Contemporary Accounting Research

1984 - 2021

From John Wiley & Sons
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Volume 31, issue 4, 2014

Being a Successful Professional: An Exploration of Who Makes Partner in the Big 4 pp. 949-981

Chris Carter and Crawford Spence

Discretionary Disclosure and Efficiency of Entrepreneurial Investment pp. 982-1007

John S. Hughes and Suil Pae

Forward†Looking Voluntary Disclosure in Proxy Contests pp. 1008-1046

Stephen P. Baginski, Sarah B. Clinton and Sean T. Mcguire

Financial Reporting Quality and Labor Investment Efficiency pp. 1047-1076

Boochun Jung, Woo†Jong Lee and David P. Weber

CEO After†Tax Compensation Incentives and Corporate Tax Avoidance pp. 1077-1102

Fabio B. Gaertner

The Reputational Costs of Tax Avoidance pp. 1103-1133

John Gallemore, Edward L. Maydew and Jacob R. Thornock

We Don't Replicate Accounting Research—Or Do We? pp. 1134-1142

Steven E. Salterio

Analysts' Cash Flow Forecasts and the Decline of the Accruals Anomaly pp. 1143-1170

Partha S. Mohanram

Discussion of “Analysts’ Cash Flow Forecasts and the Decline of the Accruals Anomaly†and “Analysts’ Cash Flow Forecasts and Accrual Mispricing†pp. 1171-1190

Frank Ecker and Katherine Schipper

Analysts' Cash Flow Forecasts and Accrual Mispricing pp. 1191-1219

Suresh Radhakrishnan and Shu†Ling Wu

Debt Financing and Accounting Conservatism in Private Firms pp. 1220-1259

In†Mu Haw, Jay Junghun Lee and Woo†Jong Lee

Volume 31, issue 3, 2014

Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt pp. 639-657

Luc Quadackers, Tom Groot and Arnold Wright

How Do Auditors Address Control Deficiencies that Bias Accounting Estimates? pp. 658-680

Elaine G. Mauldin and Christopher J. Wolfe

Future Nonaudit Service Fees and Audit Quality pp. 681-712

Monika Causholli, Dennis J. Chambers and Jeff L. Payne

Separating the Political and Technical: Accounting Standard†Setting and Purification pp. 713-747

Joni J. Young

The Nominating Committee Process: A Qualitative Examination of Board Independence and Formalization pp. 748-786

Richard Clune, Dana R. Hermanson, James G. Tompkins and Zhongxia (Shelly) Ye

Chief Financial Officers as Inside Directors pp. 787-817

Jean C. Bedard, Rani Hoitash and Udi Hoitash

The Sarbanes†Oxley Act and Exit Strategies of Private Firms pp. 818-850

Francesco Bova, Miguel Minutti†Meza, Gordon Richardson and Dushyantkumar Vyas

Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks pp. 851-875

Jeong†Bon Kim and Liandong Zhang

Information Precision and Long†Run Performance of Initial Public Offerings pp. 876-910

Frank Ecker

The Timeliness of the Bond Market Reaction to Bad Earnings News pp. 911-936

Mark L. Defond and Jieying Zhang

Volume 31, issue 2, 2014

Accounting and Sweatshops: Enabling Coordination and Control in Low†Price Apparel Production Chains pp. 322-346

Dean Neu, Abu Shiraz Rahaman and Jeff Everett

Discussion of “Accounting and Sweatshops: Enabling Coordination and Control in Low†Price Apparel Production Chains†pp. 347-353

Jan Mouritsen

The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud pp. 354-397

Hervé Stolowy, Martin Messner, Thomas Jeanjean and C. Richard Baker

Information Acquisition and Opportunistic Behavior in Managerial Reporting pp. 398-419

Bryan K. Church, R. Lynn Hannan and Xi (Jason) Kuang

The Impact of Authority on Reporting Behavior, Rationalization and Affect pp. 420-443

Brian W. Mayhew and Pamela R. Murphy

The Interactive Effects of Internal Control Audits and Manager Legal Liability on Managers’ Internal Controls Decisions, Investor Confidence, and Market Prices pp. 444-468

Yi†Jing Wu and Brad Tuttle

A Theory on the Discontinuity in Earnings Distributions pp. 469-497

Wei Li

The Shapes of Scaled Earnings Histograms Are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings per Share pp. 498-521

Bjørn Jørgensen, Yong Gyu Lee and Steve Rock

Discussion of “The Shapes of Scaled Earnings Histograms are Not Due to Scaling and Sample Selection: Evidence from Distributions of Reported Earnings Per Share†pp. 522-530

David Burgstahler

Auditor†in†Charge Characteristics and Going†concern Reporting pp. 531-550

Stefan Sundgren and Tobias Svanström

Operating Leases and Credit Assessments pp. 551-580

Jennifer Altamuro, Rick Johnston, Shailendra Pandit and Haiwen (Helen) Zhang

Forecasting Sales: A Model and Some Evidence from the Retail Industry pp. 581-608

