Contemporary Accounting Research

1984 - 2021

From John Wiley & Sons
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Volume 38, issue 1, 2021

Reporting Bias and Monitoring in Clean Development Mechanism Projects pp. 7-31

Hui Chen, Peter Letmathe and Naomi Soderstrom

Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies pp. 32-62

Yu Flora Kuang, Gladys Lee and Bo Qin

Auditor Responses to Shareholder Activism pp. 63-95

Feng Guo, Chenxi Lin, Adi Masli and Michael S. Wilkins

Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption pp. 96-128

Xiao Li, Jeffrey Ng and Walid Saffar

Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality pp. 129-179

Bin Li, Gianfranco Siciliano, Mohan Venkatachalam, Patricia Naranjo and Rodrigo S. Verdi

Tax Loss Carryovers in a Competitive Environment* pp. 180-207

Anja De Waegenaere, Richard Sansing and Jacco L. Wielhouwer

Common Institutional Ownership and Earnings Management pp. 208-241

Santhosh Ramalingegowda, Steven Utke and Yong Yu

The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation pp. 242-275

Estelle Y. Sun

Do Auditors Accurately Predict Litigation and Reputation Consequences of Inaccurate Accounting Estimates? pp. 276-301

Christine Gimbar and Molly Mercer

Words and Numbers: Financialization and Accounting Standard‐Setting in the United Kingdom pp. 302-337

Yasmine Chahed

Auditors' Responses to Workload Imbalance and the Impact on Audit Quality pp. 338-375

Jin Suk Heo, Soo Young Kwon and Hun‐Tong Tan

PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors* pp. 376-411

Inder K. Khurana, Nathan G. Lundstrom and K. K. Raman

Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8‐Ks pp. 412-442

John L. Campbell, Brady J. Twedt and Benjamin C. Whipple

Corporate In‐house Tax Departments* pp. 443-482

Xia Chen, Qiang Cheng, Travis Chow and Yanju Liu

Investor Sentiment, Misstatements, and Auditor Behavior pp. 483-517

Keval Amin, John Daniel Eshleman and Peng Guo

Sentiment, Loss Firms, and Investor Expectations of Future Earnings pp. 518-544

Edward J. Riedl, Estelle Y. Sun and Guannan Wang

Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?* pp. 545-585

Kenneth L. Bills, Christie Hayne, Sarah E. Stein and Richard C. Hatfield

Auditors' Fee Premiums and Low‐Quality Internal Controls pp. 586-620

Gil S. Bae, Seung UK Choi, Phillip T. Lamoreaux and Jae Eun Lee

Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D pp. 621-653

C. S. Agnes Cheng, Peng Guo, Chia‐Hsiang Weng and Qiang Wu

Earnings Forecasts and Price Efficiency after Earnings Realizations: Reduction in Information Asymmetry through Learning from Price pp. 654-675

Guojin Gong, Hong Qu and Ian Tarrant

Asymmetric Inventory Management and the Direction of Sales Changes† pp. 676-706

Iny Hwang, Taejin Jung, Woo‐Jong Lee and Daniel G. Yang

Valuing Initial Public Offerings Using Article 11 Pro Forma Financial Information in the Prospectus pp. 707-739

Jerry W. Chen and Jing Zhou

Is Audit Committee Equity Compensation Related to Audit Fees? pp. 740-769

Xinming Liu, Gerald J. Lobo and Hung‐Chao Yu

The Effect of Humanizing Robo‐Advisors on Investor Judgments pp. 770-792

Frank D. Hodge, Kim I. Mendoza and Roshan K. Sinha

Common Auditors and Private Bank Loans pp. 793-832

Jere R. Francis and Wei Wang

Volume 37, issue 4, 2020

The Role of Pension Business Benefits in Institutional Block Ownership and Corporate Governance pp. 1959-1989

Jing Huang, Steven R. Matsunaga and Z. Jay Wang

The Effects of the Tax Cuts & Jobs Act of 2017 on Defined Benefit Pension Contributions pp. 1990-2019

Fabio B. Gaertner, Daniel P. Lynch and Mary E. Vernon

Individual Investors' Attention to Accounting Information: Evidence from Online Financial Communities pp. 2020-2057

Alina Lerman

Do Shareholders Assess Managers' Use of Accruals to Manage Earnings as a Negative Signal of Trustworthiness Even When its Outcome Serves Shareholders' Interests?* pp. 2058-2086

