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Contemporary Accounting Research
Journal Prestige (SJR): 2.604  Citation Impact (citeScore): 3 Number of Followers: 34  Subscription journalISSN (Print) 0823-9150 - ISSN (Online) 1911-3846 Published by CAAA  [2 journals]
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- CAR 2021 Reviewer Recognition Program / Programme de reconnaissance des
réviseurs 2021 de RCC-
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Abstract: Contemporary Accounting Research, Volume 39, Issue 1, Page E10-E10, Spring 2022.
PubDate: 2022-03-07T10:38:51-08:00
DOI: 10.1111/1911-3846.12763
Issue No: Vol. 39, No. 1 (2022)
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- CAR Ad Hoc Reviewers 2021 / RCC Réviseurs ad hoc 2021
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Abstract: Contemporary Accounting Research, Volume 39, Issue 1, Page E1-E9, Spring 2022.
PubDate: 2022-03-07T10:38:51-08:00
DOI: 10.1111/1911-3846.12762
Issue No: Vol. 39, No. 1 (2022)
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- Issue Information
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Abstract: Contemporary Accounting Research, Volume 39, Issue 1, Page 1-6, Spring 2022.
PubDate: 2022-03-07T10:38:51-08:00
DOI: 10.1111/1911-3846.12688
Issue No: Vol. 39, No. 1 (2022)
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- Erratum
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Abstract: Contemporary Accounting Research, Volume 39, Issue 1, Page 750-750, Spring 2022.
PubDate: 2022-03-07T10:38:51-08:00
DOI: 10.1111/1911-3846.12766
Issue No: Vol. 39, No. 1 (2022)
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- Analysts’ Book Value Forecasts: Initial Evidence from the Perspective of
Real‐Options‐Based Valuation†-
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Authors: Kai Wai Hui; Alfred Z. Liu, Richard Schneible, Guochang Zhang
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-04-28T01:14:55-07:00
DOI: 10.1111/1911-3846.12787
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- Selective Disclosure, Expertise Acquisition and Price
Informativeness†-
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Authors: Bjorn N. Jorgensen; Jing Li, Nahum D. Melumad
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-04-25T11:58:23-07:00
DOI: 10.1111/1911-3846.12786
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- Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk
Experts†-
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Authors: Alissa I. Brühne; Deborah Schanz
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-04-25T11:24:37-07:00
DOI: 10.1111/1911-3846.12785
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- Unraveling Financial Fraud: The Role of the Board of Directors and
External Advisors in Conducting Independent Internal Investigations†-
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Authors: Rebecca Files; Michelle Liu
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-04-23T01:31:25-07:00
DOI: 10.1111/1911-3846.12784
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- The Effect of Changes in Income Shifting on Affiliate Managers’ Internal
Reporting Decisions†-
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Authors: Kenneth J. Klassen; Cinthia Valle Ruiz
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-04-20T10:03:21-07:00
DOI: 10.1111/1911-3846.12783
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- The Relevance of Non‐Income Tax Relief†
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Authors: Michael S. Drake; Ryan V. Hess, Jaron H. Wilde, Braden M. Williams
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-04-18T12:00:00-07:00
DOI: 10.1111/1911-3846.12781
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- Feedback‐Driven Time Segmenting: The Effect of Feedback Frequency on
Employee Behavior†-
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Authors: Nathan Waddoups
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-04-15T10:29:57-07:00
DOI: 10.1111/1911-3846.12782
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- Accounting for R&D: Evidence and Implications†
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Authors: Thomas G. Canace; Scott B. Jackson, Tao Ma, Aaron Zimbelman
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-04-11T07:04:28-07:00
DOI: 10.1111/1911-3846.12780
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- Contemporary Accounting Research: A Retrospective between 1984 and 2021
Using Bibliometric Analysis†-
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Authors: H. Kent Baker; Satish Kumar, Nitesh Pandey, Sascha Kraus
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-04-05T10:34:48-07:00
DOI: 10.1111/1911-3846.12779
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- Top Management Team Incentive Dispersion and Earnings Quality†
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Authors: Taejin Kim; Hangsoo Kyung, Jeff Ng
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-03-25T01:59:46-07:00
DOI: 10.1111/1911-3846.12778
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- Do Firm‐Specific Stock Price Crashes Lead to a Stimulation or Distortion
of Market Information Efficiency'†-
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Authors: Jeong‐Bon Kim; Edward Lee, Zhenmei (Judy) Zhu
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-03-25T01:50:35-07:00
