Contemporary Accounting Research

Article	Citations
	278
Do Stronger Wise‐Thinking Dispositions Facilitate Auditors' Objective Evaluation of Evidence When Assessing and Addressing Fraud Risk?*	128
Political incentives and analyst bias: Evidence from China	110
The Effect of SEC Reviewers on Comment Letters*	98
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion	87
Climatic disasters and distracted analysts	83
Manager narcissism, target difficulty, and employee dysfunctional behavior	57
Managerial performance evaluation and organizational form	46
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*	45
Peer effects in subjective performance evaluation	42
Aggregate tone and gross domestic product	42
Promoting proactive auditing behaviors	41
The effect of securities litigation risk on firm value and disclosure	40
The Relevance of Non‐Income Tax Relief*	39
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*	38
Relative Performance Evaluation and Earnings Management*	38
Reporting bias and feedback effect	37
Short‐Termist CEO Compensation in Speculative Markets: A Controlled Experiment*	36
The Benefits of Deliberative Involvement in the Design of Incomplete Feedback Systems*	35
Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*	34
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*	34
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*	30
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic	29
FinBERT: A Large Language Model for Extracting Information from Financial Text*	28
Investor overreactions to transnational peer firm earnings: The role of accounting standards	28

Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*	28
	28
Issue Information	27
	27
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders	26
Internal Capital and Investment: Evidence from 2012 Pension Relief*	25
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*	25
Accounting as a Normalizing Tool for Transitional Dirtiness: The Case of theUS Adult‐UseCannabis Industry*	25
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*	24
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†	24
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China	24
Individual or team analyst reports? The organization of analyst research activities	23
“No comment”: Language frictions and the IASB's due process	22
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors	22
Trust, distrust, and open‐book accounting in three client‐vendor relationships	21
Business unit controllers' credibility and the hardening of local forecasts	21
Machine learning and the prediction of changes in profitability	20
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*	20
Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*	19
Issue Information	18
	18
Information Transparency and Investment in Follow‐on Innovation*	18
Can Auditors Improve Their Judgment by Drawing on the Crowd Within?†	18
Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholders' Responses to Delay in Financial Reporting*	18
Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors' Liability?*	18
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 2024	18
The predictive ability of tax contingencies for future income tax cash outflows	18
Technological peer pressure and skill specificity of job postings	17
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*	17
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*	17
The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*	17
Government subsidies and income smoothing	17
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility	17
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters	17
The Big 4 Under Pressure: Scanning Work in Transnational Fields*	17
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets	16
Group Recruiting Events and Gender Stereotypes in Employee Selection*	16
Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms†	16
Asymmetric Inefficiency in the Market Response to Non‐earnings 8‐K Information*	16
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*	15
Risk‐Taking Incentives and Earnings Management: New Evidence*	15
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis	15
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*	14
Endogeneity and the economic consequences of tax avoidance	14
The moderating role of reporting quality	14
Issue Information	14
The importance of audit partners' risk tolerance to audit quality	13
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?	13
Shareholder perceptions of external tax advisors in corporate tax planning	13
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*	13

Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*	13
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*	13
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?	12
Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis*	12
Issue Information	12
Improving Complex Audit Judgments: A Framework and Evidence*†	12
Immaterial Error Corrections and Financial Reporting Reliability*	12
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor	12
Tax Haven Incorporation and the Cost of Capital*	12
Toward a general equilibrium theory of financial reporting	12
Can Financialization Save Nature? The Case of Endangered Species*	12
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders	11
Enterprise system implementation and cash flow volatility	11
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*	11
	11
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†	11
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management	11
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting	11
Organized Labor Effects on SG&A Cost Behavior*	11
Geographic Peer Effects in Management Earnings Forecasts*	11
Volatility of Tax Payments and Dividend Payouts*	11
Segment disaggregation and equity‐based pay contracts	11
Equity incentives and conforming tax avoidance	10
Control issues: How providing input affects auditors' reliance on artificial intelligence	10
Voluntary disclosures regarding open market repurchase programs	10
Discretionary dissemination on Twitter	10
Selective Disclosure, Expertise Acquisition, and Price Informativeness*	10
Auditor judgment in the fourth industrial revolution	10
Firm Unionization and Disruptions in Customer Relationships*	10
Issue Information	10
How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price*	10
The supply of information and price formation: Evidence from Google's search engine	10
The real effects of transparency in crowdfunding	10
Related parties, financial reporting quality, and donations	10
Regulatory Protection and Opportunistic Bankruptcy*	10
Investor reactions to climate change disclosures: Joint effects of disclosure focus and controllability	9
Strangers in the city: Spacing and social boundaries among accountants in the global city	9
Corporate Governance Reforms and Cross‐Listings: International Evidence*	9
CAR 2022 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2022 de RCC	9
Short Interest and Corporate Investment: Evidence from Supply Chain Partners†	9
When Do Firms Adjust Bonus Targets Intrayear? Evidence from Sales Executives' Targets*	9
Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*	9
	9
The SEC Filing Review Process: A Survey and Future Research Opportunities*	9
Local newspaper closures and bank loan contracts	9
CEO career concerns in early tenure and corporate social responsibility reporting	9
Issue Information	8
What a relief: How do firms respond to competitors' listing delays?	8
The Impact of Knowledge Transfer on Investment in Knowledge Creation in Firms†‡	8
Customer referencing and capital market benefits: Evidence from the cost of equity	8
Preventing fraudulent financial reporting with reputational signals of strategic auditors	8
Is the PCAOB enforcement approach aligned with its mandate? Perspectives of sanctioned auditors and former PCAOB enforcement staff	8
Institutional dual‐holders and corporate disclosures: A natural experiment	8
Issue Information	8
Local information advantage and stock returns: Evidence from social media	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
Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc.	8
The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations	7
Do donors value volunteer commitment in assessing nonprofit effectiveness?	7
How Accounting Ends: Self‐Undermining Repetition in Accounting Life Cycles*	7
Bundled Earnings Guidance and Analysts' Forecast Revisions*	7
Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses	7
Determinants of and future violations following deferred prosecution and non‐prosecution agreements in corporate criminal cases	7
Motivating Employees with Goal‐Based Prosocial Rewards*	7
Navigating knowledge and ignorance in the boardroom: A study of audit committee members' oversight styles	7
The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*	7
Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee	7
Bank Lending and Corporate Innovation: Evidence from SFAS 166/167*	7
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†	7
The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts	7
Does auditor style influence non‐GAAP earnings disclosure?	7
The effect of social skills on analyst performance	7
Estimating the sensitivity of CEO compensation to gross versus net accounting performance	7
How do analysts affect corporate innovation? Evidence from site visits	7
Information aggregation to form earnings expectations: Evidence from CEO networks and management forecast accuracy	6
The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology*	6
Earnings quality on the street	6
Issue Information	6
Is Institutional Research on Management Accounting Degenerating or Progressing? A Lakatosian Analysis*	6

