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Using Economic Links between Firms to Detect Accounting Fraud
Author: Li, Chenchen; Li, Ningzhong; Zhang, Frank
Journal: ACCOUNTING REVIEW. 2023; Vol. 98, Issue 1, pp. 399-421. DOI: 10.2308/TAR-2021-0313
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Career Concerns, Investment, and Management Forecasts
Author: Kim, Tae Wook; Li, Jing; Pae, Suil
Journal: ACCOUNTING REVIEW. 2023; Vol. 98, Issue 1, pp. 337-363. DOI: 10.2308/TAR-2019-0272
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Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits
Author: Gunn, Joshua L.; Li, Chan; Liao, Lin; Zhou, Shan
Journal: ACCOUNTING REVIEW. 2023; Vol. 98, Issue 1, pp. 251-283. DOI: 10.2308/TAR-2019-0220
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Mark-to-Market, Loan Retention, and Loan Origination
Author: Gao, Pingyang; Bleck, Alexander
Journal: ACCOUNTING REVIEW. 2023; Vol. 98, Issue 1, pp. 83-107. DOI: 10.2308/TAR-2017-0503
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Economic Determinants and Consequences of Performance Target Difficulty
Author: Kim, Sunyoung; Mate, Michal; Park, Jongwon
Journal: ACCOUNTING REVIEW. 2023; Vol. 98, Issue 2, pp. 361-387. DOI: 10.2308/TAR-2021-0319
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The Effects of Critical Audit Matter Disclosure on Audit Effort, Investor Scrutiny, and Investment Efficiency
Author: Chan, Derek K.; Liu, Nanqin
Journal: ACCOUNTING REVIEW. 2023; Vol. 98, Issue 2, pp. 97-121. DOI: 10.2308/TAR-2020-0121
