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Contemporary Accounting Research
Journal Prestige (SJR): 2.604

Citation Impact (citeScore): 3
Number of Followers: 32

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ISSN (Print) 0823-9150 - ISSN (Online) 1911-3846
Published by CAAA

[2 journals]

Reporting Bias and Monitoring in Clean Development Mechanism Projects*
- Authors: Hui Chen; Peter Letmathe, Naomi Soderstrom
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 7-31, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12609
  Issue No: Vol. 38, No. 1 (2021)
Common Institutional Ownership and Earnings Management*
- Authors: Santhosh Ramalingegowda; Steven Utke, Yong Yu
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 208-241, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12628
  Issue No: Vol. 38, No. 1 (2021)
Tax Loss Carryovers in a Competitive Environment*
- Authors: Anja De Waegenaere; Richard Sansing, Jacco L. Wielhouwer
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 180-207, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12627
  Issue No: Vol. 38, No. 1 (2021)
Do Auditors Accurately Predict Litigation and Reputation Consequences of
Inaccurate Accounting Estimates'
- Authors: Christine Gimbar; Molly Mercer
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 276-301, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12629
  Issue No: Vol. 38, No. 1 (2021)
Asymmetric Inventory Management and the Direction of Sales Changes*
- Authors: Iny Hwang; Taejin Jung, Woo‐Jong Lee, Daniel G. Yang
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 676-706, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12635
  Issue No: Vol. 38, No. 1 (2021)
The Differential Role of R&D and SG&A for Earnings Management and
Stock Price Manipulation*
- Authors: Estelle Y. Sun
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 242-275, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12634
  Issue No: Vol. 38, No. 1 (2021)
Earnings Forecasts and Price Efficiency after Earnings Realizations:
Reduction in Information Asymmetry through Learning from Price*
- Authors: Guojin Gong; Hong Qu, Ian Tarrant
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 654-675, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12615
  Issue No: Vol. 38, No. 1 (2021)
Financial Reporting and Trade Credit: Evidence from Mandatory IFRS
Adoption*
- Authors: Xiao Li; Jeffrey Ng, Walid Saffar
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 96-128, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12611
  Issue No: Vol. 38, No. 1 (2021)
Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure
Quality*
- Authors: Bin Li; Gianfranco Siciliano, Mohan Venkatachalam, with Discussion by Patricia Naranjo, Rodrigo S. Verdi
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 129-179, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12638
  Issue No: Vol. 38, No. 1 (2021)
Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies*
- Authors: Yu Flora Kuang; Gladys Lee, Bo Qin
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 32-62, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12619
  Issue No: Vol. 38, No. 1 (2021)
Auditors' Fee Premiums and Low‐Quality Internal Controls*
- Authors: Gil S. Bae; Seung UK Choi, Phillip T. Lamoreaux, Jae Eun Lee
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 586-620, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12602
  Issue No: Vol. 38, No. 1 (2021)
The Effect of Humanizing Robo‐Advisors on Investor Judgments*
- Authors: Frank D. Hodge; Kim I. Mendoza, Roshan K. Sinha
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 770-792, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12641
  Issue No: Vol. 38, No. 1 (2021)
Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*
- Authors: Jin Suk Heo; Soo Young Kwon, Hun‐Tong Tan
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 338-375, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12612
  Issue No: Vol. 38, No. 1 (2021)
Auditor Responses to Shareholder Activism
- Authors: Feng Guo; Chenxi Lin, Adi Masli, Michael S. Wilkins
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 63-95, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12630
  Issue No: Vol. 38, No. 1 (2021)
Trading Prior to the Disclosure of Material Information: Evidence from
Regulation Fair Disclosure Form 8‐Ks*
- Authors: John L. Campbell; Brady J. Twedt, Benjamin C. Whipple
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 412-442, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12610
  Issue No: Vol. 38, No. 1 (2021)
Investor Sentiment, Misstatements, and Auditor Behavior*
- Authors: Keval Amin; John Daniel Eshleman, Peng Guo
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 483-517, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12616
