Contemporary Accounting Research

Article	Citations
China's Anti‐Corruption Campaign and Financial Reporting Quality	91
The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*	80
The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters	75
Common Institutional Ownership and Earnings Management*	70
FinBERT: A Large Language Model for Extracting Information from Financial Text*	66
Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*	56
Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World	55
Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk	54
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*	54
The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology*	50
Measuring Real Activity Management	46
Non‐GAAP Earnings: A Consistency and Comparability Crisis?*	44
Product Market Competition and Voluntary Corporate Social Responsibility Disclosures†	43
An Empirical Analysis of Analysts' Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency*	42
A Framework for Using Robotic Process Automation for Audit Tasks*	38
The Effect of Humanizing Robo‐Advisors on Investor Judgments*	37
The Influence of Corporate Social Responsibility Measures on Investors' Judgments when Integrated in a Financial Report versus Presented in a Separate Report	35
The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures*	33
How Reliably Do Empirical Tests Identify Tax Avoidance?	32
Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A*	32
GeneralistCEOsand Credit Ratings*	32
Assessing Tax Risk: Practitioner Perspectives	31
Expanded Auditor's Report Disclosures and Loan Contracting*	31
Short Sellers and Long‐Run Management Forecasts	30
Gender Discrimination? Evidence from the Belgian Public Accounting Profession*	30

Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*	29
How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis	29
Challenging Global Group Audits: The Perspective of US Group Audit Leads*	29
Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*	28
The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China	27
Auditor Responses to Shareholder Activism	27
Internal Control over Financial Reporting and Resource Extraction: Evidence from China*	27
State Ownership and Target Setting: Evidence from Publicly Listed Companies in China*	26
The Importance of Director External Social Networks to Stock Price Crash Risk*	26
Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence	26
When the Client Is a Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence	26
Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality*	26
The Influence of Firms' Emissions Management Strategy Disclosures on Investors' Valuation Judgments	26
Audit Regulation and Cost of Equity Capital: Evidence from the PCAOB's International Inspection Regime*	25
Common Auditors and Private Bank Loans*	25
The Benefit of Mean Auditors: The Influence of Social Interaction and the Dark Triad on Unjustified Auditor Trust	25
Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine*	25
Illiquidity and the Measurement of Stock Price Synchronicity	25
When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?	24
Corporate Governance and Earnings Management: Evidence from Shareholder Proposals*	24
Corporate In‐house Tax Departments*	24
The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions*	23
Restatement of CSR Reports: Frequency, Magnitude, and Determinants*	23
When Is the Client King? Evidence from Affiliated‐Analyst Recommendations in China's Split‐Share Reform	23
Improving Complex Audit Judgments: A Framework and Evidence*†	23
The Effects of Creative Culture on Real Earnings Management*	23
PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*	22
Individual Investors' Attention to Accounting Information: Evidence from Online Financial Communities*	22
Immaterial Error Corrections and Financial Reporting Reliability*	22
Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions	21
The SEC Filing Review Process: A Survey and Future Research Opportunities*	20
Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is there Really an Effect on the Cost of Equity Capital?*	20
Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8‐Ks*	20
Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*	20
Corporate Governance Reforms and Cross‐Listings: International Evidence*	20
Auditors' Fee Premiums and Low‐Quality Internal Controls*	19
Geographic Peer Effects in Management Earnings Forecasts*	19
The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys	19
Does Public Enforcement Work in Weak Investor Protection Countries? Evidence from China*	19
Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D*	18
Textual Analysis in Accounting: What's Next?*	18
Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers' Rhetoric*	18
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†	17
Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies*	17
Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*	17
Express Yourself: Why Managers' Disclosure Tone Varies Across Time and What Investors Learn from It	17
Is Audit Committee Equity Compensation Related to Audit Fees?*	17
Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*	16
