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Contemporary Accounting Research

1984 - 2019

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Volume 36, issue 1, 2019

Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis pp. 7-49 Downloads
Hervé Stolowy, Yves Gendron, Jodie Moll and Luc Paugam
Information Asymmetries about Measurement Quality pp. 50-71 Downloads
Jonathan Glover and Carolyn B. Levine
Discussion of “Information Asymmetries about Measurement Quality” pp. 72-81 Downloads
Ranjani Krishnan
Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors pp. 82-107 Downloads
Douglas R. Ayres, Terry L. Neal, Lauren C. Reid and Jonathan E. Shipman
How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks? pp. 108-131 Downloads
Kathryn Kadous and Yuepin (Daniel) Zhou
Discussion of “How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?” pp. 132-138 Downloads
Ann Vanstraelen
Nonrecurring Items in Debt Contracts pp. 139-167 Downloads
Anne Beatty, Lin Cheng and Tzachi Zach
Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover pp. 168-197 Downloads
Joanna Shuang Wu and Ivy Xiying Zhang
Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports? pp. 198-229 Downloads
Keith Czerney, Jaime J. Schmidt and Anne M. Thompson
Corporate Tax Aggressiveness and Insider Trading pp. 230-258 Downloads
Sung Gon Chung, Beng Wee Goh, Jimmy Lee and Terry Shevlin
The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms pp. 259-294 Downloads
T. J. Atwood and Christina Lewellen
Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality pp. 295-325 Downloads
Brian Bratten, Monika Causholli and Thomas C. Omer
Tax Reporting Behavior Under Audit Certainty pp. 326-358 Downloads
Benjamin C. Ayers, Jeri K. Seidman and Erin M. Towery
Do Corporate Site Visits Impact Stock Prices? pp. 359-388 Downloads
Qiang Cheng, Fei Du, Brian Yutao Wang and Xin Wang
Financial Statement Comparability and the Informativeness of Stock Prices About Future Earnings pp. 389-417 Downloads
Jong‐Hag Choi, Sunhwa Choi, Linda A. Myers and David Ziebart
Exploring Value‐Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence pp. 418-450 Downloads
Sebastian Firk, Torben Schmidt and Michael Wolff
The Multiplicity of Performance Management Systems: Heterogeneity in Multinational Corporations and Management Sense‐Making pp. 451-485 Downloads
David J. Cooper, Mahmoud Ezzamel and Keith Robson
Stakeholder Orientations and Cost Management pp. 486-512 Downloads
Xiaotao (Kelvin) Liu, Xiaoxia Liu and Colin D. Reid
EBITDA and Managers' Investment and Leverage Choices pp. 513-546 Downloads
Oded Rozenbaum

