Contemporary Accounting Research

1984 - 2021

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Volume 33, issue 4, 2016

Management Influence on Investors: Evidence from Shareholder Votes on the Frequency of Say on Pay pp. 1337-1374

Fabrizio Ferri and David Oesch

Honor Among Thieves: Open Internal Reporting and Managerial Collusion pp. 1375-1402

John H. Evans, Donald V. Moser, Andrew H. Newman and Bryan R. Stikeleather

Discussion of “Honor Among Thieves: Open Internal Reporting and Managerial Collusion†pp. 1403-1410

Jonathan Glover and Eunhee Kim

Communicated Values as Informal Controls: Promoting Quality While Undermining Productivity? pp. 1411-1434

Steven J. Kachelmeier, Todd A. Thornock and Michael G. Williamson

Discussion of “Communicated Values as Informal Controls: Promoting Quality While Undermining Productivity?†pp. 1435-1439

R. Lynn Hannan

Targets' Tax Shelter Participation and Takeover Premiums pp. 1440-1472

Travis Chow, Kenneth J. Klassen and Yanju Liu

Discussion of “Target's Tax Shelter Participation and Takeover Premiums†pp. 1473-1488

Terry Shevlin

Budgeting in Times of Economic Crisis pp. 1489-1517

Sebastian D. Becker, Matthias D. Mahlendorf, Utz Schäffer and Mario Thaten

Reexamining Growth Effects: Are All Types of Asset Growth the Same? pp. 1518-1548

Sean Shun Cao

Intra†Industry Information Transfers and the Post†Earnings Announcement Drift pp. 1549-1575

Tunde Kovacs

Institutional Pressures to Provide Social Benefits and the Earnings Management Behavior of Nonprofits: Evidence from the U.S. Hospital Industry pp. 1576-1600

Brian Vansant

Director Monitoring of Expense Misreporting in Nonprofit Organizations: The Effects of Expense Disclosure Transparency, Donor Evaluation Focus and Organization Performance pp. 1601-1624

Qiu Chen

Audit Pricing for Strategic Alliances: An Incomplete Contract Perspective pp. 1625-1647

Sebahattin Demirkan and Nan Zhou

Understanding Audit Quality: Insights from Audit Professionals and Investors pp. 1648-1684

Brant E. Christensen, Steven M. Glover, Thomas C. Omer and Marjorie K. Shelley

The Earnings Quality Information Content of Dividend Policies and Audit Pricing pp. 1685-1719

Bradley P. Lawson and Dechun Wang

CEO Overconfidence and Stock Price Crash Risk pp. 1720-1749

Jeong†Bon Kim, Zheng Wang and Liandong Zhang

Volume 33, issue 3, 2016

The Implicit Incentive Effects of Horizontal Monitoring and Team Member Dependence on Individual Performance pp. 889-919

Karen L. Sedatole, Amy M. Swaney and Alexander Woods

Private Intermediary Innovation and Market Liquidity: Evidence from the Pink Sheets® Market pp. 920-948

John Jiang, Kathy R. Petroni and Isabel Yanyan Wang

Why We Should Stop Being Surprised that Lightly Regulated Markets Fall Short of the SEC's Goals for Market Quality: A Discussion of “Private Intermediary Innovation and Market Liquidity†pp. 949-960

Robert Bloomfield

Accounting Conservatism and Performance Covenants: A Signaling Approach pp. 961-988

Jeffrey L. Callen, Feng Chen, Yiwei Dou and Baohua Xin

Multiple Information Signals in the Market for Charitable Donations pp. 989-1012

Erica E. Harris and Daniel G. Neely

Is Tax Avoidance Associated with Economically Significant Rent Extraction among U.S. Firms? pp. 1013-1043

Bradley S. Blaylock

Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre†and Post†FIN 48 Periods pp. 1044-1074

Sanjay Gupta, Rick C. Laux and Daniel P. Lynch

To Comply or Not to Comply: Understanding the Discretion in Reporting Public Float and SEC Regulations pp. 1075-1100

Feng Gao

Abnormal Accruals and Managerial Intent: Evidence from the Timing of Merger Announcements and Completions pp. 1101-1135

Henock Louis and Amy X. Sun

Commitment and Cost of Equity Capital: An Examination of Timely Balance Sheet Disclosure in Earnings Announcements pp. 1136-1171

Mark E. Evans

Career Concerns and Management Earnings Guidance pp. 1172-1198

Suil Pae, Chang Joon Song and Andrew C. Yi

CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance Versus in Form pp. 1199-1237

Ling Lei Lisic, Terry L. Neal, Ivy Xiying Zhang and Yan Zhang

Corporate Governance and the Information Content of Earnings Announcements: A Cross†Country Analysis pp. 1238-1266

Sie Ting Lau, Keshab Shrestha and Jing Yu

International Evidence on the Matching Between Revenues and Expenses pp. 1267-1297

