Volume 39(1) - 39(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Contemporary Accounting
Research 2010-2023 |
Journal Updates by Year
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.
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.
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.
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.
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.
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.
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.
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.
Bischof, J., G, H. Daske, F. Elfers and L. Hail. 2022. A tale of two supervisors: Compliance with risk disclosure regulation in the banking sector. Contemporary Accounting Research 39(1): 498-536.
Bonsall, S. B, IV, K. Koharki and M. Neamtiu. 2022. The disciplining effect of credit default swap trading on the quality of credit rating agencies. Contemporary Accounting Research 39(2): 1297-1333.
Boulton, T. J., M. V. Braga-Alves and B. Chakrabarty. 2022. The effect of reporting opacity on trading opacity: New evidence from American depositary receipt trades in dark pools. Contemporary Accounting Research 39(4): 2758-2789.
Bruhne, A. I. and D. Schanz. 2022. Defining and managing corporate tax risk: Perceptions of tax risk experts. Contemporary Accounting Research 39(4): 2861-2902.
Cahan, S. F., L. Che, W. R. Knechel and T. Svanstrom. 2022. Do audit teams affect audit production and quality? Evidence from audit teams' industry knowledge. Contemporary Accounting Research 39(4): 2657-2695.
Canace, T. G., S. B. Jackson, T. Ma and A. Zimbelman. 2022. Accounting for R&D: Evidence and implications. Contemporary Accounting Research 39(3): 2212-2233.
Cao, S., Y. Li and G. Ma. 2022. Labor market benefit of disaggregated disclosure. Contemporary Accounting Research 39(3): 1726-1757.
Chang, H., X. Dai, E. Lohwasser and Y. Qiu. 2022. Organized labor effects on SG&A cost behavior. Contemporary Accounting Research 39(1): 404-427.
Chen, H. and T. D. Shohfi. 2022. Do sell-side analysts play a role in hedge fund activism? Evidence from textual analysis. Contemporary Accounting Research 39(3): 1583-1614.
Chen, X., G. Gong and S. Luo. 2022. Short interest and corporate investment: Evidence from supply chain partners. Contemporary Accounting Research 39(2): 1455-1508.
Cheng, L., J. Jaggi and S. Young. 2022. Does restricting managers' discretion through GAAP impact the usefulness of accounting information in debt contracting? Contemporary Accounting Research 39(2): 826-862.
Christensen, R. C. and L. Seabrooke. 2022. The Big 4 under pressure: Scanning work in transnational fields. Contemporary Accounting Research 39(4): 2941-2969.
Chung, P. K., M. A. Geiger, D. G. Paik and C. Rabe. 2022. Do firms time changes in accounting estimates to manage earnings? Contemporary Accounting Research 39(2): 917-946.
Conaway, J. K. 2022. Has global financial reporting comparability improved? Contemporary Accounting Research 39(4): 2825-2860.
Contemporary Accounting Research. 2022. CAR 2022 Reviewer Recognition Program/ Programme de reconnaissance des reviseurs 2022 de RCC. Contemporary Accounting Research 39(3): 1515.
Couchoux, O. and B. Malsch. 2022. How firms' quality experts shape Canadian Public Accountability Board inspections and their outcomes: An analysis of intraprofessional conflicts, third-party. Contemporary Accounting Research 39(2): 757-788.
Cunningham, L. M. and J. J. Leidner. 2022. The SEC filing process: A survey and future research opportunities. Contemporary Accounting Research 39(3): 1653-1688.
De Simone, L., C. McClure and B. Stomberg. 2022. Examining the effects of the tax cuts and jobs act on executive compensation. Contemporary Accounting Research 39(4): 2376-2408.
Do, T. T. and H. Zhang. 2022. Styles of regulators: Evidence from the SEC's comment letters. Contemporary Accounting Research 39(2): 789-825.
Donelson, D. C., E. Tori and C. G. Yust. 2022. The effects of independent director litigation risk. Contemporary Accounting Research 39(2): 982-1022.
Drake, M. S., R. V. Hess, J. H. Wilde and B. M. Williams. 2022. The relevance of non-income tax relief. Contemporary Accounting Research 39(3): 1797-1833.
Dyreng, S. C., J. Martin, J. Xu and M. A. Muller. 2022. Tax incidence and tax avoidance. Contemporary Accounting Research 39(4): 2622-2656.
Ege, M., T. A. Seidel, M. Sterin and D. A. Wood. 2022. The influence of management's internal audit experience on earnings management. Contemporary Accounting Research 39(3): 1834-1870.
Elschner, C. and I. Hardeck. 2022. Assessing the influence of different interest groups on international tax policy: Evidence from the BEPS Project. Contemporary Accounting Research 39(1): 304-338.
Enache, L., L. Li and E. J. Riedl. 2022. Regulatory approval and biotechnology product disclosures. Contemporary Accounting Research 39(3): 1689-1725.