Volume 35, issue 4, 2018

The Changing Behavior of Trading Volume Reactions to Earnings Announcements: Evidence of the Increasing Use of Accounting Earnings News by Investors pp. 1651-1674 Downloads
Orie E. Barron, Richard A. Schneible and Douglas E. Stevens
The Effect of Regulation on the Timeliness and Informational Role of Earnings Announcements pp. 1675-1701 Downloads
Robert Pawlewicz
Relative Performance Evaluation and the Ratchet Effect pp. 1702-1731 Downloads
Pablo Casas‐Arce, Martin Holzhacker, Matthias D. Mahlendorf and Michal Matějka
The Monitoring Effectiveness of Co‐opted Audit Committees pp. 1732-1765 Downloads
Cory A. Cassell, Linda A. Myers, Roy Schmardebeck and Jian Zhou
Getting Comfortable on Audits: Understanding Firms’ Usage of Forensic Specialists pp. 1766-1797 Downloads
J. Gregory Jenkins, Eric M. Negangard and Mitchell J. Oler
Auditing Complex Estimates: How Do Construal Level and Evidence Formatting Impact Auditors' Consideration of Inconsistent Evidence? pp. 1798-1815 Downloads
Ann G. Backof, Tina D. Carpenter and Jane Thayer
Do Analysts’ Cash Flow Forecasts Improve Their Target Price Accuracy? pp. 1816-1842 Downloads
Noor A. Hashim and Norman C. Strong
Do Analysts Gain an Informational Advantage by Visiting Listed Companies? pp. 1843-1867 Downloads
Bing Han, Dongmin Kong and Shasha Liu
An Evaluation of Alternative Market‐Based Transfer Prices pp. 1868-1887 Downloads
Nicole Bastian Johnson, Clemens Loeffler and Thomas Pfeiffer
Exploring the Roles of Vernacular Accounting Systems in the Development of “Enabling” Global Accounting and Control Systems pp. 1888-1916 Downloads
Lukas Goretzki, Erik Strauss and Leona Wiegmann
The Information Content of Tax Expense: A Discount Rate Explanation pp. 1917-1940 Downloads
Erin Henry
Do Political Connections Weaken Tax Enforcement Effectiveness? pp. 1941-1972 Downloads
Kenny Z. Lin, Lillian F. Mills, Fang Zhang and Yongbo Li
When an Executive Departs: An Informational Content Story pp. 1973-1998 Downloads
Seunghan Nam, Joshua Ronen and Tavy Ronen
Renegotiations of Target CEOs' Personal Benefits During Mergers and Acquisitions pp. 1999-2029 Downloads
Paige H. Patrick
Do Securities Class Actions Deter Misreporting? pp. 2030-2057 Downloads
Justin Hopkins
The Monitoring Effect of More Frequent Disclosure pp. 2058-2081 Downloads
Benedikt Downar, Jürgen Ernstberger and Benedikt Link
How Important are Dividend Signals in Assessing Earnings Persistence? pp. 2082-2105 Downloads
Carsten Homburg, Christian Müller and Julia Nasev
Industry Effects in Firm and Segment Profitability Forecasting pp. 2106-2130 Downloads
David Schröder and Andrew Yim
CEO Inside Debt and Accounting Conservatism pp. 2131-2159 Downloads
Cong Wang, Fei Xie and Xiangang Xin
Does Accounting Conservatism Reduce Overpricing Caused by Short‐Sales Constraints? pp. 2160-2190 Downloads
Christina Mashruwala and Shamin Mashruwala
The Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps pp. 2191-2224 Downloads
Tzu‐Ting Chiu, Yuyan Guan and Jeong‐Bon Kim
The Joint Effect of Audit Quality and Legal Regimes on the Use of Real Earnings Management: International Evidence pp. 2225-2257 Downloads
Ahrum Choi, Jong‐Hag Choi and Byungcherl Charlie Sohn

Volume 35, issue 3, 2018

Labor Unions and Income Smoothing pp. 1201-1228 Downloads
Sophia J. W. Hamm, Boochun Jung and Woo‐Jong Lee
Gambling Attitudes and Financial Misreporting pp. 1229-1261 Downloads
Dane M. Christensen, Keith L. Jones and David G. Kenchington
Expensing Versus Capitalization pp. 1262-1278 Downloads
Tong Lu and Konduru Sivaramakrishnan
CEO Power and Relative Performance Evaluation pp. 1279-1296 Downloads
Shane S. Dikolli, Viktoria Diser, Christian Hofmann and Thomas Pfeiffer
The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters pp. 1297-1331 Downloads
Omiros Georgiou
Parents’ Use of Subsidiaries to “Push Down” Earnings Management: Evidence from Italy pp. 1332-1362 Downloads
Massimiliano Bonacchi, Fabrizio Cipollini and Paul Zarowin
Director Tenure Diversity and Board Monitoring Effectiveness pp. 1363-1394 Downloads
Na Li and Aida Sijamic Wahid
Does FIN 48 Improve Firms' Estimates of Tax Reserves? pp. 1395-1429 Downloads
Cristi A. Gleason, Lillian F. Mills and Michelle L. Nessa
The Psychology of Billing pp. 1430-1454 Downloads
Victoria J. Hansen, Scott B. Jackson, Tammie J. Schaefer and Bryan W. Stewart
Discussion of “The Psychology of Billing” pp. 1455-1463 Downloads
Diana Falsetta and Steven E. Kaplan
Relating Product Prices to Long‐Run Marginal Cost: Evidence from Solar Photovoltaic Modules pp. 1464-1498 Downloads
Stefan Reichelstein and Anshuman Sahoo
Discussion of “Relating Product Prices to Long‐Run Marginal Cost: Evidence from Solar Photovoltaic Modules” pp. 1499-1504 Downloads
John E. Parsons
Do Mutual Fund Investors Care About Auditor Quality? pp. 1505-1532 Downloads
Bradley A. Goldie, Lei Li and Adi Masli
Auditors’ Joint Engagements and Audit Quality: Evidence from Italian Private Companies pp. 1533-1577 Downloads
Pietro A. Bianchi
Can Shareholders Be at Rest after Adopting Clawback Provisions? Evidence from Stock Price Crash Risk pp. 1578-1615 Downloads
Dichu Bao, Simon Yu Kit Fung and Lixin (Nancy) Su
Organization Capital and the Cost of Equity Financing in Medium‐Sized Manufacturing Firms pp. 1616-1644 Downloads
Najah Attig and Sadok El Ghoul

