目录
Responsibility Centers, Decision Rights, and Synergies
责任中心🐧🔎、决策权和协同效应
Hyperbole or Reality? Investor Response to Extreme Language in Earnings Conference Calls
夸张还是现实🧑🏻⚕️?投资者对盈利电话会议中极端语言的反应
CEO Behavioral Integrity, Auditor Responses, and Firm Outcomes
CEO的行为一致性⚜️、审计师反应和公司业绩
Managing the Auditor-Client Relationship Through Partner Rotations: The Experiences of Audit Firm Partners
通过合伙人轮换管理审计师-客户的关系:来自审计事务所合伙人的经验
Is There Information Content in Information Acquisition?
信息获取的行为中是否具有信息含量👨🔧?
Do Investors Value Higher Financial Reporting Quality, and Can Expanded Audit Reports Unlock This Value?
投资者是否看重更高的财务报告质量,扩展式审计报告能否释放这一价值?
Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects
主动式财务报告落实工作:审计费用与财务报告质量效应
What Do Employees Know? Evidence from a Social Media Platform
员工知道什么👶🏼?来自社交媒体平台的证据
East, West, Home's Best: Do Local CEOs Behave Less Myopically?
金窝银窝,不如自家的草窝🧖🏽♂️🚴🏿♀️:本地CEO是否会有更少的短视行为?
Information Dissemination through Embedded Financial Analysts: Evidence from China
嵌入式财务分析师的信息传播🚢:来自中国的证据
The Effect of Local Tournament Incentives on Firms' Performance, Risk-Taking Decisions, and Financial Reporting Decisions
本地竞争激励对企业绩效、风险承担决策和财务报告决策的影响
How do IRS Resources Affect the Corporate Audit Process?
美国国家税务局的资源如何影响公司审计过程?
The Debt-Equity Choice When Regulatory Thresholds are Based on Equity Values: Evidence from SOX 404
当监管门槛以股权价值为依据时的债股选择:来自SOX 404的证据
Who Manages the Firm Matters: The Incremental Effect of Individual Managers on Accounting Quality
谁来管理公司事务更重要🧚🏼♀️:个体管理者对会计质量的递增效应
原文链接🙅🏿♀️:https://aaajournals.org/toc/accr/95/2
翻译者👎🏿:李沐春