目录
Disclosure Overload? A Professional User Perspective on the Usefulness of General Purpose Financial Statements
披露过量？专业用户对通用财务报表实用性的看法
Maintaining a Reputation for Consistently Beating Earnings Expectations and the Slippery Slope to Earnings Manipulation
为保持超越分析师的预期收益而保持声誉和盈余操纵的滑坡理论
Employee Movements from Audit Firms to Audit Clients
从审计公司到审计客户的员工调动
An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings
在不完全审计下的利润报告ℹ️👭🏻：对财务报告质量的影响和市场对收益的反应
Investor Overreaction to Earnings Surprises and Post‐Earnings‐Announcement Reversals
投资者对预期外收益的过度反映和盈余公告后的反转效应
When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Hedge Disclosure Formats on Investors' Judgments
定性风险披露何时适得其反🚒？对冲披露格式不匹配对投资者判断的影响
It Goes without Saying: The Effects of Intrinsic Motivational Orientation, Leadership Emphasis of Intrinsic Goals, and Audit Issue Ambiguity on Speaking Up
不言而喻：内在动机取向👓，强调内在目标的领导以及审计问题表达的模糊性的影响
One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process
一个团队还是两个团队🧑🍼？探索审计师与IT专家之间的关系质量🌛📩：对审计团队和审计流程的影响
Idiosyncratic Information, Moral Hazard, and the Cost of Capital
特质信息🕉，道德风险和资本成本
Forecast Accuracy and Consistent Preferences for the Timing of Information Arrival
信息获得时间的预测精准性和一致偏好
Professional Directors and Governance Quality
专业董事与治理质量
Ex Post Settling Up in Cash Compensation: New Evidence
现金补偿的事后清付🤳🏽👍🏼：新的证据
CEO Hedging Opportunities and the Weighting of Performance Measures in Compensation Contracts
CEO对冲机会与薪酬合同绩效指标的权重
M&A Due Diligence, Post‐Acquisition Performance, and Financial Reporting for Business Combinations
并购尽职调查，收购后绩效以及企业合并的财务报告
Capitalization of In‐Process Research and Development under SFAS 141R and Information Asymmetry
在SFAS 141R准则下的过程中研发费用的资本化与信息不对称
Information‐Processing Costs and Breadth of Ownership
信息处理成本和股东范围
Accounting Standards Harmonization and Financial Integration
会计准则统一与财务整合
Managerial Discretion and Task Interdependence in Teams
团队中的管理裁量权和任务相互依赖性
Controls and Cooperation in Interactive and Non‐Interactive Settings
管理与在交互环境以及非交互环境中的合作
Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses
审计委员会的会计专业知识是否有助于提高审计质量？从内部控制缺陷审计报告得来的证据
Auditor Reporting and Regulatory Sanctions in the Broker‐Dealer Industry: From Self‐Regulation to PCAOB Oversight
经纪自营商行业的审计师报告和监管制裁：从自我监管到PCAOB监管
Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?
公允价值计量是否增加了银行系统性风险
Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers
采用XBRL是否会限制盈余管理？来自美国强制申报者的早期证据
Earning the “Write to Speak”: Sell‐Side Analysts and Their Struggle to Be Heard
赢得“发言权”：卖方分析师和他们为被听到而做出的努力
Does Tax Planning Affect Analysts' Forecast Accuracy?
税收筹划会影响分析师预测的准确性吗🙎🏽？
原文链接🙂↕️：https://onlinelibrary.wiley.com/doi/10.1111/1911-3846.12438
翻译：周源