Volume 35, issue 2, 2018

State‐Owned Enterprises, Competition, and Disclosure pp. 596-621 Downloads
Francesco Bova and Liyan Yang
The Spillover Effect of SEC Comment Letters on Qualitative Corporate Disclosure: Evidence from the Risk Factor Disclosure pp. 622-656 Downloads
Stephen V. Brown, Xiaoli (Shaolee) Tian and Jennifer Wu Tucker
On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB‐IASB Revenue Project pp. 657-695 Downloads
Lisa Baudot
The Effect of Individual and Pooled Profit Sharing Plans on Honesty in Managerial Reporting pp. 696-715 Downloads
Charles Boster, Michael Majerczyk and Yu Tian
Performance Measure Aggregation in Multi‐Task Agencies pp. 716-733 Downloads
Florin Şabac and Junwook Yoo
Exchange‐Sponsored Analyst Coverage pp. 734-766 Downloads
Ru (Tina) Gao, Lakshmanan Shivakumar and Baljit K. Sidhu
Do Analysts' Cash Flow Forecasts Encourage Managers to Improve the Firm's Cash Flows? Evidence from Tax Planning pp. 767-793 Downloads
Benjamin C. Ayers, Andrew C. Call and Casey M. Schwab
Do Analysts Matter for Corporate Tax Planning? Evidence from a Natural Experiment pp. 794-829 Downloads
Novia X. Chen, Peng‐Chia Chiu and Terry Shevlin
How Does Transfer Pricing Risk Affect Premiums in Cross‐Border Mergers and Acquisitions? pp. 830-865 Downloads
Devan Mescall and Kenneth J. Klassen
Business Ties and Information Advantage: Evidence from Mutual Fund Trading pp. 866-897 Downloads
Ying Duan, Edith S. Hotchkiss and Yawen Jiao
Insider Trading Restrictions and Insiders’ Supply of Information: Evidence from Earnings Smoothing pp. 898-929 Downloads
Ivy Xiying Zhang and Yong Zhang
Expertise Rents from Insider Trading for Financial Experts on Audit Committees pp. 930-955 Downloads
Scott Duellman, Jun Guo, Yan Zhang and Nan Zhou
Auditor Experience and the Timeliness of Litigation Loss Contingency Disclosures* pp. 956-979 Downloads
Feng Chen, Yu Hou, Gordon Richardson and Minlei Ye
Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments pp. 980-1003 Downloads
Nicole S. Wright and Sudip Bhattacharjee
Blockholder Exit Threats and Financial Reporting Quality pp. 1004-1028 Downloads
Yiwei Dou, Ole‐Kristian Hope, Wayne B. Thomas and Youli Zou
Deviations from the Mandatory Adoption of IFRS in the European Union: Implementation, Enforcement, Incentives, and Compliance pp. 1029-1066 Downloads
Grace Pownall and Maria Wieczynska
Accruals Quality, Stock Return Seasonality, and the Cost of Equity Capital: International Evidence pp. 1067-1101 Downloads
Lijuan Zhang and Mark Wilson
Internal Control and Operational Efficiency pp. 1102-1139 Downloads
Qiang Cheng, Beng Wee Goh and Jae B. Kim
The Impact of the Bullwhip Effect on Sales and Earnings Prediction Using Order Backlog pp. 1140-1165 Downloads
Hsihui Chang, Jengfang Chen, Shu‐Wei Hsu and Raj Mashruwala
Loan Sales and Borrowers’ Accounting Conservatism pp. 1166-1194 Downloads
Saiying Deng, Yutao Li, Gerald J. Lobo and Pei Shao

