Volume 64

Volume 64, Issue 1

Lindsey Gallo, Eva Labro, and James D. Omartian, "Internal Forecasts in Multi-Location Firms" (online appendix) (datasheet, code and log files)

Chelsea M. Anderson, Vivian W. Fang, James R. Moon, Jr. and Jonathan E. Shipman, "Accounting for Cryptocurrencies" (online appendix) (datasheet, code, identifier and log files)

Romain Boulland, Thomas Bourveau and Matthias Breuer, "Corporate Websites: A New Measure of Disclosure" (datasheet, code, identifier and log files)

Elizabeth Carson, Phillip Lamoreaux, Roger Simnett, Ulrike Thürheimer, and Ann Vanstraelen, "Establishment of National Public Audit Oversight Boards: Descriptive Evidence and Implications for Audit Quality" (online appendix) (datasheet, code, identifiers, and log files)

Judson Caskey, Kanyuan Huang, and Daniel Saavedra, "Amendment Thresholds and Voting Rules in Debt Contracts" (datasheet, code, identifiers, and log files)

Jonas Ewertz, Charlotte Knickrehm, Martin Nienhaus, and Doron Reichmann, "Listen Closely: Measuring Vocal Tone in Corporate Disclosures" (online appendix) (datasheet, code, identifiers, and log files)

Eric R. Holzman, Brian P. Miller, Kristina M. Rennekamp, and Ashley K. Saucuic, "The Role of the Observed Punishment in Deterring the Spillover Effects of Corporate Misconduct Among Non-Peers" (online appendix) (datasheet, code, and log files)

Kelvin K.F. Law and Jingdan Tan, "Diversity Tokenism" (online appendix) (datasheet, code, identifiers and log files)

Jimmy Lee, Shaphan Ng, Il Sun Yoo, and Liandong Zhang, "Freedom of Expression Protection and Corporate Concealment of Bad News: Evidence from State Anti-SLAPP Laws" (online appendix) (datasheet, code, identifiers and log files)

Yifei Lu, Joanna Wu and Yucheng (John) Yang, "Does Foreign Investors’ Information Access Vary with Geopolitical Tensions? Evidence from Corporate Conference Calls" (online appendix) (datasheet, code, identifiers and log files)

Xuan Tian, Jiawen Yan, Luo Zuo, "Do Shared Auditors Facilitate Follow-on Innovation?" (online appendix) (datasheet, code, identifiers and log files)

Biwen Zhang, "Paving the Road to the Buy-Side" (online appendix) (datasheet, code, identifiers and log files)

Volume 64, Issue 2

Jenni Kallunki, Juha-Pekka Kallunki, Wayne Landsman, Emma-Riikka Myllymäki, and Lasse Niemi, "Family Matters: Exploring the Link Between Parental and Executive Financial Misconduct" (online appendix) (datasheet, code, and log files)

William A. Ciconte III and Andrew Kitto, "Profit Persistence in the U.S. Audit Market" (online appendix) (datasheet)

Joe Croom, "Interactivity and Illusions of Ability: How Using Generative AI Affects Investor Judgments" (experimental materials) (datasheet, code, and log files)

Elia Ferracuti and Gary Lind, "Macroeconomic Information Acquisition around Earnings Clusters" (online appendix) (datasheet, code, identifiers and log files)

Frank Allen Ferrell, Alberto Manconi, Ekaterina Neretina, William Powley, and Luc Renneboog, "Corporate Litigation, Governance, and the Role of Law Firms" (datasheet, code, identifiers and log files)

Rai Rui Gao and Yifei Lu, "Aggregated Compensation Peer Group Disclosure and Managerial Labor Market Competition: A Network Analysis" (online appendix)

Xiaoxing Li, Joseph F. Brazel, Anna Gold and Justin Leiby, "Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism" (datasheet and instrument)

Yichang Liu, Joshua Madsen, and Frank S. Zhou, "Strategic (Inconsistent) Disclosures and Sophisticated Investors: Evidence from Hedge Funds" (online appendix) (datasheet, code, identifiers and log files)

Ben Lourie, Alex Nekrasov, Phong Truong, and Chenqi Zhu, "Do Earnings Announcements Affect Employee Spending? Evidence from Transaction Data" (datasheet, code, identifiers and log files)

Antonio Moreta, "Reporting Regulation and Private Firms’ Bank Credit" (online appendix) (datasheet, code, and log files)

Dragon Yongjun Tang, Jiali Yan, and Yaqiong Yao, "The Determinants of ESG Ratings: Rater Ownership Matters" (online appendix) (datasheet, code, identifiers and log files)

Volume 64, Issue 3

Bradford Levy, "Caution Ahead: Numerical Reasoning and Look-ahead Bias in AI Models" (online appendix) (datasheet and code forthcoming)

Elizabeth Blankespoor, Ed deHaan, and Qianqian Li, "Generative AI in Financial Reporting" (online appendix) (datasheet,code, identifiers and log files)

Mark Bradshaw, Chenyang Ma, Benjamin P. Yost and Yuan Zou, "Generative AI Use by Capital Market Information Intermediaries: Evidence from Seeking Alpha" (online appendix) (datasheet,code, identifiers and log files)

Anne Chang, Xi Dong, Xiumin Martin, and Changyun Zhou, "AI Democratization and Trading Inequality" (online appendix) (datasheet,code, identifiers and log files)

Jung Ho Choi and Chloe Xie, "Human + AI in Accounting : Early Evidence from the Field" (online appendix) (datasheet,code, and log files)

Frank Ecker, Xitong Li, Yilan Li, and Fan Wu, "How Stock Market Participants Use Generative Artificial Intelligence: Evidence from User- Platform Interaction Data" (online appendix) (datasheet,code, identifiers and log files)

Sean Shun Cao, Wilbur Xinyuan Chen, Guang Ma, and Suraj Srinivasan, "Generative AI in Capital Markets: Information Production, Dissemination, and Processing" (no supplemental files)