Contemporary Accounting Research

1984 - 2021

From John Wiley & Sons
Bibliographic data for series maintained by Wiley Content Delivery ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 36, issue 4, 2019

Disclosure Overload? A Professional‐User Perspective on the Usefulness of General Purpose Financial Statements pp. 1935-1965

Michael S. Drake, Jeffrey Hales and Lynn Rees

Maintaining a Reputation for Consistently Beating Earnings Expectations and the Slippery Slope to Earnings Manipulation pp. 1966-1998

Jenny Chu, Patricia M. Dechow, Kai Wai Hui and Annika Yu Wang

Employee Movements from Audit Firms to Audit Clients pp. 1999-2034

Andrew Finley, Mindy H. J. Kim, Phillip T. Lamoreaux and Clive Lennox

An Incomplete Audit at the Earnings Announcement: Implications for Financial Reporting Quality and the Market's Response to Earnings† pp. 2035-2068

Nathan T. Marshall, Joseph H. Schroeder and Teri Lombardi Yohn

Investor Overreaction to Earnings Surprises and Post‐Earnings‐Announcement Reversals pp. 2069-2092

Allen W. Bathke, Terry W. Mason and Richard M. Morton

When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Hedge Disclosure Formats on Investors' Judgments pp. 2093-2112

Yanan He, Hun‐Tong Tan, Feng Yeo and Jixun Zhang

It Goes without Saying: The Effects of Intrinsic Motivational Orientation, Leadership Emphasis of Intrinsic Goals, and Audit Issue Ambiguity on Speaking Up pp. 2113-2141

Kathryn Kadous, Chad A. Proell, Jay Rich and Yuepin (Daniel) Zhou

One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process† pp. 2142-2177

Tim D. Bauer, Cassandra Estep and Bertrand Malsch

Idiosyncratic Information, Moral Hazard, and the Cost of Capital pp. 2178-2206

Pingyang Gao

Forecast Accuracy and Consistent Preferences for the Timing of Information Arrival† pp. 2207-2237

Christian Hofmann and Naomi R. Rothenberg

Professional Directors and Governance Quality$ pp. 2238-2282

Aida Sijamic Wahid, Kyle Welch and David A. Maber

Ex Post Settling Up in Cash Compensation: New Evidence† pp. 2283-2318

Ana Albuquerque, Bingyi Chen, Qi (Flora) Dong and Edward J. Riedl

CEO Hedging Opportunities and the Weighting of Performance Measures in Compensation Contracts† pp. 2319-2343

Shengmin Hung, Hunghua Pan and Taychang Wang

M&A Due Diligence, Post‐Acquisition Performance, and Financial Reporting for Business Combinations† pp. 2344-2378

Daniel Wangerin

Capitalization of In‐Process Research and Development under SFAS 141R and Information Asymmetry† pp. 2379-2407

Hyeesoo (Sally) H. Chung, Stephen A. Hillegeist, You‐Il (Chris) Park and Jinyoung P. Wynn

Information‐Processing Costs and Breadth of Ownership pp. 2408-2436

Jeong‐Bon Kim, Bing Li and Zhenbin Liu

Accounting Standards Harmonization and Financial Integration pp. 2437-2466

Dan Dhaliwal, Wen He, Yan Li and Raynolde Pereira

Managerial Discretion and Task Interdependence in Teams† pp. 2467-2493

Markus C. Arnold and Ivo D. Tafkov

Controls and Cooperation in Interactive and Non‐Interactive Settings$ pp. 2494-2520

Jace B. Garrett, Jeffrey A. Livingston, William B. Tayler, Nicole L. Cade and Sarah E. McVay

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses† pp. 2521-2553

Ling Lei Lisic, Linda A. Myers, Timothy A. Seidel and Jian Zhou

Auditor Reporting and Regulatory Sanctions in the Broker‐Dealer Industry: From Self‐Regulation to PCAOB Oversight† pp. 2554-2587

Anne Leah Schnader, Jean C. Bedard and Nathan H. Cannon

Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?* pp. 2588-2609

Urooj Khan

Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers pp. 2610-2634

Jeong‐Bon Kim, Joung W. Kim and Jee‐Hae Lim

Earning the “Write to Speak”: Sell‐Side Analysts and Their Struggle to Be Heard pp. 2635-2662

Crawford Spence, Mark Aleksanyan, Yuval Millo, Shahed Imam and Subhash Abhayawansa

