目錄

Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine
管理層職業關注與公司避稅:來自不可避免披露原則的證據
Language and Management Forecasts Around the World
全球語言和管理預測
Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors' Liability?
對衆多啟發式的易感性是否影響陪審員對審計師責任的評估?
Restating Internal Control Reports Following Financial Statement Restatements: Determinants and Consequences
重述财務報表後的内部控制報告:決定因素和後果
The Role of Timing and Management's Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls
時間和管理的補救行動在防止内部控制中材料弱點的失敗補救中的作用
Across the Pond: How US Firms' Boards of Directors Adapted to the Passage of the General Data Protection Regulation
大西洋彼岸:美國公司董事會如何适應《通用數據保護條例》的通過
A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?
外觀問題:審計專業知識如何使審計委員會在選擇審計人員時受益?
Accounting as a Normalizing Tool for Transitional Dirtiness: The Case of the US Adult-Use Cannabis Industry
會計作為過渡肮髒的正常化工具:美國成人使用大麻工業的案例
Assessing the Influence of Different Interest Groups on International Tax Policy: Evidence from the BEPS Project
評估不同利益集團對國際稅收政策的影響:來自BEPS項目的證據
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material
動機視角:為什麼促使審計師采取投資者的視角，使他們将已識别的審計差異視為不重要
Do Alma Mater Ties Between the Auditor and Audit Committee Affect Audit Quality?
審計人員與審計委員會的母校關系是否影響審計質量?
Organized Labor Effects on SG&A Cost Behavior
組織勞動對銷售與管理成本行為的影響
Corporate Integrity Culture and Compliance: A Study of the Pharmaceutical Industry
企業誠信文化與合規:醫藥行業研究
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors†
什麼決定有效稅率?稅收及其他因素的相對影響
A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector
兩個監管者的故事:銀行業風險披露監管的遵守情況
Corporate Governance Reforms and Cross-Listings: International Evidence
公司治理改革與交叉上市:國際證據
Auditing Non-GAAP Measures: Signaling More Than Intended
審計非公認會計準則措施:發出超出預期的信号
Relative Performance Evaluation and Earnings Management
相對業績評價與盈餘管理
How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price
盈餘預期的變化如何影響盈餘高估和審計工作與審計風險和市場價格的聯系
The Effect of SEC Reviewers on Comment Letters
SEC審查人員對意見信的影響
A Framework for Using Robotic Process Automation for Audit Tasks
在審計任務中使用機器人過程自動化的框架
Is R&D Really That Special? A Fixed-Cost Explanation for the Empirical Patterns of R&D Firms
研發真的那麼特别嗎?R&D企業經驗模式的固定成本解釋

原文鍊接：https://onlinelibrary.wiley.com/journal/19113846

翻譯：有道翻譯
整理者：任兆月