Tax enforcement and R&D credits

Using REIT Follow-on Equity Offerings to Pay down Credit Line Balances: Bank Certification or Monitored Financial Flexibility?

CEO outside Board Service and Managerial Short-Termism

Does Financial Reporting for Income Tax Expense Affect the Timeliness of Goodwill Impairments?

Shaping a Socially Responsible Workforce Through SRHRM Practices: Investigating the Mediating Role of Work Meaningfulness and the Moderating Effect of Servant Leadership.

Can employee disclosures of future business outlook predict the firm’s cessation as a going concern?

Redaction as Cross-Regulatory Disclosure Avoidance.

Getting Back to the Source: A New Approach to Measuring Ex Ante Litigation Risk Using Plaintiff-Lawyer Views of SEC Filings.

Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation.

Insider Filing Violations and Illegal Information Delay.

Shoot the Arrow, Then Paint the Target: CEO Compensation and Institutional Shareholder Services Benchmarking.

Accounting for Digital Assets.

Shareholder Activism on Climate Change: Evolution, Determinants, and Consequences.

How Useful Are Tax Disclosures in Predicting Effective Tax Rates? A Machine Learning Approach.

How Do Women on Board Reduce a Firm’s Risks to Ensure Sustainable Performance during a Crisis?

Detecting overproduction: Evidence from inventory write-down.

Motivational Optimism and Short-Term Investment Efficiency.

Economic consequences of announcing strategic alternatives: A voluntary disclosure’s benefits and costs.

What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors

The Use of New Data Sources in Archival Accounting Research: Implications for Researching in Accounting Information Systems and Emerging Technologies.

The Rise of Dual-Class Stock IPOS.

Organized Labor and Inventory Stockpiling.

Leveraging Big Data to Study Information Dissemination of Material Firm Events.

U.S. Audit partner identification and auditor reporting.

Do bondholders incorporate expected repatriation taxes into their pricing of debt?

Firm Use of Cybersecurity Risk Disclosures

Operations-Related Structural Flux: Firm Performance effects of Executives’ Appointments and Exits.

Director Compensation in the Banking Industry Around the Dodd-Frank Act

Stock and Bond Return Comovement as a Different Way to Assess Information Content: The Case of Debt Covenant Violation Disclosures.

Short selling threat and real activity manipulation: Evidence form a natural experiment.

Enterprise risk management and accurals estimation error

Firm-Specific Currency Exposure, Repatriation, and the Market Value of Repatriation Taxes

the consequences of deviating from financial reporting industry norms: Evidence from the disclosure of foreign cash

The Influences of CEO IT Expertise and Board-Level Technology Committees on Form 8-K Disclosure Timeliness

Unexpected SEC Resource Constraints and Comment Letter Quality

Marketing intensity and firm performance: Contrasting the insights based on actual marketing expenditure and its SG&A proxy.

Do Type II Subsequent Events Impair Financial Reporting Quality.

Disclosure processing costs, investors’ information choice, and equity market outcomes: A review.

Easy Money? Managerial power and the option backdating game revisited.

Accounting quality and the choice of borrowing base restrictions in debt contracts.

EBITDA and Managers’ Investment and Leverage Choices.

Disaggregated Capital Expenditures

Good goernance or window dressing?

Kick the can: What can tax extenders tell us about financial reporting quality?

Director Compensation in the Electric Industry After the Dodd-Frank Act.

An analysis of proxy statement leadership structure justification disclosures.

The proxies conundrum

The Twilight Zone: OTC Regulatory Regimes and Market Quality.

Expected Benefit Payment and Asset Allocation in Defined Benefit Plans Post-SFAS 132

Do Managers Make Voluntary Accounting Changes in Response to a Material Weakness in Internal Control?

Labor Unions and Income Smoothing.

The Relevance to Investors of Greenhouse Gas Emission Disclosures.

Contracting on GAAP Changes: Large Sample Evidence.

The predictive value of bank fair values.

The real effects mandated information on social responsibility in financial reports: Evidence from mine-safety records

Comovement, financial reporting complexity, and information markets: Evidence from the effect of changes in 10-Q lengths on internet search volumes and peer correlations.

U.S. multinationals and cash holdings

Does High-Quality Auditing Mitigate or Encourage Private Information Collection?

Share Repurchases and The Flexibility Hypothesis.

Cash Reserves as a Hedge against Supply-Chain Risk.

Why do loans contain covenants? Evidence from lending relationships.

CEO Inside Debt Incentives and Corporate Tax Sheltering.

Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research.

Rigidity of Public Contracts.

Sarbanes-Oxley Act Early Effect: An Empirical Research Using Auditor Change Prediction Data Mining Approaches.

Director Compensation of the Oil and Gas Industry: Current Trends.

Do material weaknesses in information technology-related internal controls affect firms’ 8-K filing timeliness and compliance.

Busyness, Expertise, and Financial Reporting Quality of Audit Committee Chairs and Financial Experts.

The Information Content of Risk Factor Disclosures in Quarterly Reports.

The Earnings Quality and Information Processing Effects of Accounting Consistency.

Science and the stock market: Investors’ recognition of unburnable carbon.

Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002.

Outside Director Compensation in the Electric Industry.

Insightful Insiders? Insider Trading and Stock Return around Debt Covenant Violation Disclosures.

Market reactions to Wells Notice: An empirical analysis.

Director Compensation for the Oil and Gas Industry: An Update.

SEC Division of Corporation Finance Monitoring and CEO Power.

Asset Securitizations and Credit Default Swaps.

Supply chain sustainability: evidence on conflict minerals.

The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process.

Financial Reporting versus Tax Incentives and Repatriation under the 2004 Tax Holiday.

Effect of audit quality on the readability of auditor preferability letters: an empirical study.

The valuation and reliability implications of FIN 46 for synthetic lease liabilities.

Executive Turnover Following Option Backdating Allegations.

Accrual reversals, earning, and stock returns.

An Examination of the Cost of Capital Implications of FIN 46.

Does board gender diversity improve the informativeness of stock prices?

Bank debt covenants and firms’ responses to FAS 150 liability recognition: evidence from trust preferred stock.

Enforcement and disclosure under regulation fair disclosure: an empirical analysis.

Do Investors Care about Auditor Dismissals and Resignations? What Drives the Response?

Predicting Material Weakness In Internal Control Systems After The Sarbanes-Oxley Act Using Multiple Criteria Linear Programming and Other Data Mining Approaches.

The Association between Audit-Firm Tenure and Audit Fees Paid to Successor Auditors: Evidence from Arthur Andersen.