Contemporary Accounting Research

Article	Citations
	352
Political incentives and analyst bias: Evidence from China	154
Climatic disasters and distracted analysts	114
Managerial performance evaluation and organizational form	108
The Effect of SEC Reviewers on Comment Letters*	90
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion	56
Disclosure to competitors in light of endogenous firm investments	48
Peer effects in subjective performance evaluation	47
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*	47
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	45
Manager narcissism, target difficulty, and employee dysfunctional behavior	45
The Relevance of Non‐Income Tax Relief*	45
Relative Performance Evaluation and Earnings Management*	44
Aggregate tone and gross domestic product	41
Promoting proactive auditing behaviors	40
The effect of securities litigation risk on firm value and disclosure	39
Reporting bias and feedback effect	39
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic	38
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	33
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*	32
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	32
FinBERT: A Large Language Model for Extracting Information from Financial Text*	31
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	30
Accounting as a Normalizing Tool for Transitional Dirtiness: The Case of theUS Adult‐UseCannabis Industry*	29

What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†	29
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*	28
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*	28
Environmental disclosures and ESG fund ownership	27
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders	27
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China	25
Investor overreactions to transnational peer firm earnings: The role of accounting standards	25
Trust, distrust, and open‐book accounting in three client‐vendor relationships	23
When friends become foes: Disclosure decisions after failed M&A deals	23
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*	23
Business unit controllers' credibility and the hardening of local forecasts	22
The predictive ability of tax contingencies for future income tax cash outflows	22
Individual or team analyst reports? The organization of analyst research activities	21
Information Transparency and Investment in Follow‐on Innovation*	21
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 2024	21
Machine learning and the prediction of changes in profitability	21
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors	21
Can Auditors Improve Their Judgment by Drawing on the Crowd Within?†	21
“No comment”: Language frictions and the IASB's due process	21
	21
Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholders' Responses to Delay in Financial Reporting*	21
Issue Information	20
Technological peer pressure and skill specificity of job postings	19
The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*	19
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*	19
Risk‐Taking Incentives and Earnings Management: New Evidence*	19
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*	19
Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors' Liability?*	19
Government subsidies and income smoothing	18
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility	18
Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms†	18
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*	18
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets	17
Group Recruiting Events and Gender Stereotypes in Employee Selection*	17
Asymmetric Inefficiency in the Market Response to Non‐earnings 8‐K Information*	17
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters	16
The Big 4 Under Pressure: Scanning Work in Transnational Fields*	16
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis	16
Motivating low performers with input‐based relative performance feedback	15
Endogeneity and the economic consequences of tax avoidance	15
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*	15
Issue Information	15
The moderating role of reporting quality	14
Shareholder perceptions of external tax advisors in corporate tax planning	14
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*	13
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*	13
The importance of audit partners' risk tolerance to audit quality	13
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*	13
Tax Haven Incorporation and the Cost of Capital*	13
Does audit partner individualism reduce client earnings comparability? Evidence from the United States	13

Immaterial Error Corrections and Financial Reporting Reliability*	13
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?	13
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?	12
Toward a general equilibrium theory of financial reporting	12
Issue Information	12
Do brokers manage the distribution of stock recommendations?	12
Can Financialization Save Nature? The Case of Endangered Species*	12
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis	12
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†	12
Enterprise system implementation and cash flow volatility	11
The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis	11
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*	11
Dissecting corporate tournaments: Multilayered structures and firm performance	11
Volatility of Tax Payments and Dividend Payouts*	11
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor	11
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders	11
Geographic Peer Effects in Management Earnings Forecasts*	11
Segment disaggregation and equity‐based pay contracts	11
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?	10
The real effects of transparency in crowdfunding	10
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries	10
Equity incentives and conforming tax avoidance	10
Related parties, financial reporting quality, and donations	10
Selective Disclosure, Expertise Acquisition, and Price Informativeness*	10
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management	10
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How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price*	10
Control issues: How providing input affects auditors' reliance on artificial intelligence	10
Local newspaper closures and bank loan contracts	10
Organized Labor Effects on SG&A Cost Behavior*	10
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting	10
The supply of information and price formation: Evidence from Google's search engine	10
Auditor judgment in the fourth industrial revolution	10
Issue Information	10
Voluntary disclosures regarding open market repurchase programs	9
Regulatory Protection and Opportunistic Bankruptcy*	9
	9
Local information advantage and stock returns: Evidence from social media	9
Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*	9
CEO career concerns in early tenure and corporate social responsibility reporting	9
When Do Firms Adjust Bonus Targets Intrayear? Evidence from Sales Executives' Targets*	9
Caught between two worlds: Big 4 professionals moving to non–Big 4 firms	9
Discretionary dissemination on Twitter	9
Corporate Governance Reforms and Cross‐Listings: International Evidence*	9
Short Interest and Corporate Investment: Evidence from Supply Chain Partners†	9
CAR 2022 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2022 de RCC	9
Strangers in the city: Spacing and social boundaries among accountants in the global city	8
Does mandatory recognition of off–balance sheet liabilities affect capital structure choice? Evidence from SFAS 158	8
The SEC Filing Review Process: A Survey and Future Research Opportunities*	8
Issue Information	8
Interest in the short interest: The rise of private‐sector data	8
Issue Information	8
The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations	8
The Impact of Knowledge Transfer on Investment in Knowledge Creation in Firms†‡	8
Investor reactions to climate change disclosures: Joint effects of disclosure focus and controllability	8
Preventing fraudulent financial reporting with reputational signals of strategic auditors	8
How does perceived ease of information access affect investors' judgments?	8
Talking down the competitors: How do investment banking relationships influence analysts' forecasts?	8
Do donors value volunteer commitment in assessing nonprofit effectiveness?	7
The effect of social skills on analyst performance	7
Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc.	7
The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts	7
Customer referencing and capital market benefits: Evidence from the cost of equity	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
Is the PCAOB enforcement approach aligned with its mandate? Perspectives of sanctioned auditors and former PCAOB enforcement staff	7
Navigating knowledge and ignorance in the boardroom: A study of audit committee members' oversight styles	7
Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee	7
Determinants of and future violations following deferred prosecution and non‐prosecution agreements in corporate criminal cases	7
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†	7
Institutional dual‐holders and corporate disclosures: A natural experiment	7
What a relief: How do firms respond to competitors' listing delays?	7
Motivating Employees with Goal‐Based Prosocial Rewards*	7
How Accounting Ends: Self‐Undermining Repetition in Accounting Life Cycles*	6
Does auditor style influence non‐GAAP earnings disclosure?	6
Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses	6
How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting	6
Issue Information	6
How do analysts affect corporate innovation? Evidence from site visits	6
Disclosure of tax‐related critical audit matters and tax‐related outcomes	6

