Contemporary Accounting Research

1984 - 2021

From John Wiley & Sons
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Volume 34, issue 4, 2017

The Effect of Incentive Framing and Descriptive Norms on Internal Whistleblowing pp. 1757-1778

Clara Xiaoling Chen, Jennifer E. Nichol and Flora H. Zhou

The Effects of Governance on Classification Shifting and Compensation Shielding pp. 1779-1811

Jeong Hwan Joo and Sandra L. Chamberlain

The Economic Consequences of Perk Disclosure pp. 1812-1842

Yaniv Grinstein, David Weinbaum and Nir Yehuda

Executive Bonus Target Ratcheting: Evidence from the New Executive Compensation Disclosure Rules pp. 1843-1879

Sunyoung Kim and Jae Yong Shin

The Consequences of Audit†Related Earnings Revisions pp. 1880-1914

Jacob Z. Haislip, Linda A. Myers, Susan Scholz and Timothy A. Seidel

Discussion of “The Consequences of Audit†Related Earnings Revisions†pp. 1915-1921

Sean M. Hillison and Mark E. Peecher

Audit Office Reputation Shocks from Gains and Losses of Major Industry Clients pp. 1922-1974

Jere R. Francis, Mihir N. Mehta and Wanli Zhao

Do Clients’ Enterprise Systems Affect Audit Quality and Efficiency? pp. 1975-2021

Morton Pincus, Feng Tian, Patricia Wellmeyer and Sean Xin Xu

Dividend Stickiness, Debt Covenants, and Earnings Management pp. 2022-2050

Jaewoo Kim, Kyeong Hun Lee and Erik Lie

Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders pp. 2051-2093

Dain Donelson, Ross Jennings and John Mcinnis

Managerial Ability and Credit Ratings pp. 2094-2122

Kimberly J. Cornaggia, Gopal V. Krishnan and Changjiang Wang

An Empirical Examination of the Divergence between Managers’ and Analysts’ Earnings Forecasts pp. 2123-2151

Somnath Das, Kyonghee Kim and Sukesh Patro

International Diversification, SFAS 131 and Post†Earnings†Announcement Drift pp. 2152-2178

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

Vishal P. Baloria, Carol A. Marquardt and Christine I. Wiedman

Auditors’ Response to Assessments of High Control Risk: Further Insights pp. 1340-1377

Timothy A. Seidel

Pricing and Mispricing of Accounting Fundamentals in the Time†Series and in the Cross Section pp. 1378-1417

D. Craig Nichols, James M. Wahlen and Matthew M. Wieland

Aggregate Margin Debt and the Divergence of Price from Accounting Fundamentals pp. 1418-1445

Marcus Burger and Asher Curtis

Discussion of “Aggregate Margin Debt and the Divergence of Price from Accounting Fundamentals†pp. 1446-1452

Amy P. Hutton

An Examination of the Statistical Significance and Economic Relevance of Profitability and Earnings Forecasts from Models and Analysts pp. 1453-1488

Mark E. Evans, Kenneth Njoroge and Kevin Ow Yong

Further Evidence on Consequences of Debt Covenant Violations pp. 1489-1521

Yu Gao, Mozaffar Khan and Liang Tan

Development Cost Capitalization During R&D Races pp. 1522-1546

Anja De Waegenaere, Richard C. Sansing and Jacco L. Wielhouwer

Earnings Attribution and Information Transfers pp. 1547-1579

David S. Koo, J. Julie Wu and P. Eric Yeung

Unintended Consequences of Forecast Disaggregation: A Multi†Period Perspective pp. 1580-1595

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

W. Brooke Elliott, Stephanie M. Grant and Kristina M. Rennekamp

Does High†Quality Auditing Mitigate or Encourage Private Information Collection? pp. 1622-1648

Yangyang Chen, Shibley Sadique, Bin Srinidhi and Madhu Veeraraghavan

Accounting Quality, Liquidity Risk, and Post†Earnings†Announcement Drift pp. 1649-1680

Jeff Zeyun Chen, Gerald J. Lobo and Joseph H. Zhang

Board Gender Diversity, Auditor Fees, and Auditor Choice pp. 1681-1714

Karen M. Y. Lai, Bin Srinidhi, Ferdinand A. Gul and Judy S. L. Tsui

Crash Risk and the Auditor–Client Relationship pp. 1715-1750

Jeffrey L. Callen and Xiaohua Fang

Volume 34, issue 2, 2017

Evidence of Manager Intervention to Avoid Working Capital Deficits pp. 697-725

Scott D. Dyreng, William J. Mayew and Katherine Schipper

What Have We Learned About Earnings Management? Integrating Discontinuity Evidence pp. 726-749

