Volume 35(1) - 35(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Contemporary Accounting
Research 2010-2023 |
Journal Updates by Year
Ahrens, T. 2018. Management controls that anchor other organizations practices. Contemporary Accounting Research 35(1): 58-86.
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.
Asay, H. S. 2018. Horizon induced optimism as a gateway to earnings management. Contemporary Accounting Research 35(1): 7-30.
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.
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.
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.
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.
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.
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.
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.
Bereskin, F. L., P. H. Hsu and W. Rotenberg. 2018. The real effects of real earnings management: Evidence from innovation. Contemporary Accounting Research 35(1): 525-557.
Bianchi, P. A. 2018. Auditors joint engagements and audit quality: Evidence from Italian private companies. Contemporary Accounting Research 35(3): 1533-1577.
Blouin, J. L., L. A. Robinson and J. K. Seidman. 2018. Conflicting transfer pricing incentives and the role of coordination. Contemporary Accounting Research 35(1): 87-116.
Bol, J. C. and J. Leiby. 2018. Subjectivity in professionals' incentive systems: Difference between promotion and performance based assessments. Contemporary Accounting Research 35(1): 31-57.
Bonacchi, M., F. Cipollini and P. Zarowin. 2018. Parents use of subsidiaries to push down earnings management: Evidence from Italy. Contemporary Accounting Research 35(3): 1332-1362.
Boster, C., M. Majerczyk and Y. Tian. 2018. The effect of individual and pooled profit sharing plans on honesty in managerial reporting. Contemporary Accounting Research 35(2): 696-715.
Bova, F. and L. Yang. 2018. State owned enterprises, competition, and disclosure. Contemporary Accounting Research 35(2): 596-621.
Brown, S. V., X. Tian and J. W. Tucker. 2018. The spillover effect of SEC comment letters on qualitative corporate disclosure: Evidence from the risk factor disclosure. Contemporary Accounting Research 35(2): 622-656.
Cassell, C. A., L. A. Myers, R. Schmardebeck and J. Zhou. 2018. The monitoring effectiveness of co opted audit committees. Contemporary Accounting Research 35(4): 1732-1765.
Chang, H., J. Chen, S. W. Hsu and R. Mashruwala. 2018. The impact of the bullwhip effect on sales and earnings prediction using order backlog. Contemporary Accounting Research 35(2): 1140-1165.
Chen, C. W., D. W. Collins, T. D. Kravet and R. D. Mergenthaler. 2018. Financial statement comparability and the efficiency of acquisition decisions. Contemporary Accounting Research 35(1): 164-202.
Chen, F., O. Hope, Q. Li and X. Wang. 2018. Flight to quality in international markets: Investors demand for financial reporting quality during political uncertainty events. Contemporary Accounting Research 35(1): 117-155.
Chen, F., Y. Hou, G. Richardson and M. Ye. 2018. Auditor experience and the timeliness of litigation loss contingency disclosures. Contemporary Accounting Research 35(2): 956-979.
Chen, N. X., P. C. Chiu and T. Shevlin. 2018. Do analysts matter for corporate tax planning? Evidence from a natural experiment. Contemporary Accounting Research 35(2): 794-829.
Cheng, Q., B. W. Goh and J. B. Kim. 2018. Internal control and operational efficiency. Contemporary Accounting Research 35(2): 1102-1139.
Chiu, T. T., Y. Guan and J. B. Kim. 2018. The effect of risk factor disclosures on the pricing of credit default swaps. Contemporary Accounting Research 35(4): 2191-2224.
Choi, A., J. H. Choi and B. C. Sohn. 2018. The joint effect of audit quality and legal regimes on the use of real earnings management: International evidence. Contemporary Accounting Research 35(4): 2225-2257.
Christensen, D. M., K. L. Jones and D. G. Kenchington. 2018. Gambling attitudes and financial misreporting. Contemporary Accounting Research 35(3): 1229-1261.
