Contemporary Accounting Research A-G

H-Z

Volumes 1(1) 1984 - 9(1) 1992 and 27(1) 2010 - 40(4) 2023

Recent Updates by Year

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Wiley Online Library  |  Journal Bibliographies

Abbott, L. J., K. Gunny and T. Pollard. 2017. The impact of litigation risk on auditor pricing behavior: Evidence from reverse mergers. Contemporary Accounting Research 34(2): 1103-1127.

Abbott, L. J., S. Parker and G. F. Peters. 2012. Audit fee reductions from internal audit-provided assistance: The incremental impact of internal audit characteristics. Contemporary Accounting Research 29(1): 94-118.

Abdel-Khalik, A. R. 1986. A critique of "Market reactions to mandated interest capitalization." Contemporary Accounting Research 2(2): 242-251.

Abdel-Khalik, A. R. 1990. Specification problems with information content of earnings: Revisions and rationality of expectations and self-selection bias. Contemporary Accounting Research 7(1): 142-172.

Abdel-Khalik, A. R. 1990. The jointness of audit fees and demand for MAS: A self-selection analysis. Contemporary Accounting Research 6(2): 295-322.

Abdel-Khalik, A. R., C. Chi and D. Ghicas. 1987. Rationality of executive compensation schemes and real accounting changes. Contemporary Accounting Research 4(1): 32-60.

Abdel-Rahim, H. Y., J. Hales and D. E. Stevens. 2022. How far will managers go to look like a good steward? An examination of preferences for trustworthiness and honesty in managerial reporting. Contemporary Accounting Research 39(2): 1023-1053.

Abdolmohammadi, M. J. 1985. Bayesian inference research in auditing: Some methodological suggestions. Contemporary Accounting Research 2(1): 76-94.

Abdolmohammad, M. J. 1991. Factors affecting auditors' perceptions of applicable decision aids for various audit tasks. Contemporary Accounting Research 7(2): 535-548.

Abdolmohammadi, M. J. and P. D. Berger. 1986. A test of the accuracy of probability assessment techniques in auditing. Contemporary Accounting Research 3(1): 149-165.

Abolmohammadi, M. J. and P. D. Berger. 1986. Une exerience sur la precision des techniques d'evaluation des probabilities en verification. Contemporary Accounting Research 3(1): 166-183.

Abernathy, J. L., J. P. Klause, L. Le and A. Masli. 2023. Does greater access to employees with information technology capability improve financial reporting quality? Contemporary Accounting Research 40(3): 2071-2105.

Abernethy, M. A., F. K. Yu and B. Qin. 2019. The relation between strategy, CEO selection, and firm performance. Contemporary Accounting Research 36(3): 1575-1606.

Abernethy, M. A., J. Bouwens and L. Van Lent. 2013. The role of performance measures in the intertemporal decisions of business unit managers. Contemporary Accounting Research 30(3): 925-961.

Aburous, D. and R. Kamla. 2022. Linguistic tensions in a professional accounting field: English linguistic capital, hierarchy, prestige, and distinction among accountants. Contemporary Accounting Research 39(2): 1120-1149.

Acito, A. A., J. J. Burks and W. B. Johnson. 2019. The materiality of accounting errors: Evidence from SEC comment letters. Contemporary Accounting Research 36(2): 839-868.

Ahmed, A. S., B. E. Christensen, A. J. Olson and C. G. Yust. 2019. Déjà Vu: The effect of executives and directors with prior banking crisis experience on bank outcomes around the global financial crisis. Contemporary Accounting Research 36(2): 958-998.

Ahmed, A. S., S. Duellman and M. Grady. 2022. Political connections and the trade-off between real and accrual-based earnings management. Contemporary Accounting Research 39(4): 2730-2757.

Affleck-Graves, J., L. R. Davis and R. R. Mendenhall. 1990. Forecasts of earnings per share: Possible sources of analyst superiority and bias. Contemporary Accounting Research 6(2): 501-517.

Aggarwal, R., J. Cao and F. Chen. 2012. Information environment, dividend changes, and signaling: Evidence from ADR firms. Contemporary Accounting Research 29(2): 403-431.

Aghamolla, C. and T. Hashimoto. 2023. Managerial myopia, earnings guidance, and investment. Contemporary Accounting Research 40(1): 166-195.

Aghazadeh, S., M. K. Dodgson, Y. J. Kang and M. Peytcheva. 2021. Revealing Oz: Institutional work shaping auditors' national office consultations. Contemporary Accounting Research 38(2): 974-1008.

