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 29, issue 4, 2012

The Extent of Implicit Taxes at the Corporate Level and the Effect of TRA86 pp. 1021-1059

Ross Jennings, Connie D. Weaver and William J. Mayew

Transfer Pricing or Formula Apportionment? Tax†Induced Distortions of Multinationals’ Investment and Production Decisions pp. 1060-1086

Jan Thomas Martini, Rainer Niemann and Dirk Simons

The Interplay of Interpersonal Affect and Source Reliability on Auditors’ Inventory Judgments pp. 1087-1108

Sudip Bhattacharjee, Kimberly K. Moreno and Tracey Riley

Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes†Oxley Get It Wrong? pp. 1109-1136

Douglas F. Prawitt, Nathan Y. Sharp and David A. Wood

The Effect of Quarterly Report Readability on Information Efficiency of Stock Prices pp. 1137-1170

Yen†Jung Lee

Audit Market Concentration and Auditor Tolerance for Earnings Management pp. 1171-1203

Jeff P. Boone, Inder K. Khurana and K.K. Raman

Do Voting Rights Matter? Evidence From the Adoption of Equity†Based Compensation Plans pp. 1204-1236

Sudhakar V. Balachandran, Peter Joos and Joseph Weber

Discussion of “Do Voting Rights Matter? Evidence from the Adoption of Equity†Based Compensation Plans†pp. 1237-1248

Christopher Armstrong and Terrence Blackburne

Value of Cash Holdings and Accounting Conservatism pp. 1249-1271

Henock Louis, Amy X. Sun and Oktay Urcan

Volume 29, issue 3, 2012

The Compensation Committee Process pp. 666-709

Dana R. Hermanson, James G. Tompkins, Rajaram Veliyath and Zhongxia (Shelly) Ye

Management Guidance and the Underpricing of Seasoned Equity Offerings pp. 710-737

Oliver Zhen Li and Zili Zhuang

The Effects of Governance on the Accuracy of Charitable Expenses Reported by Nonprofit Organizations pp. 738-767

Michelle H. Yetman and Robert J. Yetman

Internal Control Material Weaknesses and CFO Compensation pp. 768-803

Rani Hoitash, Udi Hoitash and Karla M. Johnstone

Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A pp. 804-837

Angela K. Davis and ISHO TAMA†Sweet

Disclosure Outlets and Corporate Financial Communication: A Discussion of “Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A†pp. 838-844

William J. Mayew

Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language pp. 845-868

Angela K. Davis, Jeremy Piger and Lisa M. Sedor

The Social Structure of Communication in Major Accounting Research Journals pp. 869-909

Sarah E. Bonner, James W. Hesford, Wim A. van der Stede and S. Mark Young

Managers’ Ethical Evaluations of Earnings Management and Its Consequences pp. 910-927

Eric N. Johnson, Gary M. Fleischman, Sean Valentine and Kenton B. Walker

The Effect of Foreign Reinvestment and Financial Reporting Incentives on Cross†Jurisdictional Income Shifting pp. 928-955

Kenneth J. Klassen and Stacie Kelley Laplante

Does Company Reputation Matter for Financial Reporting Quality? Evidence from Restatements pp. 956-990

Ying Cao, Linda A. Myers and Thomas C. Omer

Investors’ Reliance on Analysts’ Stock Recommendations and Mitigating Mechanisms for Potential Overreliance pp. 991-1012

Khim Kelly, Bernardine Low, HUN†TONG Tan and SEET†KOH Tan

Volume 29, issue 2, 2012

Ships Passing in the Night: Highlighting Complementary Accounting Research Across Paradigms pp. 360-360

Steven E. Salterio

Investor Reactions to Contrasts Between the Earnings Preannouncements of Peer Firms pp. 361-381

Mario J. Maletta and Yue (may) Zhang

Interactive Discretionary Disclosures pp. 382-397

Bjørn Jørgensen and Michael T. Kirschenheiter

Discussion of “Interactive Discretionary Disclosures†pp. 398-402

Phillip C. Stocken

Information Environment, Dividend Changes, and Signaling: Evidence from ADR Firms pp. 403-431

