Contemporary Accounting Research

Article	Citations
Peer effects in subjective performance evaluation	709
	212
Disclosure to competitors in light of endogenous firm investments	90
Motive Forces: Accountants' Distinctive Values and Their Attitudes Toward Social Reforms	83
Debt Concentration and the Tax Sensitivity of Leverage	73
Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies	64
Auditor Task Prioritization	62
Political incentives and analyst bias: Evidence from China	55
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion	54
Managerial performance evaluation and organizational form	49
Climatic disasters and distracted analysts	49
Manager narcissism, target difficulty, and employee dysfunctional behavior	47
Reporting bias and feedback effect	47
Aggregate tone and gross domestic product	44
Promoting proactive auditing behaviors	41
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	39
Tax Payments in Loss Firms	37
The effect of securities litigation risk on firm value and disclosure	37
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic	36
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	35
FinBERT: A Large Language Model for Extracting Information from Financial Text*	34
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*	33
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SEC Attention, A to Z	32

Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*	30
Investor overreactions to transnational peer firm earnings: The role of accounting standards	30
Environmental disclosures and ESG fund ownership	29
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China	29
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders	28
When friends become foes: Disclosure decisions after failed M&A deals	28
Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences	27
Machine learning and the prediction of changes in profitability	25
Turnover experiences in public accounting and alumni's decisions to “give back”	24
Product Market Threats: Implications for Future Performance and Use by Market Participants	24
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors	23
Information Transparency and Investment in Follow‐on Innovation*	23
Business unit controllers' credibility and the hardening of local forecasts	23
From Words to Actions: The Impact of Specificity and Causality in Narrative Feedback on Employee Performance Improvement	22
The predictive ability of tax contingencies for future income tax cash outflows	22
	21
Individual or team analyst reports? The organization of analyst research activities	21
“No comment”: Language frictions and the IASB 's due process	21
Trust, distrust, and open‐book accounting in three client‐vendor relationships	21
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	20
Issue Information	20
Who Gets Stitches? The Effects of Rewarding Whistleblowers and Protecting Their Identity on Subsequent Willingness to Work With Others	20
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters	19
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets	19
The Big 4 Under Pressure: Scanning Work in Transnational Fields*	19
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*	19
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*	18
Issue Information	18
Technological peer pressure and skill specificity of job postings	18
Government subsidies and income smoothing	18
Does enterprise risk management bolster investor confidence? Evidence from options‐based restatement contagion, investment, and misstatements	18
Motivating low performers with input‐based relative performance feedback	17
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*	17
The moderating role of reporting quality	17
Shareholder perceptions of external tax advisors in corporate tax planning	17
Does audit partner individualism reduce client earnings comparability? Evidence from the United States	17
Cost Information, Insider Trading, and Product Market Equilibrium	16
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis	16
Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals	16
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?	15
A Survey of the Archival Audit Literature	15
Do brokers manage the distribution of stock recommendations?	15
Endogeneity and the economic consequences of tax avoidance	15
The importance of audit partners' risk tolerance to audit quality	15
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India	15
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*	15
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis	15
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?	14
Common Ownership and Auditor Sharing	14

Out of the Office: Market Impacts of Institutional Investor Distraction	13
Toward a general equilibrium theory of financial reporting	13
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders	13
The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis	13
Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains	13
Dissecting corporate tournaments: Multilayered structures and firm performance	13
Segment disaggregation and equity‐based pay contracts	13
Enterprise system implementation and cash flow volatility	13
Issue Information	13
Can Financialization Save Nature? The Case of Endangered Species*	13
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries	13
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor	13
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management	12
The impact of SEC reporting changes on information acquisition and market dynamics: Evidence from foreign cross‐listed firms	12
Control issues: How providing input affects auditors' reliance on artificial intelligence	12
Equity incentives and conforming tax avoidance	12
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?	12
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting	12
The supply of information and price formation: Evidence from Google's search engine	12
	12
Volatility of Tax Payments and Dividend Payouts*	12
Selective Disclosure, Expertise Acquisition, and Price Informativeness*	12
Emergence of the Food Balance Sheet: A History of A Traveling Idea	12
Auditor judgment in the fourth industrial revolution	12
The real effects of transparency in crowdfunding	12
Analyst Integrity	11
Related parties, financial reporting quality, and donations	11
Voluntary disclosures regarding open market repurchase programs	11
Does mandatory recognition of off–balance sheet liabilities affect capital structure choice? Evidence from SFAS 158	11
CEO career concerns in early tenure and corporate social responsibility reporting	11
Regulatory Protection and Opportunistic Bankruptcy*	11
CAR 2022 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2022 de RCC	11
Discretionary dissemination on Twitter	11
Local newspaper closures and bank loan contracts	11
Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*	11
	11
When Do Firms Adjust Bonus Targets Intrayear? Evidence from Sales Executives' Targets*	11
The Tacit Pull of Fit: Accounting’s Mundane Objects and the Everyday Aesthetics of Mediation	10
Can individual auditors' career advancements predict audit partner quality?	10
Investor reactions to climate change disclosures: Joint effects of disclosure focus and controllability	10
Behind Closed Doors: Interaction Rituals and the Building of Social Ties in Private Company‐Investor Meetings	10
Caught between two worlds: Big 4 professionals moving to non–Big 4 firms	9
How investor status affects judgments of management credibility: The role of company identification and locus of attribution	9
Navigating knowledge and ignorance in the boardroom: A study of audit committee members' oversight styles	9
Local information advantage and stock returns: Evidence from social media	9
Issue Information	9
Motivating Employees with Goal‐Based Prosocial Rewards*	9
Strangers in the city: Spacing and social boundaries among accountants in the global city	9
Interest in the short interest: The rise of private‐sector data	9
Seek and Ye Might Not Find: The Effects of Contract Framing on Knowledge Sharing and Knowledge Seeking	9
Talking down the competitors: How do investment banking relationships influence analysts' forecasts?	9
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
The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations	8
Common auditors in mergers and acquisitions: Post‐acquisition financial reporting quality and audit fees	8
Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc.	8
Is the PCAOB enforcement approach aligned with its mandate? Perspectives of sanctioned auditors and former PCAOB	8
Customer referencing and capital market benefits: Evidence from the cost of equity	8
Prosocial CEOs and Accounting Manipulation	8
How does perceived ease of information access affect investors' judgments?	8
Preventing fraudulent financial reporting with reputational signals of strategic auditors	8
Institutional dual‐holders and corporate disclosures: A natural experiment	8
The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*	8
Disclosure of tax‐related critical audit matters and tax‐related outcomes	8
Issue Information	7
Does auditor style influence non‐GAAP earnings disclosure?	7
Knowledge Is Power: The Importance of Public Accounting Experience for Mutual Fund Managers' Monitoring	7
How do analysts affect corporate innovation? Evidence from site visits	7
Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses	7
Determinants of and future violations following deferred prosecution and non‐prosecution agreements in corporate criminal cases	7
Corporate shareholdings, tax‐loss selling, and the (mis)pricing of information asymmetry	7
Estimating the sensitivity of CEO compensation to gross versus net accounting performance	7
Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee	7
The effect of social skills on analyst performance	7
Financial statement adequacy and firms' MD&A disclosures	7
Analysts' Cultural Long‐Term Orientation and Their Information Production	7
Do donors value volunteer commitment in assessing nonprofit effectiveness?	7
An Explanation of Path Analysis and Recommendations for Best Practice	7
How Accounting Ends: Self‐Undermining Repetition in Accounting Life Cycles*	7
Information aggregation to form earnings expectations: Evidence from CEO networks and management forecast accuracy	6

