1. The role of individual audit partners for narrative disclosures

   • Christoph Mauritz
   • Martin Nienhaus
   • Christopher Oehler

   OriginalPaper Open access 10 September 2021 Pages: 1 - 44

2. Earnings announcement delays and implications for the auditor-client relationship

   • Kimball Chapman
   • Michael Drake
   • Timothy Seidel

   OriginalPaper 30 September 2021 Pages: 45 - 90

3. Knowing that you know: incentive effects of relative performance disclosure

   • Pablo Casas-Arce
   • Carolyn Deller
   • José Manuel Narciso

   OriginalPaper 25 November 2021 Pages: 91 - 125

   

4. Noncompliance with SEC regulations: evidence from timely loan disclosures

   • Judson Caskey
   • Kanyuan Huang
   • Daniel Saavedra

   OriginalPaper Open access 22 September 2021 Pages: 126 - 163

   

5. Principles-based accounting standards and audit outcomes: empirical evidence

   • Myojung Cho
   • Gopal V. Krishnan

   OriginalPaper 05 November 2021 Pages: 164 - 200

   

6. Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling

   • Barbara Su

   OriginalPaper 27 October 2021 Pages: 201 - 236

   

7. The disclosure function of the U.S. patent system: evidence from the PTDL program and extreme snowfall

   • Tim Martens

   ReviewPaper Open access 28 October 2021 Pages: 237 - 264

   

8. Attention to dividends, inattention to earnings?

   • Charles G. Ham
   • Zachary R. Kaplan
   • Steven Utke

   OriginalPaper Open access 26 November 2021 Pages: 265 - 306

   

9. Corporate social performance and the managerial labor market

   • Xin Dai
   • Feng Gao
   • Ivy Xiying Zhang

   OriginalPaper 05 November 2021 Pages: 307 - 339

10. How does the market for corporate control impact tax avoidance? Evidence from international M&A laws

    • Jinshuai Hu
    • Siqi Li
    • Terry Shevlin

    OriginalPaper 02 December 2021 Pages: 340 - 383