Ausgabe 1/2023
Inhalt (10 Artikel)
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
Principles-based accounting standards and audit outcomes: empirical evidence
Myojung Cho, Gopal V. Krishnan
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
How does the market for corporate control impact tax avoidance? Evidence from international M&A laws
Jinshuai Hu, Siqi Li, Terry Shevlin