Raj Aggarwal, Jian Cao and Feng Chen

The Effects of Preventive and Detective Controls on Employee Performance and Motivation pp. 432-452

Margaret H. Christ, Scott A. Emett, Scott L. Summers and David A. Wood

Board Monitoring, Consulting, and Reward Structures pp. 453-486

George Drymiotes and Konduru Sivaramakrishnan

An Inductive Typology of Auditing Research pp. 487-504

Cã‰dric Lesage and Heidi Wechtler

Conflict of Interest or Information Sharing? Evidence from Affiliated Analyst Performance in Korea pp. 505-537

Youngdeok Lim and Kooyul Jung

Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China pp. 538-562

Xianjie He, T.J. Wong and Danqing Young

Performance Spillover in a Multitask Environment pp. 563-589

Gary Hecht, Ivo Tafkov and Kristy L. Towry

Managers’ Incorporation of the Value of Real Options into Their Long†Term Investment Decisions: An Experimental Investigation pp. 590-620

Christine A. Denison, Anne M. Farrell and Kevin E. Jackson

R&D Intensity and the Value of Analysts’ Recommendations pp. 621-654

Dan Palmon and Ari Yezegel

Volume 29, issue 1, 2012

Accounting and Undocumented Work pp. 13-37

Dean Neu

Accounting Conservatism, Aggregation, and Information Quality pp. 38-56

Qintao Fan and Xiao†Jun Zhang

Auditors’ Organizational Form, Legal Liability, and Reporting Conservatism: Evidence from China pp. 57-93

Michael Firth, Phyllis L. L. Mo and Raymond M. K. Wong

Audit Fee Reductions from Internal Audit†Provided Assistance: The Incremental Impact of Internal Audit Characteristics pp. 94-118

Lawrence J. Abbott, Susan Parker and Gary F. Peters

Frictions in the CEO Labor Market: The Role of Talent Agents in CEO Compensation pp. 119-151

Shivaram Rajgopal, Daniel Taylor and Mohan Venkatachalam

The Effect of Type of Internal Control Report on Users’ Confidence in the Accompanying Financial Statement Audit Report pp. 152-175

Stephen Kwaku Asare and Arnold Wright

The Effect of Imprecise Information on Incentives and Team Production pp. 176-190

Naomi R. Rothenberg

Insider Trading and Earnings Management in Distressed Firms pp. 191-220

Messod D. Beneish, Eric Press and Mark E. Vargus

A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin pp. 221-251

Ivo Ph. Jansen, Sundaresh Ramnath and Teri Lombardi Yohn

The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs pp. 252-282

Clara Xiaoling Chen, Hai Lu and Theodore Sougiannis

Founder Succession and Accounting Properties pp. 283-311

Joseph P.H. Fan, T.J. Wong and Tianyu Zhang

Audit Partner Specialization and Audit Fees: Some Evidence from Sweden pp. 312-340

Mikko Zerni

Discussion of “Audit Partner Specialization and Audit Fees: Some Evidence from Sweden†pp. 341-348

Jean C. Bedard

Volume 28, issue 5, 2011

Real Options in the Motion Picture Industry: Evidence from Film Marketing and Sequels pp. 1438-1466

James Jianxin Gong, Wim A. Van der Stede and S. Mark Young

Board Independence, Executive Pay, and the Adoption of Pet Projects pp. 1467-1483

Volker Laux and Brian Mittendorf

Do Auditor†Provided Tax Services Improve the Estimate of Tax Reserves? pp. 1484-1509

Cristi A. Gleason and Lillian F. Mills

The Effects of Recurring and Nonrecurring Tax, Audit†Related, and Other Nonaudit Services on Auditor Independence pp. 1510-1536

Jeffrey S. Paterson and Adrian Valencia

Is Environmental Performance a Determinant of Bond Pricing? Evidence from the U.S. Pulp and Paper and Chemical Industries pp. 1537-1561

