Management And Accounting Web

Contemporary Accounting Research H-Z

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Volumes 1(1) 1984 - 9(1) 1992 and 27(1) 2010 - 38(4) 2021

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

Wiley Online Library  |  Journal Bibliographies

Haesebrouck, K. 2021. The effects of information acquisition effort, psychological ownership, and reporting context on opportunistic managerial reporting. Contemporary Accounting Research 38(4): 3085-3112.

Haim, F., C. Graham and J. Waterhouse. 1992. Towards a framework for not-for-profit accounting; Discussions. Contemporary Accounting Research 8(2): 468-499.

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.

Hales, J. 2018. Discussion of Flight to quality in international markets: Investors demand for financial reporting quality during political uncertainty events. Contemporary Accounting Research 35(1): 156-163.

Ham, J., D. Losell and W. Smieliauskas. 1986. A note on the neutrality of internal control systems in audit practice. Contemporary Accounting Research 2(2): 311-317.

Ham, J., D. Losell and W. Smieliauskas. 1987. Some empirical evidence on the stability of accounting error characteristics over time. Contemporary Accounting Research 4(1): 210-226.

Hamm, S. J. W., B. Jung and W. Lee. 2018. Labor unions and income smoothing. Contemporary Accounting Research 35(3): 1201-1228.

Hamm, S. J. W., M. J. Jung and C. Wang. 2015. Making sense of one dollar CEO salaries. Contemporary Accounting Research 32(3): 941-972.

Han, B., D. Kong and S. Liu. 2018. Do analysts gain an informational advantage by visiting listed companies? Contemporary Accounting Research 35(4): 1843-1867.

Hand, J. R. M. 2015. Discussion of "Customer franchise - A hidden, yet crucial, asset." Contemporary Accounting Research 32(3): 1050-1052.

Hannan, R. L. 2016. Discussion of "Communicated values as informal controls: Promoting quality while undermining productivity? Contemporary Accounting Research 33(4): 1435-1439.

Hannan, R. L., G. P. McPhee, A. H. Newman, I. D. Tafkov and S. J. Kachelmeier. 2019. The informativeness of relative performance information and its effect on effort allocation in a multitask environment. Contemporary Accounting Research 36(3): 1607-1633.

Hannan, R. L., K. L. Towry and Y. Zhang. 2013. Turning up the volume: An experimental investigation of the role of mutual monitoring in tournaments. Contemporary Accounting Research 30(4): 1401-1426.

Hansen, V. J., S. B. Jackson, T. J. Schaefer and B. W. Stewart. 2018. The psychology of billing. Contemporary Accounting Research 35(3): 1430-1454.

Hardies, K., C. Lennox and B. Li. 2021. Gender discrimination? Evidence from the Belgian public accounting profession. Contemporary Accounting Research 38(3): 1509-1541.

Harris, E. E. and D. G. Neely. 2016. Multiple information signals in the market for charitable donations. Contemporary Accounting Research 33(3): 989-1012.

Harris, L. L., J. L. Hobson and K. E. Jackson. 2016. The effect of investor status on investors' susceptibility earnings fixation. Contemporary Accounting Research 33(1): 152-171.

Harrison, K. E. and L. A. Tomassini. 1989. Judging the probability of a contingent loss: An empirical study. Contemporary Accounting Research 5(2): 642-648.

Harrison, K. E. and L. A. Tomassini. 1989. L'evaluation de la probabilite des pertes eventuelles: Une etude empirique. Contemporary Accounting Research 5(2): 649-656.

Hashim, N. A. and N. C. Strong. 2018. Do analysts cash flow forecasts improve their target price accuracy? Contemporary Accounting Research 35(4): 1816-1842.

Haskins, M. E., A. J. Baglioni Jr. and C. L. Cooper. 1990. An investigation of the sources, moderators, and psychological symptoms of stress among audit seniors. Contemporary Accounting Research 6(2): 361-385.

Haw, I., J. J. Lee and W. Lee. 2014. Debt financing and accounting conservatism in private firms. Contemporary Accounting Research 31(4): 1220-1259.

Haw, I., S. S. M. Ho and A. Y. Li. 2011. Corporate governance and earnings management by classification shifting. Contemporary Accounting Research 28(2): 517-553.

