The Accounting Review

The Effect of the Current Expected Credit Loss Model on Conditional Conservatism of Banks and Its Spillover Effect on Borrower Conservatism

Pub Date : 2024-07-29 DOI: 10.2308/tar-2022-0279 Xinrong Qiang, Jing Wang

Switching Costs and Market Power in Auditing: Evidence from a Structural Approach

Pub Date : 2024-07-25 DOI: 10.2308/tar-2022-0416 Qiang Guo, Christopher Koch, Aiyong Zhu

Under the Hood of Activist Fraud Campaigns: Private Information Quality, Disclosure Incentives, and Stock Lending Dynamics

Pub Date : 2024-07-16 DOI: 10.2308/tar-2023-0392 Byung Hyun Ahn, Robert M. Bushman, Panos N. Patatoukas