目录
How Busyness Influences SEC Compliance Activities: Evidence from the Filing Review Process and Comment Letters
繁忙程度如何影响SEC合规活动：备案审查流程和意见函中的证据
Unexpected SEC Resource Constraints and Comment Letter Quality
预期外的SEC资源限制和意见函质量
Trader Participation in Disclosure: Implications of Interactions with Management
交易者参与披露：与管理层互动的含义
What Drives Investor Response to CSR Performance Reports?
是什么促使投资者对企业社会责任表现报告做出反应？
Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales Forecasts
客户集中度和公开披露：来自管理层收入和销售预测的证据
Greater Reliance on Major Customers and Auditor Going‐Concern Opinions
对主要客户的更强依赖和审计师的持续经营不确定审计意见
Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments
审计师独立性和公允价值会计：非审计费用和商誉减损的检查
Are Audit Firms' Compensation Policies Associated with Audit Quality?
审计事务所的薪酬政策是否与审计质量相关？
Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values
公允价值审计中的审计师，专家和专业管辖区
When Is the Averaging Effect Present in Auditor Judgments?
审计师判断中何时会出现平均效应？
Does an Audit Judgment Rule Increase or Decrease Auditors' Use of Innovative Audit Procedures?
审计判断规则会增加还是减少审计师对创新审计程序的使用？
Moving the Conceptual Framework Forward: Accounting for Uncertainty
推进财务报告概念框架：不确定性会计
Peer Effects among Financial Analysts
金融分析师的同群效应
Directors' Informational Role in Corporate Voluntary Disclosure: An Analysis of Directors from Related Industries
董事在公司自愿性披露中的信息作用：来自相关行业的董事分析
Illiquidity and the Measurement of Stock Price Synchronicity
非流动性与股票价格同步性的度量
Does Other Comprehensive Income Volatility Influence Credit Risk and the Cost of Debt?
其他综合收益波动是否会影响信贷风险和债务成本？
Auditing and the Development of the Modern State
审计与现代国家的发展
Real Incentive Effects of Soft Information
软信息的真正激励效应
Uncertainty and Compensation Design in Strategic Interfirm Contracts
战略性公司间合同的不确定性和补偿设计
Vertical Pay Dispersion, Peer Observability, and Misreporting in a Participative Budgeting Setting
纵向薪酬差距，同级可观察性以及参与性预算设置中的误报
Interim Effective Tax Rate Estimates and Internal Control Quality
中期有效税率的估算和内部控制质量
原文链接：https://onlinelibrary.wiley.com/doi/10.1111/1911-3846.12531
翻译：周源