Hayes, M. J. and P. M. J. Reckers. 2020. The role of narcissistic hypocrisy in the development of accounting estimates. Contemporary Accounting Research 37(2): 1199-1216.

He, W. and Y. Shan. 2016. International evidence on the matching between revenues and expenses. Contemporary Accounting Research 33(3): 1267-1297.

He, X. T. J. Wong and D. Young. 2012. Challenges for implementation of fair value accounting in emerging markets: Evidence from China. Contemporary Accounting Research 29(2): 538-562.

He, Y., B. Li, Z. Liu and J. Pittman. 2021. Does the threat of a PCAOB inspection mitigate US institutional investors' home bias? Contemporary Accounting Research 38(4): 2622-2658.

He, Y., H. T. Tan, F. Yeo and J. Zhang. 2019. When do qualitative risk disclosures backfire? The effects of a mismatch in hedge disclosure formats on investors' judgments. Contemporary Accounting Research 36(4): 2093-2112.

Hecht, G., I. Tafkov and K. L. Towry. 2012. Performance spillover in a multitask environment. Contemporary Accounting Research 29(2): 563-589.

Heese, J. 2019. The political influence of voters interests on SEC enforcement. Contemporary Accounting Research 36(2): 869-903.

Heinrichs, N., D. Hess, C. Homburg, M. Lorenz and S. Sievers. 2013. Extended dividend, cash flow, and residual income valuation models: Accounting for deviations from ideal conditions. Contemporary Accounting Research 30(1): 42-79.

Heitzman, S. and M. Huang. 2019. Internal information quality and the sensitivity of investment to market prices and accounting profits. Contemporary Accounting Research 36(3): 1699-1723.

Heo, J. S., S. Y. Kwon and H. Tan. 2021. Auditors' responses to workload imbalance and the impact on audit quality. Contemporary Accounting Research 38(1): 338-375.

Hermanson, D. R., J. G. Tompkins, R. Veliyath and Z. Ye. 2012. The compensation committee process. Contemporary Accounting Research 29(3): 666-709.

Hewitt, M., A. Tarca and T. L. Yohn. 2015. The effect of measurement subjectivity classifications on analysts' use of persistence classifications when forecasting earnings items. Contemporary Accounting Research 32(3): 1000-1023.

Hewitt, M., F. D. Hodge and J. H. Pratt. 2020. Do shareholders assess managers' use of accruals to manage earnings as a negative signal of trustworthiness even when its outcome serves shareholders' interest? Contemporary Accounting Research 37(4): 2058-2086.

Higgins, D., T. C. Omer and J. D. Phillips. 2015. The influence of a firm's business strategy on its tax aggressiveness. Contemporary Accounting Research 32(2): 674-702.

Hillegeist, S. A. and L. Weng. 2021. Quasi-indexer ownership and insider trading: Evidence from Russel Index reconstitutions. Contemporary Accounting Research 38(3): 2192-2223.

Hillison, S. M. and M. E. Peecher. 2017. Discussion of "The consequences of audit-related earnings revisions". Contemporary Accounting Research 34(4): 1915-1921.

Hilton, R. W. 1986. Interdependence between the information evaluator and the decision maker. Contemporary Accounting Research 3(1): 50-67.

Hobson, J. L. 2011. Do the benefits of reducing accounting complexity persist in markets prone to bubble? Contemporary Accounting Research 28(3): 957-989.

Hobson, J. L., M. T. Stern and A. F. Zimbelman. 2020. The benefit of mean auditors: The influence of social interaction and the dark triad on unjustified auditor trust. Contemporary Accounting Research 37(2): 1217-1247.

Hodge, F. D., K. I. Mendoza and R. K. Sinha. 2021. The effect of humanizing robo-advisors on investor judgments. Contemporary Accounting Research 38(1): 770-792.

Hodge, F. D., P. E. Hopkins and D. A. Wood. 2010. The effects of financial statement information proximity and feedback on cash flow forecasts. Contemporary Accounting Research 27(1): 101-133.

Hofmann, C. and N. R. Rothenberg. 2019. Forecast accuracy and consistent preferences for the timing of information arrival. Contemporary Accounting Research 36(4): 2207-2237.

Hofmann, C. and R. J. Indjejikian. 2021. Authority, monitoring, and incentives in hierarchies. Contemporary Accounting Research 38(3): 1643-1678.

