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 2022-08-01 to 2026-08-01.)
ArticleCitations
Peer effects in subjective performance evaluation709
212
Disclosure to competitors in light of endogenous firm investments90
Motive Forces: Accountants' Distinctive Values and Their Attitudes Toward Social Reforms83
Debt Concentration and the Tax Sensitivity of Leverage73
Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies64
Auditor Task Prioritization62
Political incentives and analyst bias: Evidence from China55
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion54
Managerial performance evaluation and organizational form49
Climatic disasters and distracted analysts49
Manager narcissism, target difficulty, and employee dysfunctional behavior47
Reporting bias and feedback effect47
Aggregate tone and gross domestic product44
Promoting proactive auditing behaviors41
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*39
Tax Payments in Loss Firms37
The effect of securities litigation risk on firm value and disclosure37
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic36
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*34
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*33
33
33
SEC Attention, A to Z32
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*30
Investor overreactions to transnational peer firm earnings: The role of accounting standards30
Environmental disclosures and ESG fund ownership29
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China29
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders28
When friends become foes: Disclosure decisions after failed M&A deals28
Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences27
Machine learning and the prediction of changes in profitability25
Turnover experiences in public accounting and alumni's decisions to “give back”24
Product Market Threats: Implications for Future Performance and Use by Market Participants24
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
Business unit controllers' credibility and the hardening of local forecasts23
From Words to Actions: The Impact of Specificity and Causality in Narrative Feedback on Employee Performance Improvement22
The predictive ability of tax contingencies for future income tax cash outflows22
21
Individual or team analyst reports? The organization of analyst research activities21
“No comment”: Language frictions and the IASB 's due process21
Trust, distrust, and open‐book accounting in three client‐vendor relationships21
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 202420
Issue Information20
Who Gets Stitches? The Effects of Rewarding Whistleblowers and Protecting Their Identity on Subsequent Willingness to Work With Others20
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters19
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets19
The Big 4 Under Pressure: Scanning Work in Transnational Fields*19
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*19
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*18
Issue Information18
Technological peer pressure and skill specificity of job postings18
Government subsidies and income smoothing18
Does enterprise risk management bolster investor confidence? Evidence from options‐based restatement contagion, investment, and misstatements18
Motivating low performers with input‐based relative performance feedback17
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*17
The moderating role of reporting quality17
Shareholder perceptions of external tax advisors in corporate tax planning17
Does audit partner individualism reduce client earnings comparability? Evidence from the United States17
Cost Information, Insider Trading, and Product Market Equilibrium16
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis16
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?15
A Survey of the Archival Audit Literature15
Do brokers manage the distribution of stock recommendations?15
Endogeneity and the economic consequences of tax avoidance15
The importance of audit partners' risk tolerance to audit quality15
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India15
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*15
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis15
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?14
Common Ownership and Auditor Sharing14
Out of the Office: Market Impacts of Institutional Investor Distraction13
Toward a general equilibrium theory of financial reporting13
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders13
The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis13
Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains13
Dissecting corporate tournaments: Multilayered structures and firm performance13
Segment disaggregation and equity‐based pay contracts13
Enterprise system implementation and cash flow volatility13
Issue Information13
Can Financialization Save Nature? The Case of Endangered Species*13
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries13
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor13
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management12
The impact of SEC reporting changes on information acquisition and market dynamics: Evidence from foreign cross‐listed firms12
Control issues: How providing input affects auditors' reliance on artificial intelligence12
Equity incentives and conforming tax avoidance12
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?12
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting12
The supply of information and price formation: Evidence from Google's search engine12
12
Volatility of Tax Payments and Dividend Payouts*12
Selective Disclosure, Expertise Acquisition, and Price Informativeness*12
Emergence of the Food Balance Sheet: A History of A Traveling Idea12
Auditor judgment in the fourth industrial revolution12
The real effects of transparency in crowdfunding12
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