Contemporary Accounting Research

Papers
(The TQCC of Contemporary Accounting Research is 10. 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 2021-06-01 to 2025-06-01.)
ArticleCitations
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 China110
The Effect of SEC Reviewers on Comment Letters*98
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion87
Climatic disasters and distracted analysts83
Manager narcissism, target difficulty, and employee dysfunctional behavior57
Managerial performance evaluation and organizational form46
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*45
Aggregate tone and gross domestic product42
Peer effects in subjective performance evaluation42
Promoting proactive auditing behaviors41
The effect of securities litigation risk on firm value and disclosure40
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 effect37
Short‐Termist CEO Compensation in Speculative Markets: A Controlled Experiment*36
The Benefits of Deliberative Involvement in the Design of Incomplete Feedback Systems*35
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*34
Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*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 pandemic29
28
FinBERT: A Large Language Model for Extracting Information from Financial Text*28
Investor overreactions to transnational peer firm earnings: The role of accounting standards28
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*28
27
Issue Information27
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders26
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 China24
Individual or team analyst reports? The organization of analyst research activities23
“No comment”: Language frictions and the IASB's due process22
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors22
Business unit controllers' credibility and the hardening of local forecasts21
Trust, distrust, and open‐book accounting in three client‐vendor relationships21
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*20
Machine learning and the prediction of changes in profitability20
Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*19
Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors' Liability?*18
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 202418
The predictive ability of tax contingencies for future income tax cash outflows18
Issue Information18
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 tax enforcement inform auditors' risk assessment? Evidence from key audit matters17
The Big 4 Under Pressure: Scanning Work in Transnational Fields*17
Technological peer pressure and skill specificity of job postings17
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 smoothing17
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility17
Asymmetric Inefficiency in the Market Response to Non‐earnings 8‐K Information*16
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets16
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
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 analysis15
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 avoidance14
The moderating role of reporting quality14
Issue Information14
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
The importance of audit partners' risk tolerance to audit quality13
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 planning13
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*13
Tax Haven Incorporation and the Cost of Capital*12
Toward a general equilibrium theory of financial reporting12
Can Financialization Save Nature? The Case of Endangered Species*12
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 Information12
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 auditor12
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders11
Enterprise system implementation and cash flow volatility11
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*11
Organized Labor Effects on SG&A Cost Behavior*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 management11
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting11
Geographic Peer Effects in Management Earnings Forecasts*11
Volatility of Tax Payments and Dividend Payouts*11
11
Segment disaggregation and equity‐based pay contracts11
Selective Disclosure, Expertise Acquisition, and Price Informativeness*10
Auditor judgment in the fourth industrial revolution10
Firm Unionization and Disruptions in Customer Relationships*10
Issue Information10
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 engine10
The real effects of transparency in crowdfunding10
Related parties, financial reporting quality, and donations10
Regulatory Protection and Opportunistic Bankruptcy*10
Equity incentives and conforming tax avoidance10
Control issues: How providing input affects auditors' reliance on artificial intelligence10
Voluntary disclosures regarding open market repurchase programs10
Discretionary dissemination on Twitter10
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