Hoitash, R., U. Hoitash and K. M. Johnstone. 2012. Internal control material weaknesses and CFO compensation. Contemporary Accounting Research 29(3): 768-803.

Holzhacker, M., R. Krishnan and M. D. Mahlendorf. 2015. The impact of changes in regulation on cost behavior. Contemporary Accounting Research 32(2): 534-566.

Holzman, E. R., B. P. Miller and B. M. Williams. 2021. The local spillover effect of corporate accounting misconduct: Evidence from city crime rates. Contemporary Accounting Research 38(3): 1542-1580.

Homburg, C., C. Muller and J. Nasev. 2018. How important are dividend signals in assessing earnings persistence? Contemporary Accounting Research 35(4): 2082-2105.

Hong, H. A., M. Hung and J. Zhang. 2016. The use of debt covenants worldwide: Institutional determinants and implications on financial reporting. Contemporary Accounting Research 33(2): 644-681.

Hope, O., H. Yue and Q. Zhong. 2020. China's anti-corruption campaign and financial reporting quality. Contemporary Accounting Research 37(2): 1015-1043.

Hopkins, J. 2018. Do securities class actions deter misreporting? Contemporary Accounting Research 35(4): 2030-2057.

Hopwood, W., J. McKeown and J. Mutchler. 1988. The sensitivity of financial distress prediction models to departures from normality. Contemporary Accounting Research 5(1): 284-298.

Hopwood, W. S. and T. F. Schaefer. 1988. Incremental information content of earnings-and nonearnings-based financial ratios. Contemporary Accounting Research 5(1): 318-342.

Horton, J., G. Serafeim and I. Serafeim. 2013. Does mandatory IFRS adoption improve the information environment? Contemporary Accounting Research 30(1): 388-423.

Horwitz, B. 1989. Discussion of "Attributes of industry, industry segment and firm-specific information in security valuation". Contemporary Accounting Research 5(2): 615-619.

Hou, Q., Q. Jin, R. Yang, H. Yuan and G. Zhang. 2015. Performance commitments of controlling shareholders and earnings management. Contemporary Accounting Research 32(3): 1099-1127.

Houston, J. F., B. Lev and J. W. Tucker. 2010. To guide or not to guide? Causes and consequences of stopping quarterly earnings guidance. Contemporary Accounting Research 27(1): 143-185.

Hribar, P. and H. Yang. 2016. CEO overconfidence and managerial forecasting. Contemporary Accounting Research 33(1): 204-227.

Hribar, P. and N. Yehuda. 2015. The mispricing of cash flows and accruals at different life-cycle stages. Contemporary Accounting Research 32(3): 1053-1072.

Hsieh, S., K. R. Ferris and A. H. Chen. 1990. Securities market response to pension fund termination. Contemporary Accounting Research 6(2): 550-572.

Hsu, A. W. and H. Pourjalali. 2015. The impact of IAS No. 27 on the market's ability to anticipate future earnings. Contemporary Accounting Research 32(2): 789-813.

Hsu, C. and R. Wang. 2021. Bundled earnings guidance and analysts' forecast revisions. Contemporary Accounting Research 38(4): 3146-3181.

Hsu, C. and W. Kross. 2011. The market pricing of special items that are included in versus excluded from street earnings. Contemporary Accounting Research 28(3): 990-1017.

Hsu, S. H. 2011. Cost information and pricing: Empirical evidence. Contemporary Accounting Research 28(2): 554-579.

Huang, J., L. Krull and R. Ziedonis. 2020. R&D investments and tax incentives: The role of intra-firm cross-border collaboration. Contemporary Accounting Research 37(4): 2523-2557.

Huang, J., S. R. Matsunaga and Z. J. Wang. 2020. The role of pension business benefits in institutional block ownership and corporate governance. Contemporary Accounting Research 37(4): 1959-1989.

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. 1992. Discussion of "The effects of line-of-business reporting on competition in oligopoly settings". Contemporary Accounting Research 9(1): 29-32.

Huddart, S. 2017. Discussion of "The effects of vertical pay dispersion: Experimental evidence in a budget setting". Contemporary Accounting Research 34(1): 577-581.

Hughes, J. S. 1989. Discussion of "The valuation of initial public offerings". Contemporary Accounting Research 5(2): 519-525.