Max Hewitt, Frank D. Hodge and Jamie H. Pratt

Connections between the Market Pricing of Accruals Quality and Accounting‐Based Anomalies pp. 2087-2119

Kai Du and Xin Daniel Jiang

Bank Monitoring and Financial Reporting Quality: The Case of Accounts‐Receivable‐Based Loans pp. 2120-2144

Richard Frankel, Bong Hwan Kim, Tao Ma and Xiumin Martin

Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring pp. 2145-2185

Jeffrey Pittman and Yuping Zhao

The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty pp. 2186-2212

Steven J. Kachelmeier, Dan Rimkus, Jaime J. Schmidt and Kristen Valentine

A Note on a Framework for Valuation Ratios Based on Fundamentals pp. 2213-2223

Cheng Lai

The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from beyond Budgeting pp. 2224-2256

Sebastian D. Becker, Martin Messner and Utz Schäffer

Voluntary Disclosure and Informed Trading pp. 2257-2286

Evgeny Petrov

Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A pp. 2287-2318

Carlo D'Augusta and Matthew D. DeAngelis

The Effects of Creative Culture on Real Earnings Management pp. 2319-2356

Ryan D. Guggenmos and Wim A. Van der Stede

Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry pp. 2357-2397

Preetika Joshi, Edmund Outslay, Anh Persson, Terry Shevlin and Aruhn Venkat

The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures pp. 2398-2437

Jenna J. Burke, Rani Hoitash and Udi Hoitash

Audit Regulation and Cost of Equity Capital: Evidence from the PCAOB's International Inspection Regime pp. 2438-2471

Phillip T. Lamoreaux, Landon M. Mauler and Nathan J. Newton

Contracting and Reporting Conservatism around a Change in Fiduciary Duties pp. 2472-2500

Daniel Bens, Sterling Huang, Liang Tan and Wan Wongsunwai

The Commitment to Income‐Decreasing Accounting Choices As a Credible Signal to Reducing Information Asymmetry: The Case of Asset Revaluations pp. 2501-2522

Fábio Moraes da Costa, Carol Liu, Gina Cavalier Rosa and Samuel L. Tiras

R&D Investments and Tax Incentives: The Role of Intra‐Firm Cross‐Border Collaboration pp. 2523-2557

Jing Huang, Linda Krull and Rosemarie Ziedonis

Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”? pp. 2558-2589

Tim D. Bauer, Sean M. Hillison, Mark E. Peecher and Bradley Pomeroy

Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is there Really an Effect on the Cost of Equity Capital? pp. 2590-2614

Florian Eugster

An Empirical Analysis of Analysts' Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency pp. 2615-2648

Jin Kyung Choi, Rebecca N. Hann, Musa Subasi and Yue Zheng

Shareholder Empowerment and Board of Directors Effectiveness pp. 2649-2695

George Drymiotes, Haijin Lin and Yonca Ertimur

Volume 37, issue 3, 2020

When the Client Is A Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence† pp. 1333-1369

Laurence Daoust and Bertrand Malsch

When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes? pp. 1370-1399

Clive Lennox and Bing Li

The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys$ pp. 1400-1443

Eldar Maksymov, Jeffrey Pickerd, D. Jordan Lowe, Mark E. Peecher, Andrew Reffett and Dain Donelson

Executives' Legal Records and the Deterrent Effect of Corporate Governance† pp. 1444-1474

Robert H. Davidson, Aiyesha Dey and Abbie Smith

Accounting‐Based Compensation and Debt Contracts pp. 1475-1511

Zhi Li, Lingling Wang and Karen Wruck

The Effects of Incentive Scheme and Task Difficulty on Employees' Altruistic Behavior Outside the Firm† pp. 1512-1535

Andrew H. Newman, Ivo D. Tafkov and Flora Hailan Zhou

How Reliably Do Empirical Tests Identify Tax Avoidance?† pp. 1536-1561

Lisa De Simone, Jordan Nickerson, Jeri Seidman and Bridget Stomberg

The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance pp. 1562-1597

Paul Demeré, Michael P. Donohoe and Petro Lisowsky

Intuition versus Analytical Thinking and Impairment Testing† pp. 1598-1621

Christopher J. Wolfe, Brant E. Christensen and Scott D. Vandervelde

Building Trust in Crisis Management: A Study of Insolvency Practitioners and the Role of Accounting Information and Processes pp. 1622-1657

