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Differential Communication and Local Information Advantage: Revelations from Translation Difference
Author: Lang, Tina; Stice-Lawrence, Lorien; Wong, Yu Ting Forester; Wong, T. J
Journal: ACCOUNTING REVIEW. 2026; Vol. , Issue , pp. -. DOI: 10.2308/TAR-2023-0274
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Metering Problems and Resource Allocatio
Author: Andreicovici, Ionela; Nikolaev, Valeri; van Lent, Laurence; Zhang, Ruishen
Journal: ACCOUNTING REVIEW. 2026; Vol. , Issue , pp. -. DOI: 10.2308/TAR-2024-0698
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Mandatory Information Exchange, Cross-Border Income Shifting, and the Physical Flow of Tangible Good
Author: Chow, Travis; Maydew, Edward L.; She, Guoman
Journal: ACCOUNTING REVIEW. 2026; Vol. , Issue , pp. -. DOI: 10.2308/TAR-2024-0525
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The Importance of Conscientiousness to Audit Quality: Engagement Partner Graduate Thesis Typos and Audit Adjustment
Author: He, Xianjie; Pittman, Jeffrey; Sun, Shuwei; Zhuang, Zili
Journal: ACCOUNTING REVIEW. 2026; Vol. , Issue , pp. -. DOI: 10.2308/TAR-2024-0397
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Do School Alma Mater Ties Between Engagement and Review Partners Threaten Audit Firm Quality Control? Evidence from Audit Adjustment
Author: Sharma, Divesh S.; Wu, Liansheng; Xing, Qiuhang
Journal: ACCOUNTING REVIEW. 2026; Vol. , Issue , pp. -. DOI: 10.2308/TAR-2024-0070
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The 2003 US Dividend Tax Cut, Small Business Loan Supply, and the Real Econom
Author: Li, Oliver Zhen; Lin, Yupeng; Zhang, Keyuan
Journal: ACCOUNTING REVIEW. 2026; Vol. , Issue , pp. -. DOI: 10.2308/TAR-2023-0444
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Economic Consequences of Political Polarization: Evidence from an SEC Shutdown and Its Effect on Insider Tradin
Author: Bens, Daniel A.; Cassar, Gavin; Huang, Ying; Keusch, Thomas
Journal: ACCOUNTING REVIEW. 2026; Vol. , Issue , pp. -. DOI: 10.2308/TAR-2025-0007
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Political Corruption and CEO Compensation Desig
Author: Yang, Jingyu; Yu, Yangxin; Zheng, Liu
Journal: ACCOUNTING REVIEW. 2026; Vol. , Issue , pp. -. DOI: 10.2308/TAR-2023-0359
