_1_ EDGAR Implementation, Unionization, and Strategic Disclosure

Daniel Aobdia, Lin Cheng, Qin Tan, and Xuan Wu



_35_ The Effects of Relative Performance Information and Work-Training Tradeoff on Employees' Skill Development: An Experimental Investigation

Markus C. Arnold, Bei Shi, Ivo D. Tafkov, and Elian Voermans



_59_ Seemingly Self-Sabotaging Disclosure

Anil Arya and Ram N. V. Ramanan



_ 79_ Media Exposure and Corporate Labor Investment Decisions

Vishal P. Baloria, Alis K. Lo, and Susan Shu



_107_ Public Company Auditing Around the Securities Exchange Act: Historical Lessons for ESG Assurance

Thomas Bourveau, Matthias Breuer, Joreon K. G. Koenraadt, and Robert Stoumbos



_139_ The Power of Sharing Failures: The Effects of Failure Disclosure on Exploration Performance

Clara Xiaoling Chen, Xian Huang, and Laura W. Wang



_159_ Do Reporting Incentives and Consequences Change under the New Lease Accounting Standard?

Derek M. Christensen, Thomas J. Linsmeier, and Daniel D. Wangerin



_187_ Private Equity Fund Reporting Quality, External Monitors, and Third-Party Service Providers

Peter D. Easton, Stephannie A. Larocque, Paul Mason, and Steven Utke



_221_ Do Audit Firms' Financial Statements Provide Information about Audit Quality?

Shaohua He, Ling Lei Lisic, Liang Tan, and K. Philip Wang



_251_ Do Managers Pursue Their Budget Gals Using Revenues or Expenses?

Scott B. Jackson, Leigh Salzsieder, and Tammie J. Schaefer



_277_ Using Blockchain, Non-Fungible Tokens- and Smart Contracts to Track and Report Greenhouse Gas Emissions

J. Gregory Jenkins, Eric M. Negangard, and Mark D. Sheldon



_307_ Customer Shopping Behavior and the Persistence of Revenues and Earnings

Hengda Jin, Stephen R. Stubben, and Karen Ton



_333_ Does Disclosure Regulation Affect Mutual Fund Families' Proxy Voting?

Eunjee Kim



_363_ Two-Sided Matching in the Audit Market

Ken Li, Maureen McNichols, and Aneesh Raghunandan



_395_ How Resilient Are Firms' Financial Reporting Processes to the Sudden Loss of a CFO? Evidence from Sudden Deaths

Sarah E. McVay and MaryJane R. Rabier



_421_ Where Do I Belong? Prospective Relative Performance Information under High- and Low-Performing Reference Groups

Petra Nieken and Anna Ressi



_445_ Does Litigation Risk Shape Environmental Disclosure Decisions? Evidence from Peers' Environmental Disclosure Lawsuits

Scott A. Robinson, A. Nicole Skinner, and Jasmine Wang

_1_ Do Public Financial Statements Influence Private Equity and Venture Capital Financing?

Brian K. Baik, Natalie Berfeld, and Rodrigo S. Verdi



_21_ Do Credit Ratings Reflect Private Information about SEC Investigations?

Samuel B. Bonsall IV, John B. Donovan, Eric R. Holzman, Xue Wang, and Daniel G. Yang


_45_ Local Political Corruption and Financial Reporting Conservatism

Xin Chang, Shanmin Li, Chun Liu, Liang Sun, and Wenrui Zhang



_71_ Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency

Markus Diller, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane



_103_ Do Information Processing Costs Matter to Regulators? Evidence from U.S. Mortgage Companies' Supervision

Omri Even-Tov, Andy (Jiarui) Su, and K. Philip Wang



_133_ When and Why Do Supervisors' Evaluations Overweight Subordinates' Performance Outcomes? Evidence from a Team Setting in the Field

Patrick J. Ferguson



_161_ Do Firms Smooth Earning Less When They Can Hedge Noise Better?

Elia Ferracuti, Rahul Vashishtha, and Shuyan Wang



_189_ Does Convergence with International Standards on Auditing Improve Audit Quality?

Ole-Kristian Hope, Cyndia Wang, Yaqian Wu, and Min Zhang



_219_ Submit-to-Accept Times in Accounting: Determinants and Comparisons to Other Business Disciplines

Patrick J. Hurley, Ronen Gal-Or, W. Robert Knechel, and Heather L. Pesch



_249_ Disclosing Endogenous Cost Information

Xu Jiang and Yan Xiong



_269_ Voluntary Disclosure When Information Quality is Unknown

Eunhee Kim and Suil Pae



_299_ Valuation and Returns on Stock Return Volatility

Matthew R. Lyle



_329_ Paying to Reduce Disparity: Financially Incentivizing Workforce Diversity and Its Effects on Managers' Promotion Decisions and Employees' Effort

Bret Sheeley



_351_ Beyond the Event Window: Earning Horizon and the Informativeness of Earnings Announcements

Kevin C. Smith



_383_ Identifying the Relationship between Earnings and Prices

Catalin Starica and Jan P. Marton



_421_ The Effect of Total Work-Time Information on a Performance Evaluation Bias against Telecommuting Mothers

Laura W. Wang, Michael G. Williamson, and Li Yang



_441_ Revealed Proprietary Information Disclosure

Rustam Zufarov