Hughes, J. S. and J. L. Kao. 1991. Economic implications of alternative disclosure rules for research and development costs. Contemporary Accounting Research 8(1): 152-169.

Hughes, J. S. and S. Pae. 2014. Discretionary disclosure and efficiency of entrepreneurial investment. Contemporary Accounting Research 31(4): 982-1007.

Hughes, J. S. and W. E. Ricks. 1986. Market reactions to mandated interest capitalization. Contemporary Accounting Research 2(2): 222-241.

Hung, M., T. J. Wong and F. Zhang. 2015. The value of political ties versus market credibility: Evidence from corporate scandals in China. Contemporary Accounting Research 32(4): 1641-1675.

Hung, S., H. Pan and T. Wang. 2019. CEO hedging opportunities and the weighting of performance measures in compensation contracts. Contemporary Accounting Research 36(4): 2319-2343.

Hunton, J., V. Arnold and J. L. Reck. 2010. Decision aid reliance: A longitudinal field study involving professional buy-side financial analysts. Contemporary Accounting Research 27(4): 997-1023.

Hunton, J. E., R. Hoitash and J. C. Thibodeau. 2011. The relationship between perceived tone at the top and earnings quality. Contemporary Accounting Research 28(4): 1190-1224. Contemporary Accounting Research. 2014. Retracted: Contemporary Accounting Research 31(4): 937-938.

Hurley, P. J., B. W. Mayhew, K. M. Obermire and A. C. Tegeler. 2021. The impact of risk and the potential for loss on managers' demand for audit quality. Contemporary Accounting Research 38(4): 2795-2823.

Hutton, A. P. 2017. Discussion of "Aggregate margin debt and the divergence of price from accounting fundamentals". Contemporary Accounting Research 34(3): 1446-1452.

Hwang, I., T. Jung, W. Lee and D. G. Yang. 2021. Asymmetric inventory management and the direction of sales changes. Contemporary Accounting Research 38(1): 676-706.

Ingram, R. W. 1986. Tests of the fund accounting model for local governments. Contemporary Accounting Research 3(1): 200-221.

Iselin, M., S. Liao and H. Zhang. 2021. Common mutual fund ownership and systemic risk. Contemporary Accounting Research 38(3): 2157-2191.

Ismail, B. E. 1987. Some time series properties of corporate cash recovery rates. Contemporary Accounting Research 4(1): 76-88.

Jang, H. J. and B. T. Ro. 1989. Trading volume theories and their implications for empirical information content studies. Contemporary Accounting Research 6(1): 242-262.

Jang, Y. and N. Yehuda. 2021. Resource adjustment costs, cost stickiness, and value creation in mergers and acquisitions. Contemporary Accounting Research 38(3): 2264-2301.

Jansen, I. P., S. Ramnath and T. L. Yohn. 2012. A diagnostic for earnings management using changes in asset turnover and profit margin. Contemporary Accounting Research 29(1): 221-251.

Jenkins, J. G., E. M. Negangard and M. J. Oler. 2018. Getting comfortable on audits: Understanding firms usage of forensic specialists. Contemporary Accounting Research 35(4): 1766-1797.

Jennings, M. M., D. C. Kneer and P. M. J. Reckers. 1991. Selected auditor communications and perceptions of legal liability. Contemporary Accounting Research 7(2): 449-465.

Jennings, R., A. Kartapanis and Y. Yu. 2021. Do political connections induce more or less opportunistic financial reporting? Evidence from close elections involving SEC-influential politicians. Contemporary Accounting Research 38(2): 1177-1203.

Jennings, R., C. D. Weaver and W. J. Mayew. 2012. The extent of implicit taxes at the corporate level and the effect of TRA86. Contemporary Accounting Research 29(4): 1021-1059.

Jensen, R. E. 1988. Discussion of "Exercising budgetary control in automated production environments". Contemporary Accounting Research 5(1): 250-266.

Jensen, T. K. and M. A. Plumlee. 2020. Measuring news in management range forecasts. Contemporary Accounting Research 37(3): 1687-1719.

Jiang, J., K. R. Petroni and I. Y. Wang. 2016. Private intermediary innovation and market liquidity: Evidence from the Pink Sheets® market. Contemporary Accounting Research 33(3): 920-948. (Over-the-counter market).

