Contemporary Accounting Research

Article	Citations
	467
Manager narcissism, target difficulty, and employee dysfunctional behavior	148
Disclosure to competitors in light of endogenous firm investments	131
Managerial performance evaluation and organizational form	70
Peer effects in subjective performance evaluation	62
Climatic disasters and distracted analysts	58
Political incentives and analyst bias: Evidence from China	54
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion	53
The Relevance of Non‐Income Tax Relief*	49
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	47
The effect of securities litigation risk on firm value and disclosure	47
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic	42
Promoting proactive auditing behaviors	40
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	37
FinBERT: A Large Language Model for Extracting Information from Financial Text*	35
Aggregate tone and gross domestic product	35
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	34
	33
Reporting bias and feedback effect	33
	32
Investor overreactions to transnational peer firm earnings: The role of accounting standards	28
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*	27
Environmental disclosures and ESG fund ownership	27
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*	27
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders	27

When friends become foes: Disclosure decisions after failed M&A deals	27
Trust, distrust, and open‐book accounting in three client‐vendor relationships	26
Business unit controllers' credibility and the hardening of local forecasts	26
“No comment”: Language frictions and the IASB's due process	26
Individual or team analyst reports? The organization of analyst research activities	26
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China	26
The predictive ability of tax contingencies for future income tax cash outflows	25
Turnover experiences in public accounting and alumni's decisions to “give back”	24
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*	24
Information Transparency and Investment in Follow‐on Innovation*	23
Machine learning and the prediction of changes in profitability	23
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors	23
Issue Information	21
Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholders' Responses to Delay in Financial Reporting*	21
	21
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 2024	21
The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*	21
Can Auditors Improve Their Judgment by Drawing on the Crowd Within?†	21
Asymmetric Inefficiency in the Market Response to Non‐earnings 8‐K Information*	21
Does enterprise risk management bolster investor confidence? Evidence from options‐based restatement contagion, investment, and misstatements	20
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets	20
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*	19
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters	19
Technological peer pressure and skill specificity of job postings	18
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*	18
Government subsidies and income smoothing	17
The Big 4 Under Pressure: Scanning Work in Transnational Fields*	17
Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms†	17
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility	17
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis	17
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*	17
The moderating role of reporting quality	16
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*	16
Issue Information	16
Does audit partner individualism reduce client earnings comparability? Evidence from the United States	16
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*	15
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?	15
Endogeneity and the economic consequences of tax avoidance	15
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*	15
Shareholder perceptions of external tax advisors in corporate tax planning	14
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis	14
Motivating low performers with input‐based relative performance feedback	14
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?	14
The importance of audit partners' risk tolerance to audit quality	14
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†	13
Geographic Peer Effects in Management Earnings Forecasts*	13
Can Financialization Save Nature? The Case of Endangered Species*	13
Toward a general equilibrium theory of financial reporting	13
Enterprise system implementation and cash flow volatility	13
Do brokers manage the distribution of stock recommendations?	13