  Issue No: Vol. 38, No. 1 (2021)
Valuing Initial Public Offerings Using Article 11 Pro Forma Financial
Information in the Prospectus*
- Authors: Jerry W. Chen; Jing Zhou
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 707-739, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12608
  Issue No: Vol. 38, No. 1 (2021)
Words and Numbers: Financialization and Accounting Standard Setting in the
United Kingdom
- Authors: Yasmine Chahed
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 302-337, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12614
  Issue No: Vol. 38, No. 1 (2021)
Is Audit Committee Equity Compensation Related to Audit Fees'*
- Authors: Xinming Liu; Gerald J. Lobo, Hung‐Chao Yu
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 740-769, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12632
  Issue No: Vol. 38, No. 1 (2021)
Collaborating with Competitors: How Do Small Firm Accounting Associations
and Networks Successfully Manage Coopetitive Tensions'*
- Authors: Kenneth L. Bills; Christie Hayne, Sarah E. Stein, with Discussion by Richard C. Hatfield
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 545-585, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12625
  Issue No: Vol. 38, No. 1 (2021)
Innovation and Corporate Tax Planning: The Distinct Effects of Patents and
R&D*
- Authors: C. S. Agnes Cheng; Peng Guo, Chia‐Hsiang Weng, Qiang Wu
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 621-653, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12613
  Issue No: Vol. 38, No. 1 (2021)
Corporate In‐house Tax Departments*
- Authors: Xia Chen; Qiang Cheng, Travis Chow, Yanju Liu
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 443-482, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12637
  Issue No: Vol. 38, No. 1 (2021)
PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and
Non–Big 4 US Auditors*
- Authors: Inder K. Khurana; Nathan G. Lundstrom, K. K. Raman
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 376-411, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12636
  Issue No: Vol. 38, No. 1 (2021)
Common Auditors and Private Bank Loans*
- Authors: Jere R. Francis; Wei Wang
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 793-832, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12617
  Issue No: Vol. 38, No. 1 (2021)
Sentiment, Loss Firms, and Investor Expectations of Future Earnings*
- Authors: Edward J. Riedl; Estelle Y. Sun, Guannan Wang
  Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 518-544, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12618
  Issue No: Vol. 38, No. 1 (2021)
CAR Ad Hoc Reviewers 2020 / RCC Réviseurs ad hoc 2020
- Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page E1-E8, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12673
  Issue No: Vol. 38, No. 1 (2021)
Issue Information
- Abstract: Contemporary Accounting Research, Volume 38, Issue 1, Page 1-6, Spring 2021.
  PubDate: 2021-03-13T12:00:00-08:00
  DOI: 10.1111/1911-3846.12620
  Issue No: Vol. 38, No. 1 (2021)
Motivating Managers to Invest in Accounting Quality: The Role of
Conservative Accounting*
- Authors: Ralf Ewert; Alfred Wagenhofer
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-05-03T10:29:34-07:00
  DOI: 10.1111/1911-3846.12664
Quasi‐Indexer Ownership and Insider Trading: Evidence from Russell Index
Reconstitutions†
- Authors: Stephen A. Hillegeist; Liwei Weng
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2021-05-01T11:09:37-07:00
  DOI: 10.1111/1911-3846.12683
Resource Adjustment Costs, Cost Stickiness, and Value Creation in Mergers
and Acquisitions*
- Authors: Youngki Jang; Nir Yehuda
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-04-30T10:19:40-07:00
  DOI: 10.1111/1911-3846.12668
Restatement of CSR Reports: Frequency, Magnitude, and Determinants*
- Authors: Matthew Pinnuck; Ajanee Ranasinghe, Naomi Soderstrom, Joey Zhou
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-04-27T12:00:00-07:00
  DOI: 10.1111/1911-3846.12666
Gender Discrimination' Evidence from the Belgian Public Accounting
Profession*
- Authors: Kris Hardies; Clive Lennox, Bing Li
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-04-27T05:32:03-07:00
  DOI: 10.1111/1911-3846.12667
Linguistic Formality and Audience Engagement: Investors' Reactions to
Characteristics of Social Media Disclosures*
- Authors: Kristina M. Rennekamp; Patrick D. Witz
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-04-27T05:20:06-07:00
  DOI: 10.1111/1911-3846.12661
The Impact of Risk and the Potential for Loss on Managers' Demand for
Audit Quality†
- Authors: Patrick J. Hurley; Brian W. Mayhew, Kara M. Obermire, Amy C. Tegeler
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2021-04-24T03:10:44-07:00
  DOI: 10.1111/1911-3846.12682
