Contemporary Accounting Research

Article	Citations
Managerial performance evaluation and organizational form	252
Peer effects in subjective performance evaluation	123
	107
Do Stronger Wise‐Thinking Dispositions Facilitate Auditors' Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?*	96
Political incentives and analyst bias: Evidence from China	84
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion	78
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*	62
Climatic disasters and distracted analysts	57
The Effect of SEC Reviewers on Comment Letters*	56
Manager narcissism, target difficulty, and employee dysfunctional behavior	43
The Benefits of Deliberative Involvement in the Design of Incomplete Feedback Systems*	42
Relative Performance Evaluation and Earnings Management*	40
Reporting bias and feedback effect	40
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	39
Short‐Termist CEO Compensation in Speculative Markets: A Controlled Experiment*	38
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	38
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	37
Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*	37
Aggregate tone and gross domestic product	36
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*	36
Promoting proactive auditing behaviors	33
The effect of securities litigation risk on firm value and disclosure	32
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic	31
The Relevance of Non‐Income Tax Relief*	29
Investor overreactions to transnational peer firm earnings: The role of accounting standards	28

	28
FinBERT: A Large Language Model for Extracting Information from Financial Text*	28
Accounting as a Normalizing Tool for Transitional Dirtiness: The Case of theUS Adult‐UseCannabis Industry*	28
	27
Internal Capital and Investment: Evidence from 2012 Pension Relief*	26
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China	25
Issue Information	24
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*	24
Motivating Managers to Invest in Accounting Quality: The Role of Conservative Accounting*	23
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders	23
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†	22
Trust, distrust, and open‐book accounting in three client‐vendor relationships	22
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*	22
Individual or team analyst reports? The organization of analyst research activities	22
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors	21
Business unit controllers' credibility and the hardening of local forecasts	21
“No comment”: Language frictions and the IASB's due process	19
Machine learning and the prediction of changes in profitability	18
The predictive ability of tax contingencies for future income tax cash outflows	18
Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*	17
Information Transparency and Investment in Follow‐on Innovation*	17
Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholders' Responses to Delay in Financial Reporting*	17
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*	17
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility	16
Can Auditors Improve Their Judgment by Drawing on the Crowd Within?†	16
The Big 4 Under Pressure: Scanning Work in Transnational Fields*	16
	16
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 2024	16
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*	16
Asymmetric Inefficiency in the Market Response to Non‐earnings 8‐K Information*	16
Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms†	16
Technological peer pressure and skill specificity of job postings	15
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*	15
Group Recruiting Events and Gender Stereotypes in Employee Selection*	15
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*	15
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters	15
Issue Information	15
The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*	14
Government subsidies and income smoothing	14
Risk‐Taking Incentives and Earnings Management: New Evidence*	14
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*	13
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis	13
Issue Information	13
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets	13
Endogeneity and the economic consequences of tax avoidance	13
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*	13
Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors' Liability?*	13
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*	12
The importance of audit partners' risk tolerance to audit quality	12
Can Financialization Save Nature? The Case of Endangered Species*	12

Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis*	12
Shareholder perceptions of external tax advisors in corporate tax planning	12
Non‐GAAP Earnings: A Consistency and Comparability Crisis?*	12
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?	12
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?	12
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*	12
The moderating role of reporting quality	12
Tax Haven Incorporation and the Cost of Capital*	12
Toward a general equilibrium theory of financial reporting	12
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders	11
Immaterial Error Corrections and Financial Reporting Reliability*	11
Enterprise system implementation and cash flow volatility	11
Geographic Peer Effects in Management Earnings Forecasts*	11
Improving Complex Audit Judgments: A Framework and Evidence*†	11
Issue Information	11
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†	11
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting	10
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*	10
Volatility of Tax Payments and Dividend Payouts*	10
	10
Segment disaggregation and equity‐based pay contracts	10
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management	10
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor	10
Auditor judgment in the fourth industrial revolution	9
Selective Disclosure, Expertise Acquisition, and Price Informativeness*	9
Equity incentives and conforming tax avoidance	9
Issue Information	9
Organized Labor Effects on SG&A Cost Behavior*	9
The real effects of transparency in crowdfunding	9
The supply of information and price formation: Evidence from Google's search engine	9
How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price*	9
Control issues: How providing input affects auditors' reliance on artificial intelligence	9
Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*	9
Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*	9
Local newspaper closures and bank loan contracts	8
Firm Unionization and Disruptions in Customer Relationships*	8
Related parties, financial reporting quality, and donations	8
Issue Information	8
When Do Firms Adjust Bonus Targets Intrayear? Evidence from Sales Executives' Targets*	8
Local information advantage and stock returns: Evidence from social media	8
Corporate Governance Reforms and Cross‐Listings: International Evidence*	8
Voluntary disclosures regarding open market repurchase programs	8
CEO career concerns in early tenure and corporate social responsibility reporting	8
Strangers in the city: Spacing and social boundaries among accountants in the global city	8
Investor reactions to climate change disclosures: Joint effects of disclosure focus and controllability	8
CAR 2022 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2022 de RCC	8
Discretionary dissemination on Twitter	8
Regulatory Protection and Opportunistic Bankruptcy*	8
Short Interest and Corporate Investment: Evidence from Supply Chain Partners†	8
	8
The SEC Filing Review Process: A Survey and Future Research Opportunities*	8
How does perceived ease of information access affect investors' judgments?	7
Is the PCAOB enforcement approach aligned with its mandate? Perspectives of sanctioned auditors and former PCAOB enforcement staff	7
Motivating Employees with Goal‐Based Prosocial Rewards*	7
Navigating knowledge and ignorance in the boardroom: A study of audit committee members' oversight styles	7
Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee	7
Preventing fraudulent financial reporting with reputational signals of strategic auditors	7
The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations	7
Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc.	7
Institutional dual‐holders and corporate disclosures: A natural experiment	7
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†	7
Bank Lending and Corporate Innovation: Evidence from SFAS 166/167*	7
Talking down the competitors: How do investment banking relationships influence analysts' forecasts?	7
What a relief: How do firms respond to competitors' listing delays?	7
Issue Information	7
Customer referencing and capital market benefits: Evidence from the cost of equity	7
The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts	7
The Impact of Knowledge Transfer on Investment in Knowledge Creation in Firms†‡	7
How Accounting Ends: Self‐Undermining Repetition in Accounting Life Cycles*	6
Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses	6
Does auditor style influence non‐GAAP earnings disclosure?	6
Do donors value volunteer commitment in assessing nonprofit effectiveness?	6
Determinants of and future violations following deferred prosecution and non‐prosecution agreements in corporate criminal cases	6
Disclosure of tax‐related critical audit matters and tax‐related outcomes	6
The effect of social skills on analyst performance	6
Estimating the sensitivity of CEO compensation to gross versus net accounting performance	6
How do analysts affect corporate innovation? Evidence from site visits	6
The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*	6
Bundled Earnings Guidance and Analysts' Forecast Revisions*	6
The Disciplining Effect of Credit Default Swap Trading on the Quality of Credit Rating Agencies†	5