DOI: 10.1111/1911-3846.12777
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- Financial Reporting Consequences of Sovereign Wealth Fund
Investment†-
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Authors: David Godsell
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-03-24T01:39:15-07:00
DOI: 10.1111/1911-3846.12776
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- The Impact of Managerial Discretion in Revenue Recognition: A
Reexamination†-
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Authors: Linda A. Myers; Roy Schmardebeck, Timothy A. Seidel, Michael D. Stuart
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-03-24T01:08:09-07:00
DOI: 10.1111/1911-3846.12775
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- Geographic Peer Effects in Management Earnings Forecasts†
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Authors: Dawn Matsumoto; Matthew Serfling, Sarah Shaikh
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-03-12T03:14:37-08:00
DOI: 10.1111/1911-3846.12772
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- Business Partnering in Risk Management: A Resilience Perspective on
Management Accountants' Responses to a Role Change†-
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Authors: Sandra Tillema; Rouven Trapp, Paula Van Veen‐Dirks
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-03-12T03:09:39-08:00
DOI: 10.1111/1911-3846.12774
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- Fool Me Once, Shame on You; Fool Me Twice, Shame on Me: The Long‐Term
Impact of Arthur Andersen's Demise on Partners’ Audit Quality†-
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Authors: Feng Guo; Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel, Mi Zhou, Ying Zhou
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-03-12T03:08:37-08:00
DOI: 10.1111/1911-3846.12773
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- Labor Market Benefit of Disaggregated Disclosure†
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Authors: Sean Cao; Yinghua Li, Guang Ma
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-03-05T01:35:22-08:00
DOI: 10.1111/1911-3846.12771
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- The Influence of Management's Internal Audit Experience on Earnings
Management†-
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Authors: Matthew Ege; Timothy A. Seidel, Mikhail Sterin, David A. Wood
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-02-25T12:49:47-08:00
DOI: 10.1111/1911-3846.12770
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- Do Hedge Funds Undertake Activism in the Bond Market' Evidence from
Bondholders’ Responses to Delay in Financial Reporting†-
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Authors: Yu Gao; Abbie Smith, Xue Wang
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-02-25T12:39:47-08:00
DOI: 10.1111/1911-3846.12769
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- Financial Reporting Quality and Auditor Dismissal Decisions at Companies
with Common Directors and Auditors†-
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Authors: Yangyang Fan; Joshua L. Gunn, Chan Li, Jun Shao
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-02-25T12:29:46-08:00
DOI: 10.1111/1911-3846.12768
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- The Effect of Discontinuous and Unpredictable Environmental Change on
Management Accounting during Organizational Crisis: A Field Study†-
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Authors: Christie Hayne
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-02-25T12:13:24-08:00
DOI: 10.1111/1911-3846.12767
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- Can Auditors Improve Their Judgment by Drawing on the Crowd
Within'†-
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Authors: Aaron F. Zimbelman
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2022-02-20T10:08:15-08:00
DOI: 10.1111/1911-3846.12747
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- How Firms' Quality Experts Shape Canadian Public Accountability Board
Inspections and Their Outcomes: An Analysis of Intraprofessional
Conflicts, Third‐Party Influences, and Relational Strategies†-
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Authors: Oriane Couchoux; Bertrand Malsch
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2022-02-16T11:40:35-08:00
DOI: 10.1111/1911-3846.12749
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- How Far Will Managers Go to Look Like a Good Steward' An Examination
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Authors: Heba Y. Abdel‐Rahim; Jeffrey Hales, Douglas E. Stevens
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2022-02-13T11:42:34-08:00
DOI: 10.1111/1911-3846.12746
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- Does Distance Matter' An Investigation of Partners Who Audit Distant
Clients and the Effects on Audit Quality†-
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Authors: Jere R. Francis; Nargess Golshan, Nicholas J. Hallman
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2022-02-05T12:25:57-08:00
DOI: 10.1111/1911-3846.12744
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- The Disciplining Effect of Credit Default Swap Trading on the Quality of
Credit Rating Agencies†-
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Authors: Samuel B. Bonsall; Kevin Koharki, Monica Neamtiu