The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from Beyond Budgeting*	16
Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*	16

Is the Tone of Risk Disclosures in MD&As Relevant to Debt Markets? Evidence from the Pricing of Credit Default Swaps*	16
Linguistic Formality and Audience Engagement: Investors' Reactions to Characteristics of Social Media Disclosures*	15
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†	15
Revealing Oz: Institutional Work Shaping Auditors' National Office Consultations*	15
Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom	15
Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?*	15
Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC‐Influential Politicians*	14
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*	14
The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance	14
Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences	14
The Informational Effects of Tightening Oil and Gas Disclosure Rules	14
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*	14
Can Employee Stock Options Contribute to Less Risk‐Taking?	14
Why Are People Honest? Internal and External Motivations to Report Honestly	13
Business Partnering in Risk Management: A Resilience Perspective on Management Accountants' Responses to a Role Change*	13
Investors' Perceptions of Activism via Voting: Evidence from Contentious Shareholder Meetings*	13
Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*	13
A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector*	13
The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.‐Listed Foreign Firms	13
On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions	13
Fostering Enabling Perceptions of Management Controls during Post‐Acquisition Integration*	13
Labor Market Mobility and Expectation Management: Evidence from Enforceability of Noncompete Provisions*	12
Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort*	12
Measuring News in Management Range Forecasts	12
The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates*	12
Investor Sentiment, Misstatements, and Auditor Behavior*	12
The Importance of Clarification of Auditors' Responsibilities Under the New Audit Reporting Standards*	12
Tax Haven Incorporation and the Cost of Capital*	12
Bank Monitoring and Financial Reporting Quality: The Case of Accounts Receivable–Based Loans*	11
Spillover Effects of Fraud Allegations and Investor Sentiment	11
Asymmetric Inventory Management and the Direction of Sales Changes*	11
Resource Adjustment Costs, Cost Stickiness, and Value Creation in Mergers and Acquisitions*	11
Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis*	11
Financial Reporting Consequences of Sovereign Wealth Fund Investment*	11
Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?*	11
Tax Incidence and Tax Avoidance*	10
The Impact of Control Systems on Corporate Innovation†	10
Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring*	10
The Effects of Incentive Scheme and Task Difficulty on Employees' Altruistic Behavior Outside the Firm	10
Risk‐Taking Incentives and Earnings Management: New Evidence*	9
The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation*	9
Sentiment, Loss Firms, and Investor Expectations of Future Earnings*	9
Executives' Legal Records and the Deterrent Effect of Corporate Governance	9
Do Shareholders Assess Managers' Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When Its Outcome Serves Shareholders' Interests?*	9
The Effects of High Estimate Uncertainty in Auditor Negligence Litigation*	9
Street versus GAAP: Which Effective Tax Rate Is More Informative?*	9
The Effect of SEC Reviewers on Comment Letters*	9
The Big 4 Under Pressure: Scanning Work in Transnational Fields*	9
Social Networks Analysis in Accounting and Finance*	9
The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing*	9
Short‐Termist CEO Compensation in Speculative Markets: A Controlled Experiment*	9
The Role of Deferred Equity Pay in Retaining Managerial Talent*	8
Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness*	8
Bold Stock Recommendations: Informative or Worthless?	8
Bank Lending and Corporate Innovation: Evidence from SFAS 166/167*	8
The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques*	8
CFO Effort and Public Firms' Financial Information Environment*	8
Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*	8
Do Debt Investors Adjust Financial Statement Ratios When Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges*†	8
Can Staggered Boards Improve Value? Causal Evidence from Massachusetts*	8
The Influence of Management's Internal Audit Experience on Earnings Management*	8
Network Analysis of Audit Partner Rotation†	8
A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?†‡	7
Bundled Earnings Guidance and Analysts' Forecast Revisions*	7
Feedback‐Driven Time Segmenting: The Effect of Feedback Frequency on Employee Behavior*	7
Linguistic Tensions in a Professional Accounting Field: English Linguistic Capital, Hierarchy, Prestige, and Distinction Among Accountants†	7
Voluntary Disclosure and Informed Trading*	7
Does the Threat of a PCAOB Inspection Mitigate US Institutional Investors' Home Bias?*	7
Voluntary Disclosures When There Is an Option to Delay Disclosure	7
