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 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

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

Robert Pawlewicz

Relative Performance Evaluation and the Ratchet Effect pp. 1702-1731

Pablo Casas‐Arce, Martin Holzhacker, Matthias D. Mahlendorf and Michal Matějka

The Monitoring Effectiveness of Co‐opted Audit Committees pp. 1732-1765

Cory A. Cassell, Linda A. Myers, Roy Schmardebeck and Jian Zhou

Getting Comfortable on Audits: Understanding Firms’ Usage of Forensic Specialists pp. 1766-1797

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

Ann G. Backof, Tina D. Carpenter and Jane Thayer

Do Analysts’ Cash Flow Forecasts Improve Their Target Price Accuracy? pp. 1816-1842

Noor A. Hashim and Norman C. Strong

Do Analysts Gain an Informational Advantage by Visiting Listed Companies? pp. 1843-1867

Bing Han, Dongmin Kong and Shasha Liu

An Evaluation of Alternative Market‐Based Transfer Prices pp. 1868-1887

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

Lukas Goretzki, Erik Strauss and Leona Wiegmann

The Information Content of Tax Expense: A Discount Rate Explanation pp. 1917-1940

Erin Henry

Do Political Connections Weaken Tax Enforcement Effectiveness? pp. 1941-1972

Kenny Z. Lin, Lillian F. Mills, Fang Zhang and Yongbo Li

When an Executive Departs: An Informational Content Story pp. 1973-1998

Seunghan Nam, Joshua Ronen and Tavy Ronen

Renegotiations of Target CEOs' Personal Benefits During Mergers and Acquisitions pp. 1999-2029

Paige H. Patrick

Do Securities Class Actions Deter Misreporting? pp. 2030-2057

Justin Hopkins

The Monitoring Effect of More Frequent Disclosure pp. 2058-2081

Benedikt Downar, Jürgen Ernstberger and Benedikt Link

How Important are Dividend Signals in Assessing Earnings Persistence? pp. 2082-2105

Carsten Homburg, Christian Müller and Julia Nasev

Industry Effects in Firm and Segment Profitability Forecasting pp. 2106-2130

David Schröder and Andrew Yim

CEO Inside Debt and Accounting Conservatism pp. 2131-2159

Cong Wang, Fei Xie and Xiangang Xin

Does Accounting Conservatism Reduce Overpricing Caused by Short‐Sales Constraints? pp. 2160-2190

Christina Mashruwala and Shamin Mashruwala

The Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps pp. 2191-2224

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

Ahrum Choi, Jong‐Hag Choi and Byungcherl Charlie Sohn

Volume 35, issue 3, 2018

Labor Unions and Income Smoothing pp. 1201-1228

Sophia J. W. Hamm, Boochun Jung and Woo‐Jong Lee

Gambling Attitudes and Financial Misreporting pp. 1229-1261

Dane M. Christensen, Keith L. Jones and David G. Kenchington

Expensing Versus Capitalization pp. 1262-1278

Tong Lu and Konduru Sivaramakrishnan

CEO Power and Relative Performance Evaluation pp. 1279-1296

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

Omiros Georgiou

Parents’ Use of Subsidiaries to “Push Down” Earnings Management: Evidence from Italy pp. 1332-1362

Massimiliano Bonacchi, Fabrizio Cipollini and Paul Zarowin

Director Tenure Diversity and Board Monitoring Effectiveness pp. 1363-1394

Na Li and Aida Sijamic Wahid

Does FIN 48 Improve Firms' Estimates of Tax Reserves? pp. 1395-1429

Cristi A. Gleason, Lillian F. Mills and Michelle L. Nessa

The Psychology of Billing pp. 1430-1454

Victoria J. Hansen, Scott B. Jackson, Tammie J. Schaefer and Bryan W. Stewart

Discussion of “The Psychology of Billing” pp. 1455-1463

Diana Falsetta and Steven E. Kaplan

Relating Product Prices to Long‐Run Marginal Cost: Evidence from Solar Photovoltaic Modules pp. 1464-1498

Stefan Reichelstein and Anshuman Sahoo

Discussion of “Relating Product Prices to Long‐Run Marginal Cost: Evidence from Solar Photovoltaic Modules” pp. 1499-1504

