Volume 34(1) - 34(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Contemporary Accounting
Research 2010-2023 |
Journal Updates by Year
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.
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.
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.
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.
Barron, O. E., D. Byard and Y. Yu. 2017. Earnings announcement disclosures and changes in analysts' information. Contemporary Accounting Research 34(1): 343-373.
Batta, G. and V. Muslu. 2017. Credit rating agency and equity analysts' adjustments to GAAP earnings. Contemporary Accounting Research 34(2): 783-817.
Bertomeu, J., M. Darrough and W. Xue. 2017. Optimal conservatism with earnings manipulation. Contemporary Accounting Research 34(1): 252-284.
Bhaskar, L. S., G. V. Krishnan and W. Yu. 2017. Debt covenant violations, firm financial distress, and auditor actions. Contemporary Accounting Research 34(1): 186-215.
Bhattacharjee, S. and K. K. Moreno. 2017. The role of informal controls and a bargaining opponent's emotions on transfer pricing judgments. Contemporary Accounting Research 34(1): 427-454.
Black, E. L., T. E. Christensen, T. T. Joo and R. Schmardebeck. 2017. The relation between earnings management and non-GAAP reporting. Contemporary Accounting Research 34(2): 750-782.
Blaufus, K., F. Hechtner and A. Mohlmann. 2017. The effect of tax preparation expenses for employees: Evidence from Germany. Contemporary Accounting Research 34(1): 525-554.
Bonsall, S. B. IV., K. Koharki and L. Watson. 2017. Deciphering tax avoidance: Evidence from credit rating disagreements. Contemporary Accounting Research 34(2): 818-848.
Bronson, S. N., A. Ghosh and C. E. Hogan. 2017. Audit fee differential, audit effort, and litigation risk: An examination of ADR firms. Contemporary Accounting Research 34(1): 83-117.
Burger, M. and A. Curtis. 2017. Aggregate margin debt and the divergence of price from accounting fundamentals. Contemporary Accounting Research 34(3): 1418-1445.
Burgstahler, D. and E. Chuk. 2017. What have we learned about earnings management? Integrating discontinuity evidence. Contemporary Accounting Research 34(2): 726-749.
Callen, J. L. and X. Fang. 2017. Crash risk and the auditor-client relationship. Contemporary Accounting Research 34(3): 1715-1750.
Capps, G., L. Koonce and B. J. White. 2017. Example-based reasoning and fact-weighting guidance in accounting standards. Contemporary Accounting Research 34(1): 582-600.
Carter, M. E., F. Franco and M. Gine. 2017. Executive gender pay gaps: The roles of female risk aversion and board representation. Contemporary Accounting Research 34(2): 1232-1264.
Chen, C. X., J. E. Nichol and F. H. Zhou. 2017. The effect of incentive framing and descriptive norms on internal whistleblowing. Contemporary Accounting Research 34(4): 1757-1778.
Chen, J. Z., G. J. Lobo and J. H. Zhang. 2017. Accounting quality, liquidity risk, and post-earnings-announcement drift. Contemporary Accounting Research 34(3): 1649-1680.
Chen, K. C. W. and F. Tang. 2017. Post-IFRS revaluation adjustments and executive compensation. Contemporary Accounting Research 34(2): 1210-1231.
Chen, Y., S. Sadique, B. Srinidhi and M. Veeraraghavan. 2017. Does high-quality auditing mitigate or encourage private information collection? Contemporary Accounting Research 34(3): 1622-1648.
Choi, J., S. Kim and K. K. Raman. 2017. Did the 1998 merger of Price Waterhouse and Coopers & Lybrand increase audit quality? Contemporary Accounting Research 34(2): 1071-1102.
Cohen, J., G. Krishnamoorthy and A. Wright. 2017. Enterprise risk management and the financial reporting process: The experiences of audit committee members, CFOs, and external auditors. Contemporary Accounting Research 34(2): 1178-1209.
Cooper, D. J., M. Ezzamel and S. Q. Qu. 2017. Popularizing a management accounting idea: The case of the balanced scorecard. Contemporary Accounting Research 34(2): 991-1025.
Core, J. E. 2017. Discussion of "Optimal conservatism with earnings manipulation". Contemporary Accounting Research 34(1): 285-291.
