.2308/tar-2022-0307 ↗

Corporate Political Activism and Information Transfers

Dane M. Christensen · Hengda Jin · Joshua A. Lee · Suhas A. Sridharan · Laura A. Wellman

Discuss this article →

Apr 22, 2024pp. 87-113DOI: 10.2308/tar-2021-0254 ↗

Corporate Tax Benefits from Hometown-Connected Politicians

Chunfang Cao · C. S. Agnes Cheng · Changyuan Xia · Jing Xie · Cheng Zeng

Discuss this article →

Apr 22, 2024pp. 59-86DOI: 10.2308/tar-2020-0162 ↗

Covers and Front Matter

Authors not recorded

Discuss this article →

Apr 22, 2024pp. i-ivDOI: 10.2308/0001-4826-99.3.i ↗

Dynamic Bonus Pools

Jörg Budde · Christian Hofmann

Discuss this article →

Apr 22, 2024pp. 37-57DOI: 10.2308/tar-2019-0442 ↗

Editorial Policy

Authors not recorded

Discuss this article →

Apr 22, 2024pp. 481-486DOI: 10.2308/0001-4826-99.3.e ↗

Erratum

Authors not recorded

Discuss this article →

Apr 22, 2024pp. 479-479DOI: 10.2308/tar-2024-0086 ↗

Experience with Non-GAAP Earnings and Investors’ Pricing of Exclusions

Sarah E. McVay · Edgar A. Rodriguez-Vazquez · Sara M. Toynbee

Discuss this article →

Apr 22, 2024pp. 397-427DOI: 10.2308/tar-2021-0645 ↗

Fair Value of Earnouts: Valuation Uncertainty or Managerial Opportunism?

Andrew Ferguson · Cecilia Wei Hu · Peter Lam

Discuss this article →

Apr 22, 2024pp. 141-167DOI: 10.2308/tar-2021-0613 ↗

Forecasting Earnings Using k-Nearest Neighbors

Peter D. Easton · Martin M. Kapons · Steven J. Monahan · Harm H. Schütt · Eric H. Weisbrod

Discuss this article →

Apr 22, 2024pp. 115-140DOI: 10.2308/tar-2021-0478 ↗

How Trial Preparation Factors Influence Audit Litigation Outcomes: Insights from Audit Litigators

Eldar Maksymov · Mark E. Peecher · Jeffrey Pickerd · Yuepin Zhou

Discuss this article →

Apr 22, 2024pp. 373-396DOI: 10.2308/tar-2021-0305 ↗

Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard

Bin Li · Mohan Venkatachalam

Discuss this article →

Apr 22, 2024pp. 315-347DOI: 10.2308/tar-2022-0290 ↗

MAY 2024 PLACEMENT ADS

Authors not recorded

Discuss this article →

Apr 22, 2024pp. 487-492DOI: 10.2308/0001-4826-99.3.b ↗

Operating Leverage and Stock Returns under Different Aggregate Funding Conditions

Luis García-Feijóo · Tyler K. Jensen · Paul D. Koch

Discuss this article →

Apr 22, 2024pp. 169-199DOI: 10.2308/tar-2022-0051 ↗

Reliance on External Assurance in Regulatory Monitoring

Yadav K. Gopalan · Andrew J. Imdieke · Joseph H. Schroeder · Sarah B. Stuber

Discuss this article →

Apr 22, 2024pp. 201-224DOI: 10.2308/tar-2021-0658 ↗

Takeover Threats, Job Security Concerns, and Earnings Management

Edward S. Sul

Discuss this article →

Apr 22, 2024pp. 451-477DOI: 10.2308/tar-2020-0144 ↗

The Decision-Usefulness of ASC 606 Revenue Disaggregation

Lisa A. Hinson · Gabriel P. Pündrich · Mark Zakota

Discuss this article →

Apr 22, 2024pp. 225-258DOI: 10.2308/tar-2022-0078 ↗

The Effect of Supervisors on Employee Misconduct

Zachary T. Kowaleski · Andrew G. Sutherland · Felix W. Vetter

Discuss this article →

Apr 22, 2024pp. 287-313DOI: 10.2308/tar-2022-0411 ↗