Volume 61 · Issue 5

December 202313 articles

Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?

Oliver Binz · Robert Hills · Matthew Kubic

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December 2023pp. 1479-1530DOI: 10.1111/1475-679x.12480 ↗

Do Governments Hide Resources from Unions? The Influence of Public Sector Unions on Reported Discretionary Fund Balance Ratios

ANGELA K. GORE · YUAN JI · SUSAN L. KULP

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December 2023pp. 1735-1770DOI: 10.1111/1475-679x.12497 ↗

Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending

ALLISON NICOLETTI · CHRISTINA ZHU

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December 2023pp. 1827-1871DOI: 10.1111/1475-679x.12498 ↗

Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls

RACHEL W. FLAM · JEREMIAH GREEN · JOSHUA A. LEE · NATHAN Y. SHARP

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December 2023pp. 1591-1631DOI: 10.1111/1475-679x.12504 ↗

Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force

ROBERT R. CARNES · DANE M. CHRISTENSEN · PAUL E. MADSEN

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December 2023pp. 1531-1589DOI: 10.1111/1475-679x.12501 ↗

Issue Information ‐ Request for Papers

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December 2023pp. 1420-1420DOI: 10.1111/1475-679x.12449 ↗

Issue Information ‐ Request for Registered Reports

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December 2023pp. 1421-1422DOI: 10.1111/1475-679x.12511 ↗

Issue Information ‐ Standing Call for Proposals for

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December 2023pp. 1423-1423DOI: 10.1111/1475-679x.12512 ↗

Issue Information ‐ TOC

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December 2023pp. 1419-1419DOI: 10.1111/1475-679x.12451 ↗

Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor

LINDSEY A. GALLO · KENDALL V. LYNCH · RIMMY E. TOMY

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December 2023pp. 1633-1698DOI: 10.1111/1475-679x.12502 ↗

Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution

TRAVIS CHOW · ZHONGWEN FAN · LI HUANG · OLIVER ZHEN LI · SIMAN LI

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December 2023pp. 1425-1477DOI: 10.1111/1475-679x.12500 ↗

The Effect of Client Industry Agglomerations on Auditor Industry Specialization

W. ROBERT KNECHEL · DEVIN WILLIAMS

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December 2023pp. 1771-1825DOI: 10.1111/1475-679x.12503 ↗

The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation

ITAY GOLDSTEIN · SHIJIE YANG · LUO ZUO

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December 2023pp. 1699-1733DOI: 10.1111/1475-679x.12496 ↗