Contemporary Accounting Research

Papers
(The H4-Index of Contemporary Accounting Research is 30. 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 2020-11-01 to 2024-11-01.)
ArticleCitations
FinBERT: A Large Language Model for Extracting Information from Financial Text*147
Common Institutional Ownership and Earnings Management*113
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*82
The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology*81
Product Market Competition and Voluntary Corporate Social Responsibility Disclosures†74
Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*70
A Framework for Using Robotic Process Automation for Audit Tasks*58
The Effect of Humanizing Robo‐Advisors on Investor Judgments*51
Non‐GAAP Earnings: A Consistency and Comparability Crisis?*51
GeneralistCEOsand Credit Ratings*49
Textual Analysis in Accounting: What's Next?*47
Expanded Auditor's Report Disclosures and Loan Contracting*46
Internal Control over Financial Reporting and Resource Extraction: Evidence from China*42
Challenging Global Group Audits: The Perspective of US Group Audit Leads*42
Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*41
The Importance of Director External Social Networks to Stock Price Crash Risk*40
Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*39
State Ownership and Target Setting: Evidence from Publicly Listed Companies in China*38
Gender Discrimination? Evidence from the Belgian Public Accounting Profession*38
Common Auditors and Private Bank Loans*35
Corporate Governance and Earnings Management: Evidence from Shareholder Proposals*35
Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality*34
Auditor Responses to Shareholder Activism34
Corporate In‐house Tax Departments*33
Immaterial Error Corrections and Financial Reporting Reliability*32
Restatement of CSR Reports: Frequency, Magnitude, and Determinants*32
Improving Complex Audit Judgments: A Framework and Evidence*†32
Does Public Enforcement Work in Weak Investor Protection Countries? Evidence from China*31
Corporate Governance Reforms and Cross‐Listings: International Evidence*31
Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine*30
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