Online First / Unassigned

Records without a confirmed issue. Some may be early publications; others have incomplete issue metadata.

Unintended Regulatory Spillovers: The Impact of Bank Regulatory Oversight on Environmental Enforcement

John Gallemore · Vincent Giese

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Oct 13, 2026DOI: 10.1111/1475-679x.70088 ↗

The effect of the mandatory disclosure of corporate tax returns on reporting bias

ERIC J. ALLEN · HENRY L. FRIEDMAN · AYDIN UYSAL

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Oct 11, 2026DOI: 10.1111/1475-679x.70087 ↗

Mimicking Regulatory Peers

MINJAE KIM

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Sep 30, 2026DOI: 10.1111/1475-679x.70086 ↗

Book Value Risk Management of Banks: Limited Hedging, HTM Accounting, and Rising Interest Rates

João Granja · Erica Xuewei Jiang · Gregor Matvos · Tomasz Piskorski · Amit Seru

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Sep 29, 2026DOI: 10.1111/1475-679x.70090 ↗

Partisanship, Information, and Punishment for Misconduct at Work

VIVEK PANDEY · JOANNA S. WU · YUANZHE ZHANG

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Sep 28, 2026DOI: 10.1111/1475-679x.70089 ↗

When Is It Fairer to Allocate Resources for Training to Lower Performing Versus Higher Performing Employees?

ERIC W. CHAN · MACKENZIE K. FEINBERG · MARTIN WIERNSPERGER

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Sep 20, 2026DOI: 10.1111/1475-679x.70085 ↗

Taxes and Investment: Evidence from the “Halloween Massacre” of 2006

MATTHEW BOLAND · KHIN PHYO HLAING · PETRO LISOWSKY

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Aug 25, 2026DOI: 10.1111/1475-679x.70084 ↗

Beyond Automation: AI and the Human Value of Sell‐Side Analysts

Devin Shanthikumar · Il Sun Yoo

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Aug 19, 2026DOI: 10.1111/1475-679x.70083 ↗

Informing Entrepreneurs? Initial Public Offerings and New Business Formation

John M. Barrios · Jung Ho Choi · Yael V. Hochberg · Jinhwan Kim · Miao Liu

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Aug 16, 2026DOI: 10.1111/1475-679x.70082 ↗

Non‐Fundamental Loan Renegotiations

AJ YUAN CHEN · MATTHEW A. PHILLIPS · REGINA WITTENBERG‐MOERMAN · TIANGE YE

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Aug 16, 2026DOI: 10.1111/1475-679x.70080 ↗

Disaggregating Cash Flows: The Effect of Linking and Labeling on Investors’ Understanding of the Statement of Cash Flows

Richard Crandall · Shannon Garavaglia · Cassie Mongold

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Aug 6, 2026DOI: 10.1111/1475-679x.70081 ↗

“Megadeal” Subsidies, Local Spillovers, and Corporate Innovation

Yoojin Lee · Shaphan Ng · Aruhn Venkat

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Jul 29, 2026DOI: 10.1111/1475-679x.70079 ↗

The Economic Consequences of CEO Compensation Lawsuits

XIANGNIAN KONG · KE NA

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Jul 6, 2026DOI: 10.1111/1475-679x.70075 ↗

Consensus? An Examination of Differences in Earnings Information Across Forecast Data Providers

Stephannie Larocque · Jessica Watkins · Eric Weisbrod

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Jun 17, 2026DOI: 10.1111/1475-679x.70072 ↗

Textual Analysis by Hedge Funds

SIPENG ZENG · KUO ZHOU

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Jun 9, 2026DOI: 10.1111/1475-679x.70074 ↗

Measuring Organizational Capital

WEI CAI · ANDREA PRAT · JIEHANG YU

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Jun 8, 2026DOI: 10.1111/1475-679x.70073 ↗

Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs

ANDREA TILLET

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May 12, 2026DOI: 10.1111/1475-679x.70068 ↗

Incidence, Risk, and Disclosure of Corporate Litigation: Insights from Federal Court Filings

MARY BROOKE BILLINGS · ROBERT W. HOLTHAUSEN · CHRISTINE PETROVITS · DANYE WANG

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May 11, 2026DOI: 10.1111/1475-679x.70071 ↗

The Value of a Loss: The Impact of Restricting Tax Loss Transfers

THERESA BÜHRLE · ELISA CASI · BARBARA STAGE · JOHANNES VOGET

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May 5, 2026DOI: 10.1111/1475-679x.70070 ↗

A Tale of Two Market Disciplines: How Does Bank Financial Misconduct Affect Peer Banks in the Local Deposit Market

Ya Kang · Yupeng Lin · Yang Qiu

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May 3, 2026DOI: 10.1111/1475-679x.70069 ↗

RETRACTION: Context‐Based Interpretation of Financial Information

Authors not recorded

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Apr 29, 2026DOI: 10.1111/1475-679x.70057 ↗

Do Investors Value Auditor Involvement in Non‐GAAP Reporting?

Phillip T. Lamoreaux · Lauren Matkaluk · Amy G. Sheneman

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Apr 27, 2026DOI: 10.1111/1475-679x.70064 ↗

Using Unconscious Thought to Improve Evaluations of Complex Accounting Estimates

Blake Holman · Benjamin P. Commerford · Finn Kinserdal

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Apr 27, 2026DOI: 10.1111/1475-679x.70062 ↗

The Impact of Financial Reporting Mandates on Labor Unions

QINGKAI DONG · ANTHONY LE

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Apr 20, 2026DOI: 10.1111/1475-679x.70056 ↗

Do Engagement Quality Reviewers’ Workplace Ties with Engagement Partners Influence Audit Quality?

Yue Qi · Timothy A. Seidel · Joseph H. Zhang · Junsheng Zhang

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Apr 16, 2026DOI: 10.1111/1475-679x.70060 ↗

Quid Pro Quo? Private Information Flows in Shareholder Activism: Evidence from Mutual Fund Families

EUNJEE KIM · HAI PHAM

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Apr 16, 2026DOI: 10.1111/1475-679x.70059 ↗

Monitoring Quality of Mafia‐Connected Accountants

Pietro A. Bianchi · Jere R. Francis · Antonio Marra · Nicola Pecchiari

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Apr 8, 2026DOI: 10.1111/1475-679x.70055 ↗

Fixed Pay for Output or Time? Implications for Work Speed and Quality

CAROLYN DELLER · SANTIAGO GALLINO

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Apr 2, 2026DOI: 10.1111/1475-679x.70049 ↗

Real Effects of Subjectivity in Measuring Fair Values

VERENA BRAUN · ROBERT F. GÖX · FELIX P. NIGGEMANN · ULRICH SCHÄFER

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Mar 2, 2026DOI: 10.1111/1475-679x.70045 ↗

RETRACTED: Context‐Based Interpretation of Financial Information

ALEX G. KIM · VALERI V. NIKOLAEV

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Dec 18, 2024DOI: 10.1111/1475-679x.12593 ↗