Online First / Unassigned

Records without a confirmed issue. Some may be early publications; others have incomplete issue metadata.

Beyond Greenwashing: Environmental Commitments and Gas Flaring in the African Oil Sector

Samuel Chang · Hans B. Christensen · Andrew McKinley

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Oct 1, 2026pp. 1-36DOI: 10.2308/tar-2025-0361 ↗

Building Better Information: Reporting Technology, Internal Information Frictions, and Investment Efficiency

Philip G. Berger · Feng Li · Lisa Yao Liu · M. H. Franco Wong

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Oct 1, 2026pp. 1-28DOI: 10.2308/tar-2023-0595 ↗

CEO Tax Lock-In and Share Pledging

Jonathan Underwood · Benjamin P. Yost

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Oct 1, 2026pp. 1-29DOI: 10.2308/tar-2025-0006 ↗

Determinants and Consequences of Auditors’ Consultations with the National Office

Matthew G. Sherwood · Miguel Minutti-Meza · Aleksandra B. Zimmerman

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Oct 1, 2026pp. 1-33DOI: 10.2308/tar-2024-0348 ↗

Do Commercial Property Taxes Affect Business Microlocation Decisions?

Brayden D. Bulloch · Fabio B. Gaertner · Jeffrey L. Hoopes

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Oct 1, 2026pp. 1-31DOI: 10.2308/tar-2025-0248 ↗

From Text to Beta: Macroeconomic Disclosures and Firm-Level Systematic Risk

Cameron Holstead · Alon Kalay · Gil Sadka · Federico Siano

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Oct 1, 2026pp. 1-39DOI: 10.2308/tar-2024-0833 ↗

Social Media Toxicity and Capital Markets

Elizabeth Blankespoor · Jedson Pinto · Kirti Sinha

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Oct 1, 2026pp. 1-31DOI: 10.2308/tar-2024-0017 ↗

Tax-Related Key Audit Matters and Changes in Multinational Income Shifting

Christof Beuselinck · Nathan C. Goldman · Jochen Pierk · Cinthia Valle Ruiz

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Oct 1, 2026pp. 1-25DOI: 10.2308/tar-2024-0168 ↗

The Effect of Global Intangible Low-Taxed Income Tax on U.S. Multinational Companies’ Cross-Border Tangible Investments

Jingjing Huang · Benjamin Osswald · Ryan J. Wilson

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Oct 1, 2026pp. 1-31DOI: 10.2308/tar-2024-0158 ↗

Unwinding Loan Prospecting Pressure through Renegotiation: The Role of Loan Officer Changes in Debt Contracting

Jessie Cheong · Jung Koo Kang · Regina Wittenberg-Moerman

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Oct 1, 2026pp. 1-31DOI: 10.2308/tar-2025-0120 ↗

Academic Freedom as Social Freedom: A Normative Reconstruction and Critique of the Accounting Discipline

Thomas Ahrens · Jan A. Pfister

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Sep 1, 2026pp. 1-25DOI: 10.2308/tar-2025-0350 ↗

Auditor-Employed Tax Experts and Audit Quality

Andrew M. Bauer · Miguel Minutti-Meza · Saad Siddiqui · Aleksandra B. Zimmerman

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Sep 1, 2026pp. 1-31DOI: 10.2308/tar-2023-0495 ↗

Exchange-Traded Fund Flows and Valuation

Yuan Zou

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Sep 1, 2026pp. 1-25DOI: 10.2308/tar-2023-0303 ↗

Financial Statement Audits of Private Firms and IRS Enforcement Outcomes

Michele S. Mullaney · Bridget Stomberg · Brian Williams

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Sep 1, 2026pp. 1-23DOI: 10.2308/tar-2023-0662 ↗

Option Value of Auditing: Evidence from Post-Audit Career Advancement

Jingwen Yang

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Sep 1, 2026pp. 1-27DOI: 10.2308/tar-2024-0371 ↗

Regulating Financial Advice: Evidence from the Municipal Bond Market

Jacquelyn Gillette · Gabriel Pündrich · Ari Yezegel

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Sep 1, 2026pp. 1-31DOI: 10.2308/tar-2024-0006 ↗

Stay In Your Own Lane: Navigating the Challenges of Upward Knowledge Sharing in Hierarchical Audit Teams

Tina D. Carpenter · Margaret H. Christ · Miranda T. Hugie

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Sep 1, 2026pp. 1-25DOI: 10.2308/tar-2024-0518 ↗

Subjective Performance Evaluation in the Presence of a Third Party

Jan Bouwens · Christian Hofmann · Peter Kroos · Christopher Lechner

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Sep 1, 2026pp. 1-24DOI: 10.2308/tar-2024-0091 ↗

The Issuance and Design of Sustainability-Linked Loans

Aleksander A. Aleszczyk · Maria Loumioti · George Serafeim

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Sep 1, 2026pp. 1-32DOI: 10.2308/tar-2024-0791 ↗

The Nonproduction of an Accounting Standard: Climate Change, Emissions Trading, and Legitimacy Shielding

Jonathan Tweedie · Marian Konstantin Gatzweiler · Matteo Ronzani · Max Baker

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Sep 1, 2026pp. 1-32DOI: 10.2308/tar-2025-0166 ↗

What Do Inventories Tell about the Future Economy?

Yuanzhen Lyu

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Sep 1, 2026pp. 1-31DOI: 10.2308/tar-2024-0189 ↗

An Empirical Investigation of New and Existing Non-GAAP Exclusion Quality Indicators

Samuel O. Davidson · Enrique A. Gomez · Frank Heflin · Dana Wallace

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Aug 1, 2026pp. 1-33DOI: 10.2308/tar-2023-0299 ↗

Benefits of Bank-Collateralized Loan Obligation Relationships: Evidence from Bankruptcy and Restructuring Outcomes of Collateralized Loan Obligation-Held Loans

Yupeng Lin · Dushyantkumar Vyas · Wanrong Xu

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Aug 1, 2026pp. 1-28DOI: 10.2308/tar-2024-0758 ↗

Broker In-House ESG Research

Yixin Wei · Steven F. Cahan · Li Chen

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Aug 1, 2026pp. 1-31DOI: 10.2308/tar-2023-0401 ↗

Circuitousness in Disclosure Narratives

Nicholas Guest · Jiawen Yan

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Aug 1, 2026pp. 1-39DOI: 10.2308/tar-2023-0731 ↗

Does Anti-Tax Avoidance Regulation Curb Industry Concentration?

John Gallemore · Martin Jacob · Jesse Marangoni · Christian P. H. Peters

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Aug 1, 2026pp. 1-26DOI: 10.2308/tar-2025-0338 ↗

Domestic Product Market Impacts of Politically Motivated Foreign Tariffs

Carlyle S. Burd · Duke Ferguson

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Aug 1, 2026pp. 1-28DOI: 10.2308/tar-2024-0708 ↗

Managerial Accountants and Investment Efficiency

Michael Iselin · Jacob Ott · Youli Zou

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Aug 1, 2026pp. 1-31DOI: 10.2308/tar-2023-0699 ↗

Social Tax Discontent and Individual Tax Avoidance

Andrew Belnap · Kevin R. Standridge · Jacob R. Thornock · Braden Williams

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Aug 1, 2026pp. 1-31DOI: 10.2308/tar-2023-0689 ↗

The Debt Market Role of Asset Valuation Uncertainty

Aleksander A. Aleszczyk · Florin P. Vasvari · Dushyantkumar Vyas

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Aug 1, 2026pp. 1-31DOI: 10.2308/tar-2023-0477 ↗