目錄

Editorial Board
編輯委員會
Editorial Data
編輯數據
Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry
審計質量是審計人員獎勵低?保險業審計師寬大案
Rocking the boat: How relative performance evaluation affects corporate risk taking
無事生非的:相對績效評估如何影響企業承擔風險
Financial shocks to lenders and the composition of financial covenants
金融沖擊銀行和金融契約的構成
The need to validate exogenous shocks: Shareholder derivative litigation, universal demand laws and firm behavior
需要驗證外生沖擊:股東派生訴訟,普遍需求的法律和公司的行為
On earnings and cash flows as predictors of future cash flows
在收益和現金流預測未來的現金流
An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis
2008年金融危機期間貸款損失準備不足的基于信息質量的解釋
Client concerns about information spillovers from sharing audit partners
客戶擔心信息共享審計夥伴的溢出效應
Internal governance and outside directors’ connections to non-director executives
内部治理和外部董事與非董事高管的聯系
When does forecasting GAAP earnings entail unreasonable effort?
預測什麼時候公認會計準則收入帶來不合理的努力呢?
The effects of ratings disclosure by bank regulators
銀行監管機構的評級信息披露的影響

原文鍊接：https://www.sciencedirect.com/journal/journal-of-accounting-and-economics/vol/73/issue/1

翻譯：有道翻譯
整理者：楊璐