Asher B. Curtis, Russell J. Lundholm and Sarah E. Mcvay

The Double Entry Constraint, Structural Modeling and Econometric Estimation pp. 609-628

Demetris Christodoulou and Stuart McLeay

Volume 31, issue 1, 2014

The Predictive Ability of Fair Values for Future Financial Performance of Commercial Banks and the Relation of Predictive Ability to Banks' Share Prices pp. 13-44

Mark E. Evans, Leslie Hodder and Patrick E. Hopkins

The Effects of Presentation Salience and Measurement Subjectivity on Nonprofessional Investors' Fair Value Judgments pp. 45-66

Shana M. Clor†Proell, Chad A. Proell and Terry D. Warfield

Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers? pp. 67-102

Theodore E. Christensen, Michael S. Drake and Jacob R. Thornock

CEO Pay†for†Complexity and the Risk of Managerial Diversion from Multinational Diversification pp. 103-135

Dirk E. Black, Shane S. Dikolli and Scott D. Dyreng

Board Monitoring and Endogenous Information Asymmetry pp. 136-151

Jie Joyce Tian

Executive Pay–Performance Sensitivity and Litigation pp. 152-177

Zhonglan Dai, Li Jin and Weining Zhang

Equity Incentives and Internal Control Weaknesses pp. 178-201

Steven Balsam, Wei Jiang and Bo Lu

Timeliness of Analysts' Forecasts: The Information Content of Delayed Forecasts pp. 202-229

Pervin K. Shroff, Ramgopal Venkataraman and Baohua Xin

A Big 4 Firm's Use of Information Technology to Control the Audit Process: How an Audit Support System is Changing Auditor Behavior pp. 230-252

Carlin Dowling and Stewart a. Leech

Implications of Insufficient and Excess Cash for Future Performance pp. 253-283

Derek K. Oler and Marc P. Picconi

Does Corporate Tax Aggressiveness Influence Audit Pricing? pp. 284-308

Michael P. Donohoe and W. Robert Knechel

Volume 30, issue 4, 2013

Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis pp. 1264-1295

Ryan Baxter, Jean C. Bedard, Rani Hoitash and Ari Yezegel

Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk Taking pp. 1296-1332

Daniel A. Cohen, Aiyesha Dey and Thomas z. Lys

Discussion of Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk Taking pp. 1333-1343

Frank H. Selto and Marc Cussatt

Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence pp. 1344-1372

Anwer S. Ahmed, Michael Neel and Dechun Wang

Mandatory IFRS Adoption and Financial Statement Comparability pp. 1373-1400

Francois Brochet, Alan D. Jagolinzer and Edward J. Riedl

Turning Up the Volume: An Experimental Investigation of the Role of Mutual Monitoring in Tournaments pp. 1401-1426

R. Lynn Hannan, Kristy L. Towry and Yue (May) Zhang

The Effect of Enterprise Systems Implementation on the Firm Information Environment pp. 1427-1461

Carlos‐Alberto Dorantes, Chan Li, Gary F. Peters and Vernon J. Richardson

Voluntary Reporting Incentives and Reporting Quality: Evidence from A Reporting Regime Change for Private Firms in Taiwan pp. 1462-1489

Wuchun Chi, Dan Dhaliwal, Oliver Zhen Li and Tzong‐Huei Lin

Home Country Investor Protection, Ownership Structure and Cross‐Listed Firms' Compliance with SOX‐Mandated Internal Control Deficiency Disclosures pp. 1490-1523

Guojin Gong, Bin Ke and Yong Yu

Credit Ratings and CEO Risk‐Taking Incentives pp. 1524-1559

Yu Flora Kuang and Bo Qin

Earnings Non‐Synchronicity and Voluntary Disclosure pp. 1560-1589

Guojin Gong, Laura Yue Li and Ling Zhou

Auditor Fees and Fraud Firms pp. 1590-1625

Ariel Markelevich and Rebecca L. Rosner

Office Size of Big 4 Auditors and Client Restatements pp. 1626-1661

Jere R. Francis, Paul N. Michas and Michael D. Yu

Volume 30, issue 3, 2013

How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice? pp. 864-890

Krista Fiolleau, Kris Hoang, Karim Jamal and Shyam Sunder

Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China pp. 891-921

Zhifeng Yang

Discussion of “Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China†pp. 922-924

Zhaoyang Gu

The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers pp. 925-961

Margaret A. Abernethy, Jan Bouwens and Laurence Van Lent

Discussion of “The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers†pp. 962-969

Wim A. Van Der Stede

Auditor Reporting under Section 404: The Association between the Internal Control and Going Concern Audit Opinions pp. 970-995

Beng Wee Goh, Jayanthi Krishnan and Dan Li

Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach pp. 996-1026

Bok Baik, Joon Chae, Sunhwa Choi and David B. Farber

Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality? pp. 1027-1062

Ed deHaan, Frank Hodge and Terry Shevlin

A Commitment†Based Explanation for Outsourcing Multiple Tasks pp. 1063-1081

Pei†Cheng Liao and Suresh Radhakrishnan

Accounting Conservatism and Debt Contracts: Efficient Liquidation and Covenant Renegotiation pp. 1082-1098

