Volume 37(1) - 37(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Contemporary Accounting
Research 2010-2021 |
Journal Updates by Year
Alderman, J. and S. J. Jollineau. 2020. Can audit committee expertise increase external auditors' litigation risk? The moderating effect of audit committee independence. Contemporary Accounting Research 37(2): 717-740.
Austin, A. A., J. S. Hammersley and M. A. Ricci. 2020. Improving auditors consideration of evidence contradicting management's estimate assumptions. Contemporary Accounting Research 37(2): 696-716.
Badia, M., M. Duro, B. N. Jorgensen, G. Ormazabal and H. B. Christensen. 2020. The informational effects of tightening oil and gas disclosure rules. Contemporary Accounting Research 37(3): 1720-1755.
Bamber, M. and A. Abraham. 2020. On the "realities" of investor-manager interactivity: Baudrillard, hyperreality, and management Q&A sessions. Contemporary Accounting Research 37(2): 1290-1325.
Bao, M. X., M. T. Billett, D. B. Smith and E. Unlu. 2020. Does other comprehensive income volatility influence credit risk and the cost of debt? Contemporary Accounting Research 37(1): 457-484.
Barker, R., S. Penman, T. J. Linsmeier and S. Cooper. 2020. Moving the conceptual framework forward: Accounting for uncertainty. Contemporary Accounting Research 37(1): 322-357.
Bauer, A. M., J. Fang, J. Pittman, Y. Zhang and Y. Zhao. 2020. How aggressive tax planning facilitates the diversion of corporate resources: Evidence from path analysis. Contemporary Accounting Research 37(3): 1882-1913.
Bauer, T. D., S. M. Hillison, M. E. Peecher, and B. Pomeroy. 2020. Revising audit plans to address fraud risk: A case of "do as I advise, not as I do"? Contemporary Accounting Research 37(4): 2558-2589.
Becker, S. D., M. Messner and U. Schaffer. 2020. The interplay of core and peripheral actors in the trajectory of an accounting innovation: Insights from beyond budgeting. Contemporary Accounting Research 37(4): 2224-2256.
Bens, D., S. Huang, L. Tan and W. Wongsunwai. 2020. Contracting and reporting conservatism around a change in fiduciary duties. Contemporary Accounting Research 37(4): 2472-2500.
Berglund, N. R. 2020. Do client bankruptcies preceded by clean audit opinions damage auditor reputation? Contemporary Accounting Research 37(3): 1914-1951.
Billings, B. K., J. R. Moon Jr., R. M. Morton and D. M. Wallace. 2020. Can employee stock options contribute to less risk-taking? Contemporary Accounting Research 37(3): 1658-1686.
Bucaro, A. C., K. E. Jackson and J. B. Lill. 2020. The influence of corporate social responsibility measures on investors' judgments when integrated in a financial report versus presented in a separate report. Contemporary Accounting Research 37(2): 665-695.
Burke, J. J., R. Hoitash and U. Hoitash. 2020. The use and characteristics of foreign component auditors in U.S. multinational audits: Insights from AP disclosure. Contemporary Accounting Research 37(4): 2398-2437.
Campbell, J. L., H. S. Lee, H. Lu and L. B. Steele. 2020. Express yourself: Why managers' disclosure tone varies across time and what investors learn from it. Contemporary Accounting Research 37(2): 1140-1171.
Carcello, J. V., T. L. Neal, L. C. Reid and J. E. Shipman. 2020. Auditor independence and fair value accounting: An examination of nonaudit fees and goodwill impairments. Contemporary Accounting Research 37(1): 189-217.
Chan, K. C., X. Jiang, D. Wu, N. Xu and H. Zeng. 2020. When is the client king? Evidence from affiliated-analyst recommendations in China's split-share reform. Contemporary Accounting Research 37(2): 1044-1072.
Chen, X., Q. Cheng, T. Luo and H. Yue. 2020. Short sellers and long-run management forecasts. Contemporary Accounting Research 37(2): 802-828.
Choi, J. K, R. N. Hann, M. Subasi and Y. Zheng. 2020. An empirical analysis of analysts' capital expenditure forecasts: Evidence from corporate investment efficiency. Contemporary Accounting Research 37(4): 2615-2648.
Christensen, P. O., H. Frimor and F. Sabac. 2020. Real incentive effects of soft information. Contemporary Accounting Research 37(1): 514-541.
Church, B. K., N. Dai, X. K. Tianjing and X. Liu. 2020. The role of auditor narcissism in auditor-client negotiations: Evidence from China. Contemporary Accounting Research 37(3): 1756-1787.
Clinton, R., V. S. Radcliffe, S. Crawford and M. J. Stein. 2020. Auditing and the development of the modern state. Contemporary Accounting Research 37(1): 485-513.
Cohen, D., S. Pandit, C. E. Wasley and T. Zach. 2020. Measuring real activity management. Contemporary Accounting Research 37(2): 1172-1198.