Yvonne Joyce

Can Employee Stock Options Contribute to Less Risk‐Taking?† pp. 1658-1686

Bruce K. Billings, James R. Moon, Richard M. Morton and Dana M. Wallace

Measuring News in Management Range Forecasts pp. 1687-1719

Tyler K. Jensen and Marlene A. Plumlee

The Informational Effects of Tightening Oil and Gas Disclosure Rules pp. 1720-1755

Marc Badia, Miguel Duro, Bjørn Jørgensen, Gaizka Ormazabal and Hans B. Christensen

The Role of Auditor Narcissism in Auditor–Client Negotiations: Evidence from China pp. 1756-1787

Bryan K. Church, Narisa Tianjing Dai, Xi (Jason) Kuang and Xuejiao Liu

Assessing Tax Risk: Practitioner Perspectives pp. 1788-1827

Stevanie S. Neuman, Thomas C. Omer and Andrew P. Schmidt

Investors' Misweighting of Firm‐Level Information and the Market's Expectations of Earnings pp. 1828-1853

Sami Keskek, James N. Myers and Linda A. Myers

Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences* pp. 1854-1881

Aaron Saiewitz and Elaine (Ying) Wang

How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis† pp. 1882-1913

Andrew M. Bauer, Junxiong Fang, Jeffrey Pittman, Yinqi Zhang and Yuping Zhao

Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?* pp. 1914-1951

Nathan R. Berglund

Volume 37, issue 2, 2020

Eulogy Gerald A. (Jerry) Feltham, 1938–2019 pp. 641-641

Dan A. Simunic

The Influence of Firms' Emissions Management Strategy Disclosures on Investors' Valuation Judgments† pp. 642-664

Joseph A. Johnson, Jochen Theis, Adam Vitalis and Donald Young

The Influence of Corporate Social Responsibility Measures on Investors' Judgments When Integrated in a Financial Report Versus Presented in a Separate Report pp. 665-695

Anthony C. Bucaro, Kevin E. Jackson and Jeremy B. Lill

Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions† pp. 696-716

Ashley A. Austin, Jacqueline S. Hammersley and Michael A. Ricci

Can Audit Committee Expertise Increase External Auditors' Litigation Risk? The Moderating Effect of Audit Committee Independence pp. 717-740

Jillian Alderman and S. Jane Jollineau

Are Earnings Forecasts Informed by Proxy Statement Compensation Disclosures?† pp. 741-772

Stephannie A. Larocque, Melissa A. Martin and Beverly R. Walther

Bold Stock Recommendations: Informative or Worthless?† pp. 773-801

Dan Palmon, Bharat Sarath and Hua C. Xin

Short Sellers and Long‐Run Management Forecasts pp. 802-828

Xia Chen, Qiang Cheng, Ting Luo and Heng Yue

Voluntary Disclosures when There Is an Option to Delay Disclosure pp. 829-856

Rahul Menon

Income Smoothing and the Usefulness of Earnings for Monitoring in Debt Contracting pp. 857-884

Peter Demerjian, John Donovan and Melissa F. Lewis‐Western

The Accrual Anomaly: Accrual Originations, Accrual Reversals, and Resolution of Uncertainty* pp. 885-916

Tatiana Fedyk, Zvi Singer and Theodore Sougiannis

The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters† pp. 917-944

Lauren M. Cunningham, Bret A. Johnson, E. Scott Johnson and Ling Lei Lisic

Why Are People Honest? Internal and External Motivations to Report Honestly† pp. 945-981

Pamela R. Murphy, Michael Wynes, Till‐Arne Hahn and Patricia G. Devine

Spillover Effects of Fraud Allegations and Investor Sentiment pp. 982-1014

Masako Darrough, Rong Huang and Sha Zhao

China's Anti‐Corruption Campaign and Financial Reporting Quality† pp. 1015-1043

Ole‐Kristian Hope, Heng Yue and Qinlin Zhong

When Is the Client King? Evidence from Affiliated‐Analyst Recommendations in China's Split‐Share Reform pp. 1044-1072

Kam C. Chan, Xuanyu Jiang, Donghui Wu, Nianhang Xu and Hong Zeng

The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.‐Listed Foreign Firms* pp. 1073-1106

Weili Ge, Dawn Matsumoto, Emily Jing Wang, Jenny Li Zhang and Wayne Thomas

Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World pp. 1107-1139

Woo‐Jong Lee, Jeffrey Pittman and Walid Saffar

Express Yourself: Why Managers' Disclosure Tone Varies Across Time and What Investors Learn From It pp. 1140-1171

