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 2022-01-01 to 2026-01-01.)
ArticleCitations
467
Manager narcissism, target difficulty, and employee dysfunctional behavior148
Disclosure to competitors in light of endogenous firm investments131
Managerial performance evaluation and organizational form70
Peer effects in subjective performance evaluation62
Climatic disasters and distracted analysts58
Political incentives and analyst bias: Evidence from China54
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion53
The Relevance of Non‐Income Tax Relief*49
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*47
The effect of securities litigation risk on firm value and disclosure47
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic42
Promoting proactive auditing behaviors40
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*37
Aggregate tone and gross domestic product35
FinBERT: A Large Language Model for Extracting Information from Financial Text*35
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*34
Reporting bias and feedback effect33
33
32
Investor overreactions to transnational peer firm earnings: The role of accounting standards28
When friends become foes: Disclosure decisions after failed M&A deals27
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*27
Environmental disclosures and ESG fund ownership27
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*27
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders27
Individual or team analyst reports? The organization of analyst research activities26
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China26
Trust, distrust, and open‐book accounting in three client‐vendor relationships26
Business unit controllers' credibility and the hardening of local forecasts26
“No comment”: Language frictions and the IASB's due process26
The predictive ability of tax contingencies for future income tax cash outflows25
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*24
Turnover experiences in public accounting and alumni's decisions to “give back”24
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors23
Information Transparency and Investment in Follow‐on Innovation*23
Machine learning and the prediction of changes in profitability23
Can Auditors Improve Their Judgment by Drawing on the Crowd Within?†21
Asymmetric Inefficiency in the Market Response to Non‐earnings 8‐K Information*21
Issue Information21
Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholders' Responses to Delay in Financial Reporting*21
21
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 202421
The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*21
Does enterprise risk management bolster investor confidence? Evidence from options‐based restatement contagion, investment, and misstatements20
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets20
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters19
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*19
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*18
Technological peer pressure and skill specificity of job postings18
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis17
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*17
Government subsidies and income smoothing17
The Big 4 Under Pressure: Scanning Work in Transnational Fields*17
Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms†17
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility17
Does audit partner individualism reduce client earnings comparability? Evidence from the United States16
The moderating role of reporting quality16
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*16
Issue Information16
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*15
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*15
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?15
Endogeneity and the economic consequences of tax avoidance15
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?14
The importance of audit partners' risk tolerance to audit quality14
Shareholder perceptions of external tax advisors in corporate tax planning14
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis14
Motivating low performers with input‐based relative performance feedback14
The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis13
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India13
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor13
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†13
Geographic Peer Effects in Management Earnings Forecasts*13
Can Financialization Save Nature? The Case of Endangered Species*13
Toward a general equilibrium theory of financial reporting13
Enterprise system implementation and cash flow volatility13
Do brokers manage the distribution of stock recommendations?13
Dissecting corporate tournaments: Multilayered structures and firm performance13
Issue Information13
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders12
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*12
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
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries12
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management12
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?12
Regulatory Protection and Opportunistic Bankruptcy*11
The supply of information and price formation: Evidence from Google's search engine11
Selective Disclosure, Expertise Acquisition, and Price Informativeness*11
Voluntary disclosures regarding open market repurchase programs11
Local newspaper closures and bank loan contracts11
Control issues: How providing input affects auditors' reliance on artificial intelligence11
Auditor judgment in the fourth industrial revolution11
Related parties, financial reporting quality, and donations11
Issue Information11
Volatility of Tax Payments and Dividend Payouts*11
The real effects of transparency in crowdfunding11
Equity incentives and conforming tax avoidance11
0.096986055374146