Volume 101 · Issue 4

Jul 1, 202617 articles

Accounting Enforcement and Bank Transparency under Hierarchical Supervision in a Banking Union

Jannis Bischof · Ferdinand Elfers · Nicolas Rudolf

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Jul 1, 2026pp. 87-114DOI: 10.2308/tar-2023-0162 ↗

An Accounting-Based Measure of Valuation Uncertainty

Andrey Golubov · Theodosia Konstantinidi

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Jul 1, 2026pp. 231-261DOI: 10.2308/tar-2023-0399 ↗

Competing for Talent: Addressing the “Biggest is Best” Assumptions Through Small Accounting Firms’ Recruiting Practices

Kenneth L. Bills · Christie Hayne · Sarah E. Stein

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Jul 1, 2026pp. 57-85DOI: 10.2308/tar-2024-0800 ↗

Cross-Border Impact of the ESG Disclosure Mandate: Evidence from Foreign Government Procurement Contracts

Yongtae Kim · Chengzhu Sun · Yi Xiang · Cheng Zeng

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Jul 1, 2026pp. 321-352DOI: 10.2308/tar-2024-0178 ↗

Differential Communication and Local Information Advantage: Revelations from Translation Differences

Tina Lang · Lorien Stice-Lawrence · Yu Ting Forester Wong · T. J. Wong

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Jul 1, 2026pp. 353-386DOI: 10.2308/tar-2023-0274 ↗

Disclosure Incentives for Firms in Light of Cross-Ownership

Anil Arya · Thomas Pfeiffer

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Jul 1, 2026pp. 31-55DOI: 10.2308/tar-2025-0486 ↗

Do School Alma Mater Ties Between Engagement and Review Partners Threaten Audit Firm Quality Control? Evidence from Audit Adjustments

Divesh S. Sharma · Liansheng Wu · Qiuhang Xing

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Jul 1, 2026pp. 437-467DOI: 10.2308/tar-2024-0070 ↗

Effects of Mandatory Carbon Reporting on Greenwashing

Jody Grewal · Gordon Richardson · Jingjing Wang

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Jul 1, 2026pp. 263-293DOI: 10.2308/tar-2023-0247 ↗

Financial Reporting and Detection of Labor Union Misconduct

Danye Wang

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Jul 1, 2026pp. 469-496DOI: 10.2308/tar-2024-0710 ↗

How Do Amounts, Composition, and Quality of Accruals Differ for Physical versus Knowledge Firms?

Aneel Iqbal · Anup Srivastava

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Jul 1, 2026pp. 295-319DOI: 10.2308/tar-2024-0165 ↗

Income Tax Over-Withholding and Household Investment Decisions

Xi Chen · Jungbae Kim · Ben Lourie · Chenqi Zhu

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Jul 1, 2026pp. 137-167DOI: 10.2308/tar-2024-0408 ↗

Mandatory Information Exchange, Cross-Border Income Shifting, and the Physical Flow of Tangible Goods

Travis Chow · Edward L. Maydew · Guoman She

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Jul 1, 2026pp. 169-201DOI: 10.2308/tar-2024-0525 ↗

Metering Problems and Resource Allocation

Ionela Andreicovici · Valeri Nikolaev · Laurence van Lent · Ruishen Zhang

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Jul 1, 2026pp. 1-29DOI: 10.2308/tar-2024-0698 ↗

R&D Disclosure and Short-Term Investors: Evidence from Mandated Patent Disclosure

Iván Blanco · Sergio J. García · David Wehrheim

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Jul 1, 2026pp. 115-136DOI: 10.2308/tar-2025-0077 ↗

The Economics of U.S. Multinational Group Audits: Evidence from PCAOB Data

Denise Hanes Downey · Andrew R. Kitto · Jean C. Bedard

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Jul 1, 2026pp. 203-230DOI: 10.2308/tar-2023-0360 ↗

When Large Employers Come to Town: Labor Market Entry and Corporate Disclosure

Yongoh Roh

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Jul 1, 2026pp. 407-435DOI: 10.2308/tar-2024-0309 ↗

Whistleblowing and Internal Communication

Lin Nan · Ronghuo Zheng

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Jul 1, 2026pp. 387-406DOI: 10.2308/tar-2024-0036 ↗