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 2020-04-01 to 2024-04-01.)
ArticleCitations
China's Anti‐Corruption Campaign and Financial Reporting Quality99
The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*81
Common Institutional Ownership and Earnings Management*77
FinBERT: A Large Language Model for Extracting Information from Financial Text*71
Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*58
Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk57
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*56
The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology*52
Product Market Competition and Voluntary Corporate Social Responsibility Disclosures†47
Non‐GAAP Earnings: A Consistency and Comparability Crisis?*44
An Empirical Analysis of Analysts' Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency*44
The Effect of Humanizing Robo‐Advisors on Investor Judgments*42
A Framework for Using Robotic Process Automation for Audit Tasks*39
Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A*35
How Reliably Do Empirical Tests Identify Tax Avoidance?35
The Influence of Corporate Social Responsibility Measures on Investors' Judgments when Integrated in a Financial Report versus Presented in a Separate Report35
The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures*34
GeneralistCEOsand Credit Ratings*34
Expanded Auditor's Report Disclosures and Loan Contracting*33
Gender Discrimination? Evidence from the Belgian Public Accounting Profession*32
Assessing Tax Risk: Practitioner Perspectives32
Short Sellers and Long‐Run Management Forecasts32
Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*31
Challenging Global Group Audits: The Perspective of US Group Audit Leads*30
How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis30
Internal Control over Financial Reporting and Resource Extraction: Evidence from China*29
Auditor Responses to Shareholder Activism29
Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*29
The Importance of Director External Social Networks to Stock Price Crash Risk*29
The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China28
State Ownership and Target Setting: Evidence from Publicly Listed Companies in China*28
Corporate In‐house Tax Departments*27
Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence26
Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality*26
Common Auditors and Private Bank Loans*26
When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?26
When the Client Is a Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence26
Audit Regulation and Cost of Equity Capital: Evidence from the PCAOB's International Inspection Regime*25
Restatement of CSR Reports: Frequency, Magnitude, and Determinants*25
Corporate Governance and Earnings Management: Evidence from Shareholder Proposals*25
Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine*25
The Effects of Creative Culture on Real Earnings Management*25
Immaterial Error Corrections and Financial Reporting Reliability*24
Improving Complex Audit Judgments: A Framework and Evidence*†24
The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions*24
Individual Investors' Attention to Accounting Information: Evidence from Online Financial Communities*23
Textual Analysis in Accounting: What's Next?*23
PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*22
Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8‐Ks*22
The SEC Filing Review Process: A Survey and Future Research Opportunities*22
Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D*22
Geographic Peer Effects in Management Earnings Forecasts*21
Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is there Really an Effect on the Cost of Equity Capital?*21
Does Public Enforcement Work in Weak Investor Protection Countries? Evidence from China*21
Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*21
Corporate Governance Reforms and Cross‐Listings: International Evidence*20
The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys19
Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*19
Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers' Rhetoric*19
Linguistic Formality and Audience Engagement: Investors' Reactions to Characteristics of Social Media Disclosures*19
Auditors' Fee Premiums and Low‐Quality Internal Controls*19
Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies*18
Express Yourself: Why Managers' Disclosure Tone Varies Across Time and What Investors Learn from It18
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†18
Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*18
Is the Tone of Risk Disclosures in MD&As Relevant to Debt Markets? Evidence from the Pricing of Credit Default Swaps*17
Is Audit Committee Equity Compensation Related to Audit Fees?*17
Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*16
The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from Beyond Budgeting*16
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†16
Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom16
Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?*16
Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC‐Influential Politicians*15
Revealing Oz: Institutional Work Shaping Auditors' National Office Consultations*15
Investors' Perceptions of Activism via Voting: Evidence from Contentious Shareholder Meetings*15
Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences15
Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*14
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*14
Business Partnering in Risk Management: A Resilience Perspective on Management Accountants' Responses to a Role Change*14
The Informational Effects of Tightening Oil and Gas Disclosure Rules14
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*14
Fostering Enabling Perceptions of Management Controls during Post‐Acquisition Integration*14
Can Employee Stock Options Contribute to Less Risk‐Taking?14
Tax Incidence and Tax Avoidance*13
The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance13
A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector*13
Investor Sentiment, Misstatements, and Auditor Behavior*13
The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.‐Listed Foreign Firms12
The Importance of Clarification of Auditors' Responsibilities Under the New Audit Reporting Standards*12
Bank Monitoring and Financial Reporting Quality: The Case of Accounts Receivable–Based Loans*12
Measuring News in Management Range Forecasts12
The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates*12
Labor Market Mobility and Expectation Management: Evidence from Enforceability of Noncompete Provisions*12
Tax Haven Incorporation and the Cost of Capital*12
Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort*12
Financial Reporting Consequences of Sovereign Wealth Fund Investment*11
Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring*11
Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?*11
The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation*11
Resource Adjustment Costs, Cost Stickiness, and Value Creation in Mergers and Acquisitions*11
Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis*11
Asymmetric Inventory Management and the Direction of Sales Changes*11
The Impact of Control Systems on Corporate Innovation†11
Street versus GAAP: Which Effective Tax Rate Is More Informative?*11
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