Volume 62 · Issue 2

May 202413 articles

Bank Supervision and Organizational Capital: The Case of Minority Lending

BYEONGCHAN AN · ROBERT BUSHMAN · ANYA KLEYMENOVA · RIMMY E. TOMY

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May 2024pp. 505-549DOI: 10.1111/1475-679x.12529 ↗

Earnings News and Over‐the‐Counter Markets

STEFAN J. HUBER · CHONGHO KIM · EDWARD M. WATTS

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May 2024pp. 701-735DOI: 10.1111/1475-679x.12522 ↗

How Does Management Voluntary Disclosure Behavior Influence Auditors’ Judgments?

SEAN M. HILLISON · KAMBER D. VITTORI

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May 2024pp. 675-699DOI: 10.1111/1475-679x.12531 ↗

Issue Information ‐ Request for Papers

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May 2024pp. 448-448DOI: 10.1111/1475-679x.12536 ↗

Issue Information ‐ Request for Registered Reports

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May 2024pp. 449-450DOI: 10.1111/1475-679x.12537 ↗

Issue Information ‐ Standing Call for Proposals for

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May 2024pp. 451-451DOI: 10.1111/1475-679x.12538 ↗

Issue Information ‐ TOC

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May 2024pp. 447-447DOI: 10.1111/1475-679x.12539 ↗

Occupational Licensing and Minority Participation in Professional Labor Markets

ANDREW G. SUTHERLAND · MATTHIAS UCKERT · FELIX W. VETTER

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May 2024pp. 453-503DOI: 10.1111/1475-679x.12518 ↗

Payment Practices Transparency and Customer‐Supplier Dynamics

JODY GREWAL · ADITYA MOHAN · GERARDO PÉREZ‐CAVAZOS

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May 2024pp. 635-674DOI: 10.1111/1475-679x.12521 ↗

The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation

GUS DE FRANCO · YUYAN GUAN · YIBIN ZHOU · XINDONG ZHU

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May 2024pp. 589-634DOI: 10.1111/1475-679x.12519 ↗

The Real Effects of Supply Chain Transparency Regulation: Evidence from Section 1502 of the Dodd–Frank Act

BOK BAIK · OMRI EVEN‐TOV · RUSSELL HAN · DAVID PARK

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May 2024pp. 551-587DOI: 10.1111/1475-679x.12530 ↗

Treatment of Accounting Changes and Covenant Violation Errors

CHUNMEI ZHU

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May 2024pp. 783-824DOI: 10.1111/1475-679x.12515 ↗

Wrong Kind of Transparency? Mutual Funds’ Higher Reporting Frequency, Window Dressing, and Performance

XIANGANG XIN · P. ERIC YEUNG · ZILONG ZHANG

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May 2024pp. 737-781DOI: 10.1111/1475-679x.12527 ↗