Does Tax Planning Affect Analysts' Forecast Accuracy?† pp. 2663-2694

Jere R. Francis, Stevanie S. Neuman and Nathan J. Newton

Volume 36, issue 3, 2019

Trade‐offs between Tax and Financial Reporting Benefits: Evidence from Purchase Price Allocations in Taxable Acquisitions pp. 1223-1262

Daniel Lynch, Miles Romney, Bridget Stomberg, Daniel Wangerin and John R. Robinson

Fundamental Analysis: Combining the Search for Quality with the Search for Value† pp. 1263-1298

Kevin Li and Partha Mohanram

State Pension Accounting Estimates and Strong Public Unions† pp. 1299-1336

Samuel B. Bonsall, Joseph Comprix and Karl A. Muller

Revealing Corporate Financial Misreporting* pp. 1337-1372

Quinn D. Curtis, Dain Donelson and Justin J. Hopkins

IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?† pp. 1373-1416

Jenni Kallunki, Juha‐Pekka Kallunki, Lasse Niemi, Henrik Nilsson and Daniel Aobdia

Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements?† pp. 1417-1460

Steven M. Glover, Mark H. Taylor, Yi‐Jing Wu and Ken T. Trotman

The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors' Internal Control and Going Concern Opinions pp. 1461-1500

Brant E. Christensen, Stevanie S. Neuman and Sarah C. Rice

Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom pp. 1501-1539

Lauren C. Reid, Joseph V. Carcello, Chan Li, Terry L. Neal and Jere R. Francis

U.S. Auditors' Perceptions of the PCAOB Inspection Process: A Behavioral Examination† pp. 1540-1574

Lindsay M. Johnson, Marsha B. Keune and Jennifer Winchel

The Relation between Strategy, CEO Selection, and Firm Performance pp. 1575-1606

Margaret A. Abernethy, Yu Flora Kuang and Bo Qin

The Informativeness of Relative Performance Information and its Effect on Effort Allocation in a Multitask Environment* pp. 1607-1633

R. Lynn Hannan, Gregory P. McPhee, Andrew H. Newman, Ivo D. Tafkov and Steven J. Kachelmeier

Investment Experience, Financial Literacy, and Investment‐Related Judgments† pp. 1634-1668

Susan D. Krische

Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts' Target Prices* pp. 1669-1698

Jae B. Kim, Alexander Nekrasov, Pervin K. Shroff and Andreas Simon

Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits† pp. 1699-1723

Shane Heitzman and Mengjie Huang

Asymmetric Learning from Prices and Post‐Earnings‐Announcement Drift pp. 1724-1750

Jaewon Choi, Linh Thompson and Jared Williams

Linguistic Information Quality in Customers' Forward‐Looking Disclosures and Suppliers' Investment Decisions pp. 1751-1783

Can Chen, Jeong‐Bon Kim, Minghai Wei and Hao Zhang

The Effects of Competition from S Corporations on the Organizational Form Choice of Rival C Corporations* pp. 1784-1823

Michael P. Donohoe, Petro Lisowsky and Michael A. Mayberry

How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?† pp. 1824-1860

Jaewoo Kim, Sean T. McGuire, Steven Savoy, Ryan Wilson and Judson Caskey

The Interrelation between Audit Quality and Managerial Reporting Choices and its Effects on Financial Reporting Quality* pp. 1861-1882

Evelyn R. Patterson, J. Reed Smith and Samuel L. Tiras

The Construction of the Efficient Office: Scientific Management, Accountability, and the Neo‐Liberal State† pp. 1883-1926

Lee D. Parker and Ingrid Jeacle

Volume 36, issue 2, 2019

Assets and Liabilities: When Do They Exist? pp. 553-587

Nicole L. Cade, Lisa Koonce, Kim I. Mendoza, Lynn Rees and Mary B. Tokar

Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability pp. 588-628

Steve Lin, William N. Riccardi, Changjiang Wang, Patrick E. Hopkins and Gary Kabureck

Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums pp. 629-665

James R. Moon, Jonathan E. Shipman, Quinn T. Swanquist and Robert L. Whited

Evidence of Industry Scale Effects on Audit Hours, Billing Rates, and Pricing pp. 666-693

Simon Dekeyser, Ann Gaeremynck and Marleen Willekens

PCAOB Inspections: Public Accounting Firms on “Trial” pp. 694-731

Kimberly D. Westermann, Jeffrey Cohen and Greg Trompeter

Information Quality and Endogenous Project Outcomes pp. 732-757

Mingcherng Deng, Lin Nan and Xiaoyan Wen

Public Disclosures in the Presence of Suppliers and Competitors pp. 758-772

Anil Arya, Brian Mittendorf and Dae‐Hee Yoon

Customers’ Risk Factor Disclosures and Suppliers’ Investment Efficiency pp. 773-804