Crawford, S., Y. Huang, N. Li and Z. Yang. 2020. Customer concentration and public disclosure: Evidence from management earnings and sales forecasts. Contemporary Accounting Research 37(1): 131-159.
Cunningham, L. M., B. A. Johnson, E. S. Johnson and L. L. Lisic. 2020. The switch-up: An examination of changes in earnings management after receiving SEC comment letters. Contemporary Accounting Research 37(2): 917-944.
Da Costa, F. M., C. Liu, G. C. Rosa and S. L. Tiras. 2020. The commitment to income-decreasing accounting choices as a credible signal to reducing information asymmetry: The case of asset revaluations. Contemporary Accounting Research 37(4): 2501-2522.
D'Augusta, C. and M. D. DeAngelis. 2020. Does accounting conservatism discipline qualitative disclosure? Evidence from tone management in the MD&A. Contemporary Accounting Research 37(4): 2287-2318.
Daoust, L. and G. Malsch. 2020. When the client is a former auditor: Auditees' expert knowledge and social capital as threats to staff auditors' operational independence. Contemporary Accounting Research 37(3): 1333-1369.
Darrough, M., R. Huang and S. Zhao. 2020. Spillover effects of fraud allegations and investor sentiment. Contemporary Accounting Research 37(2): 982-1014.
Davidson, R. H., A. Dey and A. Smith. 2020. Executives' legal records and the deterrent effect of corporate governance. Contemporary Accounting Research 37(3): 1444-1474.
De Simone, L., J. Nickerson, J. Seidman and B. Stomberg. 2020. How reliably do empirical test identify tax avoidance? Contemporary Accounting Research 37(3): 1536-1561.
Demere, P., M. P. Donohoe and P. Lisowsky. 2020. The economic effects of special purpose entities on corporate tax avoidance. Contemporary Accounting Research 37(3): 1562-1597.
Demerjian, P., J. Danovan and M. F. Lewis-Western. 2020. Income smoothing and the usefulness of earnings for monitoring in debt contracting. Contemporary Accounting Research 37(2): 857-884.
Dhaliwal, D., P. N. Michas, V. Naiker and D. Sharma. 2020. Greater reliance on major customers and auditor going-concern opinions. Contemporary Accounting Research 37(1): 160-188.
Do, T. T. and H. Zhang. 2020. Peer effects among financial analysts. Contemporary Accounting Research 37(1): 358-391.
Drymiotes, G., H. Lin and Y. Ertimur. 2020. Shareholder empowerment and board of directors effectiveness. Contemporary Accounting Research 37(4): 2649-2695.
Du, K. and X. D. Jiang. 2020. Connections between the market pricing of accruals quality and accounting-based anomalies. Contemporary Accounting Research 37(4): 2087-2119.
Ege, M., J. L. Glenn and J. R. Robinson. 2020. Unexpected SEC resource constraints and comment letter quality. Contemporary Accounting Research 37(1): 33-67.
Elliott, W. B., S. M. Grant, J. L. Hobson and S. Asay. 2020. Trader participation in disclosure: Implications of interactions with management. Contemporary Accounting Research 37(1): 68-100.
Ernstberger, J., C. Koch, E. M. Schreiber and G. Trompeter. 2020. Are audit firms' compensation policies associated with audit quality? Contemporary Accounting Research 37(1): 218-244.
Eugster, F. 2020. Endogeneity and the dynamics of voluntary disclosure quality: Is there really an effect on the cost of equity capital? Contemporary Accounting Research 37(4): 2590-2614.
Fedyk, T., Z. Singer and T. Sougiannis. 2020. The accrual anomaly: Accrual originations, accrual reversals, and resolution of uncertainty. Contemporary Accounting Research 37(2): 885-916.
Frankel, R., B. H. Kim, T. Ma and X. Martin. 2020. Bank monitoring and financial reporting quality: The case of accounts receivable-based loans. Contemporary Accounting Research 37(4): 2120-2144.
Gartner, F. B., D. P. Lynch and M. E. Vernon. 2020. The effects of the tax cuts and jobs act of 2017 on defined benefit pension contributions. Contemporary Accounting Research 37(4): 1990-2019.
Gassen, J., H. A. Skaife and D. Veenman. 2020. Illiquidity and the measurement of stock price synchronicity. Contemporary Accounting Research 37(1): 419-456.
Ge, W., D. Matsumoto, E. J. Wang, J. L. Zhang and W. Thomas. 2020. The price of being foreign: Stock market penalties associated with accounting irregularities for U.S.-listed foreign firms. Contemporary Accounting Research 37(2): 1073-1106.
Griffith, E. E. 2020. Auditors, specialists, and professional jurisdiction in audits of fair values. Contemporary Accounting Research 37(1): 245-276.
Guggenmos, R. D. and W. A. Van der Stede. The effects of creative culture on real earnings management. Contemporary Accounting Research 37(4): 2319-2356.
Guiral, A., D. Moon, H. Tan and Y. Yao. 2020. What drives investor response to CSR performance reports? Contemporary Accounting Research 37(1): 101-130.