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2022-02-05T06:24:11-08:00
DOI: 10.1111/1911-3846.12745
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- The Production of Value Opinions by Specialized Valuers: Practical Sense
and the Enactment of Judgment†-
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Authors: Maude Plante; Sarah Maire, Richard Pucci
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-02-02T09:59:06-08:00
DOI: 10.1111/1911-3846.12765
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- Short Interest and Corporate Investment: Evidence from Supply Chain
Partners†-
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Authors: Xia Chen; Guojin Gong, Shuqing Luo
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-02-02T09:39:20-08:00
DOI: 10.1111/1911-3846.12764
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- The Impact of Knowledge Transfer on Investment in Knowledge Creation in
Firms†‡-
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Authors: Ivo Tafkov; Kristy Towry, Flora Hailan Zhou
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2022-01-31T04:33:31-08:00
DOI: 10.1111/1911-3846.12738
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- The Impact of Control Systems on Corporate Innovation†
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Authors: Brian P. Miller; Amy G. Sheneman, Brian M. Williams
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-01-29T04:33:39-08:00
DOI: 10.1111/1911-3846.12761
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- Do Sell‐Side Analysts Play a Role in Hedge Fund Activism' Evidence
from Textual Analysis†-
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Authors: Huimin (Amy) Chen; Thomas D. Shohfi
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-01-29T04:24:10-08:00
DOI: 10.1111/1911-3846.12760
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- Is R&D Really That Special' A Fixed‐Cost Explanation for the
Empirical Patterns of R&D Firms†-
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Authors: Robert J. Resutek
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2022-01-28T12:00:00-08:00
DOI: 10.1111/1911-3846.12740
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- The SEC Filing Review Process: A Survey and Future Research
Opportunities†-
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Authors: Lauren M. Cunningham; Jacob J. Leidner
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2022-01-28T05:13:27-08:00
DOI: 10.1111/1911-3846.12742
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- Network Analysis of Audit Partner Rotation†
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Authors: Jeffrey Pittman; Lin Wang, Donghui Wu
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2022-01-28T02:44:54-08:00
DOI: 10.1111/1911-3846.12743
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- Do Firms Time Changes in Accounting Estimates to Manage
Earnings'†-
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Authors: Philip Keunho Chung; Marshall A. Geiger, Daniel Gyung Paik, Collin Rabe
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2022-01-27T08:44:10-08:00
DOI: 10.1111/1911-3846.12741
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- Does Restricting Managers’ Discretion through GAAP Impact the Usefulness
of Accounting Information in Debt Contracting'†-
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Authors: Lin Cheng; Jacob Jaggi, Spencer Young
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-01-21T04:50:42-08:00
DOI: 10.1111/1911-3846.12759
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- Regulatory Approval and Biotechnology Product Disclosures†
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Authors: Luminita Enache; Lynn Li, Edward J. Riedl
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-01-21T04:34:37-08:00
DOI: 10.1111/1911-3846.12758
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- Across the Pond: How US Firms' Boards of Directors Adapted to the Passage
of the General Data Protection Regulation†-
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Authors: April Klein; Raffaele Manini, Yanting (Crystal) Shi
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2022-01-17T04:39:08-08:00
DOI: 10.1111/1911-3846.12735
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- A Matter of Appearances: How Does Auditing Expertise Benefit Audit
Committees When Selecting Auditors'†‡-
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Authors: Matthew Baugh; Nicholas J. Hallman, Steven J. Kachelmeier
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2022-01-17T04:29:03-08:00
DOI: 10.1111/1911-3846.12736
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- Causal Attribution, Benefits Sharing, and Earnings Management†
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Authors: Lukas J. Helikum; Hun‐Tong Tan, Tu Xu
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-01-11T08:34:20-08:00
DOI: 10.1111/1911-3846.12755
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- Threat of Exit by Non‐blockholders and Income Smoothing: Evidence from
Foreign Institutional Investors in Japan†-
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Authors: Parthiban David; Augustine Duru, Gerald J. Lobo, Johan Maharjan, Yijiang Zhao
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-01-09T12:08:13-08:00