How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting	6
Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams' Industry Knowledge*	6
CAR Ad Hoc Reviewers 2022/RCC Réviseurs ad hoc 2022	6
Earnings quality on the street	6
Beyond Accuracy: Do Analyst Site Visits Boost the Precision of Management Earnings Range Guidance?	6
Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*	6
We're in This Together: The Motivational Effects of Tangible Rewards in a Group Setting*	6
Introduction	6
Audit Risk Disclosures, Targeted Inspections, and Audit Quality	6
Credit information sharing and firm innovation: Evidence from the establishment of public credit registries	6
Throwing in the towel: What happens when analysts' recommendations go wrong?	6
A Theory of Investors' Disclosure	6
Is State Tax Policy Associated With State‐Level COVID ‐19 Restrictions?	6
Translating, resisting, or escalating government programs? Accounting at the intersection of centrally imposed programs and local responses	5
PCAOB inspection deficiencies and future financial reporting quality: Do the types of deficiencies matter?	5
The ICFR process: Perspectives of accounting executives at large public companies	5
Asymmetric adjustment of control	5
Improvements in investment efficiency prior to a mandated accounting change: Evidence from ASC 842	5
LGBTQI+ professional accountants and the consequences of stigmatization: An identity work perspective	5
The Effects of Openness of Internal Reporting and Shared Interest with an Employee on Managerial Collusion and Subsequent Cooperation*	5
The effects of relative performance information on subsequent cooperation	5
Does Financial Statement Comparability Facilitate SEC Oversight?*	5
Does greater access to employees with information technology capability improve financial reporting quality?	5
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*	5
Can we explain managerial non‐answers during conference call Q&As?	5
Managerial sentiment and short‐term operating decisions: Evidence from terrorist attacks	5
Metric intensity and innovation dependency	5
Indirect earnings management	5
Tend to one's own house: The effect of firm CSR on employee effort	5
Does Mobile Communication Technology Have Capital Market Consequences? Evidence From Worldwide Launches of 3G Networks	5
The use of cash flows metrics in CEO compensation and the design of loan contracts	5
Firm‐level political risk and bank loan contracting	5
Issue Information	5
Building Trust with Material and Immaterial Corporate Social Responsibility: Benefits and Consequences*	5
Targets' Accounting Conservatism and the Gains from Acquisition*	4
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Audit partner achievement drive and audit quality	4
Sell‐side analysts as social intermediaries	4
Can second‐chance provisions increase the effectiveness of penalty contracts? Evidence from a quasi field experiment	4
The relative importance of information events: An ex ante perspective	4
IRS scrutiny and corporate innovation	4
Following the blind? Database coding policies and the case of IFRS noncompliance	4
The Falling Roe and Relocation of Skilled Women	4
Common institutional ownership and stock price crash risk	4
The Effect of Changes in Income Shifting on Affiliate Managers' Internal Reporting Decisions*†	4
Measuring systemic risk: A financial statement–based approach for insurance firms and banks	4
The effect of shareholder scrutiny on corporate tax behavior: Evidence from shareholder tax litigation	4
Navigating through the noise: The effect of color‐coded performance feedback on decision‐making	4
How does depletion interact with auditors' skeptical dispositions to affect auditors' challenging of managers in negotiations?	4
Issue Information	4
The impacts of federal judge ideology on auditor litigation risk and auditor behavior	4