Contemporary Accounting Research

Article	Citations
FinBERT: A Large Language Model for Extracting Information from Financial Text*	91
The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*	86
Common Institutional Ownership and Earnings Management*	85
Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*	61
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*	61
The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology*	60
Product Market Competition and Voluntary Corporate Social Responsibility Disclosures†	51
The Effect of Humanizing Robo‐Advisors on Investor Judgments*	47
An Empirical Analysis of Analysts' Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency*	46
Non‐GAAP Earnings: A Consistency and Comparability Crisis?*	46
A Framework for Using Robotic Process Automation for Audit Tasks*	43
Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A*	38
Expanded Auditor's Report Disclosures and Loan Contracting*	37
The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures*	36
How Reliably Do Empirical Tests Identify Tax Avoidance?	36
GeneralistCEOsand Credit Ratings*	35
Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*	33
Internal Control over Financial Reporting and Resource Extraction: Evidence from China*	33
Gender Discrimination? Evidence from the Belgian Public Accounting Profession*	32
Challenging Global Group Audits: The Perspective of US Group Audit Leads*	32
The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China	31
How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis	31
Auditor Responses to Shareholder Activism	30
The Importance of Director External Social Networks to Stock Price Crash Risk*	30
Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*	29

State Ownership and Target Setting: Evidence from Publicly Listed Companies in China*	29
Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality*	29
Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine*	28
Restatement of CSR Reports: Frequency, Magnitude, and Determinants*	28
Audit Regulation and Cost of Equity Capital: Evidence from the PCAOB's International Inspection Regime*	28
When the Client Is a Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence	28
Individual Investors' Attention to Accounting Information: Evidence from Online Financial Communities*	28
Corporate In‐house Tax Departments*	27
When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?	27
The Effects of Creative Culture on Real Earnings Management*	26
Common Auditors and Private Bank Loans*	26
The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions*	26
Textual Analysis in Accounting: What's Next?*	26
Corporate Governance and Earnings Management: Evidence from Shareholder Proposals*	26
Immaterial Error Corrections and Financial Reporting Reliability*	26
Improving Complex Audit Judgments: A Framework and Evidence*†	25
Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D*	23
PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*	22
Geographic Peer Effects in Management Earnings Forecasts*	22
The SEC Filing Review Process: A Survey and Future Research Opportunities*	22
Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8‐Ks*	22
Does Public Enforcement Work in Weak Investor Protection Countries? Evidence from China*	22
The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys	22
Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is there Really an Effect on the Cost of Equity Capital?*	22
Corporate Governance Reforms and Cross‐Listings: International Evidence*	21
Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*	21
Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*	21
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†	20
Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers' Rhetoric*	20
Auditors' Fee Premiums and Low‐Quality Internal Controls*	20
Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*	20
Linguistic Formality and Audience Engagement: Investors' Reactions to Characteristics of Social Media Disclosures*	20
Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*	19
Is the Tone of Risk Disclosures in MD&As Relevant to Debt Markets? Evidence from the Pricing of Credit Default Swaps*	19
Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies*	18
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†	18
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*	17
Is Audit Committee Equity Compensation Related to Audit Fees?*	17
Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC‐Influential Politicians*	16
Investors' Perceptions of Activism via Voting: Evidence from Contentious Shareholder Meetings*	16
Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?*	16
Business Partnering in Risk Management: A Resilience Perspective on Management Accountants' Responses to a Role Change*	16
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*	16
The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from Beyond Budgeting*	16
Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom	16
Revealing Oz: Institutional Work Shaping Auditors' National Office Consultations*	16
Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*	15
Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences	15