Cornaggia, K. J., G. V. Krishnan and C. Wang. 2017. Managerial ability and credit ratings. Contemporary Accounting Research 34(4): 2094-2122.
Das, S., K. Kim and S. Patro. 2017. An empirical examination of the divergence between managers' and analysts' earnings forecasts. Contemporary Accounting Research 34(4): 2123-2151.
Davies, S. P., L. E. Johnson and S. Lowensohn. 2017. Ambient influences on municipal net assets: Evidence from panel data. Contemporary Accounting Research 34(2): 1156-1177.
De Waegenaere, A., R. C. Sansing and J. L. Wielhouwer. 2017. Development cost capitalization during R&D races. Contemporary Accounting Research 34(3): 1522-1546.
Dierker, M. and A. Subrahmanyam. 2017. Dynamic information disclosure. Contemporary Accounting Research 34(1): 601-621.
Donelson, D. C., R. Jennings and J. Mcinnis. 2017. Financial statement quality and debt contracting: Evidence from a survey of commercial lenders. Contemporary Accounting Research 34(4): 2051-2093.
Dong, L., G. Lui and B. Wong-On-Wing. 2017. Unintended consequences of forecast disaggregation: A multi-period perspective. Contemporary Accounting Research 34(3): 1580-1595.
Dyreng, S. D., W. J. Mayew and K. Schipper. 2017. Evidence of manager intervention to avoid working capital deficits. Contemporary Accounting Research 34(2): 697-725.
Elliott, W. B., S. M. Grant and K. M. Rennekamp. 2017. How disclosure features of corporate social responsibility reports interact with investor numeracy to influence investor judgments. Contemporary Accounting Research 34(3): 1596-1621.
Evans, M. E., K. Njoroge and K. O. Yong. 2017. An examination of the statistical significance and economic relevance of profitability and earnings forecasts from models and analysts. Contemporary Accounting Research 34(3): 1453-1488.
Fan, Y. and X. Liu. 2017. Misclassifying core expenses as special items: Cost of goods sold or selling, general, and administrative expenses? Contemporary Accounting Research 34(1): 400-426.
Fang, J., J. Pittman, Y. Zhang and Y. Zhao. 2017. Auditor choice and its implications for group-affiliated firms. Contemporary Accounting Research 34(1): 39-82.
Feller, A. and D. Schanz. 2017. The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax expense. Contemporary Accounting Research 34(1): 494-524.
Francis, J. R., M. N. Mehta and W. Zhao. 2017. Audit office reputation shocks from gains and losses of major industry clients. Contemporary Accounting Research 34(4): 1922-1974.
Gao, Y., M. khan and L. Tan. 2017. Further evidence on consequences of debt covenant violations. Contemporary Accounting Research 34(3): 1489-1521.
Goh, B. W., C. Y. Lim, G. J. Lobo and Y. H. Tong. 2017. Conditional conservatism and debt versus equity financing. Contemporary Accounting Research 34(1): 216-251.
Griffin, P. A., D. H. Lont and E. Y. Sun. 2017. The relevance to investors of greenhouse gas emission disclosures. Contemporary Accounting Research 34(2): 1265-1297.
Grinstein, Y., D. Weinbaum and N. Yehuda. 2017. The economic consequences of Perk disclosures. Contemporary Accounting Research 34(4): 1812-1842.
Guo, L., T. Libby and X. Liu. 2017. The effects of vertical pay dispersion: Experimental evidence in a budget setting. Contemporary Accounting Research 34(1): 555-576.
Haislip, J. Z., L. A. Myers, S. Scholz and T. A. Seidel. 2017. The consequences of audit-related revisions. Contemporary Accounting Research 34(4): 1880-1914.
Hillison, S. M. and M. E. Peecher. 2017. Discussion of "The consequences of audit-related earnings revisions". Contemporary Accounting Research 34(4): 1915-1921.
Huang, R., M. Krishnan, J. Shon and P. Zhou. 2017. Who herds? Who doesn't? Estimates of analysts' herding propensity in forecasting earnings. Contemporary Accounting Research 34(1): 374-399.
Huang, S. X., R. Pereira and C. Wang. 2017. Analyst coverage and the likelihood of meeting or beating analyst earnings forecasts. Contemporary Accounting Research 34(2): 871-899.
Huddart, S. 2017. Discussion of "The effects of vertical pay dispersion: Experimental evidence in a budget setting". Contemporary Accounting Research 34(1): 577-581.
