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 2021-11-01 to 2025-11-01.)
ArticleCitations
405
Manager narcissism, target difficulty, and employee dysfunctional behavior162
Political incentives and analyst bias: Evidence from China136
Peer effects in subjective performance evaluation119
The Effect of SEC Reviewers on Comment Letters*102
Disclosure to competitors in light of endogenous firm investments65
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion55
Managerial performance evaluation and organizational form50
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*50
Climatic disasters and distracted analysts50
Aggregate tone and gross domestic product49
The Relevance of Non‐Income Tax Relief*48
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic48
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*44
The effect of securities litigation risk on firm value and disclosure44
Reporting bias and feedback effect44
Promoting proactive auditing behaviors41
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*37
Relative Performance Evaluation and Earnings Management*35
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*33
33
FinBERT: A Large Language Model for Extracting Information from Financial Text*33
32
When friends become foes: Disclosure decisions after failed M&A deals31
Investor overreactions to transnational peer firm earnings: The role of accounting standards30
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†29
Accounting as a Normalizing Tool for Transitional Dirtiness: The Case of theUS Adult‐UseCannabis Industry*29
Environmental disclosures and ESG fund ownership27
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders26
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China26
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*25
“No comment”: Language frictions and the IASB's due process25
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*25
Trust, distrust, and open‐book accounting in three client‐vendor relationships25
Business unit controllers' credibility and the hardening of local forecasts24
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors23
The predictive ability of tax contingencies for future income tax cash outflows23
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*23
Individual or team analyst reports? The organization of analyst research activities22
Machine learning and the prediction of changes in profitability22
Turnover experiences in public accounting and alumni's decisions to “give back”22
Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholders' Responses to Delay in Financial Reporting*21
Information Transparency and Investment in Follow‐on Innovation*21
Can Auditors Improve Their Judgment by Drawing on the Crowd Within?†21
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 202420
Issue Information20
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility19
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*19
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters19
The Big 4 Under Pressure: Scanning Work in Transnational Fields*18
The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*18
Technological peer pressure and skill specificity of job postings17
17
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*16
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets16
Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms†16
Government subsidies and income smoothing16
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*16
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis15
Does enterprise risk management bolster investor confidence? Evidence from options‐based restatement contagion, investment, and misstatements15
Issue Information15
Asymmetric Inefficiency in the Market Response to Non‐earnings 8‐K Information*15
The moderating role of reporting quality14
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?14
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
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*14
Shareholder perceptions of external tax advisors in corporate tax planning14
Motivating low performers with input‐based relative performance feedback14
Does audit partner individualism reduce client earnings comparability? Evidence from the United States14
The importance of audit partners' risk tolerance to audit quality14
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?13
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis13
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*13
Can Financialization Save Nature? The Case of Endangered Species*13
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*13
Do brokers manage the distribution of stock recommendations?13
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†12
The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis12
Toward a general equilibrium theory of financial reporting12
Geographic Peer Effects in Management Earnings Forecasts*12
Dissecting corporate tournaments: Multilayered structures and firm performance12
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor12
Enterprise system implementation and cash flow volatility12
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders12
Issue Information12
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*11
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries11
11
The real effects of transparency in crowdfunding11
Organized Labor Effects on SG&A Cost Behavior*11
Segment disaggregation and equity‐based pay contracts11
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?11
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting11
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management11
The impact of SEC reporting changes on information acquisition and market dynamics: Evidence from foreign cross‐listed firms11
Volatility of Tax Payments and Dividend Payouts*11
How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price*10
Auditor judgment in the fourth industrial revolution10
Issue Information10
Related parties, financial reporting quality, and donations10
Voluntary disclosures regarding open market repurchase programs10
Equity incentives and conforming tax avoidance10
Control issues: How providing input affects auditors' reliance on artificial intelligence10
Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing*10
Corporate Governance Reforms and Cross‐Listings: International Evidence*10
The supply of information and price formation: Evidence from Google's search engine10
Selective Disclosure, Expertise Acquisition, and Price Informativeness*10
Local newspaper closures and bank loan contracts10
Regulatory Protection and Opportunistic Bankruptcy*10
Discretionary dissemination on Twitter10
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