An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisisLing YangDiscuss this article →February 2022pp. 101433DOI: 10.1016/j.jacceco.2021.101433 ↗
Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industryMatthew S. Ege · Sarah B. StuberDiscuss this article →February 2022pp. 101424DOI: 10.1016/j.jacceco.2021.101424 ↗
Client concerns about information spillovers from sharing audit partnersJung Koo Kang · Clive Lennox · Vivek PandeyDiscuss this article →February 2022pp. 101434DOI: 10.1016/j.jacceco.2021.101434 ↗
Editorial BoardAuthors not recordedDiscuss this article →February 2022pp. 101484DOI: 10.1016/s0165-4101(22)00007-6 ↗
Editorial DataAuthors not recordedDiscuss this article →February 2022pp. 101487DOI: 10.1016/s0165-4101(22)00010-6 ↗
Financial shocks to lenders and the composition of financial covenantsHans B. Christensen · Daniele Macciocchi · Arthur Morris · Valeri V. NikolaevDiscuss this article →February 2022pp. 101426DOI: 10.1016/j.jacceco.2021.101426 ↗
Internal governance and outside directors’ connections to non-director executivesUdi Hoitash · Anahit MkrtchyanDiscuss this article →February 2022pp. 101436DOI: 10.1016/j.jacceco.2021.101436 ↗
On earnings and cash flows as predictors of future cash flowsRay Ball · Valeri V. NikolaevDiscuss this article →February 2022pp. 101430DOI: 10.1016/j.jacceco.2021.101430 ↗
Rocking the boat: How relative performance evaluation affects corporate risk takingTruc Do · Huai Zhang · Luo ZuoDiscuss this article →February 2022pp. 101425DOI: 10.1016/j.jacceco.2021.101425 ↗
The effects of ratings disclosure by bank regulatorsYadav GopalanDiscuss this article →February 2022pp. 101438DOI: 10.1016/j.jacceco.2021.101438 ↗
The need to validate exogenous shocks: Shareholder derivative litigation, universal demand laws and firm behaviorDain C. Donelson · Laura Kettell · John McInnis · Sara ToynbeeDiscuss this article →February 2022pp. 101427DOI: 10.1016/j.jacceco.2021.101427 ↗
When does forecasting GAAP earnings entail unreasonable effort?Henry Laurion · Richard SloanDiscuss this article →February 2022pp. 101437DOI: 10.1016/j.jacceco.2021.101437 ↗
