Contemporary Accounting Research

Article	Citations
	312
Political incentives and analyst bias: Evidence from China	142
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion	105
The Effect of SEC Reviewers on Comment Letters*	104
Manager narcissism, target difficulty, and employee dysfunctional behavior	86
Climatic disasters and distracted analysts	65
Managerial performance evaluation and organizational form	49
Peer effects in subjective performance evaluation	47
Disclosure to competitors in light of endogenous firm investments	46
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*	45
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	43
The Relevance of Non‐Income Tax Relief*	42
Aggregate tone and gross domestic product	42
Promoting proactive auditing behaviors	41
Relative Performance Evaluation and Earnings Management*	40
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	40
Reporting bias and feedback effect	38
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	35
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic	32
The effect of securities litigation risk on firm value and disclosure	32
FinBERT: A Large Language Model for Extracting Information from Financial Text*	31
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*	31
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Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders	29

Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*	29
Accounting as a Normalizing Tool for Transitional Dirtiness: The Case of theUS Adult‐UseCannabis Industry*	29
Investor overreactions to transnational peer firm earnings: The role of accounting standards	27
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*	27
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†	26
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China	26
Trust, distrust, and open‐book accounting in three client‐vendor relationships	25
“No comment”: Language frictions and the IASB's due process	25
Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*	24
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*	23
Business unit controllers' credibility and the hardening of local forecasts	22
Information Transparency and Investment in Follow‐on Innovation*	22
The predictive ability of tax contingencies for future income tax cash outflows	21
Individual or team analyst reports? The organization of analyst research activities	21
Machine learning and the prediction of changes in profitability	21
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors	21
Can Auditors Improve Their Judgment by Drawing on the Crowd Within?†	20
Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholders' Responses to Delay in Financial Reporting*	20
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 2024	20
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Government subsidies and income smoothing	19
Risk‐Taking Incentives and Earnings Management: New Evidence*	19
Group Recruiting Events and Gender Stereotypes in Employee Selection*	19
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets	19
Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors' Liability?*	19
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters	19
Issue Information	19
Technological peer pressure and skill specificity of job postings	19
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility	18
The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*	18
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*	18
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*	18
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*	17
The Big 4 Under Pressure: Scanning Work in Transnational Fields*	17
Asymmetric Inefficiency in the Market Response to Non‐earnings 8‐K Information*	17
Issue Information	16
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis	16
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*	16
Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms†	16
Endogeneity and the economic consequences of tax avoidance	15
The moderating role of reporting quality	15
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*	14
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*	14
Shareholder perceptions of external tax advisors in corporate tax planning	13
Immaterial Error Corrections and Financial Reporting Reliability*	13
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?	13
Toward a general equilibrium theory of financial reporting	13
The importance of audit partners' risk tolerance to audit quality	13
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*	13
Does audit partner individualism reduce client earnings comparability? Evidence from the United States	13

Tax Haven Incorporation and the Cost of Capital*	12
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis	12
Geographic Peer Effects in Management Earnings Forecasts*	12
Enterprise system implementation and cash flow volatility	12
Can Financialization Save Nature? The Case of Endangered Species*	12
Do brokers manage the distribution of stock recommendations?	12
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†	12
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor	12
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?	12
Issue Information	12
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders	12
Segment disaggregation and equity‐based pay contracts	11
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*	11
	11
Organized Labor Effects on SG&A Cost Behavior*	11
Dissecting corporate tournaments: Multilayered structures and firm performance	11
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting	11
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?	11
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management	11
Volatility of Tax Payments and Dividend Payouts*	11
Selective Disclosure, Expertise Acquisition, and Price Informativeness*	10
How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price*	10
Discretionary dissemination on Twitter	10
CEO career concerns in early tenure and corporate social responsibility reporting	10
The supply of information and price formation: Evidence from Google's search engine	10
The real effects of transparency in crowdfunding	10
Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*	10
Equity incentives and conforming tax avoidance	10
Control issues: How providing input affects auditors' reliance on artificial intelligence	10
Issue Information	10
Auditor judgment in the fourth industrial revolution	10
Local newspaper closures and bank loan contracts	9
CAR 2022 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2022 de RCC	9
Preventing fraudulent financial reporting with reputational signals of strategic auditors	9
Strangers in the city: Spacing and social boundaries among accountants in the global city	9
Issue Information	9
Corporate Governance Reforms and Cross‐Listings: International Evidence*	9
Related parties, financial reporting quality, and donations	9
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Local information advantage and stock returns: Evidence from social media	9
Investor reactions to climate change disclosures: Joint effects of disclosure focus and controllability	9
Short Interest and Corporate Investment: Evidence from Supply Chain Partners†	9
Voluntary disclosures regarding open market repurchase programs	9
Regulatory Protection and Opportunistic Bankruptcy*	9
When Do Firms Adjust Bonus Targets Intrayear? Evidence from Sales Executives' Targets*	9
Caught between two worlds: Big 4 professionals moving to non–Big 4 firms	9
The SEC Filing Review Process: A Survey and Future Research Opportunities*	9
What a relief: How do firms respond to competitors' listing delays?	8
The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations	8
The Impact of Knowledge Transfer on Investment in Knowledge Creation in Firms†‡	8
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†	8
The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts	8
How does perceived ease of information access affect investors' judgments?	8
Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc.	8
Customer referencing and capital market benefits: Evidence from the cost of equity	8
Is the PCAOB enforcement approach aligned with its mandate? Perspectives of sanctioned auditors and former PCAOB enforcement staff	8
Talking down the competitors: How do investment banking relationships influence analysts' forecasts?	8
Issue Information	8
Motivating Employees with Goal‐Based Prosocial Rewards*	8
Navigating knowledge and ignorance in the boardroom: A study of audit committee members' oversight styles	8
Do donors value volunteer commitment in assessing nonprofit effectiveness?	7
Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses	7
The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*	7
Disclosure of tax‐related critical audit matters and tax‐related outcomes	7
How do analysts affect corporate innovation? Evidence from site visits	7
Does auditor style influence non‐GAAP earnings disclosure?	7
Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee	7
How Accounting Ends: Self‐Undermining Repetition in Accounting Life Cycles*	7
The effect of social skills on analyst performance	7
Financial statement adequacy and firms' MD&A disclosures	7
Earnings quality on the street	7
Institutional dual‐holders and corporate disclosures: A natural experiment	7
Estimating the sensitivity of CEO compensation to gross versus net accounting performance	7
Bundled Earnings Guidance and Analysts' Forecast Revisions*	7
Determinants of and future violations following deferred prosecution and non‐prosecution agreements in corporate criminal cases	7
Bank Lending and Corporate Innovation: Evidence from SFAS 166/167*	7
Career Concerns and Financial Reporting Quality*	6
We're in This Together: The Motivational Effects of Tangible Rewards in a Group Setting*	6
Issue Information	6
How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting	6

Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams' Industry Knowledge*	6
Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability?*	6
CAR Ad Hoc Reviewers 2022/RCC Réviseurs ad hoc 2022	6
Issue Information	6
Credit information sharing and firm innovation: Evidence from the establishment of public credit registries	6
Information aggregation to form earnings expectations: Evidence from CEO networks and management forecast accuracy	6
Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*	6
The Impact of Control Systems on Corporate Innovation†	6
Introduction	6
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The Disciplining Effect of Credit Default Swap Trading on the Quality of Credit Rating Agencies†	6
The Role of Timing and Management's Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls*	6
Throwing in the towel: What happens when analysts' recommendations go wrong?	6
Translating, resisting, or escalating government programs? Accounting at the intersection of centrally imposed programs and local responses	5
CAR 2021 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2021 de RCC	5
IRS scrutiny and corporate innovation	5
Building Trust with Material and Immaterial Corporate Social Responsibility: Benefits and Consequences*	5
Do Firm‐Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?*	5
Metric intensity and innovation dependency	5
Improvements in investment efficiency prior to a mandated accounting change: Evidence from ASC 842	5
Can we explain managerial non‐answers during conference call Q&As?	5
Tend to one's own house: The effect of firm CSR on employee effort	5
The Role of Deferred Equity Pay in Retaining Managerial Talent*	5
Do Alma Mater Ties Between the Auditor and Audit Committee Affect Audit Quality?*	5
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*	5
Firm‐level political risk and bank loan contracting	5
Issue Information	5
Managerial sentiment and short‐term operating decisions: Evidence from terrorist attacks	5
Does greater access to employees with information technology capability improve financial reporting quality?	5
Asymmetric adjustment of control	5
The Effects of Openness of Internal Reporting and Shared Interest with an Employee on Managerial Collusion and Subsequent Cooperation*	5
LGBTQI+ professional accountants and the consequences of stigmatization: An identity work perspective	5
Expanded Auditor's Report Disclosures and Loan Contracting*	5
PCAOB inspection deficiencies and future financial reporting quality: Do the types of deficiencies matter?	4
The ICFR process: Perspectives of accounting executives at large public companies	4
The use of cash flows metrics in CEO compensation and the design of loan contracts	4
Navigating through the noise: The effect of color‐coded performance feedback on decision‐making	4
Targets' Accounting Conservatism and the Gains from Acquisition*	4
Accounting for R&D: Evidence and Implications*	4
Does Financial Statement Comparability Facilitate SEC Oversight?*	4
How does depletion interact with auditors' skeptical dispositions to affect auditors' challenging of managers in negotiations?	4
Restating Internal Control Reports Following Financial Statement Restatements: Determinants and Consequences*	4
The effects of relative performance information on subsequent cooperation	4
Measuring systemic risk: A financial statement–based approach for insurance firms and banks	4
The Effects of Information Acquisition Effort, Psychological Ownership, and Reporting Context on Opportunistic Managerial Reporting*	4