Gunny, K. A. and J. M. Hermis. 2020. How busyness influences SEC compliance activities: Evidence from the filing review process and comment letters. Contemporary Accounting Research 37(1): 7-32.
Guo, L., T. Libby, X. Liu and Y. Tian. 2020. Vertical pay dispersion, peer observability, and misreporting in a participative budgeting setting. Contemporary Accounting Research 37(1): 575-602.
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.
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.
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.
Hope, O., H. Yue and Q. Zhong. 2020. China's anti-corruption campaign and financial reporting quality. Contemporary Accounting Research 37(2): 1015-1043.
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.
Jensen, T. K. and M. A. Plumlee. 2020. Measuring news in management range forecasts. Contemporary Accounting Research 37(3): 1687-1719.
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.
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.
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.
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, 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.
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): 1828-1853.
Krishnan, R. and D. Mani. 2020. Uncertainty and compensation design in strategic interfirm contracts. Contemporary Accounting Research 37(1): 542-574.
Lai, C. 2020. A note on a framework for valuation ratios on fundamentals. Contemporary Accounting Research 37(4): 2213-2223.
Lambert, T. A. and M. Peytcheva. 2020. When is the averaging effect present in auditor judgments? Contemporary Accounting Research 37(1): 277-296.
Lamoreaux, P. T., L. M. Mauler and N. J. Newton. 2020. Audit regulation and cost of equity capital: Evidence from the PCAOB's international inspection regime. Contemporary Accounting Research 37(4): 2438-2471.
Larocque, S. A., M. A. Martin and B. R. Walther. 2020. Are earnings forecasts informed by proxy statement compensation disclosures? Contemporary Accounting Research 37(2): 741-772.
Lee, W., J. Pittman and W. Saffar. 2020. Political uncertainty and cost stickiness: Evidence from national elections around the world. Contemporary Accounting Research 37(2): 1107-1139.
Lennox, C. and B. Li. 2020. When are audit firms sued for financial reporting failures and what are the lawsuit outcomes? Contemporary Accounting Research 37(3): 1370-1399.
Lerman, A. 2020. Individual investors' attention to accounting information: Evidence from online financial communities. Contemporary Accounting Research 37(4): 2020-2057.
Li, Z., L. Wang and K. Wruck. 2020. Accounting-based compensation and debt contracts. Contemporary Accounting Research 37(3): 1475-1511.
Maksymov, E., J. Pickerd, D. J. Lowe, M. E. Peecher, A. Reffett and D. C. Donelson. 2020. The settlement norm in audit legal disputes: Insights from prominent attorneys. Contemporary Accounting Research 37(3): 1400-1443.
Maso, L. D., G. J. Lobo, F. Mazzi and P. L. Francesco. 2020. Implications of the joint provision of CSR assurance and financial audit for auditors' assessment of going-concern risk. Contemporary Accounting Research 37(2): 1248-1289.
McGuire, S. T., S. S. Neuman and S. C. Rice. 2020. Interim effective tax rate estimates and internal control quality. Contemporary Accounting Research 37(1): 603-633.
Menon, R. 2020. Voluntary disclosures when there is an option to delay disclosure. Contemporary Accounting Research 37(2): 829-856.
Muphy, P. R., M. Wynes, T. Hahn and P. G. Devine. 2020. Why are people honest? Internal and external motivations to report honestly. Contemporary Accounting Research 37(2): 945-981.
Neuman, S. S., T. C. Omer and A. P. Schmidt. 2020. Assessing tax risk: Practitioner perspectives. Contemporary Accounting Research 37(3): 1788-1827.
Newman, A. H., I. D. Tafkov and F. H. Zhou. 2020. The effects of incentive scheme and task difficulty on employees' altruistic behavior outside the firm. Contemporary Accounting Research 37(3): 1512-1535.
Palmon, D., B. Sarath and H. C. Xin. 2020. Bold stock recommendation: Informative or worthless? Contemporary Accounting Research 37(2): 773-801.
Petrov, E. 2020. Voluntary disclosure and informed trading. Contemporary Accounting Research 37(4): 2257-2286.
Pittman, J. and Y. Zhao. 2020. Debt covenant restriction, financial misreporting, and auditor monitoring. Contemporary Accounting Research 37(4): 2145-2185.
Preetika, J., E. Outslay, A. Persson, T. Shevlin and A. Venkat. 2020. Does public country-by-country reporting deter tax avoidance and income shifting? Evidence from the European banking industry. Contemporary Accounting Research 37(4): 2357-2397.
Saiewitz, A. and E. Wang. 2020. Using cultural mindsets to reduce cross-national auditor judgment differences. Contemporary Accounting Research 37(3): 1854-1881.
Simunic, D. A. 2020. Eulogy Gerald A. (Jerry) Feltham. Contemporary Accounting Research 37(2): 641.
Wolfe, C. J., B. E. Christensen and S. D. Vandervelde. 2020. Intuition versus analytical thinking and impairment testing. Contemporary Accounting Research 37(3): 1598-1621.