Volume 36(1) - 36(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Contemporary Accounting
Research 2010-2021 |
Journal Updates by Year
Abernethy, M. A., F. K. Yu and B. Qin. 2019. The relation between strategy, CEO selection, and firm performance. Contemporary Accounting Research 36(3): 1575-1606.
Acito, A. A., J. J. Burks and W. B. Johnson. 2019. The materiality of accounting errors: Evidence from SEC comment letters. Contemporary Accounting Research 36(2): 839-868.
Ahmed, A. S., B. E. Christensen, A. J. Olson and C. G. Yust. 2019. Déjà Vu: The effect of executives and directors with prior banking crisis experience on bank outcomes around the global financial crisis. Contemporary Accounting Research 36(2): 958-998.
Albuquerque, A., B. Chen, Q. Dong and E. J. Riedl. 2019. Ex post settling up in cash compensation: New evidence. Contemporary Accounting Research 36(4): 2283-2318.
Arnold, M. C. and I. D. Tafkov. 2019. Managerial discretion and task interdependence in teams. Contemporary Accounting Research 36(4): 2467-2493.
Arnold, M. C., R. M. Gillenkirch and R. L. Hannan. 2019. The effect of environmental risk on the efficiency of negotiated transfer prices. Contemporary Accounting Research 36(2): 1122-1145.
Arya, A., B. Mittendorf and D. H. Yoon. 2019. Public disclosures in the presence of suppliers and competitors. Contemporary Accounting Research 36(2): 758-772.
Atwood, T. J. and C. Lewellen. 2019. The complementarity between tax avoidance and manager diversion: Evidence from tax haven firms. Contemporary Accounting Research 36(1): 259-294.
Ayers, B. C., J. K. Seidman and E. M. Towery. 2019. Tax reporting behavior under audit certainty. Contemporary Accounting Research 36(1): 326-358.
Ayres, D. R., T. L. Neal, L. C. Reid and J. E. Shipman. 2019. Auditing goodwill in the post amortization era: Challenges for auditors. Contemporary Accounting Research 36(1): 82-107.
Balakrishnan, R., G. Drymiotes and K. Sivaramakrishnan. 2019. The effects of biasing performance measurement systems on incentives and retention decisions. Contemporary Accounting Research 36(2): 1098-1121.
Baloria, V. P., K. J. Klassen and C. I. Wiedman. 2019. Shareholder activism and voluntary disclosure initiation: The case of political spending. Contemporary Accounting Research 36(2): 904-933.
Bathke, A. W. Jr., T. W. Mason and R. M. Morton. 2019. Investor overreaction to earnings surprises and post earnings announcement reversals. Contemporary Accounting Research 36(4): 2069-2092.
Bauer, T. D., C. Estep and B. Malsch. 2019. One team or two? Investigating relationship quality between auditors and IT specialists: Implications for audit team identity and the audit process. Contemporary Accounting Research 36(4): 2142-2177.
Beardsley, E. L., D. R. Lassila and T. C. Omer. 2019. How do audit offices respond to audit fee pressure? Evidence of increased focus on nonaudit services and their impact on audit quality. Contemporary Accounting Research 36(2): 999-1027.
Beatty, A., L. Cheng and H. Zhang. 2019. Are risk factor disclosures still relevant? Evidence from market reactions to risk factor disclosures before and after financial crisis. Contemporary Accounting Research 36(2): 805-838.
Beatty, A., L. Cheng and T. Zach. 2019. Nonrecurring items in debt contracts. Contemporary Accounting Research 36(1): 139-167.
Bonsall, S. B. IV., J. Comprix and K. A. Muller III. 2019. State pension accounting estimates and strong unions. Contemporary Accounting Research 36(3): 1299-1336.
Bratten, B., M. Causholli and T. C. Omer. 2019. Audit firm tenure, bank complexity, and financial reporting quality. Contemporary Accounting Research 36(1): 295-325.
Cade, N. L., L. Koonce, K. I. Mendoza, L. Rees and M. B. Tokar. 2019. Assets and liabilities: When do they exist? Contemporary Accounting Research 36(2): 553-587.
Carrington, T., T. Johansson, G. Johed and P. Ohman. 2019. The client as a source of institutional conformity for commitments to core values in the auditing profession. Contemporary Accounting Research 36(2): 1077-1097.
Chansog, K., K. Wang and L. Zhang. 2019. Readability of 10 K reports and stock price crash risk. Contemporary Accounting Research 36(2): 1184-1216.
Chen, C., J. B. Kim, M. Wei and H. Zhang. 2019. Linguistic information quality in customers' forward looking disclosures and suppliers' investment. Contemporary Accounting Research 36(3): 1751-1783.
Cheng, Q., F. Du, B. Y. Wang and X. Wang. 2019. Do corporate site visits impact stock prices? Contemporary Accounting Research 36(1): 359-388.
