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Review of Accounting Studies

Issue 1/2023

Content (10 Articles)

Open Access

The role of individual audit partners for narrative disclosures

Christoph Mauritz, Martin Nienhaus, Christopher Oehler

Earnings announcement delays and implications for the auditor-client relationship

Kimball Chapman, Michael Drake, Joseph H. Schroeder, Timothy Seidel

Knowing that you know: incentive effects of relative performance disclosure

Pablo Casas-Arce, Carolyn Deller, F. Asís Martínez-Jerez, José Manuel Narciso

Open Access

Noncompliance with SEC regulations: evidence from timely loan disclosures

Judson Caskey, Kanyuan Huang, Daniel Saavedra

Open Access

Attention to dividends, inattention to earnings?

Charles G. Ham, Zachary R. Kaplan, Steven Utke

Corporate social performance and the managerial labor market

Xin Dai, Feng Gao, Ling Lei Lisic, Ivy Xiying Zhang

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