Volume 35, issue 1, 2018

Horizon‐Induced Optimism as a Gateway to Earnings Management pp. 7-30 Downloads
H. Scott Asay
Subjectivity in Professionals' Incentive Systems: Differences between Promotion‐ and Performance‐Based Assessments pp. 31-57 Downloads
Jasmijn C. Bol and Justin Leiby
Management Controls that Anchor other Organizational Practices pp. 58-86 Downloads
Thomas Ahrens
Conflicting Transfer Pricing Incentives and the Role of Coordination pp. 87-116 Downloads
Jennifer L. Blouin, Leslie A. Robinson and Jeri K. Seidman
Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events pp. 117-155 Downloads
Feng Chen, Ole‐Kristian Hope, Qingyuan Li and Xin Wang
Discussion of “Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events” pp. 156-163 Downloads
Jeffrey Hales
Financial Statement Comparability and the Efficiency of Acquisition Decisions pp. 164-202 Downloads
Ciao‐Wei Chen, Daniel W. Collins, Todd D. Kravet and Richard D. Mergenthaler
Discussion of “Financial Statement Comparability and the Efficiency of Acquisition Decisions” pp. 203-210 Downloads
April Klein
Acquirer Internal Control Weaknesses in the Market for Corporate Control pp. 211-244 Downloads
Masako Darrough, Rong Huang and Emanuel Zur
Accounting Comparability, Audit Effort, and Audit Outcomes pp. 245-276 Downloads
Joseph H. Zhang
Awareness of SEC Enforcement and Auditor Reporting Decisions pp. 277-313 Downloads
Mark L. Defond, Jere R. Francis and Nicholas J. Hallman
The Effects of Multitasking on Auditors’ Judgment Quality pp. 314-333 Downloads
Curtis E. Mullis and Richard C. Hatfield
Audit Partner Tenure and Internal Control Reporting Quality: U.S. Evidence from the Not‐For‐Profit Sector pp. 334-364 Downloads
Brian C. Fitzgerald, Thomas C. Omer and Anne M. Thompson
Auditor Face‐Work at the Annual General Meeting pp. 365-393 Downloads
Gustav Johed and Bino Catasús
Public Company Audits and City‐Specific Labor Characteristics pp. 394-433 Downloads
Matthew J. Beck, Jere R. Francis and Joshua L. Gunn
The Effect of CFO Personal Litigation Risk on Firms’ Disclosure and Accounting Choices pp. 434-463 Downloads
Hagit Levy, Ron Shalev and Emanuel Zur
Lenders’ Response to Peer and Customer Restatements pp. 464-493 Downloads
Rebecca Files and Umit G. Gurun
Balance Sheet Conservatism and Debt Contracting pp. 494-524 Downloads
Jayanthi Sunder, Shyam V. Sunder and Jingjing Zhang
The Real Effects of Real Earnings Management: Evidence from Innovation pp. 525-557 Downloads
Frederick L. Bereskin, Po-Hsuan Hsu and Wendy Rotenberg
Is Real Earnings Smoothing Harmful? Evidence from Firm‐Specific Stock Price Crash Risk pp. 558-587 Downloads
Inder K. Khurana, Raynolde Pereira and Eliza (Xia) Zhang
Page updated 2019-03-26