The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance	15
Investor Sentiment, Misstatements, and Auditor Behavior*	14

Can Employee Stock Options Contribute to Less Risk‐Taking?	14
Fostering Enabling Perceptions of Management Controls during Post‐Acquisition Integration*	14
The Informational Effects of Tightening Oil and Gas Disclosure Rules	14
Tax Incidence and Tax Avoidance*	14
The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates*	13
Social Networks Analysis in Accounting and Finance*	13
Tax Haven Incorporation and the Cost of Capital*	13
A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector*	13
Labor Market Mobility and Expectation Management: Evidence from Enforceability of Noncompete Provisions*	12
Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort*	12
The Impact of Control Systems on Corporate Innovation†	12
Resource Adjustment Costs, Cost Stickiness, and Value Creation in Mergers and Acquisitions*	12
Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis*	12
The Importance of Clarification of Auditors' Responsibilities Under the New Audit Reporting Standards*	12
Financial Reporting Consequences of Sovereign Wealth Fund Investment*	12
The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing*	12
Measuring News in Management Range Forecasts	12
Asymmetric Inventory Management and the Direction of Sales Changes*	12
The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation*	12
Bank Monitoring and Financial Reporting Quality: The Case of Accounts Receivable–Based Loans*	12
Risk‐Taking Incentives and Earnings Management: New Evidence*	11
Corporate Integrity Culture and Compliance: A Study of the Pharmaceutical Industry*	11
The Effects of High Estimate Uncertainty in Auditor Negligence Litigation*	11
Street versus GAAP: Which Effective Tax Rate Is More Informative?*	11
Sentiment, Loss Firms, and Investor Expectations of Future Earnings*	11
Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?*	11
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*	10
Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring*	10
Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*	10
Do Stronger Wise‐Thinking Dispositions Facilitate Auditors' Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?*	10
The Effects of Incentive Scheme and Task Difficulty on Employees' Altruistic Behavior Outside the Firm	10
Do Shareholders Assess Managers' Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When Its Outcome Serves Shareholders' Interests?*	10
The Effect of SEC Reviewers on Comment Letters*	10
The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques*	9
Language and Management Forecasts Around the World*	9
Network Analysis of Audit Partner Rotation†	9
Internal Information Quality and State Tax Planning*	9
Executives' Legal Records and the Deterrent Effect of Corporate Governance	9
Can Staggered Boards Improve Value? Causal Evidence from Massachusetts*	9
Root Cause Analysis and Its Effect on Auditors' Judgments and Decisions in an Integrated Audit*	9
A Matter of Appearances: How Does Auditing Expertise Benefit Audit Committees When Selecting Auditors?†‡	9
Bank Lending and Corporate Innovation: Evidence from SFAS 166/167*	9
The Big 4 Under Pressure: Scanning Work in Transnational Fields*	9
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China	9
Organized Labor Effects on SG&A Cost Behavior*	9
Short‐Termist CEO Compensation in Speculative Markets: A Controlled Experiment*	9
Short Interest and Corporate Investment: Evidence from Supply Chain Partners†	8
Group Recruiting Events and Gender Stereotypes in Employee Selection*	8
CFO Effort and Public Firms' Financial Information Environment*	8
The Influence of Management's Internal Audit Experience on Earnings Management*	8
Beyond Risk Shifting: The Knowledge‐Transferring Role of Audit Liability Insurers*	8
The Role of Deferred Equity Pay in Retaining Managerial Talent*	8
Feedback‐Driven Time Segmenting: The Effect of Feedback Frequency on Employee Behavior*	8
Firm Unionization and Disruptions in Customer Relationships*	8
Does the Threat of a PCAOB Inspection Mitigate US Institutional Investors' Home Bias?*	8
Tax Loss Carryovers in a Competitive Environment*	8
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*	8
Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness*	8
CEO career concerns in early tenure and corporate social responsibility reporting	8
Political Connections and the Trade‐Off Between Real and Accrual‐Based Earnings Management*	8
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	8
Do Debt Investors Adjust Financial Statement Ratios When Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges*†	8
Accounting‐Based Compensation and Debt Contracts*	7
How Firms' Quality Experts Shape Canadian Public Accountability Board Inspections and Their Outcomes: An Analysis of Intraprofessional Conflicts, Third‐Party Influences, and Relational Strategies†	7
Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability?*	7
MiFID II and the unbundling of analyst research from trading execution	7
Voluntary Disclosure and Informed Trading*	7
