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 2021-09-01 to 2025-09-01.)
ArticleCitations
352
Political incentives and analyst bias: Evidence from China154
Climatic disasters and distracted analysts114
Managerial performance evaluation and organizational form108
The Effect of SEC Reviewers on Comment Letters*90
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion56
Disclosure to competitors in light of endogenous firm investments48
Is There a Brain Drain in Auditing? The Determinants and Consequences of Auditors Leaving Public Accounting*47
Peer effects in subjective performance evaluation47
Manager narcissism, target difficulty, and employee dysfunctional behavior45
The Relevance of Non‐Income Tax Relief*45
The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*45
Relative Performance Evaluation and Earnings Management*44
Aggregate tone and gross domestic product41
Promoting proactive auditing behaviors40
Reporting bias and feedback effect39
The effect of securities litigation risk on firm value and disclosure39
Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID‐19 pandemic38
The Effect of Reporting Opacity on Trading Opacity: New Evidence from American Depositary Receipt Trades in Dark Pools*33
Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers*32
Examining the Effects of the Tax Cuts and Jobs Act on Executive Compensation*32
31
FinBERT: A Large Language Model for Extracting Information from Financial Text*31
30
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
Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*28
Analysts' Book Value Forecasts: Initial Evidence from the Perspective of Real‐Options‐Based Valuation*28
Environmental disclosures and ESG fund ownership27
Institutional dual holdings and expected crash risk: Evidence from mergers between lenders and equity holders27
Investor overreactions to transnational peer firm earnings: The role of accounting standards25
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China25
When friends become foes: Disclosure decisions after failed M&A deals23
Determinants and Consequences of the Severity of Executive Compensation Clawbacks*23
Trust, distrust, and open‐book accounting in three client‐vendor relationships23
The predictive ability of tax contingencies for future income tax cash outflows22
Business unit controllers' credibility and the hardening of local forecasts22
Machine learning and the prediction of changes in profitability21
Federal judge ideology and the going‐concern reporting incentives of Big 4 and non–Big 4 auditors21
Can Auditors Improve Their Judgment by Drawing on the Crowd Within?†21
“No comment”: Language frictions and the IASB's due process21
21
Do Hedge Funds Undertake Activism in the Bond Market? Evidence from Bondholders' Responses to Delay in Financial Reporting*21
Individual or team analyst reports? The organization of analyst research activities21
Information Transparency and Investment in Follow‐on Innovation*21
CAR Ad Hoc Reviewers 2024 / RCC Réviseurs ad hoc 202421
Issue Information20
The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*19
Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*19
Risk‐Taking Incentives and Earnings Management: New Evidence*19
Entrepreneurial Ecosystems as Amplifiers of the Lean Startup Philosophy: Management Control Practices in Earliest‐Stage Startups*19
Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments of Auditors' Liability?*19
Technological peer pressure and skill specificity of job postings19
Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms†18
Fraud Firms' Non‐Implicated CFOs: An Investigation of Reputational Contagion and Subsequent Employment Outcomes*18
Government subsidies and income smoothing18
How do lead auditor instructions influence component auditors' evidence collection decisions? The joint influence of construal interpretations and responsibility18
Group Recruiting Events and Gender Stereotypes in Employee Selection*17
Asymmetric Inefficiency in the Market Response to Non‐earnings 8‐K Information*17
How do hedge fund activists use and affect financial reporting of income taxes? Evidence from the valuation allowance for deferred tax assets17
The Big 4 Under Pressure: Scanning Work in Transnational Fields*16
Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost‐benefit analysis16
Does tax enforcement inform auditors' risk assessment? Evidence from key audit matters16
Endogeneity and the economic consequences of tax avoidance15
Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's Perspective Makes Them Treat Identified Audit Differences as Less Material*15
Issue Information15
Motivating low performers with input‐based relative performance feedback15
Shareholder perceptions of external tax advisors in corporate tax planning14
The moderating role of reporting quality14
The importance of audit partners' risk tolerance to audit quality13
Explaining the Unintended Consequences of Management Control Systems: Managerial Cognitions and Inertia in the Case of Nokia Mobile Phones*13
Tax Haven Incorporation and the Cost of Capital*13
Does audit partner individualism reduce client earnings comparability? Evidence from the United States13
Immaterial Error Corrections and Financial Reporting Reliability*13
To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?13
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers*13
Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*13
Issue Information12
Do brokers manage the distribution of stock recommendations?12
Can Financialization Save Nature? The Case of Endangered Species*12
The effects of overwithholding and retroactive savings options on retirement savings: An experimental analysis12
Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†12
Navigating global uncertainty: Do foreign national directors protect US firms from supply chain disruptions?12
Toward a general equilibrium theory of financial reporting12
The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis11
Volatility of Tax Payments and Dividend Payouts*11
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor11
Dissecting corporate tournaments: Multilayered structures and firm performance11
Segment disaggregation and equity‐based pay contracts11
Foreign labor and audit quality: Evidence from newly hired H‐1B visa holders11
Geographic Peer Effects in Management Earnings Forecasts*11
Do Sell‐Side Analysts Play a Role in Hedge Fund Activism? Evidence from Textual Analysis*11
Enterprise system implementation and cash flow volatility11
Selective Disclosure, Expertise Acquisition, and Price Informativeness*10
Governmentality, counter‐conduct, and modes of governing: Accounting and the pursuit of municipal sustainable waste management10
10
How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price*10
Control issues: How providing input affects auditors' reliance on artificial intelligence10
Local newspaper closures and bank loan contracts10
Organized Labor Effects on SG&A Cost Behavior*10
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting10
The supply of information and price formation: Evidence from Google's search engine10
Auditor judgment in the fourth industrial revolution10
Issue Information10
Right on target: Is public disclosure of non‐GAAP earnings associated with M&A efficiency?10
The real effects of transparency in crowdfunding10
Big 4 offshore: Transparency arbitrage across legal and geographical boundaries10
Equity incentives and conforming tax avoidance10
Related parties, financial reporting quality, and donations10
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