Volume 101 · Issue 3

May 1, 202617 articles

Analyst Rational Inattention: Evidence from CEO Turnover Events

R. Thomas Godwin · Theodore H. Goodman · R. Christopher Small

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May 1, 2026pp. 257-280DOI: 10.2308/tar-2022-0684 ↗

Conflicted Regulators: Indirect Revolving-Door Connections in SEC Filing Reviews

Matthew Kubic · Rui Silva · Sara Toynbee

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May 1, 2026pp. 343-376DOI: 10.2308/tar-2023-0242 ↗

Constructing Carbon Abatement Cost Curves

Gunther Glenk · Rebecca Meier · Stefan Reichelstein

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May 1, 2026pp. 223-255DOI: 10.2308/tar-2025-0315 ↗

Current Expected Credit Losses (CECL) Standard and Banks’ Information Production

Sehwa Kim · Seil Kim · Anya Kleymenova · Rongchen Li

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May 1, 2026pp. 493-526DOI: 10.2308/tar-2022-0314 ↗

Do Consulting Services Affect Audit Quality? Evidence from the Workforce

Anastassia Fedyk · Tatiana Fedyk · James Hodson · Natalya Khimich

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May 1, 2026pp. 191-222DOI: 10.2308/tar-2022-0572 ↗

Economic Consequences of Political Polarization: Evidence from an SEC Shutdown and Its Effect on Insider Trading

Daniel A. Bens · Gavin Cassar · Ying Huang · Thomas Keusch

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May 1, 2026pp. 39-66DOI: 10.2308/tar-2025-0007 ↗

How Good Is Goodwill Accounting? Comparative Evidence on Post-FAS 141(R) Acquired Intangibles Accounting

Anne Beatty · Scott Liao · Joseph P. Weber

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May 1, 2026pp. 1-37DOI: 10.2308/tar-2024-0009 ↗

Income Statement Expense Disaggregation

James J. Blann · James R. Moon

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May 1, 2026pp. 137-165DOI: 10.2308/tar-2023-0545 ↗

Mandatory Disclosure and Takeovers: Evidence from Private Banks

Urooj Khan · Doron Nissim · Jing Wen

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May 1, 2026pp. 315-341DOI: 10.2308/tar-2023-0611 ↗

Political Corruption and CEO Compensation Design

Jingyu Yang · Yangxin Yu · Liu Zheng

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May 1, 2026pp. 441-465DOI: 10.2308/tar-2023-0359 ↗

Principal-versus-Agent Considerations in Revenue Recognition Under ASC 606 and Compliance Risk

Kai Du · Henock Louis · Brent A. Schmidt · Shuyang Wang

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May 1, 2026pp. 467-492DOI: 10.2308/tar-2022-0298 ↗

The 2003 U.S. Dividend Tax Cut, Small Business Loan Supply, and the Real Economy

Oliver Zhen Li · Yupeng Lin · Keyuan Zhang

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May 1, 2026pp. 377-411DOI: 10.2308/tar-2023-0444 ↗

The Evolution of Performance Measurement, Career Development, and Compensation for Audit Partners in the Context of Public Scrutiny

Olof Bik · Jan Bouwens · W. Robert Knechel · Yuxia Zou

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May 1, 2026pp. 103-135DOI: 10.2308/tar-2021-0569 ↗

The Importance of Conscientiousness to Audit Quality: Engagement Partner Graduate Thesis Typos and Audit Adjustments

Xianjie He · Jeffrey Pittman · Shuwei Sun · Zili Zhuang

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May 1, 2026pp. 281-313DOI: 10.2308/tar-2024-0397 ↗

Tough Ratings, Tougher Sell: How Different Types of Adjustment Affect Managers’ Asymmetric Algorithm Use in Performance Evaluation Judgments

Fangbin Lin · Mandy M. Cheng · Kerry A. Humphreys

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May 1, 2026pp. 413-440DOI: 10.2308/tar-2023-0610 ↗

Using GPT to Measure Business Complexity

Darren Bernard · Elizabeth Blankespoor · Ties de Kok · Sara Toynbee

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May 1, 2026pp. 67-102DOI: 10.2308/tar-2023-0716 ↗

“Trying to Get Out from under Water”: Paradox and Power in the Audit Senior Associate Role

Emily S. Blum · Kris Hoang

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May 1, 2026pp. 167-190DOI: 10.2308/tar-2022-0532 ↗