DOI: 10.1111/1911-3846.12757
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- Asymmetric Inefficiency in the Market Response to Non‐earnings
8‐K Information†-
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Authors: Xing Li; Qin Tan
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-01-09T12:04:12-08:00
DOI: 10.1111/1911-3846.12756
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- Performance Targets and Ex Post Incentive Plan Adjustments†
-
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Authors: Jeong‐Hoon Hyun; Michal Matějka, Peter (Seung Hwan) Oh, Tae Sik Ahn
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-01-08T11:58:14-08:00
DOI: 10.1111/1911-3846.12754
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- Styles of Regulators: Evidence from the SEC's Comment Letters†
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Authors: Truc (Peter) Thuc Do; Huai Zhang
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2022-01-08T11:48:14-08:00
DOI: 10.1111/1911-3846.12753
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- Behavioral Economics of Accounting: A Review of Archival Research on
Individual Decision Makers*-
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Authors: Michelle Hanlon; Kelvin Yeung, Luo Zuo
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-12-28T12:00:00-08:00
DOI: 10.1111/1911-3846.12739
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- Organized Labor Effects on SG&A Cost Behavior*
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Authors: Hsihui Chang; Xin Dai, Eric Lohwasser, Yue Qiu
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-12-28T11:48:24-08:00
DOI: 10.1111/1911-3846.12737
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- Relative Performance Evaluation and Earnings Management*
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Authors: Jakob Infuehr
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-12-24T04:19:49-08:00
DOI: 10.1111/1911-3846.12731
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- The Effect of SEC Reviewers on Comment Letters*
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Authors: Matthew Baugh; Kyonghee Kim, Kwang J. Lee
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-12-21T09:28:53-08:00
DOI: 10.1111/1911-3846.12734
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- Executive Deferral Plans and Insider Trading†
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Authors: Francesca Franco; Oktay Urcan
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2021-12-19T09:47:44-08:00
DOI: 10.1111/1911-3846.12752
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- Linguistic Tensions in the Professional Accounting Field: English
Linguistic Capital, Hierarchy, Prestige, and Distinction among
Accountants†-
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Authors: Dina Aburous; Rania Kamla
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2021-12-18T08:38:24-08:00
DOI: 10.1111/1911-3846.12751
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- How Changes in Expectations of Earnings Affect the Associations of
Earnings Overstatements and Audit Effort with Audit Risk and Market Price*
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Authors: Evelyn R. Patterson; J. Reed Smith, Samuel L. Tiras
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-12-09T03:05:06-08:00
DOI: 10.1111/1911-3846.12732
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- Accounting as a Normalizing Tool for Transitional Dirtiness: The Case of
the US Adult‐Use Cannabis Industry*-
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Authors: Andrea M. Romi; Heather Carrasco, Casey A. Camors, John J. Masselli
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-12-08T04:19:02-08:00
DOI: 10.1111/1911-3846.12733
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- Motivated Perspective Taking: Why Prompting Auditors to Take an Investor's
Perspective Makes Them Treat Identified Audit Differences as Less
Material*-
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Authors: Elizabeth C. Altiero; Yoon Ju Kang, Mark E. Peecher
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-12-07T09:19:57-08:00
DOI: 10.1111/1911-3846.12721
-
- Do Alma Mater Ties Between the Auditor and Audit Committee Affect Audit
Quality'*-
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Authors: Divesh S. Sharma; Madhukar K. Singh, Arvind Patel
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-12-06T11:15:30-08:00
DOI: 10.1111/1911-3846.12730
-
- The Effects of Independent Director Litigation Risk*
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Authors: Dain C. Donelson; Elizabeth Tori, Christopher G. Yust
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2021-12-05T02:08:46-08:00
DOI: 10.1111/1911-3846.12750
-
- What Determines Effective Tax Rates' The Relative Influence of Tax and
Other Factors*†-
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Authors: Casey M. Schwab; Bridget Stomberg, Junwei Xia
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-12-03T04:53:45-08:00
DOI: 10.1111/1911-3846.12720
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- Product Market Competition and Voluntary Corporate Social Responsibility
Disclosures†-
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Authors: Ji Woo Ryou; Albert Tsang, Kun Tracy Wang
Abstract: Contemporary Accounting Research, Accepted Article.