Aharony, J. and S. Bar-Yosef. 1987. Tests of the impact of LIFO adoption on stockholders: A stochastic dominance approach. Contemporary Accounting Research 3(2): 430-444.

Ahituv, N., J. Halpern and H. Will. 1985. Audit planning: An algorithmic approach. Contemporary Accounting Research 2(1): 95-110.

Ahmed, A. S., M. Neel and D. Wang. 2013. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence. Contemporary Accounting Research 30(4): 1344-1372.

Ahrens, T. 2018. Management controls that anchor other organizations practices. Contemporary Accounting Research 35(1): 58-86.

Akamah, H. and S. Q. Shu. 2021. Large shareholder portfolio diversification and voluntary disclosure. Contemporary Accounting Research 38(4): 2918-2950.

Albuquerque, A., B. Chen, Q. Dong and E. J. Riedl. 2019. Ex post settling up in cash compensation: New evidence. Contemporary Accounting Research 36(4): 2283-2318.

Alderman, J. and S. J. Jollineau. 2020. Can audit committee expertise increase external auditors' litigation risk? The moderating effect of audit committee independence. Contemporary Accounting Research 37(2): 717-740.

Ali, A., D. Amiram, A. Kalay and G. Sadka. 2023. Industry sensitivity to external forces and the information advantage of analysts over managers. Contemporary Accounting Research 40(2): 1107-1135.

Ali, A., M. T. Durney, J. Fisch and H. Kyung. 2023. Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc. Contemporary Accounting Research 40(3): 1641-1670.

Allee, K. D., B. Baik and Y. Roh. 2021. Detecting financial misreporting with real production activity: Evidence from an electricity consumption analysis. Contemporary Accounting Research 38(3): 1581-1615.

Allee, K. D., D. P. Lynch, K. R. Petroni and J. H. Schroeder. 2015. Do property taxes affect real operating decisions and market prices for crude oil? Contemporary Accounting Research 32(2): 736-762.

Alex, D. 1992. Discussion of "The effects of line-of-business reporting on competition in oligopoly settings". Contemporary Accounting Research 9(1): 24-28.

Allen, S. and R. Ramanan. 1990. Earnings surprises and prior insider trading: Tests of joint informativeness. Contemporary Accounting Research 6(2): 518-543.

Altamuro, J., R. Johnston, S. Pandit and H. Zhang. 2014. Operating leases and credit assessments. Contemporary Accounting Research 31(2): 551-580.

Altamuro, J. L. M., J. V. Gray and H. Zhang. 2022. Corporate integrity culture and compliance: A study of the pharmaceutical industry. Contemporary Accounting Research 39(1): 428-458.

Altiero, E. C., Y. J. Kang and M. E. Peecher. 2022. Motivated perspective taking: Why prompting auditors to take an investor's perspective makes them treat identified audit differences as less material. Contemporary Accounting Research 39(1): 339-370.

Amberger, H. J. 2023. Volatility of tax payments and dividend payouts. Contemporary Accounting Research 40(1): 451-487.

Amershi, A. H. 1986. Discussion of "A model of standard setting in auditing". Contemporary Accounting Research 3(1): 93-101.

Amershi, A. H. and P. Cheng. 1988. Implementable equilibria in accounting contexts: An exploratory study. Contemporary Accounting Research 4(2): 515-563.

Amershi, A. H. and P. Cheng. 1989. On the demand for historical events recording and maintenance of audit trails. Contemporary Accounting Research 6(1): 72-90.

Amershi, A. H. and P. Cheng. 1990. Intrafirm resource allocation: The economics of transfer pricing and cost allocations in accounting. Contemporary Accounting Research 7(1): 61-99.

Amerishi, A. H., J. S. Demski and J. Fellingham. 1985. Sequential Bayesian analysis in accounting settings. Contemporary Accounting Research 1(2): 176-192.

Amey, L. R. 1984. Terborgh's asset replacement formula reconsidered. Contemporary Accounting Research 1(1): 64-76.

Amey, L. R. and J. Goffin. 1988. Joint product decisions: The variable proportions case. Contemporary Accounting Research 5(1): 174-198.

Amin, K., J. D. Eshleman and P. Guo. 2021. Investor sentiment, misstatements, and auditor behavior. Contemporary Accounting Research 38(1): 483-517.

