Contemporary Accounting Research

Article	Citations
	405
Manager narcissism, target difficulty, and employee dysfunctional behavior	162
Political incentives and analyst bias: Evidence from China	136
Peer effects in subjective performance evaluation	119
The Effect of SEC Reviewers on Comment Letters*	102
Disclosure to competitors in light of endogenous firm investments	65
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion	55
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	50
Climatic disasters and distracted analysts	50
Managerial performance evaluation and organizational form	50
Aggregate tone and gross domestic product	49
The Relevance of Non‐Income Tax Relief*	48
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic	48
The effect of securities litigation risk on firm value and disclosure	44
Reporting bias and feedback effect	44
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	44
Promoting proactive auditing behaviors	41
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	37
Relative Performance Evaluation and Earnings Management*	35
FinBERT: A Large Language Model for Extracting Information from Financial Text*	33
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*	33
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	32
When friends become foes: Disclosure decisions after failed M&A deals	31
Investor overreactions to transnational peer firm earnings: The role of accounting standards	30

Accounting as a Normalizing Tool for Transitional Dirtiness: The Case of theUS Adult‐UseCannabis Industry*	29
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†	29
Environmental disclosures and ESG fund ownership	27
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China	26
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders	26
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*	25
Trust, distrust, and open‐book accounting in three client‐vendor relationships	25
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*	25
“No comment”: Language frictions and the IASB's due process	25
Business unit controllers' credibility and the hardening of local forecasts	24
The predictive ability of tax contingencies for future income tax cash outflows	23
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*	23
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors	23
Machine learning and the prediction of changes in profitability	22
Turnover experiences in public accounting and alumni's decisions to “give back”	22
Individual or team analyst reports? The organization of analyst research activities	22
Information Transparency and Investment in Follow‐on Innovation*	21
Can Auditors Improve Their Judgment by Drawing on the Crowd Within?†	21
Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholders' Responses to Delay in Financial Reporting*	21
Issue Information	20
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 2024	20
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*	19
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters	19
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility	19
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
	17
Technological peer pressure and skill specificity of job postings	17
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*	16
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*	16
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets	16
Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms†	16
Government subsidies and income smoothing	16
Issue Information	15
Asymmetric Inefficiency in the Market Response to Non‐earnings 8‐K Information*	15
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis	15
Does enterprise risk management bolster investor confidence? Evidence from options‐based restatement contagion, investment, and misstatements	15
Endogeneity and the economic consequences of tax avoidance	14
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*	14
Shareholder perceptions of external tax advisors in corporate tax planning	14
Motivating low performers with input‐based relative performance feedback	14
Does audit partner individualism reduce client earnings comparability? Evidence from the United States	14
The importance of audit partners' risk tolerance to audit quality	14
The moderating role of reporting quality	14
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?	14
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*	14
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*	13
Can Financialization Save Nature? The Case of Endangered Species*	13
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*	13
Do brokers manage the distribution of stock recommendations?	13

Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?	13
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis	13
Dissecting corporate tournaments: Multilayered structures and firm performance	12
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor	12
Enterprise system implementation and cash flow volatility	12
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders	12
Issue Information	12
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†	12
The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis	12
Toward a general equilibrium theory of financial reporting	12
Geographic Peer Effects in Management Earnings Forecasts*	12
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries	11
	11
The real effects of transparency in crowdfunding	11
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting	11
Organized Labor Effects on SG&A Cost Behavior*	11
Segment disaggregation and equity‐based pay contracts	11
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?	11
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*	11
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management	11
The impact of SEC reporting changes on information acquisition and market dynamics: Evidence from foreign cross‐listed firms	11
Volatility of Tax Payments and Dividend Payouts*	11
How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price*	10
Auditor judgment in the fourth industrial revolution	10
Issue Information	10
Related parties, financial reporting quality, and donations	10
Voluntary disclosures regarding open market repurchase programs	10
Equity incentives and conforming tax avoidance	10
Control issues: How providing input affects auditors' reliance on artificial intelligence	10
Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*	10
Corporate Governance Reforms and Cross‐Listings: International Evidence*	10
The supply of information and price formation: Evidence from Google's search engine	10
Selective Disclosure, Expertise Acquisition, and Price Informativeness*	10
Local newspaper closures and bank loan contracts	10
Regulatory Protection and Opportunistic Bankruptcy*	10
Discretionary dissemination on Twitter	10
Can individual auditors' career advancements predict audit partner quality?	9
CAR 2022 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2022 de RCC	9
Does mandatory recognition of off–balance sheet liabilities affect capital structure choice? Evidence from SFAS 158	9
Local information advantage and stock returns: Evidence from social media	9
How investor status affects judgments of management credibility: The role of company identification and locus of attribution	9
CEO career concerns in early tenure and corporate social responsibility reporting	9
Investor reactions to climate change disclosures: Joint effects of disclosure focus and controllability	9
Interest in the short interest: The rise of private‐sector data	9
When Do Firms Adjust Bonus Targets Intrayear? Evidence from Sales Executives' Targets*	9
	9
Caught between two worlds: Big 4 professionals moving to non–Big 4 firms	9
Strangers in the city: Spacing and social boundaries among accountants in the global city	9
The SEC Filing Review Process: A Survey and Future Research Opportunities*	8
Issue Information	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
Issue Information	8
The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts	8
What a relief: How do firms respond to competitors' listing delays?	8
How does perceived ease of information access affect investors' judgments?	8
Short Interest and Corporate Investment: Evidence from Supply Chain Partners†	8
Preventing fraudulent financial reporting with reputational signals of strategic auditors	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
The Impact of Knowledge Transfer on Investment in Knowledge Creation in Firms†‡	8
Talking down the competitors: How do investment banking relationships influence analysts' forecasts?	7
How do analysts affect corporate innovation? Evidence from site visits	7
How Accounting Ends: Self‐Undermining Repetition in Accounting Life Cycles*	7
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†	7
Common auditors in mergers and acquisitions: Post‐acquisition financial reporting quality and audit fees	7
Does auditor style influence non‐GAAP earnings disclosure?	7
Determinants of and future violations following deferred prosecution and non‐prosecution agreements in corporate criminal cases	7
The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations	7
Institutional dual‐holders and corporate disclosures: A natural experiment	7
Estimating the sensitivity of CEO compensation to gross versus net accounting performance	7
Do donors value volunteer commitment in assessing nonprofit effectiveness?	7
The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*	6
Financial statement adequacy and firms' MD&A disclosures	6
Corporate shareholdings, tax‐loss selling, and the (mis)pricing of information asymmetry	6
Issue Information	6
The Role of Timing and Management's Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls*	6
Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee	6
The effect of social skills on analyst performance	6

Earnings quality on the street	6
Information aggregation to form earnings expectations: Evidence from CEO networks and management forecast accuracy	6
Credit information sharing and firm innovation: Evidence from the establishment of public credit registries	6
Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses	6
Disclosure of tax‐related critical audit matters and tax‐related outcomes	6
The Disciplining Effect of Credit Default Swap Trading on the Quality of Credit Rating Agencies†	6
How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting	6
The Impact of Control Systems on Corporate Innovation†	5
Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*	5
LGBTQI+ professional accountants and the consequences of stigmatization: An identity work perspective	5
Firm‐level political risk and bank loan contracting	5
Issue Information	5
We're in This Together: The Motivational Effects of Tangible Rewards in a Group Setting*	5
CAR Ad Hoc Reviewers 2022/RCC Réviseurs ad hoc 2022	5
Managerial sentiment and short‐term operating decisions: Evidence from terrorist attacks	5
Metric intensity and innovation dependency	5
Can we explain managerial non‐answers during conference call Q&As?	5
Introduction	5
Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams' Industry Knowledge*	5
Throwing in the towel: What happens when analysts' recommendations go wrong?	5
Issue Information	5
Translating, resisting, or escalating government programs? Accounting at the intersection of centrally imposed programs and local responses	5
Do Firm‐Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?*	5
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*	5
	5
The Effects of Openness of Internal Reporting and Shared Interest with an Employee on Managerial Collusion and Subsequent Cooperation*	4
Do Alma Mater Ties Between the Auditor and Audit Committee Affect Audit Quality?*	4
Does Financial Statement Comparability Facilitate SEC Oversight?*	4
Accounting for R&D: Evidence and Implications*	4
The use of cash flows metrics in CEO compensation and the design of loan contracts	4
Sell‐side analysts as social intermediaries	4
IRS scrutiny and corporate innovation	4
Building Trust with Material and Immaterial Corporate Social Responsibility: Benefits and Consequences*	4
Tend to one's own house: The effect of firm CSR on employee effort	4
Indirect earnings management	4
Restating Internal Control Reports Following Financial Statement Restatements: Determinants and Consequences*	4
Asymmetric adjustment of control	4
Targets' Accounting Conservatism and the Gains from Acquisition*	4
The ICFR process: Perspectives of accounting executives at large public companies	4
Improvements in investment efficiency prior to a mandated accounting change: Evidence from ASC 842	4
PCAOB inspection deficiencies and future financial reporting quality: Do the types of deficiencies matter?	4
CAR 2021 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2021 de RCC	4
Measuring systemic risk: A financial statement–based approach for insurance firms and banks	4
The effects of relative performance information on subsequent cooperation	4
Does greater access to employees with information technology capability improve financial reporting quality?	4