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A New Wave of Talent: Big 4 Response to New Partner Qualification Requirements in ChinaPietro A. Bianchi · Lin Liao · Miguel Minutti-Meza · Yini WangDiscuss this article →Jul 1, 2026pp. 1-33DOI: 10.2308/tar-2024-0095 ↗
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Employee-Level Real Activities Management, Employee Performance, and Managerial Target SettingMarkus C. Arnold · Kai A. Bauch · Eric W. ChanDiscuss this article →Jul 1, 2026pp. 1-22DOI: 10.2308/tar-2024-0166 ↗
Government-Brokerage Analysts and Market Stabilization: Evidence from ChinaSheng Cao · Xianjie He · Charles C. Y. Wang · Huifang YinDiscuss this article →Jul 1, 2026pp. 1-31DOI: 10.2308/tar-2019-0605 ↗
Inequality Grows in Silence: The Impact of Newspaper Closures on CEO-Worker Pay DisparityJie Chen · Yang Gao · Cheng ZengDiscuss this article →Jul 1, 2026pp. 1-32DOI: 10.2308/tar-2025-0068 ↗
Tax-Induced Shifts in Risk-Taking Incentives and Executive Compensation DesignJennifer L. Blouin · Thomas R. Kubick · John R. RobinsonDiscuss this article →Jul 1, 2026pp. 1-29DOI: 10.2308/tar-2023-0226 ↗
The Consequences of Regulating Ownership for Profitable Tax-Exempt OrganizationsBrian D. Cadman · Elena S. PatelDiscuss this article →Jul 1, 2026pp. 1-30DOI: 10.2308/tar-2023-0208 ↗
The Evolving Make-or-Buy Decision: Strategic Concurrent Sourcing and Capacity ChoiceAnil Arya · Ram N. V. RamananDiscuss this article →Jul 1, 2026pp. 1-24DOI: 10.2308/tar-2025-0280 ↗
The Brand Value of Earnings: An Event Study of Consumer Responses to Earnings AnnouncementsMichael D. Kimbrough · Neeru Paharia · Xu Wang · Sijing WeiDiscuss this article →Dec 1, 2023pp. 1-27DOI: 10.2308/tar-2022-0043 ↗
Do Audit Committees and Auditors Coordinate Effort? Evidence from Risk Areas, Materiality and MeetingsGilad Livne · Maria Tsipouridou · Anthony WoodDiscuss this article →Nov 1, 2023pp. 1-24DOI: 10.2308/tar-2020-0441 ↗
The Effect of Investor Inattention on non-GAAP DisclosureRiddha Basu · Spencer R. Pierce · Andrew StephanDiscuss this article →Oct 18, 2022DOI: 10.2308/tar-2022-0154 ↗
Retraction: Governance and Taxes: Evidence from Regression DiscontinuityAndrew Bird · Stephen A. KarolyiDiscuss this article →Jan 10, 2019pp. 000-000DOI: 10.2308/1558-7967-92.1.000 ↗
A Broader Perspective on Corporate Social Responsibility Research in AccountingDonald V. Moser · Patrick R. MartinDiscuss this article →Sep 30, 2015DOI: 10.2308/accr-50139 ↗
Capital Gains Taxes and Expected Rates of ReturnStephanie A. Sikes · Robert E. VerrecchiaDiscuss this article →Feb 2, 2012pp. 120202130911003DOI: 10.2308/accr-10245 ↗
The Evolution of the IASC into the IASB, and the Challenges it FacesStephen ZeffDiscuss this article →Feb 2, 2012pp. 807DOI: 10.2308/accr-50130 ↗
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