How Are Institutions Informed' Proactive Trading, Information Flows,
and Stock Selection Strategies*
- Authors: Yan Wang
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-04-20T09:59:30-07:00
  DOI: 10.1111/1911-3846.12663
Generalist CEOs and Credit Ratings*
- Authors: Zhiming Ma; Lufei Ruan, Danye Wang, Haiyan Zhang
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-04-18T09:54:51-07:00
  DOI: 10.1111/1911-3846.12662
State Ownership and Target Setting: Evidence from Publicly Listed
Companies in China*
- Authors: Chunyan Wei
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-04-18T09:54:51-07:00
  DOI: 10.1111/1911-3846.12665
The Data Analytics Journey: Interactions among Auditors, Managers,
Regulation, and Technology†
- Authors: Ashley A. Austin; Tina D. Carpenter, Margaret H. Christ, Christy Nielson
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2021-04-17T10:49:00-07:00
  DOI: 10.1111/1911-3846.12680
The Local Spillover Effect of Corporate Accounting Misconduct: Evidence
from City Crime Rates*
- Authors: Eric R. Holzman; Brian P. Miller, Brian M. Williams
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-04-17T05:45:09-07:00
  DOI: 10.1111/1911-3846.12659
Deploying Narrative Economics To Understand Financial Market Dynamics: An
Analysis of Activist Short Sellers' Rhetoric*
- Authors: Luc Paugam; Hervé Stolowy, Yves Gendron
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-04-16T04:31:30-07:00
  DOI: 10.1111/1911-3846.12660
Determinants and Consequences of Budget Reallocations†
- Authors: Isabella Grabner; Frank Moers
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2021-04-15T12:00:00-07:00
  DOI: 10.1111/1911-3846.12681
What Is a Good Rank' The Effort and Performance Effects of Adding
Performance Category Labels to Relative Performance Information*
- Authors: Thorsten Knauer; Friedrich Sommer, Arnt Wöhrmann
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-03-27T12:00:00-07:00
  DOI: 10.1111/1911-3846.12657
Do Financing Constraints Lead to Incremental Tax Planning' Evidence
from the Pension Protection Act of 2006†
- Authors: John L. Campbell; Nathan C. Goldman, Bin Li
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2021-03-26T11:15:12-07:00
  DOI: 10.1111/1911-3846.12679
Common Mutual Fund Ownership and Systemic Risk†
- Authors: Michael Iselin; Scott Liao, Haiwen (Helen) Zhang
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2021-03-13T10:14:09-08:00
  DOI: 10.1111/1911-3846.12678
Internal Capital and Investment: Evidence from 2012 Pension Relief†
- Authors: Thomas R. Kubick; G. Brandon Lockhart, John R. Robinson
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2021-03-13T09:53:34-08:00
  DOI: 10.1111/1911-3846.12677
Street versus GAAP: Which Effective Tax Rate Is More Informative'*
- Authors: Erik L. Beardsley; Michael A. Mayberry, Sean T. McGuire
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-03-08T12:00:00-08:00
  DOI: 10.1111/1911-3846.12651
The Benefits of Deliberative Involvement in the Design of Incomplete
Feedback Systems†
- Authors: Robert A. Grasser; Michael Majerczyk, Martin Staehle, Di Yang
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2021-03-08T04:51:59-08:00
  DOI: 10.1111/1911-3846.12675
Short‐Termist CEO Compensation in Speculative Markets: A Controlled
Experiment†
- Authors: Yen‐Cheng Chang; Minjie Huang, Yu‐Siang Su, Kevin Tseng
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2021-03-07T10:15:09-08:00
  DOI: 10.1111/1911-3846.12676
Do Verified Earnings Reports Increase Investment'*
- Authors: Radhika Lunawat; Gregory Waymire, Baohua Xin
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-03-05T12:00:00-08:00
  DOI: 10.1111/1911-3846.12646
Adverse Selection, Diversion of Resources, and Conservatism*
- Authors: Pei‐Cheng Liao; Guang Ma, Suresh Radhakrishnan
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-03-05T12:00:00-08:00
  DOI: 10.1111/1911-3846.12643
Does Public Enforcement Work in Weak Investor Protection Countries'
Evidence from China*
- Authors: Bin Ke; Xiaojun Zhang
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-03-05T12:00:00-08:00
  DOI: 10.1111/1911-3846.12652
Root Cause Analysis and Its Effect on Auditors' Judgments and Decisions in
an Integrated Audit*
- Authors: Todd DeZoort; Marcus Doxey, Troy Pollard
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-03-05T04:08:29-08:00
  DOI: 10.1111/1911-3846.12649
Internal Control over Financial Reporting and Resource Extraction:
Evidence from China*
- Authors: Weili Ge; Zining Li, Qiliang Liu, Sarah McVay
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-03-05T04:08:26-08:00
  DOI: 10.1111/1911-3846.12653
Detecting Financial Misreporting with Real Production Activity: Evidence
from an Electricity Consumption Analysis†
- Authors: Kristian D. Allee; Bok Baik, Yongoh Roh