Hutton, A. P. 2017. Discussion of "Aggregate margin debt and the divergence of price from accounting fundamentals". Contemporary Accounting Research 34(3): 1446-1452.
Johnston, R. and R. Petacchi. 2017. Regulatory oversight of financial reporting: Securities and exchange commission comment letters. Contemporary Accounting Research 34(2): 1128-1155.
Joo, J. H. and S. L. Chamberlain. 2017. The effects of governance on classification shifting and compensation shielding. Contemporary Accounting Research 34(4): 1779-1811.
Jorgensen, B. N. and J. Morley. 2017. Discussion of "Are related party transactions red flags?". Contemporary Accounting Research 34(2): 929-939.
Kang, T., I. K. Khurana and C. Wang. 2017. International diversification, SFAS 131 and post-earnings-announcement drift. Contemporary Accounting Research 34(4): 2152-2178.
Kim, J., K. H. Lee and E. Lie. 2017. Dividend stickiness, debt covenants, and earnings management. Contemporary Accounting Research 34(4): 2022-2050.
Kim, S. and J. Y. Shin. 2017. Executive bonus target ratcheting: Evidence from the new executive compensation disclosures rules. Contemporary Accounting Research 34(4): 1843-1879.
Klassen, K. J., P. Lisowsky and D. Mescall. 2017. Transfer pricing: Strategies, practices, and tax minimization. Contemporary Accounting Research 34(1): 455-493.
Kohlbeck, M. and B. W. Mayhew. 2017. Are related party transactions red flags? Contemporary Accounting Research 34(2): 900-928.
Koo, D. S., J. J. Wu and P. E. Yeung. 2017. Earnings attribution and information transfers. Contemporary Accounting Research 34(3): 1547-1579.
Koonce, L. and M. G. Lipe. 2017. Firms with inconsistently signed earnings surprises: Do potential investors use a counting heuristic? Contemporary Accounting Research 34(1): 292-313.
Lai, K. M. Y., B. Srinidhi, F. A. Gul and J. S. L. Tsui. 2017. Board gender diversity, auditor fees, and auditor choice. Contemporary Accounting Research 34(3): 1681-1714.
Lobo, G. J., L. Paugam, D. Zhang and J. F. Casta. 2017. The effect of joints auditor pair composition on audit quality: Evidence from impairment tests. Contemporary Accounting Research 34(1): 118-153.
Ma, G. and S. Markov. 2017. The market's assessment of the probability of meeting or beating the consensus. Contemporary Accounting Research 34(1): 314-342.
Neel, M. 2017. Accounting comparability and economic outcomes of mandatory IFRS adoption. Contemporary Accounting Research 34(1): 658-690.
Nichols, D. C., J. M. Wahlen and M. M. Wieland. 2017. Pricing and mispricing of accounting fundamentals in the time-series and in the cross section. Contemporary Accounting Research 34(3): 1378-1417.
Perreault, S., T. Kida and M. D. Piercey. 2017. The relative effectiveness of simultaneous versus sequential negotiation strategies in auditor-client negotiations. Contemporary Accounting Research 34(2): 1048-1070.
Pincus, M., F. Tian, P. Wellmeyer and S. X. Xu. 2017. Do clients' enterprise systems affect audit quality and efficiency? Contemporary Accounting Research 34(4): 1975-2021.
Radcliffe, V. S., C. Spence and M. Stein. 2017. The impotence of accountability: The relationship between greater transparency and corporate reform. Contemporary Accounting Research 34(1): 622-657.
Robin, A., Q. Wu and H. Zhang. 2017. Auditor quality and debt covenants. Contemporary Accounting Research 34(1): 154-185.
Rupar, K. 2017. Significance of forecast precision: The importance of investors' expectations. Contemporary Accounting Research 34(2): 849-870.
Seidel, T. A. 2017. Auditors' response to assessments of high control risk: Further insights. Contemporary Accounting Research 34(3): 1340-1377.
Simunic, D. A., M. Ye and P. Zhang. 2017. The joint effects of multiple legal system characteristics on auditing standards and auditor behavior. Contemporary Accounting Research 34(1): 7-38.
Wang, L. W. 2017. Recognizing the best: The productive and counterproductive effects of relative performance recognition. Contemporary Accounting Research 34(2): 966-990.