David Burgstahler and Elizabeth Chuk

The Relation Between Earnings Management and Non†GAAP Reporting pp. 750-782

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

George Batta and Volkan Muslu

Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements pp. 818-848

Samuel B. Bonsall, Kevin Koharki and Luke Watson

Significance of Forecast Precision: The Importance of Investors’ Expectations pp. 849-870

Kathy Rupar

Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts pp. 871-899

Shawn X. Huang, Raynolde Pereira and Changjiang Wang

Are Related Party Transactions Red Flags? pp. 900-928

Mark Kohlbeck and Brian W. Mayhew

Discussion of “Are Related Party Transactions Red Flags?†pp. 929-939

Bjørn Jørgensen 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

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

Laura W. Wang

Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard pp. 991-1025

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

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

Stephen Perreault, Thomas Kida and M. David Piercey

Did the 1998 Merger of Price Waterhouse and Coopers & Lybrand Increase Audit Quality? pp. 1071-1102

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

Lawrence J. Abbott, Katherine Gunny and Troy Pollard

Regulatory Oversight of Financial Reporting: Securities and Exchange Commission Comment Letters pp. 1128-1155

Rick Johnston and Reining Petacchi

Ambient Influences on Municipal Net Assets: Evidence from Panel Data pp. 1156-1177

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

Jeffrey Cohen, Ganesh Krishnamoorthy and Arnold Wright

Post†IFRS Revaluation Adjustments and Executive Compensation pp. 1210-1231

Kevin C. W. Chen and Feng Tang

Executive Gender Pay Gaps: The Roles of Female Risk Aversion and Board Representation pp. 1232-1264

Mary Ellen Carter, Francesca Franco and Mireia Gine

The Relevance to Investors of Greenhouse Gas Emission Disclosures pp. 1265-1297

Paul A. Griffin, David 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

Dan A. Simunic, Minlei Ye and Ping Zhang

Auditor Choice and Its Implications for Group†Affiliated Firms pp. 39-82

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

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

Gerald J. Lobo, Luc Paugam, Dana Zhang and Jean François Casta

Auditor Quality and Debt Covenants pp. 154-185

Ashok Robin, Qiang Wu and Hao Zhang

Debt Covenant Violations, Firm Financial Distress, and Auditor Actions pp. 186-215

Lori Shefchik Bhaskar, Gopal V. Krishnan and Wei Yu

Conditional Conservatism and Debt versus Equity Financing pp. 216-251

Beng Wee Goh, Chee Yeow Lim, Gerald J. Lobo and Yen H. Tong

Optimal Conservatism with Earnings Manipulation pp. 252-284

Jeremy Bertomeu, Masako Darrough and Wenjie Xue

Discussion of “Optimal Conservatism with Earnings Manipulation†pp. 285-291

John E. Core

Firms with Inconsistently Signed Earnings Surprises: Do Potential Investors Use a Counting Heuristic? pp. 292-313

Lisa Koonce and Marlys Gascho Lipe

The Market's Assessment of the Probability of Meeting or Beating the Consensus pp. 314-342

Guang Ma and Stanimir Markov

Earnings Announcement Disclosures and Changes in Analysts' Information pp. 343-373

Orie E. Barron, Donal Byard and Yong Yu

Who Herds? Who Doesn't? Estimates of Analysts’ Herding Propensity in Forecasting Earnings pp. 374-399

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

Yun Fan and Xiaotao (Kelvin) Liu

The Role of Informal Controls and a Bargaining Opponent's Emotions on Transfer Pricing Judgments pp. 427-454

Sudip Bhattacharjee and Kimberly K. Moreno

Transfer Pricing: Strategies, Practices, and Tax Minimization pp. 455-493

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

Anna Feller and Deborah Schanz

The Effect of Tax Preparation Expenses for Employees: Evidence from Germany pp. 525-554

Kay Blaufus, Frank Hechtner and Axel Möhlmann

The Effects of Vertical Pay Dispersion: Experimental Evidence in a Budget Setting pp. 555-576

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

Steven Huddart

Example†Based Reasoning and Fact†Weighting Guidance in Accounting Standards pp. 582-600

Greg Capps, Lisa Koonce and Brian J. White

Dynamic Information Disclosure pp. 601-621

Martin Dierker and Avanidhar Subrahmanyam

The Impotence of Accountability: The Relationship Between Greater Transparency and Corporate Reform pp. 622-657

Vaughan S. Radcliffe, Crawford Spence and Mitchell Stein

Accounting Comparability and Economic Outcomes of Mandatory IFRS Adoption pp. 658-690

Michael Neel