Contemporary Accounting Research

Papers
(The TQCC of Contemporary Accounting Research is 11. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2020-04-01 to 2024-04-01.)
ArticleCitations
China's Anti‐Corruption Campaign and Financial Reporting Quality99
The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*81
Common Institutional Ownership and Earnings Management*77
FinBERT: A Large Language Model for Extracting Information from Financial Text*71
Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*58
Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk57
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*56
The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology*52
Product Market Competition and Voluntary Corporate Social Responsibility Disclosures†47
Non‐GAAP Earnings: A Consistency and Comparability Crisis?*44
An Empirical Analysis of Analysts' Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency*44
The Effect of Humanizing Robo‐Advisors on Investor Judgments*42
A Framework for Using Robotic Process Automation for Audit Tasks*39
How Reliably Do Empirical Tests Identify Tax Avoidance?35
The Influence of Corporate Social Responsibility Measures on Investors' Judgments when Integrated in a Financial Report versus Presented in a Separate Report35
Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A*35
GeneralistCEOsand Credit Ratings*34
The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures*34
Expanded Auditor's Report Disclosures and Loan Contracting*33
Short Sellers and Long‐Run Management Forecasts32
Gender Discrimination? Evidence from the Belgian Public Accounting Profession*32
Assessing Tax Risk: Practitioner Perspectives32
Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*31
Challenging Global Group Audits: The Perspective of US Group Audit Leads*30
How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis30
Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*29
The Importance of Director External Social Networks to Stock Price Crash Risk*29
Internal Control over Financial Reporting and Resource Extraction: Evidence from China*29
Auditor Responses to Shareholder Activism29
The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China28
State Ownership and Target Setting: Evidence from Publicly Listed Companies in China*28
Corporate In‐house Tax Departments*27
Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality*26
Common Auditors and Private Bank Loans*26
When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?26
When the Client Is a Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence26
Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence26
Corporate Governance and Earnings Management: Evidence from Shareholder Proposals*25
Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine*25
The Effects of Creative Culture on Real Earnings Management*25
Audit Regulation and Cost of Equity Capital: Evidence from the PCAOB's International Inspection Regime*25
Restatement of CSR Reports: Frequency, Magnitude, and Determinants*25
Improving Complex Audit Judgments: A Framework and Evidence*†24
The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions*24
Immaterial Error Corrections and Financial Reporting Reliability*24
Textual Analysis in Accounting: What's Next?*23
Individual Investors' Attention to Accounting Information: Evidence from Online Financial Communities*23
Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8‐Ks*22
The SEC Filing Review Process: A Survey and Future Research Opportunities*22
Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D*22
PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*22
Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*21
Geographic Peer Effects in Management Earnings Forecasts*21
Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is there Really an Effect on the Cost of Equity Capital?*21
Does Public Enforcement Work in Weak Investor Protection Countries? Evidence from China*21
Corporate Governance Reforms and Cross‐Listings: International Evidence*20
Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers' Rhetoric*19
Linguistic Formality and Audience Engagement: Investors' Reactions to Characteristics of Social Media Disclosures*19
Auditors' Fee Premiums and Low‐Quality Internal Controls*19
The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys19
Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*19
Express Yourself: Why Managers' Disclosure Tone Varies Across Time and What Investors Learn from It18
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†18
Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*18
Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies*18
Is Audit Committee Equity Compensation Related to Audit Fees?*17
Is the Tone of Risk Disclosures in MD&As Relevant to Debt Markets? Evidence from the Pricing of Credit Default Swaps*17
The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from Beyond Budgeting*16
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†16
Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom16
Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?*16
Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*16
Investors' Perceptions of Activism via Voting: Evidence from Contentious Shareholder Meetings*15
Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences15
Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC‐Influential Politicians*15
Revealing Oz: Institutional Work Shaping Auditors' National Office Consultations*15
Business Partnering in Risk Management: A Resilience Perspective on Management Accountants' Responses to a Role Change*14
The Informational Effects of Tightening Oil and Gas Disclosure Rules14
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*14
Fostering Enabling Perceptions of Management Controls during Post‐Acquisition Integration*14
Can Employee Stock Options Contribute to Less Risk‐Taking?14
Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*14
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*14
Investor Sentiment, Misstatements, and Auditor Behavior*13
Tax Incidence and Tax Avoidance*13
The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance13
A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector*13
The Importance of Clarification of Auditors' Responsibilities Under the New Audit Reporting Standards*12
Bank Monitoring and Financial Reporting Quality: The Case of Accounts Receivable–Based Loans*12
Measuring News in Management Range Forecasts12
The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates*12
Tax Haven Incorporation and the Cost of Capital*12
Labor Market Mobility and Expectation Management: Evidence from Enforceability of Noncompete Provisions*12
Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort*12
The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.‐Listed Foreign Firms12
Financial Reporting Consequences of Sovereign Wealth Fund Investment*11
Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring*11
Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?*11
The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation*11
Resource Adjustment Costs, Cost Stickiness, and Value Creation in Mergers and Acquisitions*11
Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis*11
Asymmetric Inventory Management and the Direction of Sales Changes*11
The Impact of Control Systems on Corporate Innovation†11
Street versus GAAP: Which Effective Tax Rate Is More Informative?*11
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