Contemporary Accounting Research

Article	Citations
Managerial performance evaluation and organizational form	629
Manager narcissism, target difficulty, and employee dysfunctional behavior	193
Peer effects in subjective performance evaluation	79
Auditor Task Prioritization	77
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion	66
Disclosure to competitors in light of endogenous firm investments	64
Political incentives and analyst bias: Evidence from China	61
Debt Concentration and the Tax Sensitivity of Leverage	60
	54
Motive Forces: Accountants' Distinctive Values and Their Attitudes Toward Social Reforms	54
Climatic disasters and distracted analysts	46
Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies	46
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic	43
The effect of securities litigation risk on firm value and disclosure	41
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	39
Reporting bias and feedback effect	38
Aggregate tone and gross domestic product	37
Promoting proactive auditing behaviors	35
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	34
The Relevance of Non‐Income Tax Relief*	34
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	33
FinBERT: A Large Language Model for Extracting Information from Financial Text*	33
	33
Investor overreactions to transnational peer firm earnings: The role of accounting standards	32
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders	31

When friends become foes: Disclosure decisions after failed M&A deals	31
Environmental disclosures and ESG fund ownership	30
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*	29
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*	29
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China	29
Trust, distrust, and open‐book accounting in three client‐vendor relationships	27
	27
SEC Attention, A to Z	27
Machine learning and the prediction of changes in profitability	26
Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences	25
Turnover experiences in public accounting and alumni's decisions to “give back”	25
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*	23
Business unit controllers' credibility and the hardening of local forecasts	22
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors	22
“No comment”: Language frictions and the IASB 's due process	22
Information Transparency and Investment in Follow‐on Innovation*	22
Individual or team analyst reports? The organization of analyst research activities	22
Product Market Threats: Implications for Future Performance and Use by Market Participants	21
	20
The predictive ability of tax contingencies for future income tax cash outflows	20
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility	20
Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholders' Responses to Delay in Financial Reporting*	20
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*	20
Issue Information	19
Government subsidies and income smoothing	19
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 2024	19
Who Gets Stitches? The Effects of Rewarding Whistleblowers and Protecting Their Identity on Subsequent Willingness to Work With Others	18
Technological peer pressure and skill specificity of job postings	18
The Big 4 Under Pressure: Scanning Work in Transnational Fields*	18
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets	18
Does enterprise risk management bolster investor confidence? Evidence from options‐based restatement contagion, investment, and misstatements	18
Motivating low performers with input‐based relative performance feedback	17
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis	17
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*	17
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*	17
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*	17
Issue Information	17
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters	17
The moderating role of reporting quality	16
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*	16
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*	16
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?	16
Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals	16
Shareholder perceptions of external tax advisors in corporate tax planning	16
Do brokers manage the distribution of stock recommendations?	15
The importance of audit partners' risk tolerance to audit quality	15
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis	15
Does audit partner individualism reduce client earnings comparability? Evidence from the United States	15
A Survey of the Archival Audit Literature	15
Endogeneity and the economic consequences of tax avoidance	15