Jing Li

Changes in the Funded Status of Retirement Plans after the Adoption of SFAS No. 158: Economic Improvement or Balance Sheet Management pp. 1099-1132

Denise A. Jones

Did SOX Section 404 Make Firms Less Opaque? Evidence from Cross†Listed Firms pp. 1133-1165

Stefan Arping and Zacharias Sautner

Family Ownership and CEO Turnovers pp. 1166-1190

Xia Chen, Qiang Cheng and Zhonglan Dai

The Economics of Setting Auditing Standards pp. 1191-1215

Minlei Ye and Dan A. Simunic

Discussion of “The Economics of Setting Auditing Standards†pp. 1216-1222

Judson Caskey

Internal Auditing and Corruption within Government: The Case of the Canadian Sponsorship Program pp. 1223-1250

Dean Neu, Jeff Everett and Abu Shiraz Rahaman

Volume 30, issue 2, 2013

Are Analysts' Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts? pp. 438-465

Andrew C. Call, Shuping Chen and Yen H. Tong

Discussion of “Are Analysts' Cash Flow Forecasts Naïve Extensions of Their Own Earnings Forecasts?†pp. 466-481

Claudine Mangen

Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs pp. 482-516

Nilabhra Bhattacharya, Hemang Desai and Kumar Venkataraman

Deferred Revenues and the Matching of Revenues and Expenses pp. 517-548

Rachna Prakash and Nishi Sinha

Time†Varying Earnings Persistence and the Delayed Stock Return Reaction to Earnings Announcements pp. 549-578

Changling Chen

Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions pp. 579-606

Allen D. Blay and Marshall A. Geiger

Soft†Talk Management Cash Flow Forecasts: Bias, Quality, and Stock Price Effects pp. 607-644

Michael Dambra, Charles E. Wasley and Joanna Shuang Wu

Earnings Smoothing Activities of Firms to Manage Credit Ratings pp. 645-676

Boochun Jung, Naomi Soderstrom and Yanhua Sunny Yang

Voluntary Disclosure and Investment pp. 677-696

Xiaoyan Wen

The Impact of Firm Characteristics on Trading Volume Reaction to the Earnings Reconciliation from IFRS to U.S. GAAP pp. 697-718

Lucy Huajing Chen and Heibatollah Sami

Target Financial Reporting Quality and M&A Deals that Go Bust pp. 719-749

Hollis A. Skaife and Daniel D. Wangerin

Accounting Restatements and External Financing Choices pp. 750-779

Xia Chen, Qiang Cheng and Alvis K. Lo

Business Strategy, Financial Reporting Irregularities, and Audit Effort pp. 780-817

Kathleen A. Bentley, Thomas C. Omer and Nathan Y. Sharp

Dividend Policy at Firms Accused of Accounting Fraud pp. 818-850

Judson Caskey and Michelle Hanlon

Volume 30, issue 1, 2013

Labor Unions and Management’s Incentive to Signal a Negative Outlook pp. 14-41

Francesco Bova

Extended Dividend, Cash Flow, and Residual Income Valuation Models: Accounting for Deviations from Ideal Conditions pp. 42-79

Nicolas Heinrichs, Dieter Hess, Carsten Homburg, Michael Lorenz and Soenke Sievers

Valuation Model Use and the Price Target Performance of Sell†Side Equity Analysts pp. 80-115

Cristi A. Gleason, W. Bruce Johnson and Haidan Li

Corporate Risk Management and Hedge Accounting pp. 116-139

Argyro Panaretou, Mark Shackleton and Paul A Taylor

Does Information Asymmetry Matter to Equity Pricing? Evidence from Firms’ Geographic Location pp. 140-181

Sadok El Ghoul, Omrane Guedhami, Yang Ni, Jeffrey Pittman and Samir Saadi

How Do Auditors Behave During Periods of Market Euphoria? The Case of Internet IPOs pp. 182-214

Andrew J. Leone, Sarah Rice, Joseph P. Weber and Michael Willenborg

The Conservatism Principle and the Asymmetric Timeliness of Earnings: An Event†Based Approach pp. 215-241

Pervin K. Shroff, Ramgopal Venkataraman and Suning Zhang

Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation pp. 242-268

Dain Donelson, John M. Mcinnis and Richard D. Mergenthaler

Accounting Quality, Stock Price Delay, and Future Stock Returns pp. 269-295

Jeffrey L. Callen, Mozaffar Khan and Hai Lu

The Effect of External Monitoring on Accrual†Based and Real Earnings Management: Evidence from Venture†Backed Initial Public Offerings pp. 296-324

Wan Wongsunwai

Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries pp. 325-355

Jere R. Francis, Paul N. Michas and Scott E. Seavey

Does Disclosure Regulation Work? Evidence from International IPO Markets pp. 356-387

Charles Shi, Kuntara Pukthuanthong and Thomas Walker

Does Mandatory IFRS Adoption Improve the Information Environment? pp. 388-423

Joanne Horton, George Serafeim and Ioanna Serafeim