Volume 64 · Issue 2

May 202614 articles

Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis

RAY RUI GAO · YIFEI LU

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May 2026pp. 831-884DOI: 10.1111/1475-679x.70026 ↗

Corporate Litigation, Governance, and the Role of Law Firms

FRANK ALLEN FERRELL · ALBERTO MANCONI · EKATERINA NERETINA · WILLIAM POWLEY · LUC RENNEBOOG

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May 2026pp. 763-830DOI: 10.1111/1475-679x.70021 ↗

Do Earnings Announcements Affect Employee Spending? Evidence from Transaction Data*

Ben Lourie · Alexander Nekrasov · Phong Truong · Chenqi Zhu

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May 2026pp. 979-1020DOI: 10.1111/1475-679x.70027 ↗

Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct

JENNI KALLUNKI · JUHA‐PEKKA KALLUNKI · WAYNE LANDSMAN · EMMA‐RIIKKA MYLLYMÄKI · LASSE NIEMI

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May 2026pp. 561-632DOI: 10.1111/1475-679x.70028 ↗

Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism

XIAOXING LI · JOSEPH F. BRAZEL · ANNA GOLD · JUSTIN LEIBY

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May 2026pp. 885-922DOI: 10.1111/1475-679x.70014 ↗

Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments

Joe Croom

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May 2026pp. 681-719DOI: 10.1111/1475-679x.70017 ↗

Issue Information ‐ Request for Papers

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May 2026pp. 558-558DOI: 10.1111/1475-679x.70047 ↗

Issue Information ‐ Standing Call for Proposals for

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May 2026pp. 559-559DOI: 10.1111/1475-679x.70048 ↗

Issue Information ‐ TOC

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May 2026pp. 557-557DOI: 10.1111/1475-679x.70046 ↗

Macroeconomic Information Acquisition Around Earnings Clusters

ELIA FERRACUTI · GARY LIND

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May 2026pp. 721-761DOI: 10.1111/1475-679x.70020 ↗

Profit Persistence in the U.S. Audit Market

WILLIAM A. CICONTE · ANDREW R. KITTO

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May 2026pp. 633-679DOI: 10.1111/1475-679x.70029 ↗

Reporting Regulation and Private Firms' Bank Credit

ANTONIO MORETA

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May 2026pp. 1021-1086DOI: 10.1111/1475-679x.70025 ↗

Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds

YICHANG LIU · JOSHUA MADSEN · FRANK S. ZHOU

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May 2026pp. 923-978DOI: 10.1111/1475-679x.70013 ↗

The Determinants of ESG Ratings: Rater Ownership Matters

Dragon Yongjun Tang · Jiali Yan · Yaqiong Yao

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May 2026pp. 1087-1130DOI: 10.1111/1475-679x.70016 ↗