Darrough, M., R. Huang and E. Zur. 2018. Acquirer internal control weaknesses in the market for corporate control.Contemporary Accounting Research 35(1): 211-244.
DeFond, M. L., J. R. Francis and N. J. Hallman. 2018. Awareness of SEC enforcement and auditor reporting decisions. Contemporary Accounting Research 35(1): 277-313.
Deng, S., Y. Li, G. J. Lobo and P. Shao. 2018. Loan sales and borrowers accounting conservatism. Contemporary Accounting Research 35(2): 1166-1194.
Dikolli, S. S., V. Diser, C. Hofmann and T. Pfeiffer. 2018. CEO power and relative performance evaluation. Contemporary Accounting Research 35(3): 1279-1296.
Dou, Y., O. K. Hope, W. B. Thomas and Y. Zou. 2018. Blockholder exit threats and financial reporting quality. Contemporary Accounting Research 35(2): 1004-1028.
Downar, B., J. Ernstberger and B. Link. 2018. The monitoring effect of more frequent disclosure. Contemporary Accounting Research 35(4): 2058-2081.
Duan, Y., E. S. Hotchkiss and Y. Jiao. 2018. Business ties and information advantage: Evidence from mutual fund trading. Contemporary Accounting Research 35(2): 866-897.
Duellman, S., J. Guo, Y. Zhang and N. Zhou. 2018. Expertise rents from insider trading for financial experts on audit committees. Contemporary Accounting Research 35(2): 930-955.
Erin, H. 2018. The information content of tax expense: A discount rate explanation. Contemporary Accounting Research 35(4): 1917-1940.
Falsetta, D. and S. E. Kaplan. 2018. Discussion of The psychology of billing. Contemporary Accounting Research 35(3): 1455-1463.
Files, R. and U. G. Gurun. 2018. Lenders response to peer and customer restatements. Contemporary Accounting Research 35(1): 464-493.
Fitzgerald, B. C., T. C. Omer and A. M. Thompson. 2018. Audit partner tenure and internal control reporting quality: U.S. evidence from the not for profit sector. Contemporary Accounting Research 35(1): 334-364.
Gao, R., L. Shivakumar and B. K. Sidhu. 2018. Exchange sponsored analyst coverage. Contemporary Accounting Research 35(2): 734-766.
Georgiou, O. 2018. The worth of fair value accounting: Dissonance between users and standard setters. Contemporary Accounting Research 35(3): 1297-1331.
Gleason, C. A., L. F. Mills and M. L. Nessa. 2018. Does FIN 48 improve firms' estimates of tax reserves? Contemporary Accounting Research 35(3): 1395-1429.
Goldie, B. A., L. Li and A. Masli. 2018. Do mutual fund investors care about auditor quality? Contemporary Accounting Research 35(3): 1505-1532.
Goretzki, L., E. Strauss and L. Wiegmann. 2018. Exploring the roles of vernacular accounting systems in the development of enabling global accounting and control systems. Contemporary Accounting Research 35(4): 1888-1916.
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.
Hamm, S. J. W., B. Jung and W. Lee. 2018. Labor unions and income smoothing. Contemporary Accounting Research 35(3): 1201-1228.
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.
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.
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.
Homburg, C., C. Muller and J. Nasev. 2018. How important are dividend signals in assessing earnings persistence? Contemporary Accounting Research 35(4): 2082-2105.
Hopkins, J. 2018. Do securities class actions deter misreporting? Contemporary Accounting Research 35(4): 2030-2057.
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.
Johed, G. and B. Catasus. 2018. Auditor face work at the annual general meeting. Contemporary Accounting Research 35(1): 365-393.
Johnson, N. B., C. Loeffler and T. Pfeiffer. 2018. An evaluation of alternative market based transfer prices. Contemporary Accounting Research 35(4): 1868-1887.
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.