Accounting‐Based Compensation and Debt Contracts*	7
How Far Will Managers Go to Look Like a Good Steward? An Examination of Preferences for Trustworthiness and Honesty in Managerial Reporting†	7
Root Cause Analysis and Its Effect on Auditors' Judgments and Decisions in an Integrated Audit*	7
Corporate Integrity Culture and Compliance: A Study of the Pharmaceutical Industry*	7
Large Shareholder Portfolio Diversification and Voluntary Disclosure*	7
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	7
The Role of Narcissistic Hypocrisy in the Development of Accounting Estimates	7
Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability?*	7
Strategic Entry Decisions, Accounting Signals, and Risk Management Disclosure*	7
Styles of Regulators: Evidence from the SEC's Comment Letters†	7
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*	6

Language and Management Forecasts Around the World*	6
Building Trust with Material and Immaterial Corporate Social Responsibility: Benefits and Consequences*	6
Top Management Team Incentive Dispersion and Earnings Quality*	6
Do Stronger Wise‐Thinking Dispositions Facilitate Auditors' Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?*	6
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*	6
Career Concerns and Financial Reporting Quality*	6
Political Connections and the Trade‐Off Between Real and Accrual‐Based Earnings Management*	6
Organized Labor Effects on SG&A Cost Behavior*	6
Beyond Risk Shifting: The Knowledge‐Transferring Role of Audit Liability Insurers*	6
How Firms' Quality Experts Shape Canadian Public Accountability Board Inspections and Their Outcomes: An Analysis of Intraprofessional Conflicts, Third‐Party Influences, and Relational Strategies†	6
Group Recruiting Events and Gender Stereotypes in Employee Selection*	6
Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms†	6
Internal Information Quality and State Tax Planning*	6
The Effects of Information Acquisition Effort, Psychological Ownership, and Reporting Context on Opportunistic Managerial Reporting*	6
Tax Loss Carryovers in a Competitive Environment*	6
The Benefits of Deliberative Involvement in the Design of Incomplete Feedback Systems*	5
Authority, Monitoring, and Incentives in Hierarchies*†	5
Building Trust in Crisis Management: A Study of Insolvency Practitioners and the Role of Accounting Information and Processes	5
Reporting Bias and Monitoring in Clean Development Mechanism Projects*	5
Relative Performance Evaluation and Earnings Management*	5
Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long‐Term Impact of Arthur Andersen's Demise on Partners' Audit Quality*	5
Are Earnings Forecasts Informed by Proxy Statement Compensation Disclosures?	5
Pay for Outsiders: Incentive Compensation for Nonfamily Executives in Family Firms*	5
Intuition versus Analytical Thinking and Impairment Testing	5
Common Mutual Fund Ownership and Systemic Risk*	5
What Is a Good Rank? The Effort and Performance Effects of Adding Performance Category Labels to Relative Performance Information*	5
Short Interest and Corporate Investment: Evidence from Supply Chain Partners†	5
The Effect of Changes in Income Shifting on Affiliate Managers' Internal Reporting Decisions*†	5
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*	5
Voluntary Disclosure in Light of Control Concerns*	5
Do Firms Time Changes in Accounting Estimates to Manage Earnings?†	5
Contracting and Reporting Conservatism around a Change in Fiduciary Duties*	5
R&D Investments and Tax Incentives: The Role of Intra‐Firm Cross‐Border Collaboration*	5
Do Firm‐Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?*	5
Does Financial Statement Comparability Facilitate SEC Oversight?*	4
Auditing Non‐GAAP Measures: Signaling More Than Intended*	4
Across the Pond: How US Firms' Boards of Directors Adapted to the Passage of the General Data Protection Regulation†	4
How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price*	4
Motivating Managers to Invest in Accounting Quality: The Role of Conservative Accounting*	4
Volatility of Tax Payments and Dividend Payouts*	4
Controlling Shareholders' Tax Incentives and Classification Shifting*	4
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*	4
Firm Unionization and Disruptions in Customer Relationships*	4
The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*	4
Regulatory Approval and Biotechnology Product Disclosures*†	4
The Accrual Anomaly: Accrual Originations, Accrual Reversals, and Resolution of Uncertainty*	4
The effect of US tax reform on the taxation of US firms' domestic and foreign earnings	4
Motivating Employees with Goal‐Based Prosocial Rewards*	4
The Commitment to Income‐Decreasing Accounting Choices as a Credible Signal to Reducing Information Asymmetry: The Case of Asset Revaluations*	4
Do Alma Mater Ties Between the Auditor and Audit Committee Affect Audit Quality?*	4
MiFID II and the unbundling of analyst research from trading execution	4
Financial Reporting Quality and Auditor Dismissal Decisions at Companies with Common Directors and Auditors*	4
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*	4
Management Faultlines and Management Forecasts*	4