We review the accounting literature on innovation, focusing on the economic attributes of
innovation that collectively differentiate innovation from other assets: novelty, nonrivalry, and …

Firm managers are facing increasing external pressure to allocate firm resources to
environmental, social, and governance (ESG) efforts. Given that ESG activities are frequently …

Purpose The purpose of this study is to explore the effect of managerial ability on voluntary
environmental, social and governance (ESG) disclosure and assurance. By focusing on …

Using the implementation of the Electronic Data Gathering, Analysis, and Retrieval (EDGAR)
system from 1993 to 1996 as a shock to information dissemination technologies, we …

Auditors are expected to identify and resolve material misstatements (MMs) in
management's financial statements. However, beyond the audit opinion, the audit process is …

In digital economy, firm's digital transformation is an important means of achieving high-
quality development. Adopting career concerns theory, we examine rookie CEOs' impact on …

We examine how the partisan alignment between chief executive officers (CEOs) and the
United States president influences corporate disclosure outcomes. We predict and find …

Studies grounded in the theory of vocational personality suggest that accountants exhibit a
conventional personality type in virtue of which they tend to be relatively uncreative. The well …

The patent system grants inventors temporary monopoly rights in exchange for a public
disclosure detailing their innovation. These disclosures are meant to allow others to recreate …

Nudges are a cost-effective and scalable tool used to promote certain choices and have
been applied across several domains, such as public health and policy and, more recently …