No. 61-5, December 2023

Index

• Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?
• Do Governments Hide Resources from Unions? The Influence of Public Sector Unions on Reported Discretionary Fund Balance Ratios
• Economic Consequences of Transparency Regulation: Evidence from Bank Mortgage Lending
• Ethnic Minority Analysts’ Participation in Public Earnings Conference Calls
• Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force
• Issue Information ‐ Request for Papers
• Issue Information ‐ Request for Registered Reports
• Issue Information ‐ Standing Call for Proposals for
• Issue Information ‐ TOC
• Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor
• Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution
• The Effect of Client Industry Agglomerations on Auditor Industry Specialization
• The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation