Fixed effects (FE) have emerged as a ubiquitous and powerful tool for eliminating unwanted
variation in observational accounting studies. Unwanted variation is plentiful in accounting …

Accounting standard setters continue to grapple with conceptual distinctions between
components of net income and other comprehensive income (OCI). Bank regulators are …

We examine the effect of CEO narcissism on an especially aggressive form of corporate tax
avoidance: tax sheltering. Narcissism is a multifaceted personality trait associated with a …

We investigate the relation between tax avoidance and tax uncertainty, where tax
uncertainty is the amount of unrecognized tax benefits recorded over the same time period …

Accounting comparability among peer firms in the same industry reflects the similarity and
the relatedness of firms' operating environments and financial reporting. From the …

Purpose–This paper aims to examine whether capital market rewards firms with good
corporate sustainability practices in an international setting by using the Dow Jones …

This study uses difference-in-differences (DiD) analyses to examine the consequences of
adopting the US critical audit matter (CAM) disclosure requirement for preparers and users …

This paper studies the influence of institutional ownership on the Chinese A‐shares' ESG
performance. Findings reveal the positive improvement from institutional investors, and this …

In the absence of random treatment assignment, the selection of appropriate control
variables is essential to designing well-specified empirical tests of causal effects. However …

When a US multinational corporation shifts income from the US to foreign jurisdictions, it
incurs costs and reaps benefits. The benefits may be reduced if the shifted income must be …