Dissecting corporate tournaments: Multilayered structures and firm performance	13
Issue Information	13
The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis	13
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India	13
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor	13
Segment disaggregation and equity‐based pay contracts	12
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting	12
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries	12
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management	12
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?	12
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders	12
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*	12
The impact of SEC reporting changes on information acquisition and market dynamics: Evidence from foreign cross‐listed firms	12
The real effects of transparency in crowdfunding	11
Equity incentives and conforming tax avoidance	11
Regulatory Protection and Opportunistic Bankruptcy*	11
The supply of information and price formation: Evidence from Google's search engine	11
Selective Disclosure, Expertise Acquisition, and Price Informativeness*	11
Voluntary disclosures regarding open market repurchase programs	11
Local newspaper closures and bank loan contracts	11
Control issues: How providing input affects auditors' reliance on artificial intelligence	11
Auditor judgment in the fourth industrial revolution	11
Related parties, financial reporting quality, and donations	11
Issue Information	11
Volatility of Tax Payments and Dividend Payouts*	11
How investor status affects judgments of management credibility: The role of company identification and locus of attribution	10
CAR 2022 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2022 de RCC	10
CEO career concerns in early tenure and corporate social responsibility reporting	10
Interest in the short interest: The rise of private‐sector data	10
	10
Discretionary dissemination on Twitter	10
Strangers in the city: Spacing and social boundaries among accountants in the global city	10
Caught between two worlds: Big 4 professionals moving to non–Big 4 firms	10
Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*	10
The SEC Filing Review Process: A Survey and Future Research Opportunities*	9
When Do Firms Adjust Bonus Targets Intrayear? Evidence from Sales Executives' Targets*	9
Short Interest and Corporate Investment: Evidence from Supply Chain Partners†	9
What a relief: How do firms respond to competitors' listing delays?	9
How does perceived ease of information access affect investors' judgments?	9
Does mandatory recognition of off–balance sheet liabilities affect capital structure choice? Evidence from SFAS 158	9
Can individual auditors' career advancements predict audit partner quality?	9
Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc.	9
Preventing fraudulent financial reporting with reputational signals of strategic auditors	9
Issue Information	9
Local information advantage and stock returns: Evidence from social media	9
Investor reactions to climate change disclosures: Joint effects of disclosure focus and controllability	9
Is the PCAOB enforcement approach aligned with its mandate? Perspectives of sanctioned auditors and former PCAOB enforcement staff	9
The Impact of Knowledge Transfer on Investment in Knowledge Creation in Firms†‡	9
Talking down the competitors: How do investment banking relationships influence analysts' forecasts?	8
Motivating Employees with Goal‐Based Prosocial Rewards*	8
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†	8
Navigating knowledge and ignorance in the boardroom: A study of audit committee members' oversight styles	8
Do donors value volunteer commitment in assessing nonprofit effectiveness?	8
Customer referencing and capital market benefits: Evidence from the cost of equity	8
The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts	8
The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations	8
Institutional dual‐holders and corporate disclosures: A natural experiment	8
Common auditors in mergers and acquisitions: Post‐acquisition financial reporting quality and audit fees	7
The effect of social skills on analyst performance	7
Disclosure of tax‐related critical audit matters and tax‐related outcomes	7
How do analysts affect corporate innovation? Evidence from site visits	7
Determinants of and future violations following deferred prosecution and non‐prosecution agreements in corporate criminal cases	7
How Accounting Ends: Self‐Undermining Repetition in Accounting Life Cycles*	7
Financial statement adequacy and firms' MD&A disclosures	7
The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*	7
Estimating the sensitivity of CEO compensation to gross versus net accounting performance	7
Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee	7
Does auditor style influence non‐GAAP earnings disclosure?	7
An Explanation of Path Analysis and Recommendations for Best Practice	7
How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting	6
Credit information sharing and firm innovation: Evidence from the establishment of public credit registries	6
Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses	6
Issue Information	6
Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams' Industry Knowledge*	6
CAR Ad Hoc Reviewers 2022/RCC Réviseurs ad hoc 2022	6
Corporate shareholdings, tax‐loss selling, and the (mis)pricing of information asymmetry	6
Earnings quality on the street	6
Issue Information	6
Throwing in the towel: What happens when analysts' recommendations go wrong?	6
Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*	6

We're in This Together: The Motivational Effects of Tangible Rewards in a Group Setting*	6
Information aggregation to form earnings expectations: Evidence from CEO networks and management forecast accuracy	6
The Disciplining Effect of Credit Default Swap Trading on the Quality of Credit Rating Agencies†	6
	6
A Theory of Investors' Disclosure	6
The Impact of Control Systems on Corporate Innovation†	6
Firm‐level political risk and bank loan contracting	5
Can we explain managerial non‐answers during conference call Q&As?	5
Metric intensity and innovation dependency	5
Translating, resisting, or escalating government programs? Accounting at the intersection of centrally imposed programs and local responses	5
The use of cash flows metrics in CEO compensation and the design of loan contracts	5
Asymmetric adjustment of control	5
Managerial sentiment and short‐term operating decisions: Evidence from terrorist attacks	5
Do Firm‐Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?*	5
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*	5
The effects of relative performance information on subsequent cooperation	5
Improvements in investment efficiency prior to a mandated accounting change: Evidence from ASC 842	5
Issue Information	5
LGBTQI+ professional accountants and the consequences of stigmatization: An identity work perspective	5
The Effects of Openness of Internal Reporting and Shared Interest with an Employee on Managerial Collusion and Subsequent Cooperation*	5
Introduction	5
Building Trust with Material and Immaterial Corporate Social Responsibility: Benefits and Consequences*	5
CAR 2021 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2021 de RCC	5
Tend to one's own house: The effect of firm CSR on employee effort	4
PCAOB inspection deficiencies and future financial reporting quality: Do the types of deficiencies matter?	4
IRS scrutiny and corporate innovation	4
How does depletion interact with auditors' skeptical dispositions to affect auditors' challenging of managers in negotiations?	4
Following the blind? Database coding policies and the case of IFRS noncompliance	4
Accounting for R&D: Evidence and Implications*	4
The ICFR process: Perspectives of accounting executives at large public companies	4
Navigating through the noise: The effect of color‐coded performance feedback on decision‐making	4
Audit partner achievement drive and audit quality	4
Does greater access to employees with information technology capability improve financial reporting quality?	4
Targets' Accounting Conservatism and the Gains from Acquisition*	4
Does Financial Statement Comparability Facilitate SEC Oversight?*	4
Indirect earnings management	4
Measuring systemic risk: A financial statement–based approach for insurance firms and banks	4
	4