The Accounting Review最新文献

The Effect of the Current Expected Credit Loss Model on Conditional Conservatism of Banks and Its Spillover Effect on Borrower Conservatism 现行预期信用损失模型对银行条件保守主义的影响及其对借款人保守主义的溢出效应

The Accounting Review Pub Date : 2024-07-29 DOI: 10.2308/tar-2022-0279

Xinrong Qiang, Jing Wang

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引用次数: 0

Switching Costs and Market Power in Auditing: Evidence from a Structural Approach 审计中的转换成本和市场力量：来自结构方法的证据

The Accounting Review Pub Date : 2024-07-25 DOI: 10.2308/tar-2022-0416

Qiang Guo, Christopher Koch, Aiyong Zhu

引用次数: 0

Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics 积极欺诈运动的秘密：私人信息质量、披露激励和股票借贷动态

The Accounting Review Pub Date : 2024-07-16 DOI: 10.2308/tar-2023-0392

Byung Hyun Ahn, Robert M. Bushman, Panos N. Patatoukas

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引用次数: 0

Supervisor Impact on Employee Careers: The Role of Rating Differentiation 主管对员工职业生涯的影响：评级差异的作用

The Accounting Review Pub Date : 2024-07-02 DOI: 10.2308/tar-2020-0289

Judith Künneke

引用次数: 0

Individual Auditor Turnover and Audit Quality—Large Sample Evidence from U.S. Audit Offices 审计师个人流动与审计质量--来自美国审计署的大样本证据

The Accounting Review Pub Date : 2024-07-02 DOI: 10.2308/tar-2021-0862

Tao Ma, Chi Wan, Yakun Wang, Yuping Zhao

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Covers and Front Matter 封面和封头

The Accounting Review Pub Date : 2024-07-01 DOI: 10.2308/0001-4826-99.4.i

引用次数: 0