目录

Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine
管理层职业关注与公司避税:来自不可避免披露原则的证据
Language and Management Forecasts Around the World
全球语言和管理预测
Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors' Liability?
对众多启发式的易感性是否影响陪审员对审计师责任的评估?
Restating Internal Control Reports Following Financial Statement Restatements: Determinants and Consequences
重述财务报表后的内部控制报告:决定因素和后果
The Role of Timing and Management's Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls
时间和管理的补救行动在防止内部控制中材料弱点的失败补救中的作用
Across the Pond: How US Firms' Boards of Directors Adapted to the Passage of the General Data Protection Regulation
大西洋彼岸:美国公司董事会如何适应《通用数据保护条例》的通过
A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?
外观问题:审计专业知识如何使审计委员会在选择审计人员时受益?
Accounting as a Normalizing Tool for Transitional Dirtiness: The Case of the US Adult-Use Cannabis Industry
会计作为过渡肮脏的正常化工具:美国成人使用大麻工业的案例
Assessing the Influence of Different Interest Groups on International Tax Policy: Evidence from the BEPS Project
评估不同利益集团对国际税收政策的影响:来自BEPS项目的证据
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material
动机视角:为什么促使审计师采取投资者的视角，使他们将已识别的审计差异视为不重要
Do Alma Mater Ties Between the Auditor and Audit Committee Affect Audit Quality?
审计人员与审计委员会的母校关系是否影响审计质量?
Organized Labor Effects on SG&A Cost Behavior
组织劳动对销售与管理成本行为的影响
Corporate Integrity Culture and Compliance: A Study of the Pharmaceutical Industry
企业诚信文化与合规:医药行业研究
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors†
什么决定有效税率?税收及其他因素的相对影响
A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector
两个监管者的故事:银行业风险披露监管的遵守情况
Corporate Governance Reforms and Cross-Listings: International Evidence
公司治理改革与交叉上市:国际证据
Auditing Non-GAAP Measures: Signaling More Than Intended
审计非公认会计准则措施:发出超出预期的信号
Relative Performance Evaluation and Earnings Management
相对业绩评价与盈余管理
How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price
盈余预期的变化如何影响盈余高估和审计工作与审计风险和市场价格的联系
The Effect of SEC Reviewers on Comment Letters
SEC审查人员对意见信的影响
A Framework for Using Robotic Process Automation for Audit Tasks
在审计任务中使用机器人过程自动化的框架
Is R&D Really That Special? A Fixed-Cost Explanation for the Empirical Patterns of R&D Firms
研发真的那么特别吗?R&D企业经验模式的固定成本解释

原文链接：https://onlinelibrary.wiley.com/journal/19113846

翻译：有道翻译
整理者：任兆月