Contemporary Accounting Research

Papers
(The TQCC of Contemporary Accounting Research is 9. 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 2021-05-01 to 2025-05-01.)
ArticleCitations
Managerial performance evaluation and organizational form252
Peer effects in subjective performance evaluation123
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 China84
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion78
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*62
Climatic disasters and distracted analysts57
The Effect of SEC Reviewers on Comment Letters*56
Manager narcissism, target difficulty, and employee dysfunctional behavior43
The Benefits of Deliberative Involvement in the Design of Incomplete Feedback Systems*42
Reporting bias and feedback effect40
Relative Performance Evaluation and Earnings Management*40
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*39
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*38
Short‐Termist CEO Compensation in Speculative Markets: A Controlled Experiment*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
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*36
Aggregate tone and gross domestic product36
Promoting proactive auditing behaviors33
The effect of securities litigation risk on firm value and disclosure32
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic31
The Relevance of Non‐Income Tax Relief*29
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
Investor overreactions to transnational peer firm earnings: The role of accounting standards28
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 China25
Issue Information24
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*24
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders23
Motivating Managers to Invest in Accounting Quality: The Role of Conservative Accounting*23
Individual or team analyst reports? The organization of analyst research activities22
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†22
Trust, distrust, and open‐book accounting in three client‐vendor relationships22
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*22
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors21
Business unit controllers' credibility and the hardening of local forecasts21
“No comment”: Language frictions and the IASB's due process19
Machine learning and the prediction of changes in profitability18
The predictive ability of tax contingencies for future income tax cash outflows18
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
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
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
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility16
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 202416
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*16
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters15
Issue Information15
Technological peer pressure and skill specificity of job postings15
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
Risk‐Taking Incentives and Earnings Management: New Evidence*14
The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*14
Government subsidies and income smoothing14
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
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 analysis13
Issue Information13
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets13
Endogeneity and the economic consequences of tax avoidance13
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*12
The moderating role of reporting quality12
Tax Haven Incorporation and the Cost of Capital*12
Toward a general equilibrium theory of financial reporting12
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 quality12
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 planning12
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
Improving Complex Audit Judgments: A Framework and Evidence*†11
Issue Information11
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders11
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†11
Enterprise system implementation and cash flow volatility11
Immaterial Error Corrections and Financial Reporting Reliability*11
Geographic Peer Effects in Management Earnings Forecasts*11
Volatility of Tax Payments and Dividend Payouts*10
10
Segment disaggregation and equity‐based pay contracts10
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management10
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor10
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting10
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*10
The real effects of transparency in crowdfunding9
The supply of information and price formation: Evidence from Google's search engine9
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 intelligence9
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
Auditor judgment in the fourth industrial revolution9
Selective Disclosure, Expertise Acquisition, and Price Informativeness*9
Equity incentives and conforming tax avoidance9
Issue Information9
Organized Labor Effects on SG&A Cost Behavior*9
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