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The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606
Jaehan Ahn (Northeastern University) Udi Hoitash (Northeastern University) Roy Schmardebeck (The University of Tennessee)
Do Corporate Insiders Use External Signals in Performance Evaluation? Evidence on SEC Comment Letters
Si Chen (Central University of Finance and Economics (CUFE)) Rong Huang (City University of New York (CUNY) - Stan Ross Department of Accountancy) Bo Zhang (School of Business, Renmin University of China) Ran Zhang (Guanghua School of Management)