Volume 99 · Issue 6

Nov 1, 202420 articles

Cash versus Share Payouts in Relative Performance Plans

Oscar Timmermans

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Nov 1, 2024pp. 451-489DOI: 10.2308/tar-2022-0167 ↗

CEO Incentives for Risk-Taking and Compensation Duration

Thomas R. Kubick · John R. Robinson · Laura T. Starks

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Nov 1, 2024pp. 247-270DOI: 10.2308/tar-2020-0784 ↗

Classifying Forecasts

Michael S. Drake · James R. Moon · James D. Warren

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Nov 1, 2024pp. 129-156DOI: 10.2308/tar-2023-0117 ↗

Covers and Front Matter

Authors not recorded

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Nov 1, 2024pp. i-ivDOI: 10.2308/0001-4826-99.6.i ↗

Editorial Policy

Authors not recorded

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Nov 1, 2024pp. 491-496DOI: 10.2308/0001-4826-99.6.e ↗

Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices

Tao Ma · Chi Wan · Yakun Wang · Yuping Zhao

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Nov 1, 2024pp. 297-324DOI: 10.2308/tar-2021-0862 ↗

Is Customers’ Financial Reporting Quality Associated with Suppliers’ Decision to Contract?

Dharmendra Naidu · Kumari Ranjeeni

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Nov 1, 2024pp. 325-350DOI: 10.2308/tar-2021-0652 ↗

Market Access and Retail Investment Performance

Ed deHaan · Andrew Glover

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Nov 1, 2024pp. 101-127DOI: 10.2308/tar-2023-0471 ↗

Non-GAAP EPS Denominator Choices

Kurt H. Gee · Thomas J. Linsmeier · Clay Partridge

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Nov 1, 2024pp. 191-218DOI: 10.2308/tar-2021-0554 ↗

NOVEMBER 2024 PLACEMENT ADS

Authors not recorded

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Nov 1, 2024pp. 497-505DOI: 10.2308/0001-4826-99.6.b ↗

Strategic Disclosure Incentives in a Multisegment Firm

Tyler Atanasov

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Nov 1, 2024pp. 27-50DOI: 10.2308/tar-2023-0155 ↗

Supervisor Impact on Employee Careers: The Role of Rating Differentiation

Judith Künneke

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Nov 1, 2024pp. 271-295DOI: 10.2308/tar-2020-0289 ↗

Switching Costs and Market Power in Auditing: Evidence from a Structural Approach

Qiang Guo · Christopher Koch · Aiyong Zhu

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Nov 1, 2024pp. 219-245DOI: 10.2308/tar-2022-0416 ↗

Technology Coopetition and Voluntary Disclosures of Innovation

Jun Oh · P. Eric Yeung · Bo Zhu

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Nov 1, 2024pp. 351-388DOI: 10.2308/tar-2022-0544 ↗

The Effect of Algorithmic Trading on Management Guidance

Andrew Stephan

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Nov 1, 2024pp. 421-449DOI: 10.2308/tar-2022-0080 ↗

The Effect of Financial Audits on Governance Practices: Evidence from the Nonprofit Sector

Raphael Duguay

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Nov 1, 2024pp. 157-189DOI: 10.2308/tar-2022-0525 ↗

The Effect of the Current Expected Credit Loss Model on Conditional Conservatism of Banks and Its Spillover Effect on Borrower Conservatism

Xinrong Qiang · Jing Wang

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Nov 1, 2024pp. 389-420DOI: 10.2308/tar-2022-0279 ↗

Torpedo Your Competition: Strategic Reporting and Peer Firm IPO

Matthew T. Billett · Mark Ma · Xiaoyun Yu

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Nov 1, 2024pp. 51-73DOI: 10.2308/tar-2021-0447 ↗

Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics

Byung Hyun Ahn · Robert M. Bushman · Panos N. Patatoukas

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Nov 1, 2024pp. 1-26DOI: 10.2308/tar-2023-0392 ↗

Unintended Real Effects of EDGAR: Evidence from Corporate Innovation

Michael Dambra · Atanas Mihov · Leandro Sanz

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Nov 1, 2024pp. 75-99DOI: 10.2308/tar-2023-0310 ↗