Contemporary Accounting Research

Article	Citations
Managerial performance evaluation and organizational form	602
Manager narcissism, target difficulty, and employee dysfunctional behavior	188
Peer effects in subjective performance evaluation	77
Auditor Task Prioritization	76
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion	65
Debt Concentration and the Tax Sensitivity of Leverage	62
Motive Forces: Accountants' Distinctive Values and Their Attitudes Toward Social Reforms	60
	56
Political incentives and analyst bias: Evidence from China	54
Disclosure to competitors in light of endogenous firm investments	54
Climatic disasters and distracted analysts	46
Reporting bias and feedback effect	44
The effect of securities litigation risk on firm value and disclosure	42
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic	41
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	37
The Relevance of Non‐Income Tax Relief*	36
Aggregate tone and gross domestic product	34
Promoting proactive auditing behaviors	33
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	33
	32
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	32
	32
FinBERT: A Large Language Model for Extracting Information from Financial Text*	32
Investor overreactions to transnational peer firm earnings: The role of accounting standards	31
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*	30

Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders	30
When friends become foes: Disclosure decisions after failed M&A deals	29
Environmental disclosures and ESG fund ownership	29
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*	29
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China	28
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors	26
Machine learning and the prediction of changes in profitability	26
Business unit controllers' credibility and the hardening of local forecasts	26
Trust, distrust, and open‐book accounting in three client‐vendor relationships	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*	24
Information Transparency and Investment in Follow‐on Innovation*	22
The predictive ability of tax contingencies for future income tax cash outflows	21
	21
Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholders' Responses to Delay in Financial Reporting*	21
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*	21
“No comment”: Language frictions and the IASB 's due process	21
Individual or team analyst reports? The organization of analyst research activities	21
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*	20
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility	20
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 2024	19
Issue Information	19
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets	18
Government subsidies and income smoothing	18
The Big 4 Under Pressure: Scanning Work in Transnational Fields*	18
The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*	18
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
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*	18
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters	18
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis	17
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*	17
Does enterprise risk management bolster investor confidence? Evidence from options‐based restatement contagion, investment, and misstatements	17
Issue Information	17
Does audit partner individualism reduce client earnings comparability? Evidence from the United States	16
Endogeneity and the economic consequences of tax avoidance	16
Shareholder perceptions of external tax advisors in corporate tax planning	16
The moderating role of reporting quality	16
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*	16
The importance of audit partners' risk tolerance to audit quality	16
Motivating low performers with input‐based relative performance feedback	16
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*	16
Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals	16
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?	15
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?	15
Toward a general equilibrium theory of financial reporting	14
Issue Information	14
Can Financialization Save Nature? The Case of Endangered Species*	14
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis	14

Dissecting corporate tournaments: Multilayered structures and firm performance	14
Do brokers manage the distribution of stock recommendations?	14
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India	14
Enterprise system implementation and cash flow volatility	14
Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains	13
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders	13
Geographic Peer Effects in Management Earnings Forecasts*	13
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor	13
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?	13
The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis	13
Segment disaggregation and equity‐based pay contracts	12
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting	12
Selective Disclosure, Expertise Acquisition, and Price Informativeness*	12
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*	12
Volatility of Tax Payments and Dividend Payouts*	12
Equity incentives and conforming tax avoidance	12
The impact of SEC reporting changes on information acquisition and market dynamics: Evidence from foreign cross‐listed firms	12
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management	12
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries	12
Control issues: How providing input affects auditors' reliance on artificial intelligence	12
Issue Information	11
The real effects of transparency in crowdfunding	11
The supply of information and price formation: Evidence from Google's search engine	11
Regulatory Protection and Opportunistic Bankruptcy*	11
Auditor judgment in the fourth industrial revolution	11
Emergence of the Food Balance Sheet: A History of A Traveling Idea	11
Related parties, financial reporting quality, and donations	11
Discretionary dissemination on Twitter	11
Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*	11
Voluntary disclosures regarding open market repurchase programs	11
CEO career concerns in early tenure and corporate social responsibility reporting	11
Local newspaper closures and bank loan contracts	11
Issue Information	10
Investor reactions to climate change disclosures: Joint effects of disclosure focus and controllability	10
Strangers in the city: Spacing and social boundaries among accountants in the global city	10
How investor status affects judgments of management credibility: The role of company identification and locus of attribution	10
Can individual auditors' career advancements predict audit partner quality?	10
Local information advantage and stock returns: Evidence from social media	10
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
What a relief: How do firms respond to competitors' listing delays?	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
Does mandatory recognition of off–balance sheet liabilities affect capital structure choice? Evidence from SFAS 158	10
	10
Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc.	9
Talking down the competitors: How do investment banking relationships influence analysts' forecasts?	9
Motivating Employees with Goal‐Based Prosocial Rewards*	9
Preventing fraudulent financial reporting with reputational signals of strategic auditors	9
Customer referencing and capital market benefits: Evidence from the cost of equity	8
The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations	8
The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts	8
The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*	8
An Explanation of Path Analysis and Recommendations for Best Practice	8
Institutional dual‐holders and corporate disclosures: A natural experiment	8
Is the PCAOB enforcement approach aligned with its mandate? Perspectives of sanctioned auditors and former PCAOB enforcement staff	8
Determinants of and future violations following deferred prosecution and non‐prosecution agreements in corporate criminal cases	8
Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee	8
Common auditors in mergers and acquisitions: Post‐acquisition financial reporting quality and audit fees	8
Navigating knowledge and ignorance in the boardroom: A study of audit committee members' oversight styles	8
How does perceived ease of information access affect investors' judgments?	8
Estimating the sensitivity of CEO compensation to gross versus net accounting performance	8
Knowledge Is Power: The Importance of Public Accounting Experience for Mutual Fund Managers' Monitoring	8
Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses	7
The effect of social skills on analyst performance	7
Issue Information	7
How Accounting Ends: Self‐Undermining Repetition in Accounting Life Cycles*	7
Disclosure of tax‐related critical audit matters and tax‐related outcomes	7
How do analysts affect corporate innovation? Evidence from site visits	7
Corporate shareholdings, tax‐loss selling, and the (mis)pricing of information asymmetry	7
Do donors value volunteer commitment in assessing nonprofit effectiveness?	7
Financial statement adequacy and firms' MD&A disclosures	7
Does auditor style influence non‐GAAP earnings disclosure?	7
Audit Risk Disclosures, Targeted Inspections, and Audit Quality	7
Introduction	6
Firm‐level political risk and bank loan contracting	6
CAR Ad Hoc Reviewers 2022/RCC Réviseurs ad hoc 2022	6
Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*	6
How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting	6

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