The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology*	5
Credit information sharing and firm innovation: Evidence from the establishment of public credit registries	5
Throwing in the towel: What happens when analysts' recommendations go wrong?	5
Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability?*	5
Issue Information	5
Information aggregation to form earnings expectations: Evidence from CEO networks and management forecast accuracy	5
Earnings quality on the street	5
Issue Information	5
Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*	5
Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams' Industry Knowledge*	5
The Role of Timing and Management's Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls*	5
How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting	5
Financial statement adequacy and firms' MD&A disclosures	5
	5
We're in This Together: The Motivational Effects of Tangible Rewards in a Group Setting*	5
The Impact of Control Systems on Corporate Innovation†	5
CAR 2021 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2021 de RCC	4
CAR Ad Hoc Reviewers 2022/RCC Réviseurs ad hoc 2022	4
The Effects of Openness of Internal Reporting and Shared Interest with an Employee on Managerial Collusion and Subsequent Cooperation*	4
LGBTQI+ professional accountants and the consequences of stigmatization: An identity work perspective	4
Firm‐level political risk and bank loan contracting	4
Do Alma Mater Ties Between the Auditor and Audit Committee Affect Audit Quality?*	4
Can we explain managerial non‐answers during conference call Q&As?	4
Metric intensity and innovation dependency	4
Introduction	4
Do Firm‐Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?*	4
Building Trust with Material and Immaterial Corporate Social Responsibility: Benefits and Consequences*	4
Translating, resisting, or escalating government programs? Accounting at the intersection of centrally imposed programs and local responses	4
Career Concerns and Financial Reporting Quality*	4
Issue Information	4
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*	4
Improvements in investment efficiency prior to a mandated accounting change: Evidence from ASC 842	4
Expanded Auditor's Report Disclosures and Loan Contracting*	4
Common institutional ownership and stock price crash risk	3
Does greater access to employees with information technology capability improve financial reporting quality?	3
Tend to one's own house: The effect of firm CSR on employee effort	3
Targets' Accounting Conservatism and the Gains from Acquisition*	3
Accounting for R&D: Evidence and Implications*	3
The relative importance of information events: An ex ante perspective	3
How does depletion interact with auditors' skeptical dispositions to affect auditors' challenging of managers in negotiations?	3
Sell‐side analysts as social intermediaries	3
Restating Internal Control Reports Following Financial Statement Restatements: Determinants and Consequences*	3
Asymmetric adjustment of control	3
Does Financial Statement Comparability Facilitate SEC Oversight?*	3
PCAOB inspection deficiencies and future financial reporting quality: Do the types of deficiencies matter?	3
Navigating through the noise: The effect of color‐coded performance feedback on decision‐making	3
Issue Information	3
The Effects of Information Acquisition Effort, Psychological Ownership, and Reporting Context on Opportunistic Managerial Reporting*	3
IRS scrutiny and corporate innovation	3
The Role of Deferred Equity Pay in Retaining Managerial Talent*	3
The ICFR process: Perspectives of accounting executives at large public companies	3
The use of cash flows metrics in CEO compensation and the design of loan contracts	3
Measuring systemic risk: A financial statement–based approach for insurance firms and banks	3
The effect of shareholder scrutiny on corporate tax behavior: Evidence from shareholder tax litigation	3
The impacts of federal judge ideology on auditor litigation risk and auditor behavior	3