Contemporary Accounting Research

Papers
(The TQCC of Contemporary Accounting Research is 11. 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 2020-05-01 to 2024-05-01.)
ArticleCitations
FinBERT: A Large Language Model for Extracting Information from Financial Text*91
The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty*86
Common Institutional Ownership and Earnings Management*85
Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*61
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*61
The Data Analytics Journey: Interactions Among Auditors, Managers, Regulation, and Technology*60
Product Market Competition and Voluntary Corporate Social Responsibility Disclosures†51
The Effect of Humanizing Robo‐Advisors on Investor Judgments*47
Non‐GAAP Earnings: A Consistency and Comparability Crisis?*46
An Empirical Analysis of Analysts' Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency*46
A Framework for Using Robotic Process Automation for Audit Tasks*43
Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A*38
Expanded Auditor's Report Disclosures and Loan Contracting*37
How Reliably Do Empirical Tests Identify Tax Avoidance?36
The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures*36
GeneralistCEOsand Credit Ratings*35
Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*33
Internal Control over Financial Reporting and Resource Extraction: Evidence from China*33
Gender Discrimination? Evidence from the Belgian Public Accounting Profession*32
Challenging Global Group Audits: The Perspective of US Group Audit Leads*32
The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China31
How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis31
Auditor Responses to Shareholder Activism30
The Importance of Director External Social Networks to Stock Price Crash Risk*30
Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption*29
State Ownership and Target Setting: Evidence from Publicly Listed Companies in China*29
Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality*29
Restatement of CSR Reports: Frequency, Magnitude, and Determinants*28
Audit Regulation and Cost of Equity Capital: Evidence from the PCAOB's International Inspection Regime*28
When the Client Is a Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence28
Individual Investors' Attention to Accounting Information: Evidence from Online Financial Communities*28
Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine*28
Corporate In‐house Tax Departments*27
When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes?27
The Effects of the Tax Cuts and Jobs Act of 2017 on Defined Benefit Pension Contributions*26
Textual Analysis in Accounting: What's Next?*26
Corporate Governance and Earnings Management: Evidence from Shareholder Proposals*26
Immaterial Error Corrections and Financial Reporting Reliability*26
The Effects of Creative Culture on Real Earnings Management*26
Common Auditors and Private Bank Loans*26
Improving Complex Audit Judgments: A Framework and Evidence*†25
Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D*23
The SEC Filing Review Process: A Survey and Future Research Opportunities*22
Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8‐Ks*22
Does Public Enforcement Work in Weak Investor Protection Countries? Evidence from China*22
The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys22
Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is there Really an Effect on the Cost of Equity Capital?*22
PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*22
Geographic Peer Effects in Management Earnings Forecasts*22
Corporate Governance Reforms and Cross‐Listings: International Evidence*21
Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index Reconstitutions*21
Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*21
What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†20
Deploying Narrative Economics to Understand Financial Market Dynamics: An Analysis of Activist Short Sellers' Rhetoric*20
Auditors' Fee Premiums and Low‐Quality Internal Controls*20
Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*20
Linguistic Formality and Audience Engagement: Investors' Reactions to Characteristics of Social Media Disclosures*20
Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*19
Is the Tone of Risk Disclosures in MD&As Relevant to Debt Markets? Evidence from the Pricing of Credit Default Swaps*19
Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies*18
Does Distance Matter? An Investigation of Partners Who Audit Distant Clients and the Effects on Audit Quality†18
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*17
Is Audit Committee Equity Compensation Related to Audit Fees?*17
Business Partnering in Risk Management: A Resilience Perspective on Management Accountants' Responses to a Role Change*16
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*16
The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from Beyond Budgeting*16
Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom16
Revealing Oz: Institutional Work Shaping Auditors' National Office Consultations*16
Do Political Connections Induce More or Less Opportunistic Financial Reporting? Evidence from Close Elections Involving SEC‐Influential Politicians*16
Investors' Perceptions of Activism via Voting: Evidence from Contentious Shareholder Meetings*16
Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?*16
Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences15
The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance15
Do Foreign Component Auditors Harm Financial Reporting Quality? A Subsidiary‐Level Analysis of Foreign Component Auditor Use*15
Fostering Enabling Perceptions of Management Controls during Post‐Acquisition Integration*14
The Informational Effects of Tightening Oil and Gas Disclosure Rules14
Tax Incidence and Tax Avoidance*14
Investor Sentiment, Misstatements, and Auditor Behavior*14
Can Employee Stock Options Contribute to Less Risk‐Taking?14
The Local Spillover Effect of Corporate Accounting Misconduct: Evidence from City Crime Rates*13
Social Networks Analysis in Accounting and Finance*13
Tax Haven Incorporation and the Cost of Capital*13
A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector*13
Resource Adjustment Costs, Cost Stickiness, and Value Creation in Mergers and Acquisitions*12
Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis*12
Labor Market Mobility and Expectation Management: Evidence from Enforceability of Noncompete Provisions*12
Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort*12
The Impact of Control Systems on Corporate Innovation†12
The Impact of Mandatory Auditor Tenure Disclosures on Ratification Voting, Auditor Dismissal, and Audit Pricing*12
The Importance of Clarification of Auditors' Responsibilities Under the New Audit Reporting Standards*12
Financial Reporting Consequences of Sovereign Wealth Fund Investment*12
The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation*12
Bank Monitoring and Financial Reporting Quality: The Case of Accounts Receivable–Based Loans*12
Measuring News in Management Range Forecasts12
Asymmetric Inventory Management and the Direction of Sales Changes*12
Risk‐Taking Incentives and Earnings Management: New Evidence*11
Corporate Integrity Culture and Compliance: A Study of the Pharmaceutical Industry*11
The Effects of High Estimate Uncertainty in Auditor Negligence Litigation*11
Street versus GAAP: Which Effective Tax Rate Is More Informative?*11
Sentiment, Loss Firms, and Investor Expectations of Future Earnings*11
Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?*11
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