目录
Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis
构建告密者合法性:多案例话语分析
Information Asymmetries about Measurement Quality
测量质量的信息不对称
Discussion of “Information Asymmetries about Measurement Quality”
对“测量质量的信息不对称”的讨论
Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors
后摊销时代的审计商誉:审计师面临的挑战
Discussion of “How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?”
对“内在动机如何提高复杂审计任务中的审计判断?”的讨论
Nonrecurring Items in Debt Contracts
债务合同中的非经常项目
Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover
强制采用国际财务报告准则与会计盈余在CEO
Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports?
投资者是否对无保留意见的审计报告中的解释性措辞作出回应?
Corporate Tax Aggressiveness and Insider Trading
公司税侵略与内幕交易
The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms
避税与经营者转移的互补性:来自避税企业的证据
Tax Reporting Behavior Under Audit Certainty
审计确定性下的纳税申报行为
Do Corporate Site Visits Impact Stock Prices?
企业网站访问会影响股价吗?
Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings
财务报表的可比性与股价未来收益的信息性
Exploring Value‐Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence
探索价值管理的复杂性:潜在经济效益和制度影响的作用
The Multiplicity of Performance Management Systems: Heterogeneity in Multinational Corporations and Management Sense‐Making
绩效管理系统的多样性:跨国公司的异质性与管理意义
Stakeholder Orientations and Cost Management
利益相关者定位与成本管理
EBITDA and Managers’ Investment and Leverage Choices
息税折旧摊销前利润与经理人的投资和杠杆选择
How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?
内在动机如何提高审计人员在复杂审计任务中的判断能力?
原文链接:https://onlinelibrary.wiley.com/doi/10.1111
翻译者:董宇佳