Contemporary Accounting Research

Papers
(The TQCC of Contemporary Accounting Research is 11. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2022-05-01 to 2026-05-01.)
ArticleCitations
Managerial performance evaluation and organizational form602
Manager narcissism, target difficulty, and employee dysfunctional behavior188
Peer effects in subjective performance evaluation77
Auditor Task Prioritization76
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion65
Debt Concentration and the Tax Sensitivity of Leverage62
Motive Forces: Accountants' Distinctive Values and Their Attitudes Toward Social Reforms60
56
Political incentives and analyst bias: Evidence from China54
Disclosure to competitors in light of endogenous firm investments54
Climatic disasters and distracted analysts46
Reporting bias and feedback effect44
The effect of securities litigation risk on firm value and disclosure42
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic41
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*37
The Relevance of Non‐Income Tax Relief*36
Aggregate tone and gross domestic product34
Promoting proactive auditing behaviors33
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*33
32
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*32
32
FinBERT: A Large Language Model for Extracting Information from Financial Text*32
Investor overreactions to transnational peer firm earnings: The role of accounting standards31
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders30
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*30
Environmental disclosures and ESG fund ownership29
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*29
When friends become foes: Disclosure decisions after failed M&A deals29
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China28
Machine learning and the prediction of changes in profitability26
Business unit controllers' credibility and the hardening of local forecasts26
Trust, distrust, and open‐book accounting in three client‐vendor relationships26
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors26
Turnover experiences in public accounting and alumni's decisions to “give back”25
Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences25
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*24
Information Transparency and Investment in Follow‐on Innovation*22
The predictive ability of tax contingencies for future income tax cash outflows21
21
Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholders' Responses to Delay in Financial Reporting*21
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*21
“No comment”: Language frictions and the IASB 's due process21
Individual or team analyst reports? The organization of analyst research activities21
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*20
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility20
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 202419
Issue Information19
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets18
Government subsidies and income smoothing18
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
Who Gets Stitches? The Effects of Rewarding Whistleblowers and Protecting Their Identity on Subsequent Willingness to Work With Others18
Technological peer pressure and skill specificity of job postings18
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*18
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters18
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*17
Does enterprise risk management bolster investor confidence? Evidence from options‐based restatement contagion, investment, and misstatements17
Issue Information17
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis17
The moderating role of reporting quality16
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*16
The importance of audit partners' risk tolerance to audit quality16
Motivating low performers with input‐based relative performance feedback16
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*16
Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals16
Does audit partner individualism reduce client earnings comparability? Evidence from the United States16
Endogeneity and the economic consequences of tax avoidance16
Shareholder perceptions of external tax advisors in corporate tax planning16
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?15
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?15
Toward a general equilibrium theory of financial reporting14
Issue Information14
Can Financialization Save Nature? The Case of Endangered Species*14
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis14
Dissecting corporate tournaments: Multilayered structures and firm performance14
Do brokers manage the distribution of stock recommendations?14
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India14
Enterprise system implementation and cash flow volatility14
Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains13
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders13
Geographic Peer Effects in Management Earnings Forecasts*13
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor13
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?13
The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis13
Selective Disclosure, Expertise Acquisition, and Price Informativeness*12
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management12
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries12
The impact of SEC reporting changes on information acquisition and market dynamics: Evidence from foreign cross‐listed firms12
Segment disaggregation and equity‐based pay contracts12
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting12
Control issues: How providing input affects auditors' reliance on artificial intelligence12
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*12
Volatility of Tax Payments and Dividend Payouts*12
Equity incentives and conforming tax avoidance12
Discretionary dissemination on Twitter11
Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*11
Voluntary disclosures regarding open market repurchase programs11
CEO career concerns in early tenure and corporate social responsibility reporting11
Local newspaper closures and bank loan contracts11
Issue Information11
The real effects of transparency in crowdfunding11
The supply of information and price formation: Evidence from Google's search engine11
Regulatory Protection and Opportunistic Bankruptcy*11
Auditor judgment in the fourth industrial revolution11
Emergence of the Food Balance Sheet: A History of A Traveling Idea11
Related parties, financial reporting quality, and donations11
0.29695010185242