Amit, R., J. Livnat and P. Zarowin. 1989. A classification of mergers and acquisitions by motives: Analysis of market responses. Contemporary Accounting Research 6(1): 143-158.

Anderson, M., R. Mashruwala, Y. Wang and R. Zhao. 2023. Cost uniqueness and information uncertainty. Contemporary Accounting Research 40(4): 2226-2255.

Anderson, S. B., J. L. Hobson and R. D. Sommerfeldt. 2022. Auditing non-GAAP measures: Signaling more than intended. Contemporary Accounting Research 39(1): 577-606.

Anderson, S. W. and A. M. Lillis. 2011. Corporate frugality: Theory, measurement and practice. Contemporary Accounting Research 28(4): 1349-1387.

Anderson, S. W., H. F. Chang, M. M. Cheng and Y. S. Phua. 2017. Getting to know you: Trust formation in new interfirm relationships and the consequences of investments in management control and the collaboration. Contemporary Accounting Research 34(2): 940-965.

Anthony, J. H. 1987. The effect of information announcements on bid/ask spreads in the call options market. Contemporary Accounting Research 3(2): 460-476.

Antle, R. 1988. Discussion of "Firm-specific information and efficient resource allocation". Contemporary Accounting Research 5(1): 170-173.

Antle, R. and J. S. Demski. 1989. Revenue recognition. Contemporary Accounting Research 5(2): 423-451.

Aranya, N. and J. T. Wheeler. 1986. Accountants' personality types and their commitment to organization and profession. Contemporary Accounting Research 3(1): 184-199.

Arce, P. C., M. Holzhacker, M. D. Mahlendorf and M. Matejka. 2018. Relative performance evaluation and the ratchet effect. Contemporary Accounting Research 35(4): 1702-1731.

Arjalies, D. and D. Gibassier. 2023. Can financialization save nature? The case of endangered species. Contemporary Accounting Research 40(1): 488-525. (The articles begins as follows: "The current biodiversity loss is dramatic. Over the past 50 years, more than 68% of the mammals, birds, amphibians, reptiles, and fish on earth have disappeared, putting the planet's survival and its inhabitants – including human beings – at risk (WWF, 2020). Financialization, or the transformation of nature into financial assets, is increasingly proposed as a solution to the biodiversity crisis."

Armed, A. S., L. H. Chen, S. Duellman and Y. Sun. 2023. Targets' accounting conservatism and gains from acquisition. Contemporary Accounting Research 40(1): 7-40.

Armstrong, C. and T. Blackburne. 2012. Discussion of "Do voting rights matter? Evidence from the adoption of equity-based compensation plans". Contemporary Accounting Research 29(4): 1237-1248.

Arnold, M., M. Artz and R. A. Grasser. 2023. When do firms adjust bonus targets intrayear? Evidence from sales executives' targets. Contemporary Accounting Research 40(1): 324-355.

Arnold, M. C. and I. D. Tafkov. 2019. Managerial discretion and task interdependence in teams. Contemporary Accounting Research 36(4): 2467-2493.

Arnold, M. C., R. M. Gillenkirch and R. L. Hannan. 2019. The effect of environmental risk on the efficiency of negotiated transfer prices. Contemporary Accounting Research 36(2): 1122-1145.

Arping, S. and Z. Sautner. 2013. Did SOX Section 404 make firms less opaque? Evidence from cross-listed firms. Contemporary Accounting Research 30(3): 1133-1165.

Arya, A. and R. N. V. Ramanan. 2021. Voluntary disclosure in light of control concerns. Contemporary Accounting Research 38(4): 2824-2850.

Arya, A., B. Mittendorf and D. H. Yoon. 2019. Public disclosures in the presence of suppliers and competitors. Contemporary Accounting Research 36(2): 758-772.

Asante-Appiah, B. and D. S. Sharma. 2022. Determinants and consequences of the severity of executive compensation clawbacks. Contemporary Accounting Research 39(4): 2409-2455.

Asare, S. K. and A. Wright. 2012. The effect of type of internal control report on users’ confidence in the accompanying financial statement audit report. Contemporary Accounting Research 29(1): 152-175.

Asay, H. S. 2018. Horizon induced optimism as a gateway to earnings management. Contemporary Accounting Research 35(1): 7-30.

Asay, H. S., T. Brown, M. W. Nelson and T. J. Wilks. 2017. The effects of out-of-regime guidance on auditor judgments about appropriate application of accounting standards. Contemporary Accounting Research 34(2): 1026-1047.

