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