Volume 95 · Issue 6

Nov 1, 202020 articles

An Empirical Analysis of Employee Responses to Bonuses and Penalties

Wim A. Van der Stede · Anne Wu · Steve Yu-Ching Wu

Discuss this article →

Nov 1, 2020pp. 395-412DOI: 10.2308/tar-2017-0141 ↗

Annual Editor Report

Mary E. Barth

Discuss this article →

Nov 1, 2020pp. 1-22DOI: 10.2308/accr-10804 ↗

Are Investors Warned by Disclosure of Conflicts of Interest? The Moderating Effect of Investment Horizon

Yuanyuan Liu · Zhongwei Huang · Like Jiang · William F. Messier

Discuss this article →

Nov 1, 2020pp. 291-310DOI: 10.2308/tar-2017-0284 ↗

Can Auditors Pursue Firm-Level Goals Nonconsciously on Audits of Complex Estimates? An Examination of the Joint Effects of Tone at the Top and Management's Specialist

Jonathan S. Pyzoha · Mark H. Taylor · Yi-Jing Wu

Discuss this article →

Nov 1, 2020pp. 367-394DOI: 10.2308/tar-2016-0223 ↗

Covers and Front Matter

Authors not recorded

Discuss this article →

Nov 1, 2020pp. i-xiDOI: 10.2308/1558-7967-95.6.i ↗

Do Global Audit Firm Networks Apply Consistent Audit Methodologies across Jurisdictions? Evidence from Financial Reporting Comparability

Matthew S. Ege · Young Hoon Kim · Dechun Wang

Discuss this article →

Nov 1, 2020pp. 151-179DOI: 10.2308/tar-2018-0294 ↗

Do Type II Subsequent Events Impair Financial Reporting Quality?

Keith Czerney · Jaime J. Schmidt · Anne M. Thompson · Wei Zhu

Discuss this article →

Nov 1, 2020pp. 97-123DOI: 10.2308/accr-52662 ↗

Earnings and Firm Value in the Presence of Real Options

Moritz Hiemann

Discuss this article →

Nov 1, 2020pp. 263-289DOI: 10.2308/tar-2017-0019 ↗

Editorial Policy

Authors not recorded

Discuss this article →

Nov 1, 2020pp. 413-417DOI: 10.2308/1558-7967-95.6.413 ↗

How Calibration Committees Can Mitigate Performance Evaluation Bias: An Analysis of Implicit Incentives

Isabella Grabner · Judith Künneke · Frank Moers

Discuss this article →

Nov 1, 2020pp. 213-233DOI: 10.2308/tar-2016-0662 ↗

How Do Look-Back Analyses and Evidence Specificity Affect Auditors' Planning Judgments?

Ann G. Backof · Roger D. Martin · Jane Thayer

Discuss this article →

Nov 1, 2020pp. 51-72DOI: 10.2308/tar-2016-0660 ↗

Individual Analysts' Stock Recommendations, Earnings Forecasts, and the Informativeness of Conference Call Question and Answer Sessions

William J. Mayew · Mani Sethuraman · Mohan Venkatachalam

Discuss this article →

Nov 1, 2020pp. 311-337DOI: 10.2308/tar-2017-0226 ↗

Information Externalities and Voluntary Disclosure: Evidence from a Major Customer's Earnings Announcement

Young Jun Cho · Yongtae Kim · Yoonseok Zang

Discuss this article →

Nov 1, 2020pp. 73-96DOI: 10.2308/tar-2017-0129 ↗

Innovative Accounting Interviewing: A Comparison of Real and Virtual Accounting Interviewers

Matthew D. Pickard · Ryan Schuetzler · Joseph S. Valacich · David A. Wood

Discuss this article →

Nov 1, 2020pp. 339-366DOI: 10.2308/tar-2017-0235 ↗

Institutional Investor Attention and Firm Disclosure

Inna Abramova · John E. Core · Andrew Sutherland

Discuss this article →

Nov 1, 2020pp. 1-21DOI: 10.2308/tar-2018-0494 ↗

November 2020 Placement Ads

Authors not recorded

Discuss this article →

Nov 1, 2020pp. bmi-bmiiDOI: 10.2308/accr-10759 ↗

Team Incentives and Bonus Floors in Relational Contracts

Jonathan C. Glover · Hao Xue

Discuss this article →

Nov 1, 2020pp. 181-212DOI: 10.2308/tar-2016-0630 ↗

The Dark Side of Low Financial Reporting Frequency: Investors' Reliance on Alternative Sources of Earnings News and Excessive Information Spillovers

Salman Arif · Emmanuel T. De George

Discuss this article →

Nov 1, 2020pp. 23-49DOI: 10.2308/tar-2017-0018 ↗

Understanding the Determinants of Analyst Target Price Implied Returns

Patricia M. Dechow · Haifeng You

Discuss this article →

Nov 1, 2020pp. 125-149DOI: 10.2308/tar-2015-0265 ↗

When the Boss Comes to Town: The Effects of Headquarters' Visits on Facility-Level Misconduct

Jonas Heese · Gerardo Pérez-Cavazos

Discuss this article →

Nov 1, 2020pp. 235-261DOI: 10.2308/tar-2019-0068 ↗