Johed, G. and B. Catasus. 2018. Auditor face work at the annual general meeting. Contemporary Accounting Research 35(1): 365-393.

Johnson, E. N., D. J. Lowe and P. M. J. Reckers. 2016. The influence of mood on subordinates' ability to resist coercive pressure in public accounting. Contemporary Accounting Research 33(1): 261-287.

Johnson, E. N., G. M. Fleischman, S. Valentine and K. B. Walker. 2012. Managers' ethical evaluations of earnings management and its consequences. Contemporary Accounting Research 29(3): 910-927.

Johnson, J. A., J. Theis, A. Vitalis and D. Young. 2020. The influence of firms' emissions management strategy disclosures on investors' valuation judgments. Contemporary Accounting Research 37(2): 642-664.

Johnson, L. M., M. B. Keune and J. Winchel. 2019. U.S. auditors' perceptions of the PCAOB inspection process: A behavioral examination. Contemporary Accounting Research 36(3): 1540-1574.

Johnson, N. B., C. Loeffler and T. Pfeiffer. 2018. An evaluation of alternative market based transfer prices. Contemporary Accounting Research 35(4): 1868-1887.

Johnston, R. and R. Petacchi. 2017. Regulatory oversight of financial reporting: Securities and exchange commission comment letters. Contemporary Accounting Research 34(2): 1128-1155.

Johnstone, D. 2016. The effect of information on uncertainty and the cost of capital. Contemporary Accounting Research 33(2): 752-774.

Johnstone, K., C. Li and K. H. Rupley. 2011. Changes in corporate governance associated with the revelation of internal control material weaknesses and their subsequent remediation. Contemporary Accounting Research 28(1): 331-383.

Jones, D. A. 2013. Changes in the funded status of retirement plans after the adoption of SFAS No. 158: Economic improvement or balance sheet management. Contemporary Accounting Research 30(3): 1099-1132.

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.

Jordan, J. S. 1990. Accounting-based divisional performance measurement: Incentives for profit maximization. Contemporary Accounting Research 6(2): 903-921.

Jorgensen, B. N. and J. Morley. 2017. Discussion of "Are related party transactions red flags?". Contemporary Accounting Research 34(2): 929-939.

Jorgensen, B. N. and M. Kirschenheiter. 2012. Interactive discretionary disclosures. Contemporary Accounting Research 29(2): 382-397.

Jorgensen, B. N. and M. T. Kirschenheiter. 2015. Discretionary disclosures to risk-averse traders: A research note. Contemporary Accounting Research 32(3): 1224-1235.

Jorgensen, B. N., Y. G. Lee and S. Rock. 2014. The shapes of scaled earnings histograms are not due to scaling and sample selection: Evidence from distributions of reported earnings per share. Contemporary Accounting Research 31(2): 498-521.

Joyce, Y. 2020. Building trust in crisis management: A study of insolvency practitioners and the role of accounting information and processes. Contemporary Accounting Research 37(3): 1622-1657.

Jung, B., N. Soderstrom and Y. S. Yang. 2013. Earnings smoothing activities of firms to manage credit ratings. Contemporary Accounting Research 30(2): 645-676.

Jung, B., W. Lee and D. P. Weber. 2014. Financial reporting quality and labor investment efficiency. Contemporary Accounting Research 31(4): 1047-1076.

Jung, W. 1989. Strategic choice of inventory accounting methods. Contemporary Accounting Research 6(1): 1-25.

Kachelmeier, S. J., D. Rimkus, J. J. Schmidt and K. Valentine. 2020. The forewarning effect of critical audit matter disclosures involving measurement uncertainty. Contemporary Accounting Research 37(4): 2186-2212.

Kachelmeier, S. J., S. J. Rasmussen and J. J. Schmidt. 2016. When do ineffective audit committee members experience turnover? Contemporary Accounting Research 33(1): 228-260.

Kachelmeier, S. J., T. A. Thronock and M. G. Williamson. 2016. Communicated values as informal controls: Promoting quality while undermining productivity? Contemporary Accounting Research 33(4): 1411-1434.

Kadous, K. and Y. Zhou. 2019. How does intrinsic motivation improve auditor judgment in complex audit tasks? Contemporary Accounting Research 36(1): 108-131.

