Latest Results for Review of Accounting Studies

Do companies realize operational benefits from engaging a competitor’s former auditor?

13 days ago

Is accounting the English language of business? The role of language in IFRS adoption and information loss

about 1 month ago

Executive pay transparency and relative performance evaluation: evidence from the 2006 pay disclosure reforms

about 1 month ago

Disclosure standards and communication norms: evidence of voluntary sustainability standards as a coordinating device for capital markets

about 2 months ago

Aggregate corporate tax avoidance and cost of capital

2 months ago

Corrupt tax bureau commissioners and corporate tax avoidance

2 months ago

Something in the air: does air pollution affect fund managers’ carbon divestment?

2 months ago

Creditor control rights and executive bonus plans

2 months ago

A rating system to evaluate non-GAAP exclusion quality

2 months ago

Returnee directors and corporate fraud

2 months ago

The benefits of article 11 pro forma disclosure

2 months ago

Abstract The U.S. Securities and Exchange Commission (SEC) mandates disclosure of Article...

Actions speak louder than words: environmental law enforcement and audit fees

3 months ago

Abstract Using the staggered establishment of environmental courts in China, we study...