No. 33-3, July 2022

Index

• A transparent transition? An investigation of firm disclosure regarding the expected impact of the new lease standard
• Aggregate credit supply and debt structure
• Audit committee financial expertise, accrual, and real earnings management
• Audit quality, corporate governance, firm characteristics and CSR disclosures—Evidence from Indonesia
• Board networks and audit quality
• CEO firm‐related wealth, managerial horizon, and earnings management
• Corporate site visits and financial report quality
• FASB ASC § 740 simplification of income taxes: An evaluation of the effects on U.S. corporate financial statements from 2015‐present
• Issue Information
• Product market competition and operating leverage: International evidence*
• Revisiting credit risk and banks performance of China's commercial banks before and after Covid 19 pandemic
• The decline of corporate governance and the transfer of wealth from public investors to private equity
• The effect of short selling on corporate social responsibility: Evidence from a quasi‐experiment
• The impact of bank opacity on bank risk‐taking behavior
• UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion