目錄
How Firms' Quality Experts Shape Canadian Public Accountability Board Inspections and Their Outcomes: An Analysis of Intraprofessional Conflicts, Third-Party Influences, and Relational Strategies
公司的質量專家如何塑造加拿大公共問責委員會的檢查及其結果:專業内部沖突、第三方影響和關系策略分析
Styles of Regulators: Evidence from the SEC's Comment Letters
監管機構的風格:來自SEC評論信的證據
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?
通過公認會計準則約束經理人的自由裁量權會影響債務契約中會計信息的有效性嗎?
Performance Targets and Ex Post Incentive Plan Adjustments
績效目标和事後激勵計劃調整
Causal Attribution, Benefits Sharing, and Earnings Management
因果歸因、利益分享與盈餘管理
Do Firms Time Changes in Accounting Estimates to Manage Earnings?
企業是否會将會計估計的變更作為盈餘管理的依據?
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality
距離有關系嗎?審計遠程客戶的合作夥伴及其對審計質量影響的研究
The Effects of Independent Director Litigation Risk
獨立董事訴訟風險的影響
How Far Will Managers Go to Look Like a Good Steward? An Examination of Preferences for Trustworthiness and Honesty in Managerial Reporting
管理者要走多遠才能看起來像一個好管家?對管理報告中可信度和誠實偏好的考察
Executive Deferral Plans and Insider Trading
高管延期計劃和内幕交易
Network Analysis of Audit Partner Rotation
審計夥伴輪轉網絡分析
Linguistic Tensions in a Professional Accounting Field: English Linguistic Capital, Hierarchy, Prestige, and Distinction Among Accountants
會計專業領域中的語言緊張:英語語言資本、等級、聲望和會計師之間的區别
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers
會計行為經濟學:個人決策者檔案研究述評
Product Market Competition and Voluntary Corporate Social Responsibility Disclosures
産品市場競争與自願性企業社會責任披露
The Impact of Knowledge Transfer on Investment in Knowledge Creation in Firms
知識轉移對企業知識創造投資的影響
The Disciplining Effect of Credit Default Swap Trading on the Quality of Credit Rating Agencies
信用違約互換交易對信用評級機構質量的約束效應
Can Auditors Improve Their Judgment by Drawing on the Crowd Within?
審核員能否利用内部人群來提高他們的判斷?
Threat of Exit by Non-Blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan
非大股東退出的威脅與收益平滑:來自日本外國機構投資者的證據
Asymmetric Inefficiency in the Market Response to Non-earnings 8-K Information
市場對非盈利8-K信息反應的非對稱低效率
The Impact of Control Systems on Corporate Innovation
控制系統對企業創新的影響
Short Interest and Corporate Investment: Evidence from Supply Chain Partners
短期利益和企業投資:來自供應鍊合作夥伴的證據
原文鍊接：https://onlinelibrary.wiley.com/toc/19113846/2022/39/2
翻譯：有道翻譯
整理者：任兆月