Can Financialization Save Nature? The Case of Endangered Species*	14
Common Ownership and Auditor Sharing	14
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?	14
Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains	14
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India	14
Toward a general equilibrium theory of financial reporting	14
Dissecting corporate tournaments: Multilayered structures and firm performance	14
The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis	13
Enterprise system implementation and cash flow volatility	13
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor	13
Issue Information	13
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders	13
Geographic Peer Effects in Management Earnings Forecasts*	12
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries	12
Equity incentives and conforming tax avoidance	12
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?	12
Segment disaggregation and equity‐based pay contracts	12
Emergence of the Food Balance Sheet: A History of A Traveling Idea	12
The supply of information and price formation: Evidence from Google's search engine	12
Volatility of Tax Payments and Dividend Payouts*	12
The impact of SEC reporting changes on information acquisition and market dynamics: Evidence from foreign cross‐listed firms	12
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting	12
Selective Disclosure, Expertise Acquisition, and Price Informativeness*	12
The real effects of transparency in crowdfunding	12
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management	12
Control issues: How providing input affects auditors' reliance on artificial intelligence	11
Voluntary disclosures regarding open market repurchase programs	11
Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*	11
	11
Auditor judgment in the fourth industrial revolution	11
Local newspaper closures and bank loan contracts	11
CEO career concerns in early tenure and corporate social responsibility reporting	11
Regulatory Protection and Opportunistic Bankruptcy*	11
Issue Information	11
Related parties, financial reporting quality, and donations	11
Discretionary dissemination on Twitter	11
Caught between two worlds: Big 4 professionals moving to non–Big 4 firms	10
Interest in the short interest: The rise of private‐sector data	10
CAR 2022 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2022 de RCC	10
Can individual auditors' career advancements predict audit partner quality?	10
Is the PCAOB enforcement approach aligned with its mandate? Perspectives of sanctioned auditors and former PCAOB enforcement staff	10
How investor status affects judgments of management credibility: The role of company identification and locus of attribution	10
Strangers in the city: Spacing and social boundaries among accountants in the global city	10
Does mandatory recognition of off–balance sheet liabilities affect capital structure choice? Evidence from SFAS 158	10
Issue Information	10
Seek and Ye Might Not Find: The Effects of Contract Framing on Knowledge Sharing and Knowledge Seeking	10
When Do Firms Adjust Bonus Targets Intrayear? Evidence from Sales Executives' Targets*	10
The Tacit Pull of Fit: Accounting’s Mundane Objects and the Everyday Aesthetics of Mediation	10
Local information advantage and stock returns: Evidence from social media	10
Navigating knowledge and ignorance in the boardroom: A study of audit committee members' oversight styles	10
Investor reactions to climate change disclosures: Joint effects of disclosure focus and controllability	10
What a relief: How do firms respond to competitors' listing delays?	9
Customer referencing and capital market benefits: Evidence from the cost of equity	9
Talking down the competitors: How do investment banking relationships influence analysts' forecasts?	9
Institutional dual‐holders and corporate disclosures: A natural experiment	9
Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc.	9
Preventing fraudulent financial reporting with reputational signals of strategic auditors	8
Motivating Employees with Goal‐Based Prosocial Rewards*	8
The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*	8
How does perceived ease of information access affect investors' judgments?	8
The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations	8
Determinants of and future violations following deferred prosecution and non‐prosecution agreements in corporate criminal cases	8
The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts	8
Estimating the sensitivity of CEO compensation to gross versus net accounting performance	8
Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee	8
An Explanation of Path Analysis and Recommendations for Best Practice	7
How Accounting Ends: Self‐Undermining Repetition in Accounting Life Cycles*	7
Common auditors in mergers and acquisitions: Post‐acquisition financial reporting quality and audit fees	7
The effect of social skills on analyst performance	7
Corporate shareholdings, tax‐loss selling, and the (mis)pricing of information asymmetry	7
Knowledge Is Power: The Importance of Public Accounting Experience for Mutual Fund Managers' Monitoring	7
Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses	7
Do donors value volunteer commitment in assessing nonprofit effectiveness?	7
Issue Information	7
How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting	7
Financial statement adequacy and firms' MD&A disclosures	7
How do analysts affect corporate innovation? Evidence from site visits	7
Disclosure of tax‐related critical audit matters and tax‐related outcomes	7
Does auditor style influence non‐GAAP earnings disclosure?	7
Beyond Accuracy: Do Analyst Site Visits Boost the Precision of Management Earnings Range Guidance?	7

Is State Tax Policy Associated With State‐Level COVID ‐19 Restrictions?	6
Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams' Industry Knowledge*	6
Information aggregation to form earnings expectations: Evidence from CEO networks and management forecast accuracy	6
Analysts' Cultural Long‐Term Orientation and Their Information Production	6
A Theory of Investors' Disclosure	6
CAR Ad Hoc Reviewers 2022/RCC Réviseurs ad hoc 2022	6
Audit Risk Disclosures, Targeted Inspections, and Audit Quality	6
We're in This Together: The Motivational Effects of Tangible Rewards in a Group Setting*	6
Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*	6
Throwing in the towel: What happens when analysts' recommendations go wrong?	6
Earnings quality on the street	6
Credit information sharing and firm innovation: Evidence from the establishment of public credit registries	6
Metric intensity and innovation dependency	5
Introduction	5
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*	5
Do Firm‐Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?*	5
Targets' Accounting Conservatism and the Gains from Acquisition*	5
IRS scrutiny and corporate innovation	5
Translating, resisting, or escalating government programs? Accounting at the intersection of centrally imposed programs and local responses	5
Issue Information	5
Building Trust with Material and Immaterial Corporate Social Responsibility: Benefits and Consequences*	5
The effects of relative performance information on subsequent cooperation	5
Asymmetric adjustment of control	5
Firm‐level political risk and bank loan contracting	5
LGBTQI+ professional accountants and the consequences of stigmatization: An identity work perspective	5
Improvements in investment efficiency prior to a mandated accounting change: Evidence from ASC 842	5
The Effects of Openness of Internal Reporting and Shared Interest with an Employee on Managerial Collusion and Subsequent Cooperation*	5
Managerial sentiment and short‐term operating decisions: Evidence from terrorist attacks	5
Can we explain managerial non‐answers during conference call Q&As?	5
The ICFR process: Perspectives of accounting executives at large public companies	5
Indirect earnings management	5
Accounting for R&D: Evidence and Implications*	4
The use of cash flows metrics in CEO compensation and the design of loan contracts	4
Following the blind? Database coding policies and the case of IFRS noncompliance	4
Sell‐side analysts as social intermediaries	4
Audit partner achievement drive and audit quality	4
Issue Information	4
Tend to one's own house: The effect of firm CSR on employee effort	4
Does Financial Statement Comparability Facilitate SEC Oversight?*	4
The effect of shareholder scrutiny on corporate tax behavior: Evidence from shareholder tax litigation	4
Navigating through the noise: The effect of color‐coded performance feedback on decision‐making	4
The impacts of federal judge ideology on auditor litigation risk and auditor behavior	4
	4
Does greater access to employees with information technology capability improve financial reporting quality?	4
PCAOB inspection deficiencies and future financial reporting quality: Do the types of deficiencies matter?	4
How does depletion interact with auditors' skeptical dispositions to affect auditors' challenging of managers in negotiations?	4
Measuring systemic risk: A financial statement–based approach for insurance firms and banks	4
Common institutional ownership and stock price crash risk	4