Ashton, R. H., P. R. Graul and J. D. Newton. 1989. Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research 5(2): 657-673.

Atiase, R. K., L. S. Bamber and S. Tse. 1989. Timeliness of financial reporting, the firm size effect, and stock price reactions to annual earnings announcements. Contemporary Accounting Research 5(2): 526-552.

Atkinson, A. A. 1987. Discussion of "On the allocation of fixed and variable costs from service departments". Contemporary Accounting Research 4(1): 186-193.

Attig, N. and S. E. Ghoul. 2018. Organization capital and the cost of equity financing in medium sized manufacturing firms. Contemporary Accounting Research 35(3): 1616-1644.

Atwood, T. J. and C. Lewellen. 2019. The complementarity between tax avoidance and manager diversion: Evidence from tax haven firms. Contemporary Accounting Research 36(1): 259-294.

Austin, A. A. 2023. Remembering fraud in the future: Investigating and improving auditors' attention to fraud during audit testing. Contemporary Accounting Research 40(2): 925-951.

Austin, A. A., J. S. Hammersley and M. A. Ricci. 2020. Improving auditors consideration of evidence contradicting management's estimate assumptions. Contemporary Accounting Research 37(2): 696-716.

Austin, A. A., T. D. Carpenter, M. H. Christ and C. S. Nielson. 2021. The data analytics journey: Interactions among auditors, managers, regulation and technology. Contemporary Accounting Research 38(3): 1888-1924.

Ayers, B. C., A. C. Call and C. M. Schwab. 2018. Do analysts' cash flow forecasts encourage managers to improve the firm's cash flows? Evidence from tax planning. Contemporary Accounting Research 35(2): 767-793.

Ayers, B. C., J. K. Seidman and E. M. Towery. 2019. Tax reporting behavior under audit certainty. Contemporary Accounting Research 36(1): 326-358.

Ayers, B. C., S. K. Laplante and S. T. McGuire. 2010. Credit ratings and taxes: The effect of book-tax differences on ratings changes. Contemporary Accounting Research 27(2): 359-402.

Ayres, D. R., T. L. Neal, L. C. Reid and J. E. Shipman. 2019. Auditing goodwill in the post amortization era: Challenges for auditors. Contemporary Accounting Research 36(1): 82-107.

Babad, Y. M. and B. V. Balachandran. 1989. Operational matrix accounting. Contemporary Accounting Research 5(2): 775-792.

Baber, W. R., S. Kang, L. Liang and Z. Zhu. 2015. External corporate governance and misreporting. Contemporary Accounting Research 32(4): 1413-1442.

Bachar, J. 1989. Auditing quality, signaling, and underwriting contracts. Contemporary Accounting Research 6(1): 216-241.

Backof, A. G., K. Bowlin and B. M. Goodson. 2022. The importance of clarification of auditors' responsibilities under the new audit reporting standards. Contemporary Accounting Research 39(4): 2284-2304.

Backof, A. G., T. D. Carpenter and J. Thayer. 2018. Auditing complex estimates: How do construal level and evidence formatting impact auditors' consideration of inconsistent evidence? Contemporary Accounting Research 35(4): 1798-1815.

Badia, M., M. Duro, B. N. Jorgensen, G. Ormazabal and H. B. Christensen. 2020. The informational effects of tightening oil and gas disclosure rules. Contemporary Accounting Research 37(3): 1720-1755.

Bae, G. S., S. U. Choi and J. H. Rho. 2016. Audit hours and unit audit price of industry specialist auditors: Evidence from Korea. Contemporary Accounting Research 33(1): 314-340.

Bae, G. S., S. U. Choi, P. T. Lamoreaux and J. E. Lee. 2021. Auditors' fee premiums and low-quality internal controls. Contemporary Accounting Research 38(1): 586-620.

Baginski, S. P., S. B. Clinton and S. T. Mcquire. 2014. Forward-looking voluntary disclosure in proxy contests. Contemporary Accounting Research 31(4): 1008-1046.

Baik, B., D. B. Farber and S. Lee. 2011. CEO ability and management earnings forecasts. Contemporary Accounting Research 28(5): 1645-1668.

Baik, B., J. Chae, S. Choi and D. B. Farber. 2013. Changes in operational efficiency and firm performance: A frontier analysis approach. Contemporary Accounting Research 30(3): 996-1026.

