目录

How Firms' Quality Experts Shape Canadian Public Accountability Board Inspections and Their Outcomes: An Analysis of Intraprofessional Conflicts, Third-Party Influences, and Relational Strategies
公司的质量专家如何塑造加拿大公共问责委员会的检查及其结果:专业内部冲突、第三方影响和关系策略分析
Styles of Regulators: Evidence from the SEC's Comment Letters
监管机构的风格:来自SEC评论信的证据
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?
通过公认会计准则约束经理人的自由裁量权会影响债务契约中会计信息的有效性吗?
Performance Targets and Ex Post Incentive Plan Adjustments
绩效目标和事后激励计划调整
Causal Attribution, Benefits Sharing, and Earnings Management
因果归因、利益分享与盈余管理
Do Firms Time Changes in Accounting Estimates to Manage Earnings?
企业是否会将会计估计的变更作为盈余管理的依据?
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality
距离有关系吗?审计远程客户的合作伙伴及其对审计质量影响的研究
The Effects of Independent Director Litigation Risk
独立董事诉讼风险的影响
How Far Will Managers Go to Look Like a Good Steward? An Examination of Preferences for Trustworthiness and Honesty in Managerial Reporting
管理者要走多远才能看起来像一个好管家?对管理报告中可信度和诚实偏好的考察
Executive Deferral Plans and Insider Trading
高管延期计划和内幕交易
Network Analysis of Audit Partner Rotation
审计伙伴轮转网络分析
Linguistic Tensions in a Professional Accounting Field: English Linguistic Capital, Hierarchy, Prestige, and Distinction Among Accountants
会计专业领域中的语言紧张:英语语言资本、等级、声望和会计师之间的区别
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers
会计行为经济学:个人决策者档案研究述评
Product Market Competition and Voluntary Corporate Social Responsibility Disclosures
产品市场竞争与自愿性企业社会责任披露
The Impact of Knowledge Transfer on Investment in Knowledge Creation in Firms
知识转移对企业知识创造投资的影响
The Disciplining Effect of Credit Default Swap Trading on the Quality of Credit Rating Agencies
信用违约互换交易对信用评级机构质量的约束效应
Can Auditors Improve Their Judgment by Drawing on the Crowd Within?
审核员能否利用内部人群来提高他们的判断?
Threat of Exit by Non-Blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan
非大股东退出的威胁与收益平滑:来自日本外国机构投资者的证据
Asymmetric Inefficiency in the Market Response to Non-earnings 8-K Information
市场对非盈利8-K信息反应的非对称低效率
The Impact of Control Systems on Corporate Innovation
控制系统对企业创新的影响
Short Interest and Corporate Investment: Evidence from Supply Chain Partners
短期利益和企业投资:来自供应链合作伙伴的证据

原文链接：https://onlinelibrary.wiley.com/toc/19113846/2022/39/2

翻译：有道翻译
整理者：任兆月