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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 Downloads
Hui Chen, Peter Letmathe and Naomi Soderstrom
Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies pp. 32-62 Downloads
Yu Flora Kuang, Gladys Lee and Bo Qin
Auditor Responses to Shareholder Activism pp. 63-95 Downloads
Feng Guo, Chenxi Lin, Adi Masli and Michael S. Wilkins
Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption pp. 96-128 Downloads
Xiao Li, Jeffrey Ng and Walid Saffar
Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality pp. 129-179 Downloads
Bin Li, Gianfranco Siciliano, Mohan Venkatachalam, Patricia Naranjo and Rodrigo S. Verdi
Tax Loss Carryovers in a Competitive Environment* pp. 180-207 Downloads
Anja De Waegenaere, Richard Sansing and Jacco L. Wielhouwer
Common Institutional Ownership and Earnings Management pp. 208-241 Downloads
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 Downloads
Estelle Y. Sun
Do Auditors Accurately Predict Litigation and Reputation Consequences of Inaccurate Accounting Estimates? pp. 276-301 Downloads
Christine Gimbar and Molly Mercer
Words and Numbers: Financialization and Accounting Standard‐Setting in the United Kingdom pp. 302-337 Downloads
Yasmine Chahed
Auditors' Responses to Workload Imbalance and the Impact on Audit Quality pp. 338-375 Downloads
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 Downloads
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 Downloads
John L. Campbell, Brady J. Twedt and Benjamin C. Whipple
Corporate In‐house Tax Departments* pp. 443-482 Downloads
Xia Chen, Qiang Cheng, Travis Chow and Yanju Liu
Investor Sentiment, Misstatements, and Auditor Behavior pp. 483-517 Downloads
Keval Amin, John Daniel Eshleman and Peng Guo
Sentiment, Loss Firms, and Investor Expectations of Future Earnings pp. 518-544 Downloads
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 Downloads
Kenneth L. Bills, Christie Hayne, Sarah E. Stein and Richard C. Hatfield
Auditors' Fee Premiums and Low‐Quality Internal Controls pp. 586-620 Downloads
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 Downloads
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 Downloads
Guojin Gong, Hong Qu and Ian Tarrant
Asymmetric Inventory Management and the Direction of Sales Changes† pp. 676-706 Downloads
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 Downloads
Jerry W. Chen and Jing Zhou
Is Audit Committee Equity Compensation Related to Audit Fees? pp. 740-769 Downloads
Xinming Liu, Gerald J. Lobo and Hung‐Chao Yu
The Effect of Humanizing Robo‐Advisors on Investor Judgments pp. 770-792 Downloads
Frank D. Hodge, Kim I. Mendoza and Roshan K. Sinha
Common Auditors and Private Bank Loans pp. 793-832 Downloads
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 Downloads
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 Downloads
Fabio B. Gaertner, Daniel P. Lynch and Mary E. Vernon
Individual Investors' Attention to Accounting Information: Evidence from Online Financial Communities pp. 2020-2057 Downloads
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 Downloads
Max Hewitt, Frank D. Hodge and Jamie H. Pratt
Connections between the Market Pricing of Accruals Quality and Accounting‐Based Anomalies pp. 2087-2119 Downloads
Kai Du and Xin Daniel Jiang
Bank Monitoring and Financial Reporting Quality: The Case of Accounts‐Receivable‐Based Loans pp. 2120-2144 Downloads
Richard Frankel, Bong Hwan Kim, Tao Ma and Xiumin Martin
Debt Covenant Restriction, Financial Misreporting, and Auditor Monitoring pp. 2145-2185 Downloads
Jeffrey Pittman and Yuping Zhao
The Forewarning Effect of Critical Audit Matter Disclosures Involving Measurement Uncertainty pp. 2186-2212 Downloads
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 Downloads
Cheng Lai
The Interplay of Core and Peripheral Actors in the Trajectory of an Accounting Innovation: Insights from beyond Budgeting pp. 2224-2256 Downloads
Sebastian D. Becker, Martin Messner and Utz Schäffer