Bailey, W. J., G. Hecht and K. L. Towry. 2011. Dividing the pie: The influence of managerial discretion extent on bonus pool allocation. Contemporary Accounting Research 28(5): 1562-1584.

Baiman, S., J. H. May and A. Mukherji. 1990. Optimal employment contracts and the returns to monitoring in a principal-agent context. Contemporary Accounting Research 6(2): 761-799.

Baker, H. K., S. Kumar, N. Pandey and S. Kraus. 2023. Contemporary accounting research: A retrospective between 1984 and 2021 using Bibliometric analysis. Contemporary Accounting Research 40(1): 196-230.

Balachandran, B. V. 1986. Discussion of: An analysis of the auditor's uncertainty about probabilities. Contemporary Accounting Research 2(2): 283-287.

Balachandran, B. V. 1990. Discussion of “Optimal employment contracts and the returns to monitoring in a principal-agent context”. Contemporary Accounting Research 6(2): 800-803.

Balachandran, B. V. and N. J. Nagarajan. 1986. Imperfect information, insurance, and auditors' legal liability. Contemporary Accounting Research 3(1): 281-301.

Balachandran, B. V., L. Li and R. P. Magee. 1987. On the allocation of fixed and variable cost from service departments. Contemporary Accounting Research 4(1): 164-185.

Balachandran, S. V., P. Joos and J. Weber. 2012. Do voting rights matter? Evidence from the adoption of equity-based compensation plans. Contemporary Accounting Research 29(4): 1204-1236.

Balakrishnan, R. 1990. The role of budgets and variances in repeated investment decisions. Contemporary Accounting Research 7(1): 105-122.

Balakrishnan, R. 1992. The value of communication in resource allocation decisions. Contemporary Accounting Research 8(2): 353-373.

Balakrishnan, R., G. Drymiotes and K. Sivaramakrishnan. 2019. The effects of biasing performance measurement systems on incentives and retention decisions. Contemporary Accounting Research 36(2): 1098-1121.

Ball, R. 1990. Discussion of “Specification problems with information content of earnings: Revisions and rationality of expectations and self-selection bias”. Contemporary Accounting Research 7(1): 178-184.

Baloria, V. P., C. A. Marquardt and C. I. Wiedman. 2017. A lobbying approach to evaluating the whistleblower provisions of the Dodd-Frank Reform Act of 2010. Contemporary Accounting Research 34(3): 1305-1339.

Baloria, V. P., K. J. Klassen and C. I. Wiedman. 2019. Shareholder activism and voluntary disclosure initiation: The case of political spending. Contemporary Accounting Research 36(2): 904-933.

Balsam, S., W. Jiang and B. Lu. 2014. Equity incentives and internal control weaknesses. Contemporary Accounting Research 31(1): 178-201.

Bamber, E. M. and J. H. Bylinski. 1987. Les effets de la note de planification, des pressions temporelles et des caracteristiques individuelles du verificateur sur l'estimation du temps de revision par le chef de groupe en verification. Contemporary Accounting Research 4(1): 144-163.

Bamber, E. M. and J. H. Bylinski. 1987. The effects of the planning memorandum, time pressure and individual auditor characteristics on audit managers' review time judgments. Contemporary Accounting Research 4(1): 127-143.

Bamber, L. S., O. E. Barron and D. E. Stevens. 2011. Trading volume around earnings announcements and other financial reports: Theory, research design, empirical evidence, and directions for future research. Contemporary Accounting Research 28(2): 431-471.

Bamber, M. and A. Abraham. 2020. On the "realities" of investor-manager interactivity: Baudrillard, hyperreality, and management Q&A sessions. Contemporary Accounting Research 37(2): 1290-1325.

Bandyopadhyay, S. P., C. Changling, A. G. Huang and R. Jha. 2010. Accounting conservatism and the temporal trends in current earnings' ability to predict future cash flows versus future earnings: Evidence on the trade-off between relevance and reliability. Contemporary Accounting Research 27(2): 413-460.

Banker, R. D. 1992. Selection of efficiency evaluation models. Contemporary Accounting Research 9(1): 343-355.

Banker, R. D. and S. M. Datar. 1992. Optimal transfer pricing under postcontract information. Contemporary Accounting Research 8(2): 329-352.

Banker, R. D., R. Huang and R. Natarajan. 2011. Equity incentives and long-term value created by SG&A expenditure. Contemporary Accounting Research 28(3): 794-830.