John L. Campbell, Hye Seung “Grace” Lee, Hsin‐Min Lu and Logan B. Steele

Measuring Real Activity Management† pp. 1172-1198

Daniel Cohen, Shailendra Pandit, Charles E. Wasley and Tzachi Zach

The Role of Narcissistic Hypocrisy in the Development of Accounting Estimates pp. 1199-1216

Matthew J. Hayes and Philip M. J. Reckers

The Benefit of Mean Auditors: The Influence of Social Interaction and the Dark Triad on Unjustified Auditor Trust pp. 1217-1247

Jessen L. Hobson, Matthew T. Stern and Aaron F. Zimbelman

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors' Assessment of Going‐Concern Risk† pp. 1248-1289

Lorenzo Dal Maso, Gerald J. Lobo, Francesco Mazzi and Luc Paugam

On the “Realities” of Investor‐Manager Interactivity: Baudrillard, Hyperreality, and Management Q&A Sessions† pp. 1290-1325

Matthew Bamber and Santhosh Abraham

Volume 37, issue 1, 2020

How Busyness Influences SEC Compliance Activities: Evidence from the Filing Review Process and Comment Letters pp. 7-32

Katherine A. Gunny and Judith M. Hermis

Unexpected SEC Resource Constraints and Comment Letter Quality† pp. 33-67

Matthew Ege, Jennifer L. Glenn and John R. Robinson

Trader Participation in Disclosure: Implications of Interactions with Management† pp. 68-100

W. Brooke Elliott, Stephanie M. Grant, Jessen L. Hobson and Scott Asay

What Drives Investor Response to CSR Performance Reports? pp. 101-130

Andres Guiral, Doocheol Moon, Hun‐Tong Tan and Yao Yu

Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales Forecasts† pp. 131-159

Steven Crawford, Ying Huang, Ningzhong Li and Ziyun Yang

Greater Reliance on Major Customers and Auditor Going‐Concern Opinions pp. 160-188

Dan Dhaliwal, Paul N. Michas, Vic Naiker and Divesh Sharma

Auditor Independence and Fair Value Accounting: An Examination of Nonaudit Fees and Goodwill Impairments pp. 189-217

Joseph V. Carcello, Terry L. Neal, Lauren C. Reid and Jonathan E. Shipman

Are Audit Firms' Compensation Policies Associated with Audit Quality? pp. 218-244

Jürgen Ernstberger, Christopher Koch, Eva Maria Schreiber and Greg Trompeter

Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values† pp. 245-276

Emily E. Griffith

When Is the Averaging Effect Present in Auditor Judgments? pp. 277-296

Tamara A. Lambert and Marietta Peytcheva

Does an Audit Judgment Rule Increase or Decrease Auditors' Use of Innovative Audit Procedures? pp. 297-321

Yoon Ju Kang, M. David Piercey and Andrew Trotman

Moving the Conceptual Framework Forward: Accounting for Uncertainty pp. 322-357

Richard Barker, Stephen Penman, Thomas J. Linsmeier and Stephen Cooper

Peer Effects among Financial Analysts pp. 358-391

Truc (Peter) Thuc Do and Huai Zhang

Directors' Informational Role in Corporate Voluntary Disclosure: An Analysis of Directors from Related Industries† pp. 392-418

Ruihao Ke, Meng Li and Yuan Zhang

Illiquidity and the Measurement of Stock Price Synchronicity pp. 419-456

Joachim Gassen, Hollis A. Skaife and David Veenman

Does Other Comprehensive Income Volatility Influence Credit Risk and the Cost of Debt? pp. 457-484

May Xiaoyan Bao, Matthew T. Billett, David B. Smith and Emre Unlu

Auditing and the Development of the Modern State pp. 485-513

Clinton Free, Vaughan S. Radcliffe, Crawford Spence and Mitchell J. Stein

Real Incentive Effects of Soft Information pp. 514-541

Peter O. Christensen, Hans Frimor and Florin Şabac

Uncertainty and Compensation Design in Strategic Interfirm Contracts† pp. 542-574

Ranjani Krishnan and Deepa Mani

Vertical Pay Dispersion, Peer Observability, and Misreporting in a Participative Budgeting Setting pp. 575-602

Lan Guo, Theresa Libby, Xiaotao (Kelvin) Liu and Yu Tian

Interim Effective Tax Rate Estimates and Internal Control Quality pp. 603-633

Sean T. McGuire, Stevanie S. Neuman and Sarah C. Rice