Wen He and Yaowen Shan

The Role of Similar Accounting Standards In Cross†Border Mergers and Acquisitions pp. 1298-1330

Jere R. Francis, Shawn X. Huang and Inder K. Khurana

Volume 33, issue 2, 2016

Tax Avoidance and the Implications of Weak Internal Controls pp. 449-486

Andrew M. Bauer

Forecasting Risk in Earnings pp. 487-525

Theodosia Konstantinidi and Peter F. Pope

Additional Information in Accounting Reports: Effects on Management Decisions and Subjective Performance Evaluations Under Causal Ambiguity pp. 526-550

Joan Luft, Michael D. Shields and Tyler F. Thomas

Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports pp. 551-575

Robyn Moroney and Ken T. Trotman

Were Information Intermediaries Sensitive to the Financial Statement†Based Leading Indicators of Bank Distress Prior to the Financial Crisis? pp. 576-606

Hemang Desai, Shiva Rajgopal and Jeff Yu

Discussion of “Were Information Intermediaries Sensitive to the Financial Statement†Based Leading Indicators of Bank Distress Prior to the Financial Crisis?†pp. 607-615

Stephen G. Ryan

Earnings Management: Do Firms Play “Follow the Leader†? pp. 616-643

Brian Bratten, Jeff L. Payne and Wayne B. Thomas

The Use of Debt Covenants Worldwide: Institutional Determinants and Implications on Financial Reporting pp. 644-681

Hyun A. Hong, Mingyi Hung and Jieying Zhang

Audit Report Restrictions in Debt Covenants pp. 682-717

Krishnagopal Menon and David D. Williams

Cross†Country Evidence on the Importance of Auditor Choice to Corporate Debt Maturity pp. 718-751

Sadok El Ghoul, Omrane Guedhami, Jeffrey A. Pittman and Sorin Rizeanu

The Effect of Information on Uncertainty and the Cost of Capital pp. 752-774

David Johnstone

Discussion of “The Effect of Information on Uncertainty and the Cost of Capital†pp. 775-782

Marlene A. Plumlee

Internal Control over Financial Reporting and the Safeguarding of Corporate Resources: Evidence from the Value of Cash Holdings pp. 783-814

Xinghua Gao and Yonghong Jia

A Better Measure of Institutional Informed Trading pp. 815-850

Hui Guo and Buhui Qiu

Individualism, Uncertainty Avoidance, and Earnings Momentum in International Markets pp. 851-881

Paul Dou, Cameron Truong and Madhu Veeraraghavan

Volume 33, issue 1, 2016

A Comparison of the Tax†Motivated Income Shifting of Multinationals in Territorial and Worldwide Countries pp. 7-43

Kevin Markle

Trapped Cash and the Profitability of Foreign Acquisitions pp. 44-77

Alexander Edwards, Todd Kravet and Ryan Wilson

Corporate Political Connections and Tax Aggressiveness pp. 78-114

Chansog (Francis) Kim and Liandong Zhang

Discussion of “Corporate Political Connections and Tax Aggressiveness†pp. 115-120

Mara Faccio

Compensation in the Post†FIN 48 Period: The Case of Contracting on Tax Performance and Uncertainty pp. 121-151

Jennifer L. Brown, Katharine D. Drake and Melissa A. Martin

The Effect of Investor Status on Investors' Susceptibility to Earnings Fixation pp. 152-171

Ling L. Harris, Jessen L. Hobson and Kevin E. Jackson

March Market Madness: The Impact of Value†Irrelevant Events on the Market Pricing of Earnings News pp. 172-203

Michael S. Drake, Kurt H. Gee and Jacob R. Thornock

CEO Overconfidence and Management Forecasting pp. 204-227

Paul Hribar and Holly Yang

When Do Ineffective Audit Committee Members Experience Turnover? pp. 228-260

Steven J. Kachelmeier, Stephanie J. Rasmussen and Jaime J. Schmidt

The Influence of Mood on Subordinates’ Ability to Resist Coercive Pressure in Public Accounting pp. 261-287

Eric N. Johnson, D. Jordan Lowe and Philip M. J. Reckers

Growing Pains: Audit Quality and Office Growth pp. 288-313

Kenneth L. Bills, Quinn T. Swanquist and Robert L. Whited

Audit Hours and Unit Audit Price of Industry Specialist Auditors: Evidence from Korea pp. 314-340

Gil S. Bae, Seung UK Choi and Joon HWA Rho

What is the Relationship Between Audit Partner Busyness and Audit Quality? pp. 341-377

John Goodwin and Donghui Wu

When Does Pre†IPO Financial Reporting Trigger Post†IPO Legal Consequences? pp. 378-411

Mary Brooke Billings and Melissa Fay Lewis†Western

Accounting Conservatism and Stock Price Crash Risk: Firm†level Evidence pp. 412-441

Jeong†Bon Kim and Liandong Zhang