Volume 100 · Issue 3

May 1, 202519 articles

Covers and Front Matter

Authors not recorded

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May 1, 2025pp. i-viDOI: 10.2308/0001-4826-100.3.i ↗

Customer Shopping Behavior and the Persistence of Revenues and Earnings

Hengda Jin · Stephen R. Stubben · Karen Ton

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May 1, 2025pp. 307-332DOI: 10.2308/tar-2022-0493 ↗

Do Audit Firms’ Financial Statements Provide Information about Audit Quality?

Shaohua He · Ling Lei Lisic · Liang Tan · K. Philip Wang

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May 1, 2025pp. 221-249DOI: 10.2308/tar-2021-0527 ↗

Do Managers Pursue Their Budget Goals Using Revenues or Expenses?

Scott B. Jackson · Leigh Salzsieder · Tammie J. Schaefer

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May 1, 2025pp. 251-276DOI: 10.2308/tar-2023-0341 ↗

Do Reporting Incentives and Consequences Change under the New Lease Accounting Standard?

Derek M. Christensen · Thomas J. Linsmeier · Daniel D. Wangerin

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May 1, 2025pp. 159-185DOI: 10.2308/tar-2022-0266 ↗

Does Disclosure Regulation Affect Mutual Fund Families’ Proxy Voting?

Eunjee Kim

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May 1, 2025pp. 333-361DOI: 10.2308/tar-2022-0653 ↗

Does Litigation Risk Shape Environmental Disclosure Decisions? Evidence from Peers’ Environmental Disclosure Lawsuits

Scott A. Robinson · A. Nicole Skinner · Jasmine Wang

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May 1, 2025pp. 445-475DOI: 10.2308/tar-2023-0352 ↗

EDGAR Implementation, Unionization, and Strategic Disclosure

Daniel Aobdia · Lin Cheng · Qin Tan · Xuan Wu

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May 1, 2025pp. 1-34DOI: 10.2308/tar-2023-0179 ↗

Editorial Policy

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May 1, 2025pp. 477-482DOI: 10.2308/0001-4826-100.3.e ↗

How Resilient Are Firms’ Financial Reporting Processes to the Sudden Loss of a CFO? Evidence from Sudden Deaths

Sarah E. McVay · MaryJane R. Rabier

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May 1, 2025pp. 395-419DOI: 10.2308/tar-2023-0354 ↗

Media Exposure and Corporate Labor Investment Decisions

Vishal P. Baloria · Alvis K. Lo · Susan Shu

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May 1, 2025pp. 79-105DOI: 10.2308/tar-2022-0615 ↗

Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers

Peter D. Easton · Stephannie A. Larocque · Paul Mason · Steven Utke

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May 1, 2025pp. 187-219DOI: 10.2308/tar-2023-0291 ↗

Public Company Auditing Around the Securities Exchange Act: Historical Lessons for ESG Assurance

Thomas Bourveau · Matthias Breuer · Jeroen K. G. Koenraadt · Robert Stoumbos

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May 1, 2025pp. 107-138DOI: 10.2308/tar-2021-0395 ↗

Seemingly Self-Sabotaging Disclosures

Anil Arya · Ram N. V. Ramanan

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May 1, 2025pp. 59-78DOI: 10.2308/tar-2024-0146 ↗

The Effects of Relative Performance Information and Work-Training Tradeoff on Employees’ Skill Development: An Experimental Investigation

Markus C. Arnold · Bei Shi · Ivo D. Tafkov · Elien Voermans

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May 1, 2025pp. 35-58DOI: 10.2308/tar-2023-0670 ↗

The Power of Sharing Failures: The Effects of Failure Disclosure on Exploration Performance

Clara Xiaoling Chen · Xian Huang · Laura W. Wang

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May 1, 2025pp. 139-158DOI: 10.2308/tar-2023-0251 ↗

Two-Sided Matching in the Audit Market

Ken Li · Maureen McNichols · Aneesh Raghunandan

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May 1, 2025pp. 363-394DOI: 10.2308/tar-2022-0074 ↗

Using Blockchain, Non-Fungible Tokens, and Smart Contracts to Track and Report Greenhouse Gas Emissions

J. Gregory Jenkins · Eric M. Negangard · Mark D. Sheldon

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May 1, 2025pp. 277-305DOI: 10.2308/tar-2023-0222 ↗

Where Do I Belong? Prospective Relative Performance Information under High- and Low-Performing Reference Groups

Petra Nieken · Anna Ressi

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May 1, 2025pp. 421-444DOI: 10.2308/tar-2023-0275 ↗