Contemporary Accounting Research, 2022年第2期

[发布日期]:2022-11-15  [浏览次数]:

目录

How Firms' Quality Experts Shape Canadian Public Accountability Board Inspections and Their Outcomes: An Analysis of Intraprofessional Conflicts, Third-Party Influences, and Relational Strategies
公司的质量专家如何塑造加拿大公共问责委员会的检查及其结果:专业内部冲突、第三方影响和关系策略分析
Styles of Regulators: Evidence from the SEC's Comment Letters
监管机构的风格:来自SEC评论信的证据
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?
通过公认会计准则约束经理人的自由裁量权会影响债务契约中会计信息的有效性吗?
Performance Targets and Ex Post Incentive Plan Adjustments
绩效目标和事后激励计划调整
Causal Attribution, Benefits Sharing, and Earnings Management
因果归因、利益分享与盈余管理
Do