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 2020-11-01 to 2024-11-01.)
ArticleCitations
FinBERT: A Large Language Model for Extracting Information from Financial Text*147
Common Institutional Ownership and Earnings Management*113
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*82
The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology*81
Product Market Competition and Voluntary Corporate Social Responsibility Disclosures†74
Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*70
A Framework for Using Robotic Process Automation for Audit Tasks*58
Non‐GAAP Earnings: A Consistency and Comparability Crisis?*51
The Effect of Humanizing Robo‐Advisors on Investor Judgments*51
GeneralistCEOsand Credit Ratings*49
Textual Analysis in Accounting: What's Next?*47
Expanded Auditor's Report Disclosures and Loan Contracting*46
Challenging Global Group Audits: The Perspective of US Group Audit Leads*42
Internal Control over Financial Reporting and Resource Extraction: Evidence from China*42
Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*41
The Importance of Director External Social Networks to Stock Price Crash Risk*40
Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*39
State Ownership and Target Setting: Evidence from Publicly Listed Companies in China*38
Gender Discrimination? Evidence from the Belgian Public Accounting Profession*38
Corporate Governance and Earnings Management: Evidence from Shareholder Proposals*35
Common Auditors and Private Bank Loans*35
Auditor Responses to Shareholder Activism34
Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality*34
Corporate In‐house Tax Departments*33
Immaterial Error Corrections and Financial Reporting Reliability*32
Restatement of CSR Reports: Frequency, Magnitude, and Determinants*32
Improving Complex Audit Judgments: A Framework and Evidence*†32
Corporate Governance Reforms and Cross‐Listings: International Evidence*31
Does Public Enforcement Work in Weak Investor Protection Countries? Evidence from China*31
Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine*30
Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*29
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†29
Geographic Peer Effects in Management Earnings Forecasts*28
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†28
Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*27
The SEC Filing Review Process: A Survey and Future Research Opportunities*27
Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*27
Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D*27
Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers' Rhetoric*26
Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8‐Ks*26
PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*26
Is the Tone of Risk Disclosures in MD&As Relevant to Debt Markets? Evidence from the Pricing of Credit Default Swaps*26
Linguistic Formality and Audience Engagement: Investors' Reactions to Characteristics of Social Media Disclosures*25
Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*23
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*23
Social Networks Analysis in Accounting and Finance*22
Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*22
Business Partnering in Risk Management: A Resilience Perspective on Management Accountants' Responses to a Role Change*22
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*21
Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies*21
Revealing Oz: Institutional Work Shaping Auditors' National Office Consultations*21
Investors' Perceptions of Activism via Voting: Evidence from Contentious Shareholder Meetings*20
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*19
Tax Incidence and Tax Avoidance*19
CEO career concerns in early tenure and corporate social responsibility reporting18
Investor Sentiment, Misstatements, and Auditor Behavior*18
The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation*18
Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC‐Influential Politicians*18
A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector*18
The Impact of Control Systems on Corporate Innovation†17
Is Audit Committee Equity Compensation Related to Audit Fees?*17
Asymmetric Inventory Management and the Direction of Sales Changes*17
Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom17
The Importance of Clarification of Auditors' Responsibilities Under the New Audit Reporting Standards*16
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China16
Risk‐Taking Incentives and Earnings Management: New Evidence*16
The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates*16
Can Staggered Boards Improve Value? Causal Evidence from Massachusetts*16
Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort*16
Resource Adjustment Costs, Cost Stickiness, and Value Creation in Mergers and Acquisitions*15
A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?†‡15
Fostering Enabling Perceptions of Management Controls during Post‐Acquisition Integration*15
Tax Haven Incorporation and the Cost of Capital*15
Labor Market Mobility and Expectation Management: Evidence from Enforceability of Noncompete Provisions*15
Corporate Integrity Culture and Compliance: A Study of the Pharmaceutical Industry*15
It's a matter of style: The role of audit firms and audit partners in key audit matter reporting14
The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques*14
Bank Lending and Corporate Innovation: Evidence from SFAS 166/167*14
The Effects of High Estimate Uncertainty in Auditor Negligence Litigation*14
Network Analysis of Audit Partner Rotation†13
Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis*13
Group Recruiting Events and Gender Stereotypes in Employee Selection*13
Street versus GAAP: Which Effective Tax Rate Is More Informative?*13
The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing*13
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*13
Language and Management Forecasts Around the World*12
The Influence of Management's Internal Audit Experience on Earnings Management*12
Beyond Risk Shifting: The Knowledge‐Transferring Role of Audit Liability Insurers*12
Sentiment, Loss Firms, and Investor Expectations of Future Earnings*12
Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long‐Term Impact of Arthur Andersen's Demise on Partners' Audit Quality*12
Firm Unionization and Disruptions in Customer Relationships*12
Do Stronger Wise‐Thinking Dispositions Facilitate Auditors' Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?*12
Political Connections and the Trade‐Off Between Real and Accrual‐Based Earnings Management*12
The Big 4 Under Pressure: Scanning Work in Transnational Fields*12
Financial Reporting Consequences of Sovereign Wealth Fund Investment*12
The Effect of SEC Reviewers on Comment Letters*12
Internal Information Quality and State Tax Planning*12
Short Interest and Corporate Investment: Evidence from Supply Chain Partners†12
0.045464992523193