Cheng, S., R. Felix and R. Indjejikian. 2019. Spillover effects on internal control weakness disclosures: The role of audit committees and board connections. Contemporary Accounting Research 36(2): 934-957.
Chiu, T. T., J. B. Kim and Z. Wang. 2019. Customers risk factor disclosures and suppliers investment efficiency. Contemporary Accounting Research 36(2): 773-804.
Choi, J., L. Thompson and J. Williams. 2019. Asymmetric learning from prices and post earnings announcement drift. Contemporary Accounting Research 36(3): 1724-1750.
Choi, J. H., S. Choi, L. A. Myers and D. Ziebart. 2019. Financial statement comparability and the informativeness of stock prices about future earnings. Contemporary Accounting Research 36(1): 389-417.
Christensen, B. E., S. S. Neuman and S. C. Rice. 2019. The loss of information associated with binary audit reports: Evidence from auditors' internal control and going concern opinions. Contemporary Accounting Research 36(3): 1461-1500.
Chu, J., P. M. Dechow, K. W. Hui and A. Y. Wang. 2019. Maintaining a reputation for consistently beating earnings expectations and the slippery slope to earnings manipulation. Contemporary Accounting Research 36(4): 1966-1998.
Chung, H. H., S. A. Hillegeist, Y. I. Park and J. P. Wynn. 2019. Capitalization of in process research and development under SFAS 141R and information asymmetry. Contemporary Accounting Research 36(4): 2379-2407.
Chung, S. G., B. W. Goh, J. Lee and T. Shevlin. 2019. Corporate tax aggressiveness and insider trading. Contemporary Accounting Research 36(1): 230-258.
Commerford, B. P., D. R. Hermanson, R. W. Houston and M. F. Peters. 2019. Auditor sensitivity to real earnings management: The importance of ambiguity and earnings context. Contemporary Accounting Research 36(2): 1055-1076.
Cooper, D. J., M. Ezzamel and K. Robson. 2019. The multiplicity of performance management systems: Heterogeneity in multinational corporations and management sense making. Contemporary Accounting Research 36(1): 451-485.
Crawford, S., M. Aleksanyan, Y. Millo, S. Imam and S. Abhayawansa. 2019. Earning the write to speak: Sell side analysts and their struggle to be heard. Contemporary Accounting Research 36(4): 2635-2662.
Curtis, Q. D., D. C. Donelson and J. J. Hopkins. 2019. Revealing corporate financial misreporting. Contemporary Accounting Research 36(3): 1337-1372.
Czerney, K., J. J. Schmidt and A. M. Thompson. 2019. Do investors respond to explanatory language included in unqualified audit reports? Contemporary Accounting Research 36(1): 198-229.
Dekeyser, S., A. Gaeremynck and M. Willekens. 2019. Evidence of industry scale effects on audit hours, billing rates, and pricing. Contemporary Accounting Research 36(2): 666-693.
Deng, M., N. Lin and X. Wen. 2019. Information quality and endogenous outcomes. Contemporary Accounting Research 36(2): 732-757.
Dhaliwal, D., W. He, Y. Li and R. Pereira. 2019. Accounting standards harmonization and financial integration. Contemporary Accounting Research 36(4): 2437-2466.
Donohoe, M. P., P. Lisowsky and M. A. Mayberry. 2019. The effects of competition from S corporations on the organizational form choice of rival C corporations. Contemporary Accounting Research 36(3): 1784-1823.
Drake, M. S., J. Hales and L. Rees. 2019. Disclosure overload? A professional user perspective on the usefulness of general purpose financial statements. Contemporary Accounting Research 36(4): 1935-1965.
Finley, A. R., M. H. J. Kim, P. T. Lamoreaux and C. S. Lennox. 2019. Employee movements from audit firms to audit clients. Contemporary Accounting Research 36(4): 1999-2034.
Firk, S., T. Schmidt and M. Wolff. 2019. Exploring value based management sophistication: The role of potential benefits and institutional influence. Contemporary Accounting Research 36(1): 418-450.
Francis, J. R., S. S. Neuman and N. J. Newton. 2019. Does tax planning affect analysts' forecast accuracy? Contemporary Accounting Research 36(4): 2663-2694.
Gao, P. 2019. Idiosyncratic information, moral hazard, and the cost of capital. Contemporary Accounting Research 36(4): 2178-2206.
Garrett, J. B., J. A. Livingston, W. B. Tayler, N. L. Cade and S. E. McVay. 2019. Controls and cooperation in interactive non interactive settings. Contemporary Accounting Research 36(4): 2494-2520.
Glover, J. and C. B. Levine. 2019. Information asymmetries about measurement quality. Contemporary Accounting Research 36(1): 50-71.