Klein, A. 2018. Discussion of Financial statement comparability and the efficiency of acquisition decisions. Contemporary Accounting Research 35(1): 203-210.
Levy, H., R. Shalev and E. Zur. 2018. The effect of CFO personal litigation risk on firms disclosure and accounting choices. Contemporary Accounting Research 35(1): 434-463.
Li, N. and A. S. Wahid. 2018. Director tenure diversity and board monitoring effectiveness. Contemporary Accounting Research 35(3): 1363-1394.
Lin, K. Z., L. F. Mills, F. Zhang and Y. Li. 2018. Do political connections weaken tax enforcement effectiveness? Contemporary Accounting Research 35(4): 1941-1972.
Lu, T. and K. Sivaramakrishnan. 2018. Expensing versus capitalization. Contemporary Accounting Research 35(3): 1262-1278.
Mashruwala, C. and S. Mashruwala. 2018. Does accounting conservatism reduce overpricing caused by short sales constraints? Contemporary Accounting Research 35(4): 2160-2190.
Mescall, D. and K. J. Klassen. 2018. How does transfer pricing risk affect premiums in cross border mergers and acquisitions? Contemporary Accounting Research 35(2): 830-865.
Mullis, C. E. and R. C. Hatfield. 2018. The effects of multitasking on auditors judgment quality. Contemporary Accounting Research 35(1): 314-333.
Nam, S., J. Ronen and T. Ronen. 2018. When an executive departs: An informational content story. Contemporary Accounting Research 35(4): 1973-1998.
Parsons, J. E. 2018. Discussion of Relating product prices to long run marginal cost: Evidence from solar photovoltaic modules. Contemporary Accounting Research 35(3): 1499-1504.
Patrick, P. H. 2018. Renegotiations of target CEOs' personal benefits during mergers and acquisitions. Contemporary Accounting Research 35(4): 1999-2029.
Pawlewicz, R. 2018. The effect of regulation on the timeliness and informational role of earnings announcements. Contemporary Accounting Research 35(4): 1675-1701.
Pownall, G. and M. Wieczynska. 2018. Deviations from the mandatory adoption of IFRS in the European Union: Implementation, enforcement, incentives, and compliance. Contemporary Accounting Research 35(2): 1029-1066.
Reichelstein, S. and A. Sahoo. 2018. Relating product prices to long run marginal cost: Evidence from solar photovoltaic modules. Contemporary Accounting Research 35(3): 1464-1498.
Sabac, F. and J. Yoo. 2018. Performance measure aggregation in multi task agencies. Contemporary Accounting Research 35(2): 716-733.
Schroder, D. and A. Yim. 2018. Industry effects in firm and segment profitability forecasting. Contemporary Accounting Research 35(4): 2106-2130.
Sunder, J., S. V. Sunder and J. Zhang. 2018. Balance sheet conservatism and debt contracting. Contemporary Accounting Research 35(1): 494-524.
Wang, C., F. Xie and X. Xin. 2018. CEO inside debt and accounting conservatism. Contemporary Accounting Research 35(4): 2131-2159.
Wright, N. S. and S. Bhattacharjee. 2018. Auditors' use of formal advice from internal firm subject matter experts: The impact of advice quality and advice awareness on auditors' judgments. Contemporary Accounting Research 35(2): 980-1003.
Zhang, I. X. and Y. Zhang. 2018. Insider trading restrictions and insiders supply of information: Evidence from earnings smoothing. Contemporary Accounting Research 35(2): 898-929.
Zhang, J. H. 2018. Accounting comparability, audit effort, and audit outcomes. Contemporary Accounting Research 35(1): 245-276. Erratum. 2018. Contemporary Accounting Research 35(2): 595.
Zhang, L. and M. Wilson. 2018. Accruals quality, stock return seasonality, and the cost of equity capital: International evidence. Contemporary Accounting Research 35(2): 1067-1101.