Management And Accounting Web

Contemporary Accounting Research 2016

Volume 33(1) - 33(4)

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

Contemporary Accounting Research 2010-2021  |  Journal Updates by Year

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.

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

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.

Billings, M. B. and M. F. Lewis-Western. 2016. When does pre-IPO financial reporting trigger post-IPO legal consequences? Contemporary Accounting Research 33(1): 378-411.

Bills, K. L., Q. T. Swanquist and R. L. Whited. 2016. Growing pains: Audit quality and office growth. Contemporary Accounting Research 33(1): 288-313.

Blaylock, B. S. 2016. Is tax avoidance associated with economically significant rent extraction among U.S. firms? Contemporary Accounting Research 33(3): 1013-1043.

Bloomfield, R. 2016. Why we should stop being surprised that lightly regulated markets fall short of the SEC's goals for market quality: A discussion of "Private intermediary innovation and market liquidity". Contemporary Accounting Research 33(3): 949-960.

Bratten, B., J. L. Payne and W. B. Thomas. 2016. Earnings management: Do firms play "follow the leader"? Contemporary Accounting Research 33(2): 616-643.

Brown, J. L., K. D. Drake and M. A. Martin. 2016. Compensation in the post-FIN 48 period: The case of contracting on tax performance and uncertainty. Contemporary Accounting Research 33(1): 121-151.

Callen, J. L., F. Chen, Y. Dou and B. Xin. 2016. Accounting conservatism and performance covenants: A signaling approach. Contemporary Accounting Research 33(3): 961-988.

Cao, S. S. 2016. Reexamining growth effects: Are all types of asset growth the same? Contemporary Accounting Research 33(4): 1518-1548.

Chen, Q. 2016. Director monitoring of expense misreporting in nonprofit organizations: The effects of expense disclosure transparency, donor evaluation focus and organization performance. Contemporary Accounting Research 33(4): 1601-1624.

Chow, T., K. J. Klassen and Y. Liu. 2016. Targets' tax shelter participation and takeover premiums. Contemporary Accounting Research 33(4): 1440-1472.

Christensen, B. E., S. M. Glover, T. C. Omer and M. K. Shelley. 2016. Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research 33(4): 1648-1684.

Demirkan, S. and N. Zhou. 2016. Audit pricing for strategic alliances: An incomplete contract perspective. Contemporary Accounting Research 33(4): 1625-1647.

Desai, H., S. Rajgopal and J. J. Yu. 2016. Were information intermediaries sensitive to the financial statement-based leading indicators of bank distress prior to the financial crisis? Contemporary Accounting Research 33(2): 576-606.

Dou, P, C. Truong and M. Veeraraghavan. 2016. Individualism, uncertainty avoidance, and earnings momentum in international markets. Contemporary Accounting Research 33(2): 851-881.

Drake, M. S., K. H. Gee and J. R. Thornock. 2015. March market madness: The impact of value-irrelevant events on the market pricing of earnings news. Contemporary Accounting Research 33(1): 172-203.

Edwards, A., T. Kravet and R. Wilson. 2016. Trapped cash and the profitability of foreign acquisitions. Contemporary Accounting Research 33(1): 44-77.

Evans, J. H. III., D. V. Moser, A. H. Newman and B. R. Stikeleather. 2016. Honor among thieves: Open internal reporting and managerial collusion. Contemporary Accounting Research 33(4): 1375-1402.

Evans, M. E. 2016. Commitment and cost of equity capital: An examination of timely balance sheet disclosure in earnings announcements. Contemporary Accounting Research 33(3): 1136-1171.

Faccio, M. 2016. Discussion of "Corporate political connections and tax aggressiveness". Contemporary Accounting Research 33(1): 115-120.

Ferri, F. and D. Oesch. 2016. Management influence on investors: Evidence from shareholder votes on the frequency of Say on Pay. Contemporary Accounting Research 33(4): 1337-1374.

Francis, J. R., S. X. Huang and I. K. Khurana. 2016. The role of similar accounting standards in cross-border mergers and acquisitions. Contemporary Accounting Research 33(3): 1298-1330.

