Volume 98 · Issue 1

Jan 1, 202321 articles

Ambiguous Sticks and Carrots: The Effect of Contract Framing and Payoff Ambiguity on Employee Effort

Joseph Burke · Kristy L. Towry · Donald Young · Jacob Zureich

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Jan 1, 2023pp. 139-162DOI: 10.2308/tar-2021-0345 ↗

Anticipatory Effects around Proposed Regulation: Evidence from Basel III

Bradley E. Hendricks · Jed J. Neilson · Catherine Shakespeare · Christopher D. Williams

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Jan 1, 2023pp. 285-315DOI: 10.2308/tar-2018-0275 ↗

Be the Thought Leaders!

Jennifer R. Joe

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Jan 1, 2023pp. 479-489DOI: 10.2308/tar-2022-0559 ↗

Career Concerns, Investment, and Management Forecasts

Tae Wook Kim · Jing Li · Suil Pae

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Jan 1, 2023pp. 337-363DOI: 10.2308/tar-2019-0272 ↗

Covers and Front Matter

Authors not recorded

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Jan 1, 2023pp. i-ivDOI: 10.2308/0001-4826-98.1.i ↗

Decision Facilitating Information and Induced Volatility: A Study of Tradeoffs in Accounting Disclosure

Chandra Kanodia · Raghu Venugopalan

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Jan 1, 2023pp. 317-336DOI: 10.2308/tar-2019-0563 ↗

Disclosure Speed: Evidence from Nonpublic SEC Investigations

Terrence P. Blackburne · Phillip J. Quinn

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Jan 1, 2023pp. 55-82DOI: 10.2308/tar-2019-0407 ↗

Do High-Quality Auditors Improve Non-GAAP Reporting?

Zhuoan Feng · Jere R. Francis · Yaowen Shan · Stephen L. Taylor

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Jan 1, 2023pp. 215-250DOI: 10.2308/tar-2019-0592 ↗

Do Shared Auditors Improve Audit Quality? Evidence from Banking Relationships

Karen Ton

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Jan 1, 2023pp. 423-451DOI: 10.2308/tar-2017-0179 ↗

Editorial Policy

Authors not recorded

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Jan 1, 2023DOI: 10.2308/0001-4826-98.1.e ↗

Evolution in Value Relevance of Accounting Information

Mary E. Barth · Ken Li · Charles G. McClure

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Jan 1, 2023pp. 1-28DOI: 10.2308/tar-2019-0521 ↗

Interplay between Accounting and Prudential Regulation

Jeremy Bertomeu · Lucas Mahieux · Haresh Sapra

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Jan 1, 2023pp. 29-53DOI: 10.2308/tar-2018-0705 ↗

Investor Disagreement, Disclosure Processing Costs, and Trading Volume Evidence from Social Media

Adam Booker · Asher Curtis · Vernon J. Richardson

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Jan 1, 2023pp. 109-137DOI: 10.2308/tar-2018-0259 ↗

Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits

Joshua L. Gunn · Chan Li · Lin Liao · Shan Zhou

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Jan 1, 2023pp. 251-283DOI: 10.2308/tar-2019-0220 ↗

January 2023 Placement Ads

Authors not recorded

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Jan 1, 2023pp. bmi-bmiiDOI: 10.2308/0001-4826-98.1.b ↗

Mark-to-Market, Loan Retention, and Loan Origination

Alexander Bleck · Pingyang Gao

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Jan 1, 2023pp. 83-107DOI: 10.2308/tar-2017-0503 ↗

Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters

Matthew Kubic · Sara Toynbee

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Jan 1, 2023pp. 365-398DOI: 10.2308/tar-2021-0432 ↗

The Effect of Industrial Diversification on Firm Taxes

Kelly Wentland

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Jan 1, 2023pp. 453-478DOI: 10.2308/tar-2016-0236 ↗

The Effect of Supervisors’ Prior Task Performance on Employees’ Targets

Christoph Feichter

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Jan 1, 2023pp. 191-214DOI: 10.2308/tar-2019-0454 ↗

The Usefulness of Corporate Income Tax Accounting: Evidence from Pension Returns

Marc Cussatt · Paul Demeré

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Jan 1, 2023pp. 163-190DOI: 10.2308/tar-2020-0477 ↗

Using Economic Links between Firms to Detect Accounting Fraud

Chenchen Li · Ningzhong Li · Frank Zhang

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Jan 1, 2023pp. 399-421DOI: 10.2308/tar-2021-0313 ↗