Eulerich, M., J. Pawlowski, N. J. Waddoups and D. A. Wood. 2022. A framework for using robotic process automation for audit tasks. Contemporary Accounting Research 39(1): 691-720.
Fan, Y., J. L. Gunn, L. Chan and J. Shao. 2022. Financial reporting quality and auditor dismissal decisions at companies with common directors and auditors. Contemporary Accounting Research 39(3): 1871-1904.
Feng, M., L. Chan, K. Raghunandan and L. Sun. 2022. Restating internal control reports following financial statement restatements: Determinants and consequences. Contemporary Accounting Research 39(1): 117-156.
Files, R. and M. Liu. 2022. Unraveling financial fraud: The role of the board of directors and external advisors in conducting independent internal investigations. Contemporary Accounting Research 39(3): 1905-1948.
Francis, J. R., N. Golshan and N. J. Hallman. 2022. Does distance matter? An investigation of partners who audit distant clients and the effects on audit quality. Contemporary Accounting Research 39(2): 947-981.
Franco, T. and O. Urcan. 2022. Executive deferral plans and insider trading. Contemporary Accounting Research 39(2): 1054-1084.
Gao, Y., A. Smith and X. Wang. 2022. Do hedge funds undertake activism in the bond market? Evidence from bondholders' responses to delay in financial reporting. Contemporary Accounting Research 39(3): 1542-1582.
Gillette, D. B. and S. R. Stinson. 2022. Who gets to play dirty? Using legitimacy theory to examine investor reactions to differing modes of corporate tax minimization. Contemporary Accounting Research 39(4): 2596-2621.
Godsell, D. 2022. Financial reporting consequences of sovereign wealth fund investment. Contemporary Accounting Research 39(3): 2090-2129.
Gold. A., D. Detzen, O. Van Mourik, P. Wallage and A. Wright. 2022. Walking the talk? Managing errors in the audit profession. Contemporary Accounting Research 39(4): 2696-2729.
Guo, F., P. L. L. Lisic, J. Pittman, T. A. Seidel and M. Zhou. 2022. Fool me once, shame on you; fool me twice, shame on me: The long-term impact of Arthur Andersen's demise on partners' audit quality. Contemporary Accounting Research 39(3): 1986-2022.
Hanlon, M., K. Yeung and L. Zuo. 2022. Behavioral economics of accounting: A review of archival research on individual decision makers. Contemporary Accounting Research 39(2): 1150-1214.
Hayne, C. 2022. The effect of discontinuous and unpredictable environmental change on management accounting during organizational crisis: A field study. Contemporary Accounting Research 39(3): 1758-1796.
Helikum, L. J., H. Tan and X. Tu. 2022. Causal attribution, benefits sharing, and earnings management. Contemporary Accounting Research 39(2): 893-916.
Hoang, K., Y. Luo and S. E. Salterio. 2022. Evidence-informed audit standard setting: Exploring evidence use and knowledge transfer. Contemporary Accounting Research 39(4): 2243-2283.
Hui, K. W., A. Z. Liu, R. A. Schneible Jr. and G. Zhang. 2022. Analysts' book value forecasts: Initial evidence from the perspective of real-options-based valuation. Contemporary Accounting Research 39(4): 2481-2516.
Hyun, J. M., M. MatEjka, P. Oh and T. S. Ahn. 2022. Performance targets and ex post incentive plan adjustments. Contemporary Accounting Research 39(2): 863-892.
Imdieke, A. J. 2022. The role of timing and management's remediation actions in preventing failed remediation of material weaknesses in internal controls. Contemporary Accounting Research 39(1): 157-198.
Infuehr, J. 2022. Relative performance evaluation and earnings management. Contemporary Accounting Research 39(1): 607-627.
Joe, J. R., B. Luippold and K. Sanderson. 2022. Does susceptibility to the numerosity heuristic impact juror assessments of auditors' liability? Contemporary Accounting Research 39(1): 87-116.
Jorgensen, B. N., J. Li and N. D. Melumad. 2022. Selective disclosure, expertise acquisition, and price informativeness. Contemporary Accounting Research 39(4): 2305-2337.
Kim, J., E. Lee and Z. Zhenmei. 2022. Do firm-specific stock price crashes lead to a stimulation or distortion of market information efficiency? Contemporary Accounting Research 39(3): 2175-2211.
Kim, R., K. Hangsoo and J. Ng. 2022. Top management team incentive dispersion and earnings quality. Contemporary Accounting Research 39(3): 1949-1985.
Klein, A., R. Manini and S. Yanting. 2022. Across the pond: How US firms' boards of directors adapted to the passage of the general data protection regulation. Contemporary Accounting Research 39(1): 199-233.
Li, X. and Q. Tan. 2022. Asymmetric inefficiency in the market response to non-earnings 8-K information. Contemporary Accounting Research 39(2): 1389-1424.