Tzu‐Ting Chiu, Jeong‐Bon Kim and Zheng Wang

Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis pp. 805-838

Anne Beatty, Lin Cheng and Haiwen Zhang

The Materiality of Accounting Errors: Evidence from SEC Comment Letters† pp. 839-868

Andrew A. Acito, Jeffrey J. Burks and W. Bruce Johnson

The Political Influence of Voters’ Interests on SEC Enforcement pp. 869-903

Jonas Heese

Shareholder Activism and Voluntary Disclosure Initiation: The Case of Political Spending† pp. 904-933

Vishal P. Baloria, Kenneth J. Klassen and Christine I. Wiedman

Spillover Effects of Internal Control Weakness Disclosures: The Role of Audit Committees and Board Connections pp. 934-957

Shijun Cheng, Robert Felix and Raffi Indjejikian

Déjà Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes around the Global Financial Crisis pp. 958-998

Anwer S. Ahmed, Brant E. Christensen, Adam J. Olson and Christopher G. Yust

How Do Audit Offices Respond to Audit Fee Pressure? Evidence of Increased Focus on Nonaudit Services and their Impact on Audit Quality pp. 999-1027

Erik L. Beardsley, Dennis R. Lassila and Thomas C. Omer

Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre‐ and Post‐SOX Eras pp. 1028-1054

Ling Lei Lisic, Linda A. Myers, Robert Pawlewicz and Timothy A. Seidel

Auditor Sensitivity to Real Earnings Management: The Importance of Ambiguity and Earnings Context pp. 1055-1076

Benjamin P. Commerford, Dana R. Hermanson, Richard W. Houston and Michael F. Peters

The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession* pp. 1077-1097

Thomas Carrington, Tobias Johansson, Gustav Johed and Peter Öhman

The Effects of Biasing Performance Measurement Systems on Incentives and Retention Decisions pp. 1098-1121

Ramji Balakrishnan, George Drymiotes and Konduru Sivaramakrishnan

The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices pp. 1122-1145

Markus C. Arnold, Robert M. Gillenkirch and R. Lynn Hannan

Transparency, Information Shocks, and Tax Avoidance pp. 1146-1183

Jon N. Kerr

Readability of 10‐K Reports and Stock Price Crash Risk pp. 1184-1216

Chansog (Francis) Kim, Ke Wang and Liandong Zhang

Volume 36, issue 1, 2019

Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis pp. 7-49

Hervé Stolowy, Yves Gendron, Jodie Moll and Luc Paugam

Information Asymmetries about Measurement Quality pp. 50-71

Jonathan Glover and Carolyn B. Levine

Discussion of “Information Asymmetries about Measurement Quality” pp. 72-81

Ranjani Krishnan

Auditing Goodwill in the Post‐Amortization Era: Challenges for Auditors pp. 82-107

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

Kathryn Kadous and Yuepin (Daniel) Zhou

Discussion of “How Does Intrinsic Motivation Improve Auditor Judgment in Complex Audit Tasks?” pp. 132-138

Ann Vanstraelen

Nonrecurring Items in Debt Contracts pp. 139-167

Anne Beatty, Lin Cheng and Tzachi Zach

Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover pp. 168-197

Joanna Shuang Wu and Ivy Xiying Zhang

Do Investors Respond to Explanatory Language Included in Unqualified Audit Reports? pp. 198-229

Keith Czerney, Jaime J. Schmidt and Anne M. Thompson

Corporate Tax Aggressiveness and Insider Trading pp. 230-258

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

T. J. Atwood and Christina Lewellen

Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality pp. 295-325

Brian Bratten, Monika Causholli and Thomas C. Omer

Tax Reporting Behavior Under Audit Certainty pp. 326-358

Benjamin C. Ayers, Jeri K. Seidman and Erin M. Towery

Do Corporate Site Visits Impact Stock Prices? pp. 359-388

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

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

Sebastian Firk, Torben Schmidt and Michael Wolff

The Multiplicity of Performance Management Systems: Heterogeneity in Multinational Corporations and Management Sense‐Making pp. 451-485

David J. Cooper, Mahmoud Ezzamel and Keith Robson

Stakeholder Orientations and Cost Management pp. 486-512

Xiaotao (Kelvin) Liu, Xiaoxia Liu and Colin D. Reid

EBITDA and Managers' Investment and Leverage Choices pp. 513-546

Oded Rozenbaum