Volume 100 · Issue 1

Jan 1, 202520 articles

Auditor Perceptions, Reactions, and Responses to PCAOB Inspection Feedback

Amy C. Tegeler · Veena L. Brown · Denise Hanes Downey

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Jan 1, 2025pp. 437-464DOI: 10.2308/tar-2023-0021 ↗

Bank Entry Barriers and Firms’ Risk-Taking

Sudipta Basu · Mahsa S. Kaviani · Hosein Maleki

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Jan 1, 2025pp. 55-85DOI: 10.2308/tar-2021-0604 ↗

CEO Risk Taking Equity Incentives and Workplace Misconduct

Justin Chircop · Monika Tarsalewska · Agnieszka Trzeciakiewicz

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Jan 1, 2025pp. 139-167DOI: 10.2308/tar-2020-0648 ↗

Common Media Holding Companies and the Uniqueness of Business Press Content

Kenneth Merkley · Joseph Pacelli · Flora Sun · Brady Twedt

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Jan 1, 2025pp. 381-405DOI: 10.2308/tar-2023-0191 ↗

Corporate Tax Enforcement and Business Activity

John Gallemore · Martin Jacob

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Jan 1, 2025pp. 231-260DOI: 10.2308/tar-2023-0011 ↗

Covers and Front Matter

Authors not recorded

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Jan 1, 2025pp. i-viDOI: 10.2308/0001-4826-100.1.i ↗

Disclosure and Dynamic Risk Sharing with a Large Shareholder

Davide Cianciaruso · Lin Qiu · Wenjie Xue

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Jan 1, 2025pp. 169-200DOI: 10.2308/tar-2022-0159 ↗

Drivers of Public Opinion on the Acceptability of Distorting Performance Measures

Jeremiah W. Bentley · Matthew J. Bloomfield · Robert J. Bloomfield · Tamara A. Lambert

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Jan 1, 2025pp. 87-111DOI: 10.2308/tar-2021-0133 ↗

Economic Consequences of AS 18: Related-Party Transactions with Principals versus Nonprincipals

Ole-Kristian Hope · Haihao Lu · Songlan Peng

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Jan 1, 2025pp. 317-351DOI: 10.2308/tar-2021-0846 ↗

Editorial Policy

Authors not recorded

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Jan 1, 2025pp. 493-498DOI: 10.2308/0001-4826-100.1.e ↗

Enterprise Resource Planning (ERP) System Implementations and Corporate Misconduct

Jonas Heese · Joseph Pacelli

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Jan 1, 2025pp. 291-315DOI: 10.2308/tar-2023-0094 ↗

ERRATUM

Authors not recorded

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Jan 1, 2025pp. 491-491DOI: 10.2308/tar-2024-0719 ↗

Financial Reporting and Consumer Behavior

Suzie Noh · Eric C. So · Christina Zhu

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Jan 1, 2025pp. 407-435DOI: 10.2308/tar-2023-0293 ↗

How Does Loan Loss Accounting Influence Bank Lending? Evidence from the Current Expected Credit Loss (CECL) Model

Hsiang-Chieh Yang

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Jan 1, 2025pp. 465-490DOI: 10.2308/tar-2022-0511 ↗

Ignorance Is Bliss: The Screening Effect of (Noisy) Information

Felix Zhiyu Feng · Wenyu Wang · Yufeng Wu · Gaoqing Zhang

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Jan 1, 2025pp. 201-230DOI: 10.2308/tar-2023-0112 ↗

Managing Employee Retention Concerns: Evidence from U.S. Census Data

Eva Labro · James D. Omartian

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Jan 1, 2025pp. 353-379DOI: 10.2308/tar-2021-0363 ↗

ORSO: The Organizational Structure Ontology

Guido L. Geerts · Daniel E. O’Leary

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Jan 1, 2025pp. 261-290DOI: 10.2308/tar-2020-0101 ↗

The Association between PCAOB Revenue-Deficient Audit Engagements and Revenue Quality

Lawrence J. Abbott · Colleen M. Boland · Sean M. McCarthy · Laura A. Swenson

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Jan 1, 2025pp. 1-27DOI: 10.2308/tar-2021-0060 ↗

The Effect of State Minimum Wage Increases on CEO Compensation: Evidence of Labor Donation in Nonprofit Organizations

Steven Balsam · Connie X. Mao · Min Xu · Yinge Zhang

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Jan 1, 2025pp. 29-53DOI: 10.2308/tar-2023-0171 ↗

The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession

Jing Chen · Yiwei Dou · Stephen G. Ryan · Youli Zou

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Jan 1, 2025pp. 113-138DOI: 10.2308/tar-2022-0275 ↗