Bundled Earnings Guidance and Analysts' Forecast Revisions*	7
Do Firm‐Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?*	7
How Far Will Managers Go to Look Like a Good Steward? An Examination of Preferences for Trustworthiness and Honesty in Managerial Reporting†	7
Linguistic Tensions in a Professional Accounting Field: English Linguistic Capital, Hierarchy, Prestige, and Distinction Among Accountants†	7
Styles of Regulators: Evidence from the SEC's Comment Letters†	7
Pay for Outsiders: Incentive Compensation for Nonfamily Executives in Family Firms*	7
Strategic Entry Decisions, Accounting Signals, and Risk Management Disclosure*	7
Large Shareholder Portfolio Diversification and Voluntary Disclosure*	7
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*	6
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*	6
Building Trust in Crisis Management: A Study of Insolvency Practitioners and the Role of Accounting Information and Processes	6
Relative Performance Evaluation and Earnings Management*	6
The effect of social skills on analyst performance	6

The Effects of Information Acquisition Effort, Psychological Ownership, and Reporting Context on Opportunistic Managerial Reporting*	6
Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms†	6
Career Concerns and Financial Reporting Quality*	6
Top Management Team Incentive Dispersion and Earnings Quality*	6
The Effect of Changes in Income Shifting on Affiliate Managers' Internal Reporting Decisions*†	6
Can Financialization Save Nature? The Case of Endangered Species*	6
What Is a Good Rank? The Effort and Performance Effects of Adding Performance Category Labels to Relative Performance Information*	6
Does Financial Statement Comparability Facilitate SEC Oversight?*	6
Authority, Monitoring, and Incentives in Hierarchies*†	6
Building Trust with Material and Immaterial Corporate Social Responsibility: Benefits and Consequences*	6
Reporting Bias and Monitoring in Clean Development Mechanism Projects*	6
Intuition versus Analytical Thinking and Impairment Testing	6
Controlling Shareholders' Tax Incentives and Classification Shifting*	6
Does tax enforcement disparately affect domestic versus multinational corporations around the world?	6
The Effects of Independent Director Litigation Risk*	5
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*	5
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*	5
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*	5
It's a matter of style: The role of audit firms and audit partners in key audit matter reporting	5
The Benefits of Deliberative Involvement in the Design of Incomplete Feedback Systems*	5
Motivating Employees with Goal‐Based Prosocial Rewards*	5
R&D Investments and Tax Incentives: The Role of Intra‐Firm Cross‐Border Collaboration*	5
Voluntary Disclosure in Light of Control Concerns*	5
Contracting and Reporting Conservatism around a Change in Fiduciary Duties*	5
Analyst workload and information production: Evidence from IPO assignments	5
The effect of US tax reform on the taxation of US firms' domestic and foreign earnings	5
Managerial Myopia, Earnings Guidance, and Investment*	5
The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*	5
Common Mutual Fund Ownership and Systemic Risk*	5
Do Firms Time Changes in Accounting Estimates to Manage Earnings?†	5
Executive Deferral Plans and Insider Trading†	4
Auditing Non‐GAAP Measures: Signaling More Than Intended*	4
Do Alma Mater Ties Between the Auditor and Audit Committee Affect Audit Quality?*	4
Across the Pond: How US Firms' Boards of Directors Adapted to the Passage of the General Data Protection Regulation†	4
How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price*	4
Financial Reporting Quality and Auditor Dismissal Decisions at Companies with Common Directors and Auditors*	4
Motivating Managers to Invest in Accounting Quality: The Role of Conservative Accounting*	4
Walking the Talk? Managing Errors in the Audit Profession*	4
Management Faultlines and Management Forecasts*	4
The Commitment to Income‐Decreasing Accounting Choices as a Credible Signal to Reducing Information Asymmetry: The Case of Asset Revaluations*	4
Do Auditors Accurately Predict Litigation and Reputation Consequences of Inaccurate Accounting Estimates?	4
We're in This Together: The Motivational Effects of Tangible Rewards in a Group Setting*	4
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*	4
How Are Institutions Informed? Proactive Trading, Information Flows, and Stock Selection Strategies*	4
Volatility of Tax Payments and Dividend Payouts*	4
Investors' Misweighting of Firm‐Level Information and the Market's Expectations of Earnings	4
Accounting for R&D: Evidence and Implications*	4
Threat of Exit by Non‐Blockholders and Income Smoothing: Evidence from Foreign Institutional Investors in Japan*	4
The Impact of Risk and the Potential for Loss on Managers' Demand for Audit Quality*	4
The supply of information and price formation: Evidence from Google's search engine	4
Regulatory Approval and Biotechnology Product Disclosures*†	4
Shareholder Empowerment and Board of Directors Effectiveness*	4
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	4