目录

Editorial Board
编辑委员会
Editorial Data
编辑数据
Are auditors rewarded for low audit quality? The case of auditor lenience in the insurance industry
审计质量是审计人员奖励低?保险业审计师宽大案
Rocking the boat: How relative performance evaluation affects corporate risk taking
无事生非的:相对绩效评估如何影响企业承担风险
Financial shocks to lenders and the composition of financial covenants
金融冲击银行和金融契约的构成
The need to validate exogenous shocks: Shareholder derivative litigation, universal demand laws and firm behavior
需要验证外生冲击:股东派生诉讼,普遍需求的法律和公司的行为
On earnings and cash flows as predictors of future cash flows
在收益和现金流预测未来的现金流
An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis
2008年金融危机期间贷款损失准备不足的基于信息质量的解释
Client concerns about information spillovers from sharing audit partners
客户担心信息共享审计伙伴的溢出效应
Internal governance and outside directors’ connections to non-director executives
内部治理和外部董事与非董事高管的联系
When does forecasting GAAP earnings entail unreasonable effort?
预测什么时候公认会计准则收入带来不合理的努力呢?
The effects of ratings disclosure by bank regulators
银行监管机构的评级信息披露的影响

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

翻译：有道翻译
整理者：杨璐