Thomas E. Schneider

Dividing the Pie: The Influence of Managerial Discretion Extent on Bonus Pool Allocation pp. 1562-1584

Wendy J. Bailey, Gary Hecht and Kristy L. Towry

Revisiting the Relevance and Reliability of Non†GAAP Reporting: The Case of the Income Trusts pp. 1585-1609

Denis Cormier, PASCALE LAPOINTE†Antunes and Michel Magnan

Female Directors and Earnings Quality pp. 1610-1644

Bin Srinidhi, Ferdinand A. Gul and Judy Tsui

CEO Ability and Management Earnings Forecasts pp. 1645-1668

Bok Baik, David B. Farber and Sam (sunghan) Lee

Volume 28, issue 4, 2011

Twenty†Fifth Anniversary of the Contemporary Accounting Research Conference Issue pp. 1082-1084

Steven Salterio

The Relation between Expected Returns, Realized Returns, and Firm Risk Characteristics pp. 1085-1122

Christine A. Botosan, Marlene A. Plumlee and Wen He

Teams, Leaders, and Performance Measures pp. 1123-1140

Naomi R. Rothenberg

Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices pp. 1141-1179

Weili Ge, Dawn Matsumoto and Jenny Li Zhang

Discussion of “Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices†pp. 1180-1189

Susan D. Krische

Retracted: The Relationship between Perceived Tone at the Top and Earnings Quality pp. 1190-1224

James E. Hunton, Rani Hoitash and Jay C. Thibodeau

Discussion of “The Relationship between Perceived Tone at the Top and Earnings Quality†pp. 1225-1229

Jean Bédard

The Case of Sustainability Assurance: Constructing a New Assurance Service pp. 1230-1266

Brendan O’Dwyer

Double Loop Learning; or, Just Another Service to Sell: A Comment on “The Case of Sustainability Assurance: Constructing a New Assurance Service†pp. 1267-1277

Jesse Dillard

Short Interest as a Signal of Audit Risk pp. 1278-1297

Cory A. Cassell, Michael S. Drake and Stephanie J. Rasmussen

Discussion of “Short Interest as a Signal of Audit Risk†pp. 1298-1303

Marleen Willekens

Information Externalities along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements pp. 1304-1343

Shailendra Pandit, Charles E. Wasley and Tzachi Zach

Discussion of “Information Externalities along the Supply Chain: The Economic Determinants of Suppliers’ Stock Price Reaction to Their Customers’ Earnings Announcements†pp. 1344-1348

J. Richard Dietrich

Corporate Frugality: Theory, Measurement and Practice pp. 1349-1387

Shannon W. Anderson and Anne M. Lillis

Developing Good Measures to Advance Management Accounting and Control Research: A Discussion of “Corporate Frugality: Theory, Measurement, and Practice†pp. 1388-1396

Tatiana Sandino

The Use of Collaborative Interfirm Contracts in the Presence of Task and Demand Uncertainty pp. 1397-1422

Ranjani Krishnan, Fabienne Miller and Karen Sedatole

“The Use of Collaborative Interfirm Contracts in the Presence of Task and Demand Uncertaintyâ€: A Discussion pp. 1423-1428

Wai Fong Chua

Volume 28, issue 3, 2011

Employees’ Subjective Valuations of Their Stock Options: Evidence on the Distribution of Valuations and the Use of Simple Anchors pp. 747-793

Anne M. Farrell, Susan D. Krische and Karen L. Sedatole

Equity Incentives and Long†Term Value Created by SG&A Expenditure pp. 794-830

Rajiv D. Banker, Rong Huang and Ramachandran Natarajan

Discussion of “Equity Incentives and Long†Term Value Created by SG&A Expenditure†pp. 831-836

Michal Matějka

Improving Auditors’ Fraud Judgments Using a Frequency Response Mode pp. 837-858

Natalia Kochetova†Kozloski, William F. Messier and Aasmund Eilifsen

Did the Waste Management Audit Failures Signal Lower Firm†Wide Audit Quality at Arthur Andersen? pp. 859-891