Gao, F. 2016. To comply or not to comply: Understanding the discretion in reporting public float and SEC regulations. Contemporary Accounting Research 33(3): 1075-1100.

Gao, X. and Y. Jia. 2016. Internal control over financial reporting and the safeguarding of corporate resources: Evidence from the value of cash holdings. Contemporary Accounting Research 33(2): 783-814.

Ghoul, S. E., O. Guedhami, J. A. Pittman and S. Rizeanu. 2016. Cross-country evidence on the importance of auditor choice to corporate debt maturity. Contemporary Accounting Research 33(2): 718-751.

Glover, J. and E. Kim. 2016. Discussion of "Honor among thieves: Open internal reporting and managerial collusion". Contemporary Accounting Research 33(4): 1403-1410.

Goodwin, J. and D. Wu. 2016. What is the relationship between audit partner busyness and audit quality? Contemporary Accounting Research 33(1): 341-377.

Gupta, S., R. C. Laux and D. P. Lynch. 2016. Do firms use tax reserves to meet analysts' forecasts? Evidence from pre- and post-FIN 48 periods. Contemporary Accounting Research 33(3): 1044-1074.

Guo, H. and B. Qiu. 2016. A better measure of institutional informed trading. Contemporary Accounting Research 33(2): 815-850.

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

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.

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

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.

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

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).

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.

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

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.

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

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

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

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

Lau, S. T., K. Shrestha and J. Yu. 2016. Corporate governance and the information content of earnings announcements: A cross-country analysis. Contemporary Accounting Research 33(3): 1238-1266.

Lawson, B. P. and D. Wang. 2016. The earnings quality information content of dividend policies and audit pricing. Contemporary Accounting Research 33(4): 1685-1719.

Lisic, L. L., T. L. Neal, I X. Zhang and Y. Zhang. 2016. CEO power, internal control quality, and audit committee effectiveness in substance versus in form. Contemporary Accounting Research 33(3): 1199-1237.

Louis, H. and A. X. Sun. 2016. Abnormal accruals and managerial intent: Evidence from the timing of merger announcements and completions. Contemporary Accounting Research 33(3): 1101-1135.

Luft, J., M. D. Shields and T. F. Thomas. 2016. Additional information in accounting reports: Effects on management decisions and subjective performance evaluations under causal ambiguity. Contemporary Accounting Research 33(2): 526-550.

Markel, K. 2016. A comparison of the tax-motivated income shifting of multinationals in territorial and worldwide countries. Contemporary Accounting Research 33(1): 7-34.

Menon, K. and D. D. Williams. 2016. Audit report restrictions in debt covenants. Contemporary Accounting Research 33(2): 682-717.

Moroney, R. and K. T. Trotman. 2016. Differences in auditors' materiality assessments when auditing financial statements and sustainability reports. Contemporary Accounting Research 33(2): 551-575.

Pae, S., C. J. Song and A. C. Yi. 2016. Career concerns and management earnings guidance. Contemporary Accounting Research 33(3): 1172-1198.

Plumlee, M. A. 2016. Discussion of "The effect of information on uncertainty and the cost of capital". Contemporary Accounting Research 33(2): 775-782.

Ryan, S. G. 2016. Discussion of "Were information intermediaries sensitive to the financial statement-based leading indicators of bank distress prior to the financial crisis?" Contemporary Accounting Research 33(2): 607-615.

Sedatole, K. L., A. M. Swaney and A. Woods. 2016. The implicit incentive effects of horizontal monitoring and team dependence on individual performance. Contemporary Accounting Research 33(3): 889-919.

Shevlin, T. 2016. Discussion of "Target's tax shelter participation and takeover premiums". Contemporary Accounting Research 33(4): 1473-1488.

Vansant, B. 2016. Institutional pressures to provide social benefits and the earnings management behavior of nonprofits: Evidence from the U.S. hospital industry. Contemporary Accounting Research 33(4): 1576-1600.