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Wiley: Journal of Accounting Research: Table of Contents
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Last updated 13 days ago
Accounting for Goodwill
21 days ago
ABSTRACT A significant portion of a merger's purchase price is allocated to...
Common Investor Relations Representation
24 days ago
ABSTRACT This study examines the capital market implications of common investor relations...
Tax Strategy Disclosure: A Greenwashing Mandate?
28 days ago
ABSTRACT We investigate the effects of a qualitative tax disclosure mandate aimed...
Consequences for Culpable Auditors
30 days ago
ABSTRACT We present the first comprehensive descriptive evidence on the labor market...
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12
about 1 month ago
ABSTRACT Complexity in applying financial accounting standards can have real operational effects...
Offshore Shared Services Center Usage by U.S. Big 4 Audit Engagement Teams
about 1 month ago
ABSTRACT Auditors frequently outsource audit work to offshore Shared Service Centers (SSCs)...