Volume 97 · Issue 7

Nov 1, 202221 articles

Annual Editor Report

W. Robert Knechel

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Nov 1, 2022pp. 1-19DOI: 10.2308/accr-10849 ↗

Are Tax Havens and Offshore Financial Centers Cracked Down On? A Study on the International Standard of Exchange of Information on Request

Yijun Li · Mark (Shuai) Ma

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Nov 1, 2022pp. 295-318DOI: 10.2308/tar-2019-0553 ↗

Auditor Specialization and Information Spillovers

Evgeny Petrov · Phillip C. Stocken

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Nov 1, 2022pp. 401-428DOI: 10.2308/tar-2020-0423 ↗

Client Consulting Opportunities and the Reemergence of Big 4 Consulting Practices: Implications for the Audit Market

Elizabeth N. Cowle · Tyler J. Kleppe · James R. Moon · Jonathan E. Shipman

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Nov 1, 2022pp. 135-168DOI: 10.2308/tar-2019-0557 ↗

Consequences of Prescribed Disclosure Timeliness: Evidence from Acceleration of the Form 8-K Filing Deadline

Jessica Watkins

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Nov 1, 2022pp. 429-463DOI: 10.2308/tar-2019-0577 ↗

Corporate Governance and Tax Avoidance: Evidence from U.S. Cross-Listing

Ruiyuan Chen · Sadok El Ghoul · Omrane Guedhami · He Wang · Yang Yang

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Nov 1, 2022pp. 49-78DOI: 10.2308/tar-2019-0296 ↗

Covers and Front Matter

Authors not recorded

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Nov 1, 2022pp. i-xiDOI: 10.2308/1558-7967-97.7.i ↗

Does Seeking Audit Evidence Impede the Willingness to Impose Audit Adjustments?

Steven J. Kachelmeier · Dan Rimkus

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Nov 1, 2022pp. 269-293DOI: 10.2308/tar-2019-0613 ↗

Editorial Policy

Authors not recorded

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Nov 1, 2022pp. 465-470DOI: 10.2308/1558.7967.97.7.465 ↗

Expected Loan Loss Provisioning: An Empirical Model

Yao Lu · Valeri V. Nikolaev

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Nov 1, 2022pp. 319-346DOI: 10.2308/tar-2019-0128 ↗

Fair Value Measurement Discretion and Opportunistic Avoidance of Impairment Loss Recognition

Leslie D. Hodder · Amy G. Sheneman

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Nov 1, 2022pp. 243-268DOI: 10.2308/tar-2019-0444 ↗

Forecast Withdrawals and Reporting Reputation

Nathan T. Marshall · A. Nicole Skinner

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Nov 1, 2022pp. 347-377DOI: 10.2308/tar-2020-0303 ↗

Improving Performance on Low-Level Audit Tasks: The Interactive Effect of Regulatory Fit and Professional Identity

Kim I. Mendoza · Amanda Winn

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Nov 1, 2022pp. 379-400DOI: 10.2308/tar-2020-0188 ↗

Incorporating Financial Statement Information to Improve Forecasts of Corporate Taxable Income

Danielle H. Green · Erin Henry · Sarah M. Parsons · George A. Plesko

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Nov 1, 2022pp. 169-192DOI: 10.2308/tar-2020-0074 ↗

Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences

Richard C. Hatfield · Curtis E. Mullis · Ken T. Trotman

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Nov 1, 2022pp. 223-241DOI: 10.2308/tar-2020-0205 ↗

Non-Price and Price Performance Vesting Provisions and CEO Incentives

John E. Core · Heidi A. Packard

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Nov 1, 2022pp. 109-134DOI: 10.2308/tar-2019-0527 ↗

November 2022 Placement Ads

Authors not recorded

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Nov 1, 2022pp. bmi-bmviiDOI: 10.2308/accr-10820 ↗

The Determinants and Informativeness of Non-GAAP Revenue Disclosures

John L. Campbell · Kurt H. Gee · Zac Wiebe

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Nov 1, 2022pp. 23-48DOI: 10.2308/tar-2020-0466 ↗

The Effect of Past Performance and Task Type on Managers' Target Setting Decisions: An Experimental Investigation

Markus C. Arnold · Martin Artz · Ivo D. Tafkov

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Nov 1, 2022pp. 1-22DOI: 10.2308/tar-2021-0103 ↗

The Role of Gender in the Aggressive Questioning of CEOs During Earnings Conference Calls

Joseph Comprix · Kerstin Lopatta · Sebastian A. Tideman

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Nov 1, 2022pp. 79-107DOI: 10.2308/tar-2019-1029 ↗

The Value of Auditor Industry Specialization: Evidence from a Structural Model

Qiang Guo · Christopher Koch · Aiyong Zhu

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Nov 1, 2022pp. 193-222DOI: 10.2308/tar-2020-0525 ↗