Voluntary Disclosure and Informed Trading pp. 2257-2286 Downloads
Evgeny Petrov
Does Accounting Conservatism Discipline Qualitative Disclosure? Evidence From Tone Management in the MD&A pp. 2287-2318 Downloads
Carlo D'Augusta and Matthew D. DeAngelis
The Effects of Creative Culture on Real Earnings Management pp. 2319-2356 Downloads
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 Downloads
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 Downloads
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 Downloads
Phillip T. Lamoreaux, Landon M. Mauler and Nathan J. Newton
Contracting and Reporting Conservatism around a Change in Fiduciary Duties pp. 2472-2500 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Florian Eugster
An Empirical Analysis of Analysts' Capital Expenditure Forecasts: Evidence from Corporate Investment Efficiency pp. 2615-2648 Downloads
Jin Kyung Choi, Rebecca N. Hann, Musa Subasi and Yue Zheng
Shareholder Empowerment and Board of Directors Effectiveness pp. 2649-2695 Downloads
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 Downloads
Laurence Daoust and Bertrand Malsch
When Are Audit Firms Sued for Financial Reporting Failures and What Are the Lawsuit Outcomes? pp. 1370-1399 Downloads
Clive Lennox and Bing Li
The Settlement Norm in Audit Legal Disputes: Insights from Prominent Attorneys$ pp. 1400-1443 Downloads
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 Downloads
Robert H. Davidson, Aiyesha Dey and Abbie Smith
Accounting‐Based Compensation and Debt Contracts pp. 1475-1511 Downloads
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 Downloads
Andrew H. Newman, Ivo D. Tafkov and Flora Hailan Zhou
How Reliably Do Empirical Tests Identify Tax Avoidance?† pp. 1536-1561 Downloads
Lisa De Simone, Jordan Nickerson, Jeri Seidman and Bridget Stomberg
The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance pp. 1562-1597 Downloads
Paul Demeré, Michael P. Donohoe and Petro Lisowsky
Intuition versus Analytical Thinking and Impairment Testing† pp. 1598-1621 Downloads
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 Downloads
Yvonne Joyce
Can Employee Stock Options Contribute to Less Risk‐Taking?† pp. 1658-1686 Downloads
Bruce K. Billings, James R. Moon, Richard M. Morton and Dana M. Wallace
Measuring News in Management Range Forecasts pp. 1687-1719 Downloads
Tyler K. Jensen and Marlene A. Plumlee
The Informational Effects of Tightening Oil and Gas Disclosure Rules pp. 1720-1755 Downloads
Marc Badia, Miguel Duro, Bjorn Jorgensen, Gaizka Ormazabal and Hans B. Christensen
The Role of Auditor Narcissism in Auditor–Client Negotiations: Evidence from China pp. 1756-1787 Downloads
Bryan K. Church, Narisa Tianjing Dai, Xi (Jason) Kuang and Xuejiao Liu
Assessing Tax Risk: Practitioner Perspectives pp. 1788-1827 Downloads
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 Downloads
Sami Keskek, James N. Myers and Linda A. Myers
Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences* pp. 1854-1881 Downloads
Aaron Saiewitz and Elaine (Ying) Wang
How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis† pp. 1882-1913 Downloads
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 Downloads
Nathan R. Berglund

Volume 37, issue 2, 2020

Eulogy Gerald A. (Jerry) Feltham, 1938–2019 pp. 641-641 Downloads
Dan A. Simunic
The Influence of Firms' Emissions Management Strategy Disclosures on Investors' Valuation Judgments† pp. 642-664 Downloads
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 Downloads
Anthony C. Bucaro, Kevin E. Jackson and Jeremy B. Lill
Improving Auditors' Consideration of Evidence Contradicting Management's Estimate Assumptions† pp. 696-716 Downloads
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 Downloads
Jillian Alderman and S. Jane Jollineau
Are Earnings Forecasts Informed by Proxy Statement Compensation Disclosures?† pp. 741-772 Downloads
Stephannie A. Larocque, Melissa A. Martin and Beverly R. Walther
Bold Stock Recommendations: Informative or Worthless?† pp. 773-801 Downloads
