Volume 96 · Issue 4

Jul 1, 202120 articles

Accounting Quality and Alliance Contract Provisions

Rui Ge · Yuan Ji · Henock Louis

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Jul 1, 2021pp. 261-287DOI: 10.2308/tar-2017-0623 ↗

Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language

Richard A. Cazier · Jeff L. McMullin · John S. Treu

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Jul 1, 2021pp. 131-155DOI: 10.2308/tar-2018-0657 ↗

Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior

James C. Hansen · Ling Lei Lisic · Timothy A. Seidel · Michael S. Wilkins

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Jul 1, 2021pp. 289-314DOI: 10.2308/tar-2018-0101 ↗

Blame Attribution and Disclosure Propensity

Jason D. Schloetzer · Ayung Tseng · Teri Lombardi Yohn · Yeo Sang Yoon

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Jul 1, 2021pp. 405-432DOI: 10.2308/tar-2018-0397 ↗

Covers and Front Matter

Authors not recorded

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Jul 1, 2021pp. i-viiiDOI: 10.2308/1558-7967-96.4.i ↗

Credit Information Sharing and Loan Loss Recognition

Karthik Balakrishnan · Aytekin Ertan

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Jul 1, 2021pp. 27-50DOI: 10.2308/tar-2017-0244 ↗

Debt and Voluntary Disclosure

Anne Beyer · Ronald A. Dye

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Jul 1, 2021pp. 111-130DOI: 10.2308/tar-2018-0631 ↗

Editorial Policy

Authors not recorded

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Jul 1, 2021pp. 457-461DOI: 10.2308/1558-7967-96.4.457 ↗

Information Externalities of SFAS 161: Evidence from Supply Chains

Jing Chen · Yiwei Dou · Youli Zou

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Jul 1, 2021pp. 179-202DOI: 10.2308/tar-2018-0578 ↗

July 2021 Placement Ads

Authors not recorded

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Jul 1, 2021pp. bmi-bmiiDOI: 10.2308/accr-10774 ↗

Lender Monitoring and the Efficacy of Managerial Risk-Taking Incentives

Hyun A. Hong · Ji Woo Ryou · Anup Srivastava

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Jul 1, 2021pp. 315-339DOI: 10.2308/tar-2018-0139 ↗

Policy Uncertainty and Accounting Quality

Sadok El Ghoul · Omrane Guedhami · Yongtae Kim · Hyo Jin Yoon

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Jul 1, 2021pp. 233-260DOI: 10.2308/tar-2018-0057 ↗

Product Market Peers and Relative Performance Evaluation

Sudarshan Jayaraman · Todd Milbourn · Florian Peters · Hojun Seo

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Jul 1, 2021pp. 341-366DOI: 10.2308/tar-2018-0284 ↗

Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency

Harald J. Amberger · Kevin S. Markle · David M. P. Samuel

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Jul 1, 2021pp. 1-25DOI: 10.2308/tar-2019-0259 ↗

Shadow Trading

Mihir N. Mehta · David M. Reeb · Wanli Zhao

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Jul 1, 2021pp. 367-404DOI: 10.2308/tar-2017-0068 ↗

Spillover Effects of Tax Avoidance on Peers' Firm Value

Tobias Bauckloh · Inga Hardeck · Kerry K. Inger · Patrick Wittenstein · Bernhard Zwergel

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Jul 1, 2021pp. 51-79DOI: 10.2308/tar-2018-0441 ↗

The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives

Andrew M. Bauer · Xiaohua Fang · Jeffrey A. Pittman

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Jul 1, 2021pp. 81-109DOI: 10.2308/tar-2018-0375 ↗

The Role of Private Disclosures in Markets with Weak Institutions: Evidence from Market Liberalization in China

Aaron S. Yoon

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Jul 1, 2021pp. 433-455DOI: 10.2308/tar-2018-0606 ↗

Understanding and Deterring Misreporting in Nonprofits: The Joint Effects of Pay Level and Penalty Type

Eric W. Chan · Xinyu Zhang

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Jul 1, 2021pp. 157-177DOI: 10.2308/tar-2019-0620 ↗

What Matters for In-House Tax Planning: Tax Function Power and Status

Matthew S. Ege · Bradford F. Hepfer · John R. Robinson

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Jul 1, 2021pp. 203-232DOI: 10.2308/tar-2019-0363 ↗