Contemporary Accounting Research

Papers
(The TQCC of Contemporary Accounting Research is 12. 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 2022-06-01 to 2026-06-01.)
ArticleCitations
Managerial performance evaluation and organizational form629
Manager narcissism, target difficulty, and employee dysfunctional behavior193
Peer effects in subjective performance evaluation79
Auditor Task Prioritization77
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion66
Disclosure to competitors in light of endogenous firm investments64
Political incentives and analyst bias: Evidence from China61
Debt Concentration and the Tax Sensitivity of Leverage60
Motive Forces: Accountants' Distinctive Values and Their Attitudes Toward Social Reforms54
54
Regulatory Intermediation in Times of Crisis: The Impact of Independent Oversight on the Functioning of Professional Accounting Bodies46
Climatic disasters and distracted analysts46
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic43
The effect of securities litigation risk on firm value and disclosure41
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*39
Reporting bias and feedback effect38
Aggregate tone and gross domestic product37
Promoting proactive auditing behaviors35
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*34
The Relevance of Non‐Income Tax Relief*34
33
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*33
FinBERT: A Large Language Model for Extracting Information from Financial Text*33
Investor overreactions to transnational peer firm earnings: The role of accounting standards32
When friends become foes: Disclosure decisions after failed M&A deals31
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders31
Environmental disclosures and ESG fund ownership30
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China29
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*29
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*29
SEC Attention, A to Z27
Trust, distrust, and open‐book accounting in three client‐vendor relationships27
27
Machine learning and the prediction of changes in profitability26
Turnover experiences in public accounting and alumni's decisions to “give back”25
Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences25
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*23
Information Transparency and Investment in Follow‐on Innovation*22
Individual or team analyst reports? The organization of analyst research activities22
Business unit controllers' credibility and the hardening of local forecasts22
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors22
“No comment”: Language frictions and the IASB 's due process22
Product Market Threats: Implications for Future Performance and Use by Market Participants21
Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholders' Responses to Delay in Financial Reporting*20
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*20
20
The predictive ability of tax contingencies for future income tax cash outflows20
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility20
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 202419
Issue Information19
Government subsidies and income smoothing19
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets18
Does enterprise risk management bolster investor confidence? Evidence from options‐based restatement contagion, investment, and misstatements18
Who Gets Stitches? The Effects of Rewarding Whistleblowers and Protecting Their Identity on Subsequent Willingness to Work With Others18
Technological peer pressure and skill specificity of job postings18
The Big 4 Under Pressure: Scanning Work in Transnational Fields*18
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*17
Issue Information17
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters17
Motivating low performers with input‐based relative performance feedback17
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis17
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*17
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*17
Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals16
Shareholder perceptions of external tax advisors in corporate tax planning16
The moderating role of reporting quality16
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*16
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*16
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?16
A Survey of the Archival Audit Literature15
Endogeneity and the economic consequences of tax avoidance15
Do brokers manage the distribution of stock recommendations?15
The importance of audit partners' risk tolerance to audit quality15
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis15
Does audit partner individualism reduce client earnings comparability? Evidence from the United States15
The informativeness of consolidated and parent‐only earnings to investors: Evidence from India14
Toward a general equilibrium theory of financial reporting14
Dissecting corporate tournaments: Multilayered structures and firm performance14
Can Financialization Save Nature? The Case of Endangered Species*14
Common Ownership and Auditor Sharing14
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?14
Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains14
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders13
The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis13
Enterprise system implementation and cash flow volatility13
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor13
Issue Information13
Emergence of the Food Balance Sheet: A History of A Traveling Idea12
The impact of SEC reporting changes on information acquisition and market dynamics: Evidence from foreign cross‐listed firms12
The supply of information and price formation: Evidence from Google's search engine12
Volatility of Tax Payments and Dividend Payouts*12
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting12
Selective Disclosure, Expertise Acquisition, and Price Informativeness*12
The real effects of transparency in crowdfunding12
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management12
Geographic Peer Effects in Management Earnings Forecasts*12
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries12
Equity incentives and conforming tax avoidance12
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?12
Segment disaggregation and equity‐based pay contracts12
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