Accounting - 2021

Reinstein, A., Taylor, E. Z., & Miller, C. L. (2021). A JUDAIC APPROACH TO APPLYING MATERIALITY CONCEPTS. RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING, Vol. 24, pp. 187–204. https://doi.org/10.1108/S1574-076520210000024010

Hsu, C., Jin, Q., Ma, Z., Zhou, J., Beasley, M. S., Branson, B., … Dhole, S. (2021). Bios Vol. 40, #1. JOURNAL OF ACCOUNTING AND PUBLIC POLICY, Vol. 40. https://doi.org/10.1016/j.jaccpubpol.2021.106835

Ravenscroft, S., & Williams, P. F. (2021). Sustaining discreditable accounting research through ignorance: The mainstream elite's response to the 2008 financial crisis. ACCOUNTING ORGANIZATIONS AND SOCIETY, 95. https://doi.org/10.1016/j.aos.2021.101280

Lewellen, C. M., Mauler, L., & Watson, L. (2021, September 14). Tax Haven Incorporation and the Cost of Capital*. CONTEMPORARY ACCOUNTING RESEARCH. https://doi.org/10.1111/1911-3846.12703

Appelbaum, D., Showalter, D. S., Sun, T., & Vasarhelyi, M. A. (2021). A Framework for Auditor Data Literacy: A Normative Position. ACCOUNTING HORIZONS, 35(2), 5–25. https://doi.org/10.2308/HORIZONS-19-127

Showalter, D. S., & Wilks, T. J. (2021, June). Accounting Horizons Revised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence. ACCOUNTING HORIZONS, Vol. 35, pp. 1–4. https://doi.org/10.2308/acch-10768

Campbell, J. L., Goldman, N. C., & Li, B. (2021, June 29). Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*. CONTEMPORARY ACCOUNTING RESEARCH. https://doi.org/10.1111/1911-3846.12679

Brazel, J. F., Lucianetti, L., & Schaefer, T. J. (2021). Reporting Concerns About Earnings Quality: An Examination of Corporate Managers. JOURNAL OF BUSINESS ETHICS, 171(3), 435–457. https://doi.org/10.1007/s10551-020-04436-1

Beasley, M. S., Goldman, N. C., Lewellen, C. M., & McAllister, M. (2021). Board Risk Oversight and Corporate Tax-Planning Practices. JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, 33(1), 7–32. https://doi.org/10.2308/JMAR-19-056

Beasley, M., Branson, B., Pagach, D., & Panfilo, S. (2021). Are required SEC proxy disclosures about the board's role in risk oversight substantive? JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 40(1). https://doi.org/10.1016/j.jaccpubpol.2020.106816