PubDate: 2021-11-27T08:14:02-08:00
DOI: 10.1111/1911-3846.12748
-
- A Framework for Using Robotic Process Automation for Audit Tasks*
-
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Authors: Marc Eulerich; Justin Pawlowski, Nathan J. Waddoups, David A. Wood
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-11-26T11:38:41-08:00
DOI: 10.1111/1911-3846.12723
-
- Restating Internal Control Reports Following Financial Statement
Restatements: Determinants and Consequences*-
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Authors: Mei Feng; Chan Li, K. Raghunandan, Lili Sun
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-11-25T12:00:00-08:00
DOI: 10.1111/1911-3846.12728
-
- The Role of Timing and Management's Remediation Actions in Preventing
Failed Remediation of Material Weaknesses in Internal Controls*-
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Authors: Andrew J. Imdieke
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-11-25T04:36:09-08:00
DOI: 10.1111/1911-3846.12725
-
- Corporate Integrity Culture and Compliance: A Study of the Pharmaceutical
Industry*-
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Authors: Jennifer L. M. Altamuro; John V. Gray, Haiwen (Helen) Zhang
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-11-23T06:14:06-08:00
DOI: 10.1111/1911-3846.12727
-
- Corporate Governance Reforms and Cross‐Listings: International
Evidence*-
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Authors: Chih‐Hsien Liao; Albert Tsang, Kun Tracy Wang, Nathan Zhenghang Zhu
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-11-23T06:13:29-08:00
DOI: 10.1111/1911-3846.12729
-
- Auditing Non‐GAAP Measures: Signaling More Than Intended*
-
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Authors: Spencer B. Anderson; Jessen L. Hobson, Ryan D. Sommerfeldt
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-11-23T06:12:06-08:00
DOI: 10.1111/1911-3846.12724
-
- Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the
Inevitable Disclosure Doctrine*-
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Authors: Ningzhong Li; Terry Shevlin, Weining Zhang
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-11-12T04:33:10-08:00
DOI: 10.1111/1911-3846.12726
-
- Assessing the Influence of Different Interest Groups on International Tax
Policy: Evidence from the BEPS Project*-
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Authors: Christina Elschner; Inga Hardeck
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-10-28T02:00:16-07:00
DOI: 10.1111/1911-3846.12722
-
- A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in
the Banking Sector*-
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Authors: Jannis Bischof; Holger Daske, Ferdinand Elfers, Luzi Hail
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-10-25T04:38:31-07:00
DOI: 10.1111/1911-3846.12715
-
- Does Susceptibility to the Numerosity Heuristic Impact Juror Assessments
of Auditors' Liability'*-
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Authors: Jennifer R. Joe; Benjamin L. Luippold, Kerri‐Ann Sanderson
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-10-21T03:04:59-07:00
DOI: 10.1111/1911-3846.12719
-
- Language and Management Forecasts Around the World*
-
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Authors: Yuyan Guan; Zheng Wang, M. H. Franco Wong, Xiangang Xin
Abstract: Contemporary Accounting Research, EarlyView.
PubDate: 2021-10-21T03:04:42-07:00
DOI: 10.1111/1911-3846.12718
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