Career Concerns and Financial Reporting Quality*	6
The Role of Timing and Management's Remediation Actions in Preventing Failed Remediation of Material Weaknesses in Internal Controls*	6
Credit information sharing and firm innovation: Evidence from the establishment of public credit registries	6
Disclosure of tax‐related critical audit matters and tax‐related outcomes	6
Issue Information	6
Throwing in the towel: What happens when analysts' recommendations go wrong?	6
Do PCAOB Inspections of Foreign Auditors Affect Global Financial Reporting Comparability?*	6
	6
The Disciplining Effect of Credit Default Swap Trading on the Quality of Credit Rating Agencies†	6
Financial statement adequacy and firms' MD&A disclosures	6
How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting	6
The Impact of Control Systems on Corporate Innovation†	6
Do Audit Teams Affect Audit Production and Quality? Evidence from Audit Teams' Industry Knowledge*	6
We're in This Together: The Motivational Effects of Tangible Rewards in a Group Setting*	6
Building Trust with Material and Immaterial Corporate Social Responsibility: Benefits and Consequences*	5
Metric intensity and innovation dependency	5
Expanded Auditor's Report Disclosures and Loan Contracting*	5
Issue Information	5
Do Alma Mater Ties Between the Auditor and Audit Committee Affect Audit Quality?*	5
Translating, resisting, or escalating government programs? Accounting at the intersection of centrally imposed programs and local responses	5
Firm‐level political risk and bank loan contracting	5
Managerial sentiment and short‐term operating decisions: Evidence from terrorist attacks	5
CAR Ad Hoc Reviewers 2022/RCC Réviseurs ad hoc 2022	5
Restating Internal Control Reports Following Financial Statement Restatements: Determinants and Consequences*	5
Do Firm‐Specific Stock Price Crashes Lead to a Stimulation or Distortion of Market Information Efficiency?*	5
Improvements in investment efficiency prior to a mandated accounting change: Evidence from ASC 842	5
LGBTQI+ professional accountants and the consequences of stigmatization: An identity work perspective	5
Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*	5
Introduction	5
The effects of relative performance information on subsequent cooperation	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
Tend to one's own house: The effect of firm CSR on employee effort	4
The impacts of federal judge ideology on auditor litigation risk and auditor behavior	4
PCAOB inspection deficiencies and future financial reporting quality: Do the types of deficiencies matter?	4
Does Financial Statement Comparability Facilitate SEC Oversight?*	4
The ICFR process: Perspectives of accounting executives at large public companies	4
Sell‐side analysts as social intermediaries	4
How does depletion interact with auditors' skeptical dispositions to affect auditors' challenging of managers in negotiations?	4
The Role of Deferred Equity Pay in Retaining Managerial Talent*	4
IRS scrutiny and corporate innovation	4
Accounting for R&D: Evidence and Implications*	4
Does greater access to employees with information technology capability improve financial reporting quality?	4
Measuring systemic risk: A financial statement–based approach for insurance firms and banks	4
Asymmetric adjustment of control	4
CAR 2021 Reviewer Recognition Program / Programme de reconnaissance des réviseurs 2021 de RCC	4
The use of cash flows metrics in CEO compensation and the design of loan contracts	4
Targets' Accounting Conservatism and the Gains from Acquisition*	4