Dan Palmon, Bharat Sarath and Hua C. Xin
Short Sellers and Long‐Run Management Forecasts pp. 802-828 Downloads
Xia Chen, Qiang Cheng, Ting Luo and Heng Yue
Voluntary Disclosures when There Is an Option to Delay Disclosure pp. 829-856 Downloads
Rahul Menon
Income Smoothing and the Usefulness of Earnings for Monitoring in Debt Contracting pp. 857-884 Downloads
Peter Demerjian, John Donovan and Melissa F. Lewis‐Western
The Accrual Anomaly: Accrual Originations, Accrual Reversals, and Resolution of Uncertainty* pp. 885-916 Downloads
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 Downloads
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 Downloads
Pamela R. Murphy, Michael Wynes, Till‐Arne Hahn and Patricia G. Devine
Spillover Effects of Fraud Allegations and Investor Sentiment pp. 982-1014 Downloads
Masako Darrough, Rong Huang and Sha Zhao
China's Anti‐Corruption Campaign and Financial Reporting Quality† pp. 1015-1043 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
John L. Campbell, Hye Seung “Grace” Lee, Hsin‐Min Lu and Logan B. Steele
Measuring Real Activity Management† pp. 1172-1198 Downloads
Daniel Cohen, Shailendra Pandit, Charles E. Wasley and Tzachi Zach
The Role of Narcissistic Hypocrisy in the Development of Accounting Estimates pp. 1199-1216 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Katherine A. Gunny and Judith M. Hermis
Unexpected SEC Resource Constraints and Comment Letter Quality† pp. 33-67 Downloads
Matthew Ege, Jennifer L. Glenn and John R. Robinson
Trader Participation in Disclosure: Implications of Interactions with Management† pp. 68-100 Downloads
W. Brooke Elliott, Stephanie M. Grant, Jessen L. Hobson and Scott Asay
What Drives Investor Response to CSR Performance Reports? pp. 101-130 Downloads
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 Downloads
Steven Crawford, Ying Huang, Ningzhong Li and Ziyun Yang
Greater Reliance on Major Customers and Auditor Going‐Concern Opinions pp. 160-188 Downloads
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 Downloads
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 Downloads
Jürgen Ernstberger, Christopher Koch, Eva Maria Schreiber and Greg Trompeter
Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values† pp. 245-276 Downloads
Emily E. Griffith
When Is the Averaging Effect Present in Auditor Judgments? pp. 277-296 Downloads
Tamara A. Lambert and Marietta Peytcheva
Does an Audit Judgment Rule Increase or Decrease Auditors' Use of Innovative Audit Procedures? pp. 297-321 Downloads
Yoon Ju Kang, M. David Piercey and Andrew Trotman
Moving the Conceptual Framework Forward: Accounting for Uncertainty pp. 322-357 Downloads
Richard Barker, Stephen Penman, Thomas J. Linsmeier and Stephen Cooper
Peer Effects among Financial Analysts pp. 358-391 Downloads
Truc (Peter) Thuc Do and Huai Zhang
Directors' Informational Role in Corporate Voluntary Disclosure: An Analysis of Directors from Related Industries† pp. 392-418 Downloads
Ruihao Ke, Meng Li and Yuan Zhang
Illiquidity and the Measurement of Stock Price Synchronicity pp. 419-456 Downloads
Joachim Gassen, Hollis A. Skaife and David Veenman
Does Other Comprehensive Income Volatility Influence Credit Risk and the Cost of Debt? pp. 457-484 Downloads
May Xiaoyan Bao, Matthew T. Billett, David B. Smith and Emre Unlu
Auditing and the Development of the Modern State pp. 485-513 Downloads
Clinton Free, Vaughan S. Radcliffe, Crawford Spence and Mitchell J. Stein
Real Incentive Effects of Soft Information pp. 514-541 Downloads
Peter O. Christensen, Hans Frimor and Florin Şabac
Uncertainty and Compensation Design in Strategic Interfirm Contracts† pp. 542-574 Downloads
Ranjani Krishnan and Deepa Mani
Vertical Pay Dispersion, Peer Observability, and Misreporting in a Participative Budgeting Setting pp. 575-602 Downloads
Lan Guo, Theresa Libby, Xiaotao (Kelvin) Liu and Yu Tian
Interim Effective Tax Rate Estimates and Internal Control Quality pp. 603-633 Downloads
Sean T. McGuire, Stevanie S. Neuman and Sarah C. Rice
Page updated 2021-05-08