Liao, C., A. Tsang, K. T. Wang and N. Z. Zhu. 2022. Corporate governance reforms and cross-listings: International evidence. Contemporary Accounting Research 39(1): 537-576.
Liu, X. K. and M. Van Peteghem. 2022. Management faultlines and management forecasts. Contemporary Accounting Research 39(4): 2517-2559.
Matsumoto, D., M. Serfling and S. Shaikh. 2022. Geographic peer effects in management earnings forecasts. Contemporary Accounting Research 39(3): 2023-2057.
Miller, B. P., A. G. Sheneman and B. M. Williams. 2022. The impact of control systems on corporate innovation. Contemporary Accounting Research 39(2): 1425-1454.
Modell, S. 2022. Is institutional research on management accounting degenerating or progressing? A Lakatosian analysis. Contemporary Accounting Research 39(4): 2560-2595.
Myers, L. A., R. Schmardebeck, T. A. Seidel and M. D. Stuart. 2022. The impact of managerial discretion in revenue recognition: A reexamination. Contemporary Accounting Research 39(3): 2130-2174.
Ningzhong, L., T. Shevlin and W. Zhang. 2022. Managerial career concerns and corporate tax avoidance: Evidence from the inevitable disclosure doctrine. Contemporary Accounting Research 39(1): 7-49.
Palermo, T., M. Power and S. Ashby. 2022. How accounting ends: Self-undermining repetition in accounting life cycles. Contemporary Accounting Research 39(4): 2790-2824.
Parthiban, D., A. Duru, G. J. Lobo, J. Maharjan and Y. Zhao. 2022. Threat of exit by non-blockholders and income smoothing: Evidence from foreign institutional investors in Japan. Contemporary Accounting Research 39(2): 1358-1388.
Patterson, E. R., J. R. Smith and S. L. Tiras. 2022. How changes in expectations of earnings affect the associations of earnings overstatements and audit effort with audit risk and market price. Contemporary Accounting Research 39(1): 628-655.
Pittman, J., L. Wang and D. Wu. 2022. Network analysis of audit partner rotation. Contemporary Accounting Research 39(2): 1085-1119.
Plante, M., S. Maire and R. Pucci. 2022. The production of value opinions by specialized valuers: Practical sense and the enactment of judgment. Contemporary Accounting Research 39(3): 1615-1652.
Resutek, R. J. 2022. Is R&D really that special? A fixed-cost explanation for the empirical patterns of R&D firms. Contemporary Accounting Research 39(1): 721-749.
Romi, A. M., H. Carrasco, C. A. Camors and J. J. Masselli. 2022. Accounting as a normalizing tool for transitional dirtiness: The case of the US adult-use cannabis industry. Contemporary Accounting Research 39(1): 271-303.
Ryou, J. W., A. Tsang and K. T. Wang. 2022. Product market competition and voluntary corporate social responsibility disclosures. Contemporary Accounting Research 39(2): 1215-1259.
Schwab, C. M., B. Stromberg and J. Xia. 2022. What determines effective tax rates? The relative influence of tax and other factors. Contemporary Accounting Research 39(1): 459-497.
Sharma, D. S., M. K. Singh and A. Patel. 2022. Do alma mater ties between the auditor and audit committee affect audit quality? Contemporary Accounting Research 39(1): 371-403.
Stice, D., E. K. Stice, H. Stice and L. Stice-Lawrence. 2022. The power of numbers: Base-ten threshold effects in reported revenue. Contemporary Accounting Research 39(4): 2903-2940.
Tafkov, I., K. Towry and F. Hailan. 2022. The impact of knowledge transfer on investment in knowledge creation in firms. Contemporary Accounting Research 39(2): 1260-1296.
Tillema, S., R. Trapp and P. van Veen-Dirks. 2022. Business partnering in risk management: A resilience perspective on management accountants' responses to a role change. Contemporary Accounting Research 39(3): 2058-2089.
Waddoups, N. 2022. Feedback-driven time segmenting: The effect of feedback frequency on employee behavior. Contemporary Accounting Research 39(3): 1516-1541.
Way, D. 2022. The effects of openness of internal reporting and shared interest with an employee on managerial collusion and subsequent cooperation. Contemporary Accounting Research 39(4): 2456-2480.
Webb, A. 2022. Introduction. Contemporary Accounting Research 39(4): 2241-2242.
Yuyan, G., Z. Wang, M. H. F. Wong and X. Xiangang. 2022. Language and management forecasts around the world. Contemporary Accounting Research 39(1): 50-86.
Zimbelman, A. F. 2022. Can auditors improve their judgment by drawing on the crowd within? Contemporary Accounting Research 39(2): 1334-1357.
Zou, Y. 2022. Strategic entry decisions, accounting signals, and risk management disclosure. Contemporary Accounting Research 39(4): 2338-2375.
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