Kadous, K., C. A. Proell, J. Rich and Y. Zhou. 2019. It goes without saying: The effects of intrinsic motivational orientation, leadership emphasis of intrinsic goals, and audit issue ambiguity on speaking up. Contemporary Accounting Research 36(4): 2113-2141.

Kallunki, J., J. P. Kallunki, L. Niemi, H. Nilsson and D. Aobdia. 2019. IQ and audit quality: Do smarter auditors deliver better audits? Contemporary Accounting Research 36(3): 1373-1416.

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.

Kang, Y. J., M. D. Piercey and A. Trotman. 2020. Does an audit judgment rule increase or decrease auditors' use of innovative audit procedures? Contemporary Accounting Research 37(1): 297-321.

Ke, B. and X. Zhang. 2021. Does public enforcement work in weak investor protection countries? Evidence from China. Contemporary Accounting Research 38(2): 1231-1273.

Ke, R., M. Li and Y. Zhang. 2020. Directors' informational role in corporate voluntary disclosure: An analysis of directors from related industries. Contemporary Accounting Research 37(1): 392-418.

Kelly, K. 2010. Accuracy of relative weights on multiple leading performance measures: Effects on managerial performance and knowledge. Contemporary Accounting Research 27(2): 577-608.

Kelly, K., B. Low, H. Tan and S. Tan. 2012. Investors' reliance on analysts' stock recommendations and mitigating mechanisms for potential overreliance. Contemporary Accounting Research 29(3): 991-1012.

Kennedy, D. B. 1992. Classification techniques in accounting research: Empirical evidence of comparative performance. Contemporary Accounting Research 8(2): 419-442.

Kennedy, D. B. and W. H. Shaw. 1991. Evaluating financial distress resolution using prior audit opinions. Contemporary Accounting Research 8(1): 97-114.

Kerr, J. N. 2019. Transparency, information shocks, and tax avoidance. Contemporary Accounting Research 36(2): 1146-1183.

Keskek, S., J. N. Myers and L. A. Myers. 2020. Investors' misweighting of firm-level information and the market's expectations of earnings. Contemporary Accounting Research 37(3): 1828-185

Khan, U. 2019. Does fair value accounting contribute to systemic risk in the banking industry? Contemporary Accounting Research 36(4): 2588-2609.

Khurana, I. K., N. G. Lundstrom and K. K. Raman. 2021. PCAOB inspections and the differential audit quality effect for Big 4 and non-Big 4 US. auditors. Contemporary Accounting Research 38(1): 376-411.

Khurana, I. K., R. Pereira and E. Zhang. 2018. Is real earnings smoothing harmful? Evidence from firm specific stock price crash risk. Contemporary Accounting Research 35(1): 558-587.

Kim, C. and L. Zhang. 2016. Corporate political connections and tax aggressiveness. Contemporary Accounting Research 33(1): 78-114.

Kim, J. and L. Zhang. 2014. Financial reporting opacity and expected crash risk: Evidence from implied volatility smirks. Contemporary Accounting Research 31(3): 851-875.

Kim, J. and L. Zhang. 2016. Accounting conservatism and stock price crash risk: Firm-level evidence. Contemporary Accounting Research 33(1): 412-441.

Kim, J., D. A. Simunic, M. T. Stein and C. H. Yi. 2011. Voluntary audits and the cost of debt capital for privately held firms: Korean evidence. Contemporary Accounting Research 28(2): 585-615.

Kim, J., K. H. Lee and E. Lie. 2017. Dividend stickiness, debt covenants, and earnings management. Contemporary Accounting Research 34(4): 2022-2050.

Kim, J., S. T. McGuire, S. Savoy, R. Wilson and J. Caskey. 2019. How quickly do firms adjust to optimal levels of tax avoidance? Contemporary Accounting Research 36(3): 1824-1860.

Kim, J., Z. Wang and L. Zhang. 2016. CEO overconfidence and stock price crash risk. Contemporary Accounting Research 33(4): 1720-1749.

Kim, J. B., A. Nekrasov, P. K. Shroff and A. Simon. 2019. Valuation implications of unconditional accounting conservatism: Evidence from analysts' target prices. Contemporary Accounting Research 36(3): 1669-1698.

