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Contemporary Accounting Research

1984 - 2018

From John Wiley & Sons
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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

Volume 34, issue 4, 2017

The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing pp. 1757-1778 Downloads
Clara Xiaoling Chen, Jennifer E. Nichol and Flora H. Zhou
The Effects of Governance on Classification Shifting and Compensation Shielding pp. 1779-1811 Downloads
Jeong Hwan Joo and Sandra L. Chamberlain
The Economic Consequences of Perk Disclosure pp. 1812-1842 Downloads
Yaniv Grinstein, David Weinbaum and Nir Yehuda
Executive Bonus Target Ratcheting: Evidence from the New Executive Compensation Disclosure Rules pp. 1843-1879 Downloads
Sunyoung Kim and Jae Yong Shin
The Consequences of Audit†Related Earnings Revisions pp. 1880-1914 Downloads
Jacob Z. Haislip, Linda A. Myers, Susan Scholz and Timothy A. Seidel
Discussion of “The Consequences of Audit†Related Earnings Revisions†pp. 1915-1921 Downloads
Sean M. Hillison and Mark E. Peecher
Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients pp. 1922-1974 Downloads
Jere R. Francis, Mihir N. Mehta and Wanli Zhao
Do Clients’ Enterprise Systems Affect Audit Quality and Efficiency? pp. 1975-2021 Downloads
Morton Pincus, Feng Tian, Patricia Wellmeyer and Sean Xin Xu
Dividend Stickiness, Debt Covenants, and Earnings Management pp. 2022-2050 Downloads
Jaewoo Kim, Kyeong Hun Lee and Erik Lie
Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders pp. 2051-2093 Downloads
Dain C. Donelson, Ross Jennings and John Mcinnis
Managerial Ability and Credit Ratings pp. 2094-2122 Downloads
Kimberly J. Cornaggia, Gopal V. Krishnan and Changjiang Wang
An Empirical Examination of the Divergence between Managers’ and Analysts’ Earnings Forecasts pp. 2123-2151 Downloads
Somnath Das, Kyonghee Kim and Sukesh Patro
International Diversification, SFAS 131 and Post†Earnings†Announcement Drift pp. 2152-2178 Downloads
Tony Kang, Inder K. Khurana and Changjiang Wang

Volume 34, issue 3, 2017

A Lobbying Approach to Evaluating the Whistleblower Provisions of the Dodd†Frank Reform Act of 2010 pp. 1305-1339 Downloads
Vishal P. Baloria, Carol A. Marquardt and Christine I. Wiedman
Auditors’ Response to Assessments of High Control Risk: Further Insights pp. 1340-1377 Downloads
Timothy A. Seidel
Pricing and Mispricing of Accounting Fundamentals in the Time†Series and in the Cross Section pp. 1378-1417 Downloads
D. Craig Nichols, James M. Wahlen and Matthew M. Wieland
Aggregate Margin Debt and the Divergence of Price from Accounting Fundamentals pp. 1418-1445 Downloads
Marcus Burger and Asher Curtis
Discussion of “Aggregate Margin Debt and the Divergence of Price from Accounting Fundamentals†pp. 1446-1452 Downloads
Amy P. Hutton
An Examination of the Statistical Significance and Economic Relevance of Profitability and Earnings Forecasts from Models and Analysts pp. 1453-1488 Downloads
Mark E. Evans, Kenneth Njoroge and Kevin Ow Yong
Further Evidence on Consequences of Debt Covenant Violations pp. 1489-1521 Downloads
Yu Gao, Mozaffar Khan and Liang Tan
Development Cost Capitalization During R&D Races pp. 1522-1546 Downloads
Anja De Waegenaere, Richard C. Sansing and Jacco L. Wielhouwer
Earnings Attribution and Information Transfers pp. 1547-1579 Downloads
David S. Koo, J. Julie Wu and P. Eric Yeung
Unintended Consequences of Forecast Disaggregation: A Multi†Period Perspective pp. 1580-1595 Downloads
Lei Dong, Gladie Lui and Bernard Wong†On†Wing
How Disclosure Features of Corporate Social Responsibility Reports Interact with Investor Numeracy to Influence Investor Judgments pp. 1596-1621 Downloads
W. Brooke Elliott, Stephanie M. Grant and Kristina M. Rennekamp
Does High†Quality Auditing Mitigate or Encourage Private Information Collection? pp. 1622-1648 Downloads
Yangyang Chen, Shibley Sadique, Bin Srinidhi and Madhu Veeraraghavan
Accounting Quality, Liquidity Risk, and Post†Earnings†Announcement Drift pp. 1649-1680 Downloads
Jeff Zeyun Chen, Gerald J. Lobo and Joseph H. Zhang
Board Gender Diversity, Auditor Fees, and Auditor Choice pp. 1681-1714 Downloads
Karen M. Y. Lai, Bin Srinidhi, Ferdinand A. Gul and Judy S. L. Tsui
Crash Risk and the Auditor–Client Relationship pp. 1715-1750 Downloads
Jeffrey L. Callen and Xiaohua Fang

