No. 33-4, October 2022
Index
- A qualitative analysis of bank credit risk disclosure: Evidence from the Canadian and Italian banking sectors
- A re‐examination of analysts versus time‐series extrapolation of quarterly earnings: Superiority in accuracy and earning expectation proxy
- Accrual earnings management: Do Chief Financial Officer power and career horizon matter?
- Audit committee voluntary disclosure describing external auditor oversight: Does it reflect higher audit quality?
- Contagion of credit risk: Comparative analysis before and after the pandemic of COVID‐19
- Fair value hierarchy, bargaining power, and audit pricing across audit firms’ client portfolios
- Governmental unity and corporate performance
- Industry Peer Competition and Management Earnings Forecasts
- Issue Information
- Linking skeptical judgment with skeptical action: Consideration of client identification and professional commitment
- Market operating leverage and expected stock returns
- Say on pay votes, subsequent firm performance, and CEO risk‐taking behavior
- SEC review of non‐GAAP comment letters in family firms
- The impact of loan covenants on audit delays and audit fees
- Theories applicable to corporate climate change disclosure
- Workforce culture diversity and compliance costs in the global banking sector