John E. Parsons

Do Mutual Fund Investors Care About Auditor Quality? pp. 1505-1532

Bradley A. Goldie, Lei Li and Adi Masli

Auditors’ Joint Engagements and Audit Quality: Evidence from Italian Private Companies pp. 1533-1577

Pietro A. Bianchi

Can Shareholders Be at Rest after Adopting Clawback Provisions? Evidence from Stock Price Crash Risk pp. 1578-1615

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

Najah Attig and Sadok El Ghoul

Volume 35, issue 2, 2018

State‐Owned Enterprises, Competition, and Disclosure pp. 596-621

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

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

Lisa Baudot

The Effect of Individual and Pooled Profit Sharing Plans on Honesty in Managerial Reporting pp. 696-715

Charles Boster, Michael Majerczyk and Yu Tian

Performance Measure Aggregation in Multi‐Task Agencies pp. 716-733

Florin Şabac and Junwook Yoo

Exchange‐Sponsored Analyst Coverage pp. 734-766

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

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

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

Devan Mescall and Kenneth J. Klassen

Business Ties and Information Advantage: Evidence from Mutual Fund Trading pp. 866-897

Ying Duan, Edith S. Hotchkiss and Yawen Jiao

Insider Trading Restrictions and Insiders’ Supply of Information: Evidence from Earnings Smoothing pp. 898-929

Ivy Xiying Zhang and Yong Zhang

Expertise Rents from Insider Trading for Financial Experts on Audit Committees pp. 930-955

Scott Duellman, Jun Guo, Yan Zhang and Nan Zhou

Auditor Experience and the Timeliness of Litigation Loss Contingency Disclosures* pp. 956-979

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

Nicole S. Wright and Sudip Bhattacharjee

Blockholder Exit Threats and Financial Reporting Quality pp. 1004-1028

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

Grace Pownall and Maria Wieczynska

Accruals Quality, Stock Return Seasonality, and the Cost of Equity Capital: International Evidence pp. 1067-1101

Lijuan Zhang and Mark Wilson

Internal Control and Operational Efficiency pp. 1102-1139

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

Hsihui Chang, Jengfang Chen, Shu‐Wei Hsu and Raj Mashruwala

Loan Sales and Borrowers’ Accounting Conservatism pp. 1166-1194

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

H. Scott Asay

Subjectivity in Professionals' Incentive Systems: Differences between Promotion‐ and Performance‐Based Assessments pp. 31-57

Jasmijn C. Bol and Justin Leiby

Management Controls that Anchor other Organizational Practices pp. 58-86

Thomas Ahrens

Conflicting Transfer Pricing Incentives and the Role of Coordination pp. 87-116

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

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

Jeffrey Hales

Financial Statement Comparability and the Efficiency of Acquisition Decisions pp. 164-202

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

April Klein

Acquirer Internal Control Weaknesses in the Market for Corporate Control pp. 211-244

Masako Darrough, Rong Huang and Emanuel Zur

Accounting Comparability, Audit Effort, and Audit Outcomes pp. 245-276

Joseph H. Zhang

Awareness of SEC Enforcement and Auditor Reporting Decisions pp. 277-313

Mark L. Defond, Jere R. Francis and Nicholas J. Hallman

The Effects of Multitasking on Auditors’ Judgment Quality pp. 314-333

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

Brian C. Fitzgerald, Thomas C. Omer and Anne M. Thompson

Auditor Face‐Work at the Annual General Meeting pp. 365-393

Gustav Johed and Bino Catasús

Public Company Audits and City‐Specific Labor Characteristics pp. 394-433

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

Hagit Levy, Ron Shalev and Emanuel Zur

Lenders’ Response to Peer and Customer Restatements pp. 464-493

Rebecca Files and Umit G. Gurun

Balance Sheet Conservatism and Debt Contracting pp. 494-524

Jayanthi Sunder, Shyam V. Sunder and Jingjing Zhang

The Real Effects of Real Earnings Management: Evidence from Innovation pp. 525-557

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

Inder K. Khurana, Raynolde Pereira and Eliza (Xia) Zhang