Glover, S. M., M. H. Taylor, Y. J. We and K. T. Trotman. 2019. Mind the gap: Why do experts have differences of opinion regarding the sufficiency of audit evidence supporting complex fair value measurements? Contemporary Accounting Research 36(3): 1417-1460.
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.
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.
Heese, J. 2019. The political influence of voters interests on SEC enforcement. Contemporary Accounting Research 36(2): 869-903.
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.
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.
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.
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.
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.
Kerr, J. N. 2019. Transparency, information shocks, and tax avoidance. Contemporary Accounting Research 36(2): 1146-1183.
Khan, U. 2019. Does fair value accounting contribute to systemic risk in the banking industry? Contemporary Accounting Research 36(4): 2588-2609.
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. 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.
Krische, S. D. 2019. Investment experience, financial literacy, and investment related judgments. Contemporary Accounting Research 36(3): 1634-1668.
Krishnan, R. 2019. Discussion of Information asymmetries about measurement quality. Contemporary Accounting Research 36(1): 72-81.
Li, K. and P. Mohanram. 2019. Fundamental analysis: Combining the search for quality with the search for value. Contemporary Accounting Research 36(3): 1263-1298.
Lin, S., W. N. Riccardi, C. Wang, P. E. Hopkins and G. Kabureck. 2019. Relative effects of IFRS adoption and IFRS convergence on financial statement comparability. Contemporary Accounting Research 36(2): 588-628.
Lisic, L. L., L. A. Myers, R. Pawlewicz and T. A. Seidel. 2019. Do accounting firm consulting revenues affect audit quality? Evidence from the pre and post SOX eras. Contemporary Accounting Research 36(2): 1028-1054.
Lisic, L. L., L. A. Myers, T. A. Seidel and J. Zhou. 2019. Does audit committee accounting expertise help to promote audit quality? Evidence from auditor reporting of internal control weaknesses. Contemporary Accounting Research 36(4): 2521-2553.
Liu, X., R. Xiaoxia and C. D. Reid. 2019. Stakeholder orientations and cost management. Contemporary Accounting Research 36(1): 486-512.
Lynch, D., M. Romney, B. Stomberg, D. Wangerin and J. R. Robinson. 2019. Trade offs between tax and financial reporting benefits: Evidence from purchase price allocations in taxable acquisitions. Contemporary Accounting Research 36(3): 1223-1262.
Marshall, N. T., J. H. Schroeder and T. L. Yohn. 2019. An incomplete audit at the earnings announcement: Implications for financial reporting quality and the market's response to earnings. Contemporary Accounting Research 36(4): 2035-2068.
Moon, J. R. Jr., J. E. Shipman, Q. T. Swanquist and R. L. Whited. 2019. Do clients get what they pay for? Evidence from auditor and engagement fee premiums. Contemporary Accounting Research 36(2): 629-665.
Parker, L. D. and I. Jeacle. 2019. The construction of the efficient office: Scientific management, accountability, and the neo liberal state. Contemporary Accounting Research 36(3): 1883-1926.
Patterson, E. R., J. R. Smith and S. L. Tiras. 2019. The interrelation between audit quality and managerial reporting choices and its effects on financial reporting quality. Contemporary Accounting Research 36(3): 1861-1882.
Reid, L. C., J. V. Carcello, L. Chan, T. L. Neal and J. R. Francis. 2019. Impact of auditor report changes on financial reporting quality and audit costs: Evidence from the United Kingdom. Contemporary Accounting Research 36(3): 1501-1539.
Rozenbaum, O. 2019. EBITDA and managers' investment and leverage choices. Contemporary Accounting Research 36(1): 513-546.
Schnader, A. L., J. C. Bedard and N. H. Cannon. 2019. Auditor reporting and regulatory sanctions in the broker dealer industry: From self regulation to PCAOB oversight. Contemporary Accounting Research 36(4): 2554-2587.
Stolowy, H., Y. Gendron, J. Moll and L. Paugam. 2019. Building the legitimacy of whistleblowers: A multi case discourse analysis. Contemporary Accounting Research 36(1): 7-49.
Vanstraelen, A. 2019. Discussion of How does intrinsic motivation improve auditor judgment in complex audit tasks? Contemporary Accounting Research 36(1): 132-138.
Wahid, A. S., K. Welch and D. A. Maber. 2019. Professional directors and governance quality. Contemporary Accounting Research 36(4): 2238-2282.
Wangerin, D. 2019. M&A due diligence, post acquisition performance, and financial reporting for business combinations. Contemporary Accounting Research 36(4): 2344-2378.
Westermann, K. D., J. Cohen and G. Trompeter. 2019. PCAOB inspections: Public accounting firms on trial. Contemporary Accounting Research 36(2): 694-731.
Wu, J. S. and I. X. Zhang. 2019. Mandatory IFRS adoption and the role of accounting earnings in CEO turnover. Contemporary Accounting Research 36(1): 168-197.