Information aggregation to form earnings expectations: Evidence from CEO networks and management forecast accuracy	6
The Role of Timing and Management's Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls*	6
The Disciplining Effect of Credit Default Swap Trading on the Quality of Credit Rating Agencies†	6
Estimating the sensitivity of CEO compensation to gross versus net accounting performance	6
Bank Lending and Corporate Innovation: Evidence from SFAS 166/167*	6
Earnings quality on the street	6
Corporate shareholdings, tax‐loss selling, and the (mis)pricing of information asymmetry	6
Credit information sharing and firm innovation: Evidence from the establishment of public credit registries	6
Building Trust with Material and Immaterial Corporate Social Responsibility: Benefits and Consequences*	5
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*	5
Throwing in the towel: What happens when analysts' recommendations go wrong?	5
Managerial sentiment and short‐term operating decisions: Evidence from terrorist attacks	5
Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability?*	5
	5
CAR Ad Hoc Reviewers 2022/RCC Réviseurs ad hoc 2022	5
Issue Information	5
Metric intensity and innovation dependency	5
Firm‐level political risk and bank loan contracting	5
The Impact of Control Systems on Corporate Innovation†	5
Translating, resisting, or escalating government programs? Accounting at the intersection of centrally imposed programs and local responses	5
We're in This Together: The Motivational Effects of Tangible Rewards in a Group Setting*	5
Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*	5
Do Firm‐Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?*	5
Can we explain managerial non‐answers during conference call Q&As?	5
The Effects of Openness of Internal Reporting and Shared Interest with an Employee on Managerial Collusion and Subsequent Cooperation*	5
Career Concerns and Financial Reporting Quality*	5
Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams' Industry Knowledge*	5
Issue Information	5
Introduction	5
IRS scrutiny and corporate innovation	4
Navigating through the noise: The effect of color‐coded performance feedback on decision‐making	4
Targets' Accounting Conservatism and the Gains from Acquisition*	4
LGBTQI+ professional accountants and the consequences of stigmatization: An identity work perspective	4
PCAOB inspection deficiencies and future financial reporting quality: Do the types of deficiencies matter?	4
The effects of relative performance information on subsequent cooperation	4
Accounting for R&D: Evidence and Implications*	4
Measuring systemic risk: A financial statement–based approach for insurance firms and banks	4
Sell‐side analysts as social intermediaries	4
Does greater access to employees with information technology capability improve financial reporting quality?	4
Do Alma Mater Ties Between the Auditor and Audit Committee Affect Audit Quality?*	4
Tend to one's own house: The effect of firm CSR on employee effort	4
The ICFR process: Perspectives of accounting executives at large public companies	4
The use of cash flows metrics in CEO compensation and the design of loan contracts	4
How does depletion interact with auditors' skeptical dispositions to affect auditors' challenging of managers in negotiations?	4
Asymmetric adjustment of control	4
CAR 2021 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2021 de RCC	4
Improvements in investment efficiency prior to a mandated accounting change: Evidence from ASC 842	4
Restating Internal Control Reports Following Financial Statement Restatements: Determinants and Consequences*	4
Does Financial Statement Comparability Facilitate SEC Oversight?*	4