Banker, R. D., S. M. Datar and A. Maindiratta. 1988. Unobservable outcomes and multiattribute preferences in the evaluation of managerial performance. Contemporary Accounting Research 5(1): 96-124.

Banker, R. D., S. M. Datar and M. J. Mazur. 1990. Testing the optimality of a performance evaluation measure for a gainsharing contract. Contemporary Accounting Research 6(2): 809-824.

Bao, D., S. Y. K. Fung and L. Su. 2018. Can shareholders be at rest after adopting clawback provisions? Evidence from stock price crash risk. Contemporary Accounting Research 35(3): 1578-1615.

Bao, M. X., M. T. Billett, D. B. Smith and E. Unlu. 2020. Does other comprehensive income volatility influence credit risk and the cost of debt? Contemporary Accounting Research 37(1): 457-484.

Barker, R., S. Penman, T. J. Linsmeier and S. Cooper. 2020. Moving the conceptual framework forward: Accounting for uncertainty. Contemporary Accounting Research 37(1): 322-357.

Barlev, B., D. Fried and J. Livnat. 1986. Economic and financial reporting effects of inventory tax allowances. Contemporary Accounting Research 2(2): 288-310.

Barniv, R, O. Hope, M. Myring and W. B. Thomas. 2010. International evidence on analyst stock recommendations, valuations, and returns. Contemporary Accounting Research 27(4): 1131-1167.

Barron, O. E., D. Byard and Y. Yu. 2017. Earnings announcement disclosures and changes in analysts' information. Contemporary Accounting Research 34(1): 343-373.

Barron, O. E., R. A. Schneible Jr. and D. E. Stevens. 2018. The changing behavior of trading volume reactions to earnings announcements: Evidence of the increasing use of accounting earnings news by investors. Contemporary Accounting Research 35(4): 1651-1674.

Bathke, A. W. Jr., T. W. Mason and R. M. Morton. 2019. Investor overreaction to earnings surprises and post earnings announcement reversals. Contemporary Accounting Research 36(4): 2069-2092.

Batta, G. and V. Muslu. 2017. Credit rating agency and equity analysts' adjustments to GAAP earnings. Contemporary Accounting Research 34(2): 783-817.

Baudot, L. 2018. On commitment toward knowledge templates in global standard setting: The case of the FASB IASB revenue project. Contemporary Accounting Research 35(2): 657-695.

Bauer, A. M. 2016. Tax avoidance and the implications of weak internal controls. Contemporary Accounting Research 33(2): 449-486.

Bauer, A. M., J. Fang, J. Pittman, Y. Zhang and Y. Zhao. 2020. How aggressive tax planning facilitates the diversion of corporate resources: Evidence from path analysis. Contemporary Accounting Research 37(3): 1882-1913.

Bauer, T. D., C. Estep and B. Malsch. 2019. One team or two? Investigating relationship quality between auditors and IT specialists: Implications for audit team identity and the audit process. Contemporary Accounting Research 36(4): 2142-2177.

Bauer, T. D., S. M. Hillison, M. E. Peecher, and B. Pomeroy. 2020. Revising audit plans to address fraud risk: A case of "do as I advise, not as I do"? Contemporary Accounting Research 37(4): 2558-2589.

Baugh, M., K. Kim and K. J. Lee. 2022. The effect of SEC reviewers on comment letters. Contemporary Accounting Research 39(1): 656-690.

Baugh, M., N. J. Hallman and S. J. Kachelmeier. 2022. A matter of appearances: How does auditing expertise benefit audit committees when selecting auditors? Contemporary Accounting Research 39(1): 234-270.

Baxter, R., J. C. Bedard, R. Hoitash and A. Yezegel. 2013. Enterprise risk management program quality: Determinants, value relevance, and the financial crisis. Contemporary Accounting Research 30(4): 1264-1295.

Beardsley, E. L., D. R. Lassila and T. C. Omer. 2019. How do audit offices respond to audit fee pressure? Evidence of increased focus on nonaudit services and their impact on audit quality. Contemporary Accounting Research 36(2): 999-1027.

Beardsley, E. L., M. A. Mayberry and S. T. McGuire. 2021. Street versus GAAP: Which effective tax rate is more informative? Contemporary Accounting Research 38(2): 1310-1340.

Beatty, A., L. Cheng and H. Zhang. 2019. Are risk factor disclosures still relevant? Evidence from market reactions to risk factor disclosures before and after financial crisis. Contemporary Accounting Research 36(2): 805-838.