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2021-03-02T12:00:00-08:00
  DOI: 10.1111/1911-3846.12674
Revealing Oz: Institutional Work Shaping Auditors' National Office
Consultations*
- Authors: Sanaz Aghazadeh; Mary Kate Dodgson, Yoon Ju Kang, Marietta Peytcheva
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-02-27T12:00:00-08:00
  DOI: 10.1111/1911-3846.12655
Controlling Shareholders' Tax Incentives and Classification Shifting*
- Authors: Heesun Chung; Sunhwa Choi, Woon‐Oh Jung
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-02-27T12:00:00-08:00
  DOI: 10.1111/1911-3846.12654
Pay for Outsiders: Incentive Compensation for Nonfamily Executives in
Family Firms*
- Authors: Zhi Li; Harley E. Ryan, Lingling Wang
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-02-16T12:00:00-08:00
  DOI: 10.1111/1911-3846.12650
Labor Market Mobility and Expectation Management: Evidence from
Enforceability of Noncompete Provisions*
- Authors: Michael Tang; Rencheng Wang, Yi Zhou
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-02-08T07:20:10-08:00
  DOI: 10.1111/1911-3846.12645
Do Political Connections Induce More or Less Opportunistic Financial
Reporting' Evidence from Close Elections Involving SEC‐Influential
Politicians*
- Authors: Ross Jennings; Antonis Kartapanis, Yong Yu
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-02-07T12:00:00-08:00
  DOI: 10.1111/1911-3846.12642
The Importance of Director External Social Networks to Stock Price Crash
Risk*
- Authors: Xiaohua Fang; Jeffrey Pittman, Yuping Zhao
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-02-04T12:00:00-08:00
  DOI: 10.1111/1911-3846.12647
Challenging Global Group Audits: The Perspective of US Group Audit Leads*
- Authors: Denise Hanes Downey; Kimberly D. Westermann
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2021-02-04T08:59:34-08:00
  DOI: 10.1111/1911-3846.12648
Authority, Monitoring, and Incentives in Hierarchies†
- Authors: Christian Hofmann; Raffi J. Indjejikian
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2021-02-02T12:09:26-08:00
  DOI: 10.1111/1911-3846.12672
Non‐GAAP Earnings: A Consistency and Comparability
Crisis'†
- Authors: Dirk E. Black; Theodore E. Christensen, Jack T. Ciesielski, Benjamin C. Whipple
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2021-01-16T10:10:20-08:00
  DOI: 10.1111/1911-3846.12671
Financial Transparency to the Rescue: Effects of Public
Country‐by‐Country Reporting in the EU Banking Sector on Tax
Avoidance*
- Authors: Michael Overesch; Hubertus Wolff
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2021-01-11T10:32:35-08:00
  DOI: 10.1111/1911-3846.12669
Beyond Risk Shifting: The Knowledge‐Transferring Role of Audit
Liability Insurers†
- Authors: Michele Frank; Eldar Maksymov, Mark Peecher, Andrew Reffett
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2021-01-11T10:29:49-08:00
  DOI: 10.1111/1911-3846.12670
Is the Tone of Risk Disclosures in MD&As Relevant to Debt Markets'
Evidence from the Pricing of Credit Default Swaps*
- Authors: Ke Wang
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2020-12-28T12:00:00-08:00
  DOI: 10.1111/1911-3846.12644
Corporate Governance and Earnings Management: Evidence from Shareholder
Proposals*
- Authors: Zhongwen Fan; Suresh Radhakrishnan, Yuan Zhang
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2020-12-19T12:00:00-08:00
  DOI: 10.1111/1911-3846.12640
Fostering Enabling Perceptions of Management Controls during
Post‐acquisition Integration*
- Authors: Marjo Väisänen; Sophie Tessier, Janne T. Järvinen
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2020-12-14T12:00:00-08:00
  DOI: 10.1111/1911-3846.12639
Archival Evidence on the Audit Process: Determinants and Consequences of
Interim Effort*
- Authors: Brant E. Christensen; Nathan J. Newton, Michael S. Wilkins
  Abstract: Contemporary Accounting Research, EarlyView.
  PubDate: 2020-12-08T12:00:00-08:00
  DOI: 10.1111/1911-3846.12633
Improving Complex Audit Judgments: A Framework and Evidence
- Authors: Emily E. Griffith; Kathryn Kadous, Donald Young
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2020-10-25T02:59:12-07:00
  DOI: 10.1111/1911-3846.12658
Do Debt Investors Adjust Financial Statement Ratios when Financial
Statements Fail to Reflect Economic Substance' Evidence from Cash Flow
Hedges
- Authors: John L. Campbell; Jenna D'Adduzio, Jimmy F. Downes, Steven Utke
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2020-10-13T12:09:51-07:00
  DOI: 10.1111/1911-3846.12656
CFO Effort and Public Firms’ Financial Information Environment
- Authors: Lee E. Biggerstaff; David C. Cicero, Brad Goldie, Lauren C. Reid
  Abstract: Contemporary Accounting Research, Accepted Article.
  PubDate: 2020-05-24T10:08:27-07:00
  DOI: 10.1111/1911-3846.12624