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