Volume 34, issue 2, 2017

Evidence of Manager Intervention to Avoid Working Capital Deficits pp. 697-725 Downloads
Scott D. Dyreng, William J. Mayew and Katherine Schipper
What Have We Learned About Earnings Management? Integrating Discontinuity Evidence pp. 726-749 Downloads
David Burgstahler and Elizabeth Chuk
The Relation Between Earnings Management and Non†GAAP Reporting pp. 750-782 Downloads
Ervin L. Black, Theodore E. Christensen, T. Taylor Joo and Roy Schmardebeck
Credit Rating Agency and Equity Analysts’ Adjustments to GAAP Earnings pp. 783-817 Downloads
George Batta and Volkan Muslu
Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements pp. 818-848 Downloads
Samuel B. Bonsall, Kevin Koharki and Luke Watson
Significance of Forecast Precision: The Importance of Investors’ Expectations pp. 849-870 Downloads
Kathy Rupar
Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts pp. 871-899 Downloads
Shawn X. Huang, Raynolde Pereira and Changjiang Wang
Are Related Party Transactions Red Flags? pp. 900-928 Downloads
Mark Kohlbeck and Brian W. Mayhew
Discussion of “Are Related Party Transactions Red Flags?†pp. 929-939 Downloads
Bjorn N. Jorgensen and Julia Morley
Getting to Know You: Trust Formation in New Interfirm Relationships and the Consequences for Investments in Management Control and the Collaboration pp. 940-965 Downloads
Shannon W. Anderson, Hwei Fern Chang, Mandy M. Cheng and Yee Shih Phua
Recognizing the Best: The Productive and Counterproductive Effects of Relative Performance Recognition pp. 966-990 Downloads
Laura W. Wang
Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard pp. 991-1025 Downloads
David J. Cooper, Mahmoud Ezzamel and Sandy Q. Qu
The Effects of Out†of†Regime Guidance on Auditor Judgments About Appropriate Application of Accounting Standards pp. 1026-1047 Downloads
H. Scott Asay, Tim Brown, Mark W. Nelson and T. Jeffrey Wilks
The Relative Effectiveness of Simultaneous versus Sequential Negotiation Strategies in Auditor†Client Negotiations pp. 1048-1070 Downloads
Stephen Perreault, Thomas Kida and M. David Piercey
Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality? pp. 1071-1102 Downloads
Jong†Hag Choi, Seil Kim and K. K. Raman
The Impact of Litigation Risk on Auditor Pricing Behavior: Evidence From Reverse Mergers pp. 1103-1127 Downloads
Lawrence J. Abbott, Katherine Gunny and Troy Pollard
Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters pp. 1128-1155 Downloads
Rick Johnston and Reining Petacchi
Ambient Influences on Municipal Net Assets: Evidence from Panel Data pp. 1156-1177 Downloads
Stephen P. Davies, Laurence E. Johnson and Suzanne Lowensohn
Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFOs, and External Auditors pp. 1178-1209 Downloads
Jeffrey Cohen, Ganesh Krishnamoorthy and Arnold Wright
Post†IFRS Revaluation Adjustments and Executive Compensation pp. 1210-1231 Downloads
Kevin C. W. Chen and Feng Tang
Executive Gender Pay Gaps: The Roles of Female Risk Aversion and Board Representation pp. 1232-1264 Downloads
Mary Ellen Carter, Francesca Franco and Mireia Gine
The Relevance to Investors of Greenhouse Gas Emission Disclosures pp. 1265-1297 Downloads
Paul A. Griffin, David H. Lont and Estelle Y. Sun

