Contemporary Accounting Research

Papers
(The H4-Index of Contemporary Accounting Research is 29. 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
Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A*35
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
The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures*34
GeneralistCEOsand Credit Ratings*34
Expanded Auditor's Report Disclosures and Loan Contracting*33
Gender Discrimination? Evidence from the Belgian Public Accounting Profession*32
Assessing Tax Risk: Practitioner Perspectives32
Short Sellers and Long‐Run Management Forecasts32
Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*31
How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis30
Challenging Global Group Audits: The Perspective of US Group Audit Leads*30
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
Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*29
0.073889017105103