Contemporary Accounting Research

Papers
(The TQCC of Contemporary Accounting Research is 12. 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 2022-07-01 to 2026-07-01.)
ArticleCitations
Managerial performance evaluation and organizational form669
Peer effects in subjective performance evaluation206
83
Disclosure to competitors in light of endogenous firm investments81
Auditor Task Prioritization68
Motive Forces: Accountants' Distinctive Values and Their Attitudes Toward Social Reforms67
Debt Concentration and the Tax Sensitivity of Leverage63
Climatic disasters and distracted analysts62
Manager narcissism, target difficulty, and employee dysfunctional behavior54
Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies54
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion48
Political incentives and analyst bias: Evidence from China47
Reporting bias and feedback effect45
Aggregate tone and gross domestic product43
The Relevance of Non‐Income Tax Relief*41
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic40
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*38
Promoting proactive auditing behaviors35
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*35
The effect of securities litigation risk on firm value and disclosure35
34
When friends become foes: Disclosure decisions after failed M&A deals34
SEC Attention, A to Z33
33
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*32
Environmental disclosures and ESG fund ownership31
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders29
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*29
Investor overreactions to transnational peer firm earnings: The role of accounting standards29
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China28
Trust, distrust, and open‐book accounting in three client‐vendor relationships27
Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences27
Product Market Threats: Implications for Future Performance and Use by Market Participants26
Machine learning and the prediction of changes in profitability26
Turnover experiences in public accounting and alumni's decisions to “give back”24
“No comment”: Language frictions and the IASB 's due process23
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*23
Business unit controllers' credibility and the hardening of local forecasts23
Individual or team analyst reports? The organization of analyst research activities22
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors22
Information Transparency and Investment in Follow‐on Innovation*21
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*21
The predictive ability of tax contingencies for future income tax cash outflows21
Does enterprise risk management bolster investor confidence? Evidence from options‐based restatement contagion, investment, and misstatements21
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility20
20
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets19
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 202419
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters19
Issue Information19
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*19
Who Gets Stitches? The Effects of Rewarding Whistleblowers and Protecting Their Identity on Subsequent Willingness to Work With Others19
The Big 4 Under Pressure: Scanning Work in Transnational Fields*18
The moderating role of reporting quality18
Technological peer pressure and skill specificity of job postings18
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*18
Issue Information18
Government subsidies and income smoothing18
Motivating low performers with input‐based relative performance feedback18
Shareholder perceptions of external tax advisors in corporate tax planning17
Does audit partner individualism reduce client earnings comparability? Evidence from the United States17
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*17
Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals16
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?16
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis16
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*16
Cost Information, Insider Trading, and Product Market Equilibrium16
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*16
The importance of audit partners' risk tolerance to audit quality15
Do brokers manage the distribution of stock recommendations?15
A Survey of the Archival Audit Literature15
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India15
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis15
Toward a general equilibrium theory of financial reporting15
Endogeneity and the economic consequences of tax avoidance15
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?14
Can Financialization Save Nature? The Case of Endangered Species*14
Common Ownership and Auditor Sharing14
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor13
The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis13
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders13
Enterprise system implementation and cash flow volatility13
Geographic Peer Effects in Management Earnings Forecasts*13
Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains13
Dissecting corporate tournaments: Multilayered structures and firm performance13
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries13
Out of the Office: Market Impacts of Institutional Investor Distraction13
Issue Information13
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?12
The impact of SEC reporting changes on information acquisition and market dynamics: Evidence from foreign cross‐listed firms12
Selective Disclosure, Expertise Acquisition, and Price Informativeness*12
The supply of information and price formation: Evidence from Google's search engine12
Volatility of Tax Payments and Dividend Payouts*12
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting12
Equity incentives and conforming tax avoidance12
Segment disaggregation and equity‐based pay contracts12
The real effects of transparency in crowdfunding12
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management12
0.32908892631531