Kim, J. B., B. Li and Z. Liu. 2019. Information processing costs and breadth of ownership. Contemporary Accounting Research 36(4): 2408-2436.

Kim, J. B., J. W. Kim and J. H. Lim. 2019. Does XBRL adoption constrain earnings management? Early evidence from mandated U.S. filers. Contemporary Accounting Research 36(4): 2610-2634.

Kim, M. P., S. R. Pierce and I. Yeung. 2021. Why firms announce good news late: Earnings management and financial reporting timeliness. Contemporary Accounting Research 38(4): 2691-2722.

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.

Kim, Y., H. Li and S. Li. 2015. CEO equity incentives and audit fees. Contemporary Accounting Research 32(2): 608-638.

King, R., G. Pownall and G. Waymire. 1992. Corporate disclosure and price discovery associated with NYSE temporary trading halts. Contemporary Accounting Research 8(2): 509-531.

King, R. R. and D. E. Wallin. 1990. The effects of antifraud rules and ex post verifiability on managerial disclosures. Contemporary Accounting Research 6(2): 859-892.

King, R. R. and D. E. Wallin. 1991. Market-induced information disclosures: An experimental markets investigation. Contemporary Accounting Research 8(1): 170-197.

Kinney, W. R. Jr. 1988. Attestation research opportunities: 1987. Contemporary Accounting Research 4(2): 416-425.

Kinney, W. R. Jr. 1988. L'attestation de recherche, 1987. Contemporary Accounting Research 4(2): 426-437.

Kinney, W. R. Jr. 2015. Discussion of "Does the identity of engagement partner matter? An analysis of audit partner reporting decisions." Contemporary Accounting Research 32(4): 1479-1488.

Kirby, A. J., N. Dopuch and J. O'Brien. 1992. Incentive compensation schemes: Experimental calibration of the rationality hypothesis. Contemporary Accounting Research 8(2): 374-408.

Klassen, K. J. and S. K. Laplante. 2012. The effect of foreign reinvestment and financial reporting incentives on cross-jurisdictional income shifting. Contemporary Accounting Research 29(3): 928-955.

Klassen, K. J., P. Lisowsky and D. Mescall. 2017. Transfer pricing: Strategies, practices, and tax minimization. Contemporary Accounting Research 34(1): 455-493.

Klein, A. 2018. Discussion of Financial statement comparability and the efficiency of acquisition decisions. Contemporary Accounting Research 35(1): 203-210.

Knauer, T., F. Sommer and A. Wohrmann. 2021. What is a good rank? The effort and performance effects of adding performance category labels to relative performance information. Contemporary Accounting Research 38(2): 839-866.

Knechel, W. R. and W. F. Messier Jr. 1990. Sequential auditor decision making: Information search and evidence evaluation. Contemporary Accounting Research 6(2): 386-406.

Knechel, W. R., A. Vanstraelen and M. Zerni. 2015. Does the identity of engagement partners matter? An analysis of audit partner reporting decisions. Contemporary Accounting Research 32(4): 1443-1478.

Knechel, W. R., J. Mao, B. Qi and Z. Zhuang. 2021. Is there a brain drain in auditing? The determinants and consequences of auditors leaving public accounting. Contemporary Accounting Research 38(4): 2461-2495.

Kochetova-Kozloski, N., W. F. Messier Jr. and A. Eilifsen. 2011. Improving auditors’ fraud judgments using a frequency response mode. Contemporary Accounting Research 28(3): 837-858.

Kohlbeck, M. and B. W. Mayhew. 2017. Are related party transactions red flags? Contemporary Accounting Research 34(2): 900-928.

Konstantinidi, T. and P. F. Pope. 2016. Forecasting risk in earnings. Contemporary Accounting Research 33(2): 487-525.

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.

Koonce, L., J. Miller and J. Winchel. 2015. The effects of norms on investor reactions to derivative use. Contemporary Accounting Research 32(4): 1529-1554.

Kovacs, T. 2016. Intra-industry information transfers and the post-earnings announcement drift. Contemporary Accounting Research 33(4): 1549-1575.

Krinsky, I. and W. Rotenberg. 1989. The valuation of initial public offerings. Contemporary Accounting Research 5(2): 501-515.

Krische, S. D. 2011. Discussion of “Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices”. Contemporary Accounting Research 28(4): 1180-1189.

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