Steven Cahan, Wei Zhang and David Veenman

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China pp. 892-925

Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang

Market Efficiency and the Post†Earnings Announcement Drift pp. 926-956

Dennis Y. Chung and Karel Hrazdil

Do the Benefits of Reducing Accounting Complexity Persist in Markets Prone to Bubble? pp. 957-989

Jessen L. Hobson

The Market Pricing of Special Items that are Included in versus Excluded from Street Earnings pp. 990-1017

Charles Hsu and William Kross

Integrated Information Systems and Alliance Partner Trust pp. 1018-1045

Andreas I. Nicolaou, Karen L. Sedatole and Nancy K. Lankton

Transaction Structuring and Canadian Convertible Debt pp. 1046-1071

Thomas W. Scott, Christine I. Wiedman and Heather A. Wier

Volume 28, issue 2, 2011

CEO Involvement in Selecting Board Members, Audit Committee Effectiveness, and Restatements pp. 396-430

Joseph V. Carcello, Terry L. Neal, ZOE†VONNA Palmrose and Susan Scholz

Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research pp. 431-471

Linda Smith Bamber, Orie E. Barron and Douglas E. Stevens

Transferring Risk Preferences from Taxes to Investments pp. 472-486

Diana Falsetta and Brad Tuttle

The Relative Importance of Firm Incentives versus Country Factors in the Demand for Assurance Services by Private Entities pp. 487-516

Jere R. Francis, Inder K. Khurana, Xiumin Martin and Raynolde Pereira

Corporate Governance and Earnings Management by Classification Shifting pp. 517-553

In†Mu Haw, Simon S.M. Ho and Annie Yuansha Li

Cost Information and Pricing: Empirical Evidence pp. 554-579

Sylvia Hsingwen Hsu

Discussion of “Cost Information and Pricing: Empirical Evidence†pp. 580-584

Ranjani Krishnan

Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence pp. 585-615

Jeong†Bon Kim, Dan A. Simunic, Michael T. Stein and Cheong H. Yi

Wage Negotiation, Employee Effort, and Firm Profit under Output†Based versus Fixed†Wage Incentive Contracts pp. 616-642

Xi (Jason) Kuang and Donald V. Moser

The Role of IRS Monitoring in Equity Pricing in Public Firms pp. 643-674

Sadok El Ghoul, Omrane Guedhami and Jeffrey Pittman

Direct and Indirect Effects of Internal Control Weaknesses on Accrual Quality: Evidence from a Unique Canadian Regulatory Setting pp. 675-707

Hai Lu, Gordon Richardson and Steven Salterio

Using Prototypes to Induce Experimentation and Knowledge Integration in the Development of Enabling Accounting Information pp. 708-736

Marc Wouters and Diana Roijmans

Volume 28, issue 1, 2011

Predicting Material Accounting Misstatements pp. 17-82

Patricia M. Dechow, Weili Ge, Chad R. Larson and Richard G. Sloan

Drivers and Consequences of Short†Term Production Decisions: Evidence from the Auto Industry pp. 83-123

Alexander Brüggen, Ranjani Krishnan and Karen L Sedatole

The Effect of Litigation Risk on Management Earnings Forecasts pp. 125-173

Zhiyan Cao and Ganapathi S. Narayanamoorthy

Aggregate Quasi Rents and Auditor Independence: Evidence from Audit Firm Mergers in China pp. 175-213

K. Hung Chan and Donghui Wu

Do Private Company Targets that Hire Big 4 Auditors Receive Higher Proceeds? pp. 215-262

Gus de Franco, Ilanit Gavious, Justin Y. Jin and Gordon D. Richardson

Client Stock Market Reaction to PCAOB Sanctions Against a Big 4 Auditor pp. 263-291

Carol Callaway Dee, Ayalew Lulseged and Tianming Zhang

Firm Disclosure Policy and the Choice Between Private and Public Debt pp. 293-330

Dan S. Dhaliwal, Inder K. Khurana and Raynolde Pereira

Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation pp. 331-383

Karla Johnstone, Chan Li and Kathleen Hertz Rupley