| Tax Aggressiveness and Corporate Transparency |
43 |
| Can Twitter Help Predict Firm-Level Earnings and Stock Returns? |
29 |
| Custom Contrast Testing: Current Trends and a New Approach |
24 |
| The Impact of the PCAOB Individual Engagement Inspection Process-Preliminary Evidence |
17 |
| Do Firms Strategically Disseminate? Evidence from Corporate Use of Social Media |
17 |
| Frequent Financial Reporting and Managerial Myopia |
15 |
| The Effects of PCAOB Inspections on Auditor-Client Relationships |
14 |
| Big N Auditors and Audit Quality: New Evidence from Quasi-Experiments |
13 |
| China's Closed Pyramidal Managerial Labor Market and the Stock Price Crash Risk |
13 |
| Influential Observations and Inference in Accounting Research |
13 |
| When Does Tax Avoidance Result in Tax Uncertainty? |
12 |
| Do Career Concerns Affect the Delay of Bad News Disclosure? |
12 |
| Measuring Accounting Reporting Complexity with XBRL |
12 |
| Long-Term Impact of Economic Conditions on Auditors' Judgment |
11 |
| Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors |
11 |
| Analyst Coverage and Expected Crash Risk: Evidence from Exogenous Changes in Analyst Coverage |
9 |
| Flexibility in Income Shifting under Losses |
9 |
| What's in a Name? Initial Evidence of US Audit Partner Identification Using Difference-in-Differences Analyses |
8 |
| Restrictions on Managers' Outside Employment Opportunities and Asymmetric Disclosure of Bad versus Good News |
8 |
| Investor Relations and Information Assimilation |
8 |
| Headline Salience, Managerial Opportunism, and Over- and Underreactions to Earnings |
8 |
| CEO Materialism and Corporate Social Responsibility |
8 |
| Aggregate Cost Stickiness in GAAP Financial Statements and Future Unemployment Rate |
8 |
| Internal Control Weaknesses and Acquisition Performance |
8 |
| Investor Sentiment for Corporate Social Performance |
7 |
| A Field Study on Small Accounting Firm Membership in Associations and Networks: Implications for Audit Quality |
7 |
| Taxation and Corporate Risk-Taking |
7 |
| Market Valuation of Intangible Asset: Evidence on SG&A Expenditure |
6 |
| Foreign Institutional Investors and Corporate Voluntary Disclosure Around the World |
6 |
| Life Cycle Models and Forecasting Growth and Profitability |
6 |
| Earnings Management and Earnings Quality: Theory and Evidence |
6 |
| Friends in Need Are Friends Indeed: An Analysis of Social Ties between Financial Analysts and Mutual Fund Managers |
6 |
| Disclaiming the Future: Investigating the Impact of Cautionary Disclaimers on Investor Judgments Before and After Experiencing Economic Loss |
6 |
| Beyond Diversity: A Tale of Faultlines and Frictions in the Board of Directors |
6 |
| Can Paying Too Much or Too Little Tax Contribute to Forced CEO Turnover? |
6 |
| How Adopting New Performance Measures Affects Subjective Performance Evaluations: Evidence from EVA Adoption by Chinese State-Owned Enterprises |
6 |
| Do Managers Disclose or Withhold Bad News? Evidence from Short Interest |
6 |
| Interrelation of Controls for Autonomous Motivation: A Field Study of Productivity Gains Through Pressure-Induced Process Innovation |
6 |
| Earnings Management within Multinational Corporations |
5 |
| The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration |
5 |
| The Credibility of Financial Reporting: A Reputation-Based Approach |
5 |
| Executive Extraversion: Career and Firm Outcomes |
5 |
| The Effect of Mandatory Quarterly Reporting on Firm Value |
5 |
| Technological Peer Pressure and Product Disclosure |
5 |
| Do Auditors Recognize the Potential Dark Side of Executives' Accounting Competence? |
5 |
| Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up In the Moment'' and at Performance Appraisal |
5 |
| Dynamics of CEO Disclosure Style |
5 |
| Auditor Tenure and the Timeliness of Misstatement Discovery |
5 |
| Auditor Multinational Expertise and Audit Quality |
5 |
| Audit Partner Assignments and Audit Quality in the United States |
5 |