Volume 98 · Issue 3

May 1, 202322 articles

Accounting for Leases and Corporate Investment

Ciao-Wei Chen · Maria Correia · Oktay Urcan

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May 1, 2023pp. 109-133DOI: 10.2308/tar-2018-0406 ↗

Are Book-Tax Differences Mispriced?

Bradford F. Hepfer

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May 1, 2023pp. 285-306DOI: 10.2308/tar-2020-0181 ↗

Conduit Incentives: Eliciting Cooperation from Workers Outside of Managers’ Control

Susanna Gallani

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May 1, 2023pp. 175-202DOI: 10.2308/tar-2019-0092 ↗

Covers and Front Matter

Authors not recorded

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May 1, 2023pp. i-ivDOI: 10.2308/0001-4826-98.3.i ↗

Deregulation and Board Policies: Evidence from Performance and Risk Exposure Measures Used in Bank CEO Turnover Decisions

Rachel M. Hayes · Xiaoli Tian · Xue Wang

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May 1, 2023pp. 257-283DOI: 10.2308/tar-2018-0752 ↗

Do Firms Respond to Peer Disclosures? Evidence from Disclosures of Clinical Trial Results

Vedran Capkun · Yun Lou · Clemens A. Otto · Yin Wang

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May 1, 2023pp. 71-108DOI: 10.2308/tar-2019-0137 ↗

Do Internal Control Weaknesses Affect Firms’ Demand for Accounting Skills? Evidence from U.S. Job Postings

Janet Gao · Kenneth J. Merkley · Joseph Pacelli · Joseph H. Schroeder

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May 1, 2023pp. 203-228DOI: 10.2308/tar-2020-0109 ↗

Does Public Company Accounting Oversight Board Regulatory Enforcement Deter Low-Quality Audits?

Phillip T. Lamoreaux · Michael Mowchan · Wei Zhang

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May 1, 2023pp. 335-366DOI: 10.2308/tar-2020-0658 ↗

Editorial Policy

Authors not recorded

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May 1, 2023pp. 489-494DOI: 10.2308/0001-4826-98.3.e ↗

Ending at the Wrong Time: The Financial Reporting Consequences of a Uniform Fiscal Year-End

Zhe Li · Kangtao Ye · Cheng Zeng · Bo Zhang

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May 1, 2023pp. 367-396DOI: 10.2308/tar-2018-0461 ↗

ERRATUM

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May 1, 2023pp. 487-487DOI: 10.2308/tar-2023-0186 ↗

Formalizing the Informal: Adopting a Formal Culture-Fit Measurement System in the Employee-Selection Process

Wei Cai

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May 1, 2023pp. 47-70DOI: 10.2308/tar-2020-0753 ↗

Management’s Reporting Motives and the Leniency of Auditors’ Internal Control Evaluations: The Role of Organizational Identification and Auditor-Type

Benjamin P. Commerford · Curtis Mullis · Chad M. Stefaniak

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May 1, 2023pp. 153-173DOI: 10.2308/tar-2020-0428 ↗

May 2023 Placement Ads

Authors not recorded

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May 1, 2023pp. 495-498DOI: 10.2308/0001-4826-98.3.b ↗

Peer Effects and Disclosure Timing: Evidence from Earnings Announcements

Phong Truong

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May 1, 2023pp. 427-458DOI: 10.2308/tar-2020-0311 ↗

Private Information Acquisition via Freedom of Information Act Requests Made to the Securities and Exchange Commission

Stephen Glaeser · Bryce Schonberger · Charles E. Wasley · Jason J. Xiao

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May 1, 2023pp. 229-255DOI: 10.2308/tar-2021-0146 ↗

Stability and Regime Change: The Evolution of Accounting Standards

Hui Chen · Li Yang

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May 1, 2023pp. 135-152DOI: 10.2308/tar-2018-0244 ↗

The Effect of Financial Statement Incomparability on Investment Decisions

Spencer B. Anderson

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May 1, 2023pp. 1-20DOI: 10.2308/tar-2019-0638 ↗

The Effect of Managerial Adverse Experience on Financial Reporting

Thomas R. Kubick · Yijun Li

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May 1, 2023pp. 307-333DOI: 10.2308/tar-2018-0325 ↗

The Effect of Telecommuting on Information Acquisition: Evidence from the U.S. Patent Office

In Gyun Baek

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May 1, 2023pp. 21-46DOI: 10.2308/tar-2020-0153 ↗

The Value of Eliciting Information: Evidence from Sell-Side Analysts

Ari Yezegel

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May 1, 2023pp. 459-486DOI: 10.2308/tar-2020-0308 ↗

What If Borrowers Were Informed about Credit Reporting? Two Natural Field Experiments

Li Liao · Xiumin Martin · Ni Wang · Zhengwei Wang · Jun Yang

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May 1, 2023pp. 397-425DOI: 10.2308/tar-2021-0191 ↗