Volume 100 · Issue 6

Nov 1, 202518 articles

Accounting Measurement Rules in the Presence of Higher-Order Uncertainty

Phillip C. Stocken · Gaoqing Zhang

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Nov 1, 2025pp. 263-283DOI: 10.2308/tar-2023-0259 ↗

Digital Traffic, Financial Performance, and Stock Valuation

Christopher S. Armstrong · Yaniv Konchitchki · Biwen Zhang

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Nov 1, 2025pp. 29-60DOI: 10.2308/tar-2023-0133 ↗

Do Firms Respond to Auditors’ Red Flags? Evidence from Goodwill Impairment Key Audit Matter Disclosures

Ionela Andreicovici · Anne Jeny · Daphne Lui

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Nov 1, 2025pp. 1-27DOI: 10.2308/tar-2020-0437 ↗

Experimental and Archival Research in Auditing: Complementarities, Convergence, and Future Directions

Mark W. Nelson

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Nov 1, 2025pp. 385-403DOI: 10.2308/tar-2025-0477 ↗

Forced Remediation: The Use of Corporate Monitors in Sanctions for Misconduct

Rebecca L. Files · Gerald S. Martin · Yan Sun

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Nov 1, 2025pp. 139-170DOI: 10.2308/tar-2022-0220 ↗

Innovative Capital Markets Research and Accounting Practitioners

Carolyn M. Callahan

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Nov 1, 2025pp. 419-430DOI: 10.2308/tar-2025-0273 ↗

Insights from 100 Years of The Accounting Review : An External Reporting Perspective

Richard G. Sloan

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Nov 1, 2025pp. 405-417DOI: 10.2308/tar-2025-0485 ↗

International Rotations in Globally Networked Public Accounting Firms: Brokering Quality Control

Kimberly D. Westermann · Denise Hanes Downey

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Nov 1, 2025pp. 335-358DOI: 10.2308/tar-2022-0424 ↗

Local-Thinking Bias

Ed deHaan · Charles M. C. Lee · Wei Ting Loh

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Nov 1, 2025pp. 87-112DOI: 10.2308/tar-2024-0453 ↗

Measuring Cash Flows: A Guide for Researchers

Ciao-Wei Chen · Samuel J. Melessa · Richard D. Mergenthaler · Heejin Ohn

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Nov 1, 2025pp. 61-86DOI: 10.2308/tar-2022-0143 ↗

Predicting Material Misstatements Using Machine Learning

Chanyuan Zhang Parker · Lanxin Jiang · Soohyun Cho · Miklos A. Vasarhelyi

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Nov 1, 2025pp. 225-262DOI: 10.2308/tar-2024-0035 ↗

Reliance on Algorithmic Estimates: The Joint Influence of Algorithm Adaptability and Estimation Uncertainty

Jenny W. Ulla · Benjamin P. Commerford

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Nov 1, 2025pp. 285-308DOI: 10.2308/tar-2024-0109 ↗

Renegotiation Costs and Debt Contract Design

Scott D. Dyreng · Elia Ferracuti · Arthur K. Morris

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Nov 1, 2025pp. 113-138DOI: 10.2308/tar-2023-0418 ↗

Tax Research in Accounting: A Look Forward

Michelle Hanlon

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Nov 1, 2025pp. 359-371DOI: 10.2308/tar-2025-0479 ↗

The Impact of Regulatory Leniency on Compliance: Evidence from the Municipalities Continuing Disclosure Cooperation Initiative

Mark G. Maffett · Delphine Samuels · Frank S. Zhou

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Nov 1, 2025pp. 197-224DOI: 10.2308/tar-2023-0067 ↗

Thoughts on Management Accounting Research at The Accounting Review ’s Centennial

Eva Labro

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Nov 1, 2025pp. 373-384DOI: 10.2308/tar-2025-0481 ↗

To Talk or Not to Talk: When Analysts with Social Ties to Firm Managers Acquire Bad News

Kaigang He · Zengquan Li · Yong George Yang · Ivy Xiying Zhang

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Nov 1, 2025pp. 171-196DOI: 10.2308/tar-2022-0492 ↗

Voluntary Disclosure Quality and Analyst Coverage

James D. Warren

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Nov 1, 2025pp. 309-333DOI: 10.2308/tar-2021-0137 ↗