Volume 34, issue 1, 2017

The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior pp. 7-38 Downloads
Dan A. Simunic, Minlei Ye and Ping Zhang
Auditor Choice and Its Implications for Group†Affiliated Firms pp. 39-82 Downloads
Junxiong Fang, Jeffrey Pittman, Yinqi Zhang and Yuping Zhao
Audit Fee Differential, Audit Effort, and Litigation Risk: An Examination of ADR Firms pp. 83-117 Downloads
Scott N. Bronson, Aloke (Al) Ghosh and Chris E. Hogan
The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests pp. 118-153 Downloads
Gerald J. Lobo, Luc Paugam, Dana Zhang and Jean François Casta
Auditor Quality and Debt Covenants pp. 154-185 Downloads
Ashok Robin, Qiang Wu and Hao Zhang
Debt Covenant Violations, Firm Financial Distress, and Auditor Actions pp. 186-215 Downloads
Lori Shefchik Bhaskar, Gopal V. Krishnan and Wei Yu
Conditional Conservatism and Debt versus Equity Financing pp. 216-251 Downloads
Beng Wee Goh, Chee Yeow Lim, Gerald J. Lobo and Yen H. Tong
Optimal Conservatism with Earnings Manipulation pp. 252-284 Downloads
Jeremy Bertomeu, Masako Darrough and Wenjie Xue
Discussion of “Optimal Conservatism with Earnings Manipulation†pp. 285-291 Downloads
John E. Core
Firms with Inconsistently Signed Earnings Surprises: Do Potential Investors Use a Counting Heuristic? pp. 292-313 Downloads
Lisa Koonce and Marlys Gascho Lipe
The Market's Assessment of the Probability of Meeting or Beating the Consensus pp. 314-342 Downloads
Guang Ma and Stanimir Markov
Earnings Announcement Disclosures and Changes in Analysts' Information pp. 343-373 Downloads
Orie E. Barron, Donal Byard and Yong Yu
Who Herds? Who Doesn't? Estimates of Analysts’ Herding Propensity in Forecasting Earnings pp. 374-399 Downloads
Rong Huang, Murugappa (Murgie) Krishnan, John Shon and Ping Zhou
Misclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses? pp. 400-426 Downloads
Yun Fan and Xiaotao (Kelvin) Liu
The Role of Informal Controls and a Bargaining Opponent's Emotions on Transfer Pricing Judgments pp. 427-454 Downloads
Sudip Bhattacharjee and Kimberly K. Moreno
Transfer Pricing: Strategies, Practices, and Tax Minimization pp. 455-493 Downloads
Kenneth J. Klassen, Petro Lisowsky and Devan Mescall
The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense pp. 494-524 Downloads
Anna Feller and Deborah Schanz
The Effect of Tax Preparation Expenses for Employees: Evidence from Germany pp. 525-554 Downloads
Kay Blaufus, Frank Hechtner and Axel Möhlmann
The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget Setting pp. 555-576 Downloads
Lan Guo, Theresa Libby and Xiaotao (Kelvin) Liu
Discussion of “The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget Setting†pp. 577-581 Downloads
Steven Huddart
Example†Based Reasoning and Fact†Weighting Guidance in Accounting Standards pp. 582-600 Downloads
Greg Capps, Lisa Koonce and Brian J. White
Dynamic Information Disclosure pp. 601-621 Downloads
Martin Dierker and Avanidhar Subrahmanyam
The Impotence of Accountability: The Relationship Between Greater Transparency and Corporate Reform pp. 622-657 Downloads
Vaughan S. Radcliffe, Crawford Spence and Mitchell Stein
Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption pp. 658-690 Downloads
Michael Neel
Page updated 2018-07-12