Volume 101 · Issue 2

Mar 1, 202617 articles

Creditor Rights and Related-Party Transactions: Evidence from the Implementation of the Insolvency Reforms in India

Ole-Kristian Hope · Christine Liu · Dushyantkumar Vyas

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Mar 1, 2026pp. 313-342DOI: 10.2308/tar-2023-0464 ↗

Does Compliance Auditing Affect Bond Yields? Evidence from the Municipal Bond Market

Bethany A. Courson

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Mar 1, 2026pp. 121-144DOI: 10.2308/tar-2022-0210 ↗

Emerging From the Shadows: Consequences of Position Disclosure in Corporate Bankruptcy

Kevin D. Chen

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Mar 1, 2026pp. 57-87DOI: 10.2308/tar-2024-0075 ↗

Ex Ante Litigation Risk and Audit Firm Hiring and Retention

William M. Docimo · Nina Xu

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Mar 1, 2026pp. 145-177DOI: 10.2308/tar-2024-0662 ↗

Expanding Our Insights, Audiences, and Impact

Dana R. Hermanson

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Mar 1, 2026pp. 447-453DOI: 10.2308/tar-2025-0555 ↗

Fair Market Value of Used Capacity Assets: Forecasts for Repurposed Electric Vehicle Batteries

Amadeus Bach · Simona Onori · Stefan Reichelstein · Jihan Zhuang

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Mar 1, 2026pp. 33-55DOI: 10.2308/tar-2025-0024 ↗

Investment Opportunities, Market Feedback, and Voluntary Disclosure: Evidence from the Shale Oil Revolution

Zackery Fox · Jaewoo Kim · Bryce Schonberger

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Mar 1, 2026pp. 179-213DOI: 10.2308/tar-2024-0457 ↗

Managers' Inventory Holding Decisions in Response to Natural Disasters

Seunghyun Cho · Boo Chun Jung · Felipe B. G. Silva · Choong-Yuel Yoo

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Mar 1, 2026pp. 89-119DOI: 10.2308/tar-2023-0568 ↗

Misstatement Detection Lag and Prediction Evaluation

Liu Yang · Min Zhu

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Mar 1, 2026pp. 395-417DOI: 10.2308/tar-2023-0073 ↗

Multi-Metric Vesting Schemes in Executive Performance Equity Grants

Francesca Franco · Oktay Urcan

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Mar 1, 2026pp. 215-248DOI: 10.2308/tar-2024-0108 ↗

Rigid Cost Structures as a Preemptive Strategy

Martin Artz · Martin Holzhacker · André Hoppe

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Mar 1, 2026pp. 1-31DOI: 10.2308/tar-2023-0506 ↗

The Complementarity between Corporate Social Responsibility Disclosure Quality and Corporate Social Responsibility Contracting Intensity

Isabella Grabner · Annelies Renders · Lu Yang

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Mar 1, 2026pp. 249-279DOI: 10.2308/tar-2021-0520 ↗

The Leverage Effect of Bank Disclosures

Philipp J. König · Christian Laux · David Pothier

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Mar 1, 2026pp. 343-372DOI: 10.2308/tar-2024-0186 ↗

The Value of Theory-Based Research in Accounting

Kathryn Kadous

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Mar 1, 2026pp. 455-460DOI: 10.2308/tar-2025-0613 ↗

Un-Nudging Pay Gaps: The Role of Pay Raise Budget Framing

Hayden T. Gunnell · Karl Schuhmacher · Kristy L. Towry

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Mar 1, 2026pp. 281-311DOI: 10.2308/tar-2024-0105 ↗

Underreporting in Revenue-Sharing Contracts: Evidence from the Chinese Film Industry

Aner Zhou · Eric J. Allen · Fei Du · S. Mark Young

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Mar 1, 2026pp. 419-446DOI: 10.2308/tar-2021-0546 ↗

When a Dollar is Not a Dollar: Examining How Timing and Delivery of Government Transfers Influence Household Consumption Decisions

Ethan G. LaMothe · Mary E. Marshall · Jason M. Schwebke

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Mar 1, 2026pp. 373-394DOI: 10.2308/tar-2024-0150 ↗