Contemporary Accounting Research

Article	Citations
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
Non‐GAAP Earnings: A Consistency and Comparability Crisis?*	51
The Effect of Humanizing Robo‐Advisors on Investor Judgments*	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 Activism	34
Corporate In‐house Tax Departments*	33
Improving Complex Audit Judgments: A Framework and Evidence*†	32

Immaterial Error Corrections and Financial Reporting Reliability*	32
Restatement of CSR Reports: Frequency, Magnitude, and Determinants*	32
Corporate Governance Reforms and Cross‐Listings: International Evidence*	31
Does Public Enforcement Work in Weak Investor Protection Countries? Evidence from China*	31
Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine*	30
Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*	29
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†	29
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†	28
Geographic Peer Effects in Management Earnings Forecasts*	28
The SEC Filing Review Process: A Survey and Future Research Opportunities*	27
Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*	27
Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D*	27
Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*	27
PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*	26
Is the Tone of Risk Disclosures in MD&As Relevant to Debt Markets? Evidence from the Pricing of Credit Default Swaps*	26
Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers' Rhetoric*	26
Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8‐Ks*	26
Linguistic Formality and Audience Engagement: Investors' Reactions to Characteristics of Social Media Disclosures*	25
Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*	23
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*	23
Business Partnering in Risk Management: A Resilience Perspective on Management Accountants' Responses to a Role Change*	22
Social Networks Analysis in Accounting and Finance*	22
Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*	22
Revealing Oz: Institutional Work Shaping Auditors' National Office Consultations*	21
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*	21
Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies*	21
Investors' Perceptions of Activism via Voting: Evidence from Contentious Shareholder Meetings*	20
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*	19
Tax Incidence and Tax Avoidance*	19
Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC‐Influential Politicians*	18
A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector*	18
CEO career concerns in early tenure and corporate social responsibility reporting	18
Investor Sentiment, Misstatements, and Auditor Behavior*	18
The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation*	18
Is Audit Committee Equity Compensation Related to Audit Fees?*	17
Asymmetric Inventory Management and the Direction of Sales Changes*	17
Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom	17
The Impact of Control Systems on Corporate Innovation†	17
Risk‐Taking Incentives and Earnings Management: New Evidence*	16
The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates*	16
Can Staggered Boards Improve Value? Causal Evidence from Massachusetts*	16
Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort*	16
The Importance of Clarification of Auditors' Responsibilities Under the New Audit Reporting Standards*	16
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China	16
Fostering Enabling Perceptions of Management Controls during Post‐Acquisition Integration*	15
Tax Haven Incorporation and the Cost of Capital*	15
Labor Market Mobility and Expectation Management: Evidence from Enforceability of Noncompete Provisions*	15
Corporate Integrity Culture and Compliance: A Study of the Pharmaceutical Industry*	15
Resource Adjustment Costs, Cost Stickiness, and Value Creation in Mergers and Acquisitions*	15
A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?†‡	15

The Effects of High Estimate Uncertainty in Auditor Negligence Litigation*	14
It's a matter of style: The role of audit firms and audit partners in key audit matter reporting	14
The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques*	14
Bank Lending and Corporate Innovation: Evidence from SFAS 166/167*	14
The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing*	13
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	13
Network Analysis of Audit Partner Rotation†	13
Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis*	13
Group Recruiting Events and Gender Stereotypes in Employee Selection*	13
Street versus GAAP: Which Effective Tax Rate Is More Informative?*	13
Short Interest and Corporate Investment: Evidence from Supply Chain Partners†	12
Language and Management Forecasts Around the World*	12
The Influence of Management's Internal Audit Experience on Earnings Management*	12
Sentiment, Loss Firms, and Investor Expectations of Future Earnings*	12
The Effect of SEC Reviewers on Comment Letters*	12
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*	12
Firm Unionization and Disruptions in Customer Relationships*	12
Political Connections and the Trade‐Off Between Real and Accrual‐Based Earnings Management*	12
Beyond Risk Shifting: The Knowledge‐Transferring Role of Audit Liability Insurers*	12
The Big 4 Under Pressure: Scanning Work in Transnational Fields*	12
Financial Reporting Consequences of Sovereign Wealth Fund Investment*	12
Internal Information Quality and State Tax Planning*	12
Do Stronger Wise‐Thinking Dispositions Facilitate Auditors' Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?*	12
Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness*	11
Information Transparency and Investment in Follow‐on Innovation*	11
CFO Effort and Public Firms' Financial Information Environment*	11
Organized Labor Effects on SG&A Cost Behavior*	11
Linguistic Tensions in a Professional Accounting Field: English Linguistic Capital, Hierarchy, Prestige, and Distinction Among Accountants†	10
Does the Threat of a PCAOB Inspection Mitigate US Institutional Investors' Home Bias?*	10
Accounting for R&D: Evidence and Implications*	10
Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*	10
Short‐Termist CEO Compensation in Speculative Markets: A Controlled Experiment*	10
Feedback‐Driven Time Segmenting: The Effect of Feedback Frequency on Employee Behavior*	10
Root Cause Analysis and Its Effect on Auditors' Judgments and Decisions in an Integrated Audit*	10
Auditing Non‐GAAP Measures: Signaling More Than Intended*	10
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*	9
Top Management Team Incentive Dispersion and Earnings Quality*	9
Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability?*	9
Common Mutual Fund Ownership and Systemic Risk*	9
Managerial Myopia, Earnings Guidance, and Investment*	9
Large Shareholder Portfolio Diversification and Voluntary Disclosure*	9
The Role of Deferred Equity Pay in Retaining Managerial Talent*	8
Do Firm‐Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?*	8
Styles of Regulators: Evidence from the SEC's Comment Letters†	8
Walking the Talk? Managing Errors in the Audit Profession*	8
Can Financialization Save Nature? The Case of Endangered Species*	8
Does Financial Statement Comparability Facilitate SEC Oversight?*	8
Authority, Monitoring, and Incentives in Hierarchies*†	8
The effect of US tax reform on the taxation of US firms' domestic and foreign earnings	8
Do Debt Investors Adjust Financial Statement Ratios When Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges*†	8
Does tax enforcement disparately affect domestic versus multinational corporations around the world?	8
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*	8
Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms†	8
Pay for Outsiders: Incentive Compensation for Nonfamily Executives in Family Firms*	8
Bundled Earnings Guidance and Analysts' Forecast Revisions*	8
Common institutional ownership and stock price crash risk	8
Analyst workload and information production: Evidence from IPO assignments	7
The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*	7
The Effects of Independent Director Litigation Risk*	7
Building Trust with Material and Immaterial Corporate Social Responsibility: Benefits and Consequences*	7
Career Concerns and Financial Reporting Quality*	7
Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams' Industry Knowledge*	7
Strategic Entry Decisions, Accounting Signals, and Risk Management Disclosure*	7
Do Firms Time Changes in Accounting Estimates to Manage Earnings?†	7
The Effect of Changes in Income Shifting on Affiliate Managers' Internal Reporting Decisions*†	7
Tax Loss Carryovers in a Competitive Environment*	7
A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes*	7
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*	7
MiFID II and the unbundling of analyst research from trading execution	7
Relative Performance Evaluation and Earnings Management*	7
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	7
The effect of social skills on analyst performance	7
How Firms' Quality Experts Shape Canadian Public Accountability Board Inspections and Their Outcomes: An Analysis of Intraprofessional Conflicts, Third‐Party Influences, and Relational Strategies†	7
The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*	7
How Far Will Managers Go to Look Like a Good Steward? An Examination of Preferences for Trustworthiness and Honesty in Managerial Reporting†	7
Auditor judgment in the fourth industrial revolution	7
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*	6
Disclosure of tax‐related critical audit matters and tax‐related outcomes	6
Controlling Shareholders' Tax Incentives and Classification Shifting*	6
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*	6

