Volume 97 · Issue 3

May 1, 202220 articles

A Habit Strength-Based Explanation for Auditors' Use of Simple Cognitive Processes for Complex Tasks

Sarah E. Bonner · Kathryn Kadous · Tracie M. Majors

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May 1, 2022pp. 107-129DOI: 10.2308/tar-2019-0503 ↗

Covers and Front Matter

Authors not recorded

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May 1, 2022pp. i-viiiDOI: 10.2308/1558-7967-97.3.i ↗

Disclosure to Regulate Learning in Product Markets from the Stock Market

Anil Arya · Ram N.V. Ramanan

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May 1, 2022pp. 1-24DOI: 10.2308/tar-2020-0033 ↗

Do Managers' Nonnative Accents Influence Investment Decisions?

Leonardo P. Barcellos · Kathryn Kadous

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May 1, 2022pp. 51-75DOI: 10.2308/tar-2020-0228 ↗

Don't Make Me Look Bad: How the Audit Market Penalizes Auditors for Doing Their Job

Elizabeth N. Cowle · Stephen P. Rowe

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May 1, 2022pp. 205-226DOI: 10.2308/tar-2019-0554 ↗

Editorial Policy

Authors not recorded

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May 1, 2022pp. 443-447DOI: 10.2308/1558-7967-97.3.443 ↗

Emotions and Managerial Judgment: Evidence from Sunshine Exposure

Chen Chen · Yangyang Chen · Jeffrey A. Pittman · Edward J. Podolski · Madhu Veeraraghavan

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May 1, 2022pp. 179-203DOI: 10.2308/tar-2020-0215 ↗

Enhancing Auditors' Reliance on Data Analytics under Inspection Risk Using Fixed and Growth Mindsets

Tongrui Cao · Rong-Ruey Duh · Hun-Tong Tan · Tu Xu

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May 1, 2022pp. 131-153DOI: 10.2308/tar-2020-0457 ↗

Financial Statement Complexity and Bank Lending

Indraneel Chakraborty · Andrew J. Leone · Miguel Minutti-Meza · Matthew A. Phillips

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May 1, 2022pp. 155-178DOI: 10.2308/tar-2019-0411 ↗

Income Smoothing through R&D Management and Earnings Informativeness

Bok Baik · Katherine A. Gunny · Boochun Jung · Duri Park

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May 1, 2022pp. 25-49DOI: 10.2308/tar-2018-0692 ↗

Industry-Specific Knowledge Transfer in Audit Firms: Evidence from Audit Firm Mergers in China

Xianjie He · S. P. Kothari · Tusheng Xiao · Luo Zuo

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May 1, 2022pp. 249-277DOI: 10.2308/tar-2018-0651 ↗

Institutional Dual-Holders and Managers' Earnings Disclosure

Leila Peyravan · Regina Wittenberg-Moerman

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May 1, 2022pp. 343-371DOI: 10.2308/tar-2019-0623 ↗

Investment as the Opportunity Cost of Dividend Signaling

Zachary Kaplan · Gerardo Pérez-Cavazos

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May 1, 2022pp. 279-308DOI: 10.2308/tar-2019-0313 ↗

Leading by Example in Socially Driven Organizations: The Effect of Transparent Leader Compensation Contracts on Following

Karl Schuhmacher · Kristy L. Towry · Jacob Zureich

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May 1, 2022pp. 373-393DOI: 10.2308/tar-2019-0227 ↗

May 2022 Placement Ads

Authors not recorded

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May 1, 2022pp. bmi-bmiDOI: 10.2308/accr-10813 ↗

Organized Crime and Firms' Financial Statements: Evidence from Criminal Investigations in Italy

Pietro A. Bianchi · Antonio Marra · Donato Masciandaro · Nicola Pecchiari

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May 1, 2022pp. 77-106DOI: 10.2308/tar-2019-0079 ↗

Out of Control: The (Over) Use of Controls in Accounting Research

Robert L. Whited · Quinn T. Swanquist · Jonathan E. Shipman · James R. Moon

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May 1, 2022pp. 395-413DOI: 10.2308/tar-2019-0637 ↗

The Determinants and Consequences of Big 4 Lobbying Positions on Proposed Financial Accounting Standards

Brian R. Monsen

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May 1, 2022pp. 309-341DOI: 10.2308/tar-2019-0283 ↗

The Deterrent Effect of Insider Trading Enforcement Actions

Robert H. Davidson · Christo Pirinsky

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May 1, 2022pp. 227-247DOI: 10.2308/tar-2020-0003 ↗

The Influence of Institutional Differences on Control Mechanisms in Alliances

Wei Zeng · Anne M. Lillis · Jennifer Grafton · Henri C. Dekker

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May 1, 2022pp. 415-441DOI: 10.2308/tar-2018-0216 ↗