Virtual Issue: Editor’s Choice
The Relationship between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study 
K. Lopatta, K. Böttcher, S. Lodhia and S. Tideman
Implications of Changes in GAAP for Business Combinations (and Goodwill) on Accounting and Finance Research
P. Chaney, R. Gunn, and D. Jeter
Intention to Acquire and M&As: Evidence from European IPOs
Charitou, I. Karamanou, and G. Loizides
The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3
Tunyi, D. Ehalaiye, E. Gyapong, and C. Ntim
To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Decisions
M. Göttsche, S. Küster, and T. Steindl
Voluntary IFRS Adoption by Unlisted European Firms: Impact on Earnings Quality and Cost of Debt
M. Cameran and D. Campa
What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies 
H. Ojala, J. Kinnunen, L. Niemi, P. Troberg, and J. Collis
How Does Tax Aggressiveness Affect Shareholder Wealth? An Examination Using a Regulatory Transition
S. Xu, W. Mo, and J. Peng
Caste Primacy of Auditor Choice and Independence
Dayanandan, H. Donker, J. Nofsinger, and R. Prasad
Corporate Governance and Transparency in Japan
H. Aman, W. Beekes, and P. Brown
Bridging Accounting and Corporate Governance: New Avenues of Research
R. Aguilera, K. Desender, and M. López-Puertas Lamy
Board Composition and Voluntary Risk Disclosure During Uncertainty
Ismail Adelopo, Kemi Yekini, Robert Maina, and Yan Wang
Environmental Performance of Firms and Access to Bank Loans
Hongtao Shen, Huiying Wu, Wenbin Long, and Le Luo
The Quality of Mandatory Nonfinancial (Risk) Disclosures: The Moderating Role of Audit Firm and Partner Characteristics
Saverio Bozzolan and Antti Miihkinen
Replication of Quasi-Experimental Population Studies: Motivation and Guidance
William Cready
Language in Economics and Accounting Research: The Role of Linguistic History
Giorgio Gotti, Seán G. Roberts, Marco Fasan, and Cole Robertson
Power Distance, Political Uncertainty, and Stock Price Crash Risk
Qiaoling Su, Xunchang Zhang, and Jianming Ye
Should I Trust You? Bidder's Earnings Quality as an Indicator of Trustworthiness in Earnout Agreements
Annalisa Prencipe and Luca Viarengo
Consistency in Management Earnings Guidance Patterns
Michael Tang
The Evolution of Environmental Reporting in Europe: The Role of Financial and Non‐Financial Regulation
Elena M. Barbu, Liliana Feleagă and Yann Ferrat