Beatty, A., L. Cheng and T. Zach. 2019. Nonrecurring items in debt contracts. Contemporary Accounting Research 36(1): 139-167.

Beatty, A., W. S. Liao and J. Weber. 2010. The effect of private information and monitoring on the role of accounting quality in investment decisions. Contemporary Accounting Research 27(1): 17-47.

Beatty, R. P. and R. E. Verrecchia. 1989. The effect of a mandated accounting change on the capitalization process. Contemporary Accounting Research 5(2): 472-493.

Beck, M. J., J. R. Francis and J. L. Gunn. 2018. Public company audits and city specific labor characteristics. Contemporary Accounting Research 35(1): 394-433.

Beck, P. J., J. S. Davis and W. Jung. 1992. Experimental evidence on an economic model of taxpayer aggression under strategic and nonstrategic audits. Contemporary Accounting Research 9(1): 86-112.

Becker, S. D. and C. Endenich. 2023. Entrepreneurial ecosystems as amplifiers of the lean startup philosophy: Management control practices in earliest-stage startups. Contemporary Accounting Research 40(1): 624-667.

Becker, S. D., M. D. Mahlendorf, U. Schaffer and M. Thaten. 2016. Budgeting in times of economic crisis. Contemporary Accounting Research 33(4): 1489-1517.

Becker, S. D., M. Messner and U. Schaffer. 2020. The interplay of core and peripheral actors in the trajectory of an accounting innovation: Insights from beyond budgeting. Contemporary Accounting Research 37(4): 2224-2256.

Bedard, J. 1991. Expertise and its relation to audit decision quality. Contemporary Accounting Research 8(1): 198-222.

Bédard, J. 2011. Discussion of “The relationship between perceived tone at the top and earnings quality”. Contemporary Accounting Research 28(4): 1225-1229.

Bedard, J. and L. Courteau. 2015. Benefits and costs of auditor's assurance: Evidence from the review of quarterly financial statements. Contemporary Accounting Research 32(1): 308-335.

Bedard, J. C. 2012. Discussion of “Audit partner specialization and audit fees: Some evidence from Sweden”. Contemporary Accounting Research 29(1): 341-348.

Bedard, J. C., B. R. Gopi, R. Babu and B. Vijayalakshmi. 1991. A multiple criteria model for audit planning decisions. Contemporary Accounting Research 8(1): 293-308.

Bedard, J. C., R. Hoitash and U. Hoitash. 2014. Chief financial officers as inside directors. Contemporary Accounting Research 31(3): 787-817.

Bedford, A., S. Ghannam, M. Grosse and M. Nelson. 2023. CEO power and the strategic selection of accounting financial experts to the audit committee. Contemporary Accounting Research 40(4): 2673-2710.

Belkaoui, A. 1985. Slack budgeting, information distortion and self-esteem. Contemporary Accounting Research 2(1): 111-123.

Bell, P. W. 1987. Accounting as a discipline for study and practice: 1986. Contemporary Accounting Research 3(2): 338-367.

Beneish, M. D., E. Press and M. E. Vargus. 2012. Insider trading and earnings management in distressed firms. Contemporary Accounting Research 29(1): 191-220.

Bennett, G. B., R. C. Hatfield and C. Stefaniak. 2015. The effect of deadline pressure on pre-negotiation positions: A comparison of auditors and client management. Contemporary Accounting Research 32(4): 1507-1528.

Bens, D., S. Huang, L. Tan and W. Wongsunwai. 2020. Contracting and reporting conservatism around a change in fiduciary duties. Contemporary Accounting Research 37(4): 2472-2500.

Bentley, K. A., T. C. Omer and N. Y. Sharp. 2013. Business strategy, financial reporting irregularities, and audit effort. Contemporary Accounting Research 30(2): 780-817.

Bens, D., S. Liao and B. Su. 2023. The effect of banking deregulation on borrowing firms' risk-taking incentives. Contemporary Accounting Research 40(2): 1350-1387.

Benston, G. J. 1984. On the value and limitations of financial accounting. Contemporary Accounting Research 1(1): 47-57.

Benston, G. J. 1986. The benefits and costs to managers of voluntary accounting disclosure - A discussion of: "Current cost disclosers and nondisclosers: Theory and Canadian evidence". Contemporary Accounting Research 3(1): 35-44.

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