Shareholder Empowerment and Board of Directors Effectiveness*	6
Reporting Bias and Monitoring in Clean Development Mechanism Projects*	6
What Is a Good Rank? The Effort and Performance Effects of Adding Performance Category Labels to Relative Performance Information*	6
Across the Pond: How US Firms' Boards of Directors Adapted to the Passage of the General Data Protection Regulation†	6
Regulatory Approval and Biotechnology Product Disclosures*†	6
The Effects of Information Acquisition Effort, Psychological Ownership, and Reporting Context on Opportunistic Managerial Reporting*	6
The supply of information and price formation: Evidence from Google's search engine	5
Auditing with data and analytics: External reviewers' judgments of audit quality and effort	5
The Benefits of Deliberative Involvement in the Design of Incomplete Feedback Systems*	5
Motivating Employees with Goal‐Based Prosocial Rewards*	5
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*	5
Financial statement similarity	5
The Impact of Risk and the Potential for Loss on Managers' Demand for Audit Quality*	5
Voluntary Disclosure in Light of Control Concerns*	5
The Disciplining Effect of Credit Default Swap Trading on the Quality of Credit Rating Agencies†	5
Executive Deferral Plans and Insider Trading†	5
Restating Internal Control Reports Following Financial Statement Restatements: Determinants and Consequences*	5
Do Auditors Accurately Predict Litigation and Reputation Consequences of Inaccurate Accounting Estimates?	5
How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price*	5
Machine learning and the prediction of changes in profitability	5
The Relevance of Non‐Income Tax Relief*	5
Management Faultlines and Management Forecasts*	5
Has Global Financial Reporting Comparability Improved?*	5
Do Alma Mater Ties Between the Auditor and Audit Committee Affect Audit Quality?*	5
Motivating Managers to Invest in Accounting Quality: The Role of Conservative Accounting*	4
The Role of Timing and Management's Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls*	4
The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations	4
Customer referencing and capital market benefits: Evidence from the cost of equity	4
When Do Firms Adjust Bonus Targets Intrayear? Evidence from Sales Executives' Targets*	4
Regulatory Protection and Opportunistic Bankruptcy*	4
Technological peer pressure and skill specificity of job postings	4
Performance Targets and Ex Post Incentive Plan Adjustments†	4
Risk Management in Small‐ and Medium‐Sized Businesses and How Accountants Contribute*	4
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*	4
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†	4
Navigating knowledge and ignorance in the boardroom: A study of audit committee members' oversight styles	4
Does greater access to employees with information technology capability improve financial reporting quality?	4
Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*	4
Threat of Exit by Non‐Blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan*	4
Experts in the Boardroom: Director Connections in the Mutual Fund Industry*	4
How Are Institutions Informed? Proactive Trading, Information Flows, and Stock Selection Strategies*	4
Financial Reporting Quality and Auditor Dismissal Decisions at Companies with Common Directors and Auditors*	4
Financial statement adequacy and firms' MD&A disclosures	4
The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts	4
Information Coordination: Does Preannouncement Media Coverage Improve Earnings Expectations?*	4
Enforcement of Non‐Compete Agreements, Outside Employment Opportunities, and Insider Trading*	4
We're in This Together: The Motivational Effects of Tangible Rewards in a Group Setting*	4
The predictive ability of tax contingencies for future income tax cash outflows	4