Volume 38(1) - 38(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Contemporary Accounting
Research 2010-2021 |
Journal Updates by Year
Aghazadeh, S., M. K. Dodgson, Y. J. Kang and M. Peytcheva. 2021. Revealing Oz: Institutional work shaping auditors' national office consultations. Contemporary Accounting Research 38(2): 974-1008.
Akamah, H. and S. Q. Shu. 2021. Large shareholder portfolio diversification and voluntary disclosure. Contemporary Accounting Research 38(4): 2918-2950.
Allee, K. D., B. Baik and Y. Roh. 2021. Detecting financial misreporting with real production activity: Evidence from an electricity consumption analysis. Contemporary Accounting Research 38(3): 1581-1615.
Amin, K., J. D. Eshleman and P. Guo. 2021. Investor sentiment, misstatements, and auditor behavior. Contemporary Accounting Research 38(1): 483-517.
Arya, A. and R. N. V. Ramanan. 2021. Voluntary disclosure in light of control concerns. Contemporary Accounting Research 38(4): 2824-2850.
Austin, A. A., T. D. Carpenter, M. H. Christ and C. S. Nielson. 2021. The data analytics journey: Interactions among auditors, managers, regulation and technology. Contemporary Accounting Research 38(3): 1888-1924.
Bae, G. S., S. U. Choi, P. T. Lamoreaux and J. E. Lee. 2021. Auditors' fee premiums and low-quality internal controls. Contemporary Accounting Research 38(1): 586-620.
Beardsley, E. L., M. A. Mayberry and S. T. McGuire. 2021. Street versus GAAP: Which effective tax rate is more informative? Contemporary Accounting Research 38(2): 1310-1340.
Biggerstaff, L. E., D. C. Cicero, B. Goldie, L. C. Reid, W. Ge and K. Moon. 2021. CFO effort and public firms' financial information environment. Contemporary Accounting Research 38(2): 1068-1113.
Bills, K., C. Hayne, S. E. Stein and R. C. Hatfield. 2021. Collaborating with competitors: How do small firm accounting associations and networks successfully manage cooperative tensions? Contemporary Accounting Research 38(1): 545-585.
Black, D. E., T. E. Christensen, J. T. Ciesielski and B. C. Whipple. 2021. Non-GAAP earnings: A consistency and comparability crisis? Contemporary Accounting Research 38(3): 1712-1747.
Brewster, B. E., A. J. Johanns, M. E. Peecher and I. Solomon. 2021. Do stronger wise-thinking dispositions facilitate auditors' objective evaluation of evidence when assessing and addressing fraud risk? Contemporary Accounting Research 38(3): 1679-1711.
Brochet, F., F. Ferri and G. S. Miller. 2021. Investors' perceptions of activism via voting: Evidence from contentious shareholder meetings. Contemporary Accounting Research 38(4): 2758-2794.
Campbell, J. L., B. J. Twedt and B. C. Whipple. 2021. Trading prior to the disclosure of material information: Evidence from regulation fair disclosure Form 8-Ks. Contemporary Accounting Research 38(1): 412-442.
Campbell, J. L., J. D'adduzio, J. F. Downes and S. Utke. 2021. Do debt investors adjust financial statement ratios when financial statements fail to reflect economic substance? Evidence from cash flow hedges. Contemporary Accounting Research 38(3): 2302-2350.
Campbell, J. L., N. C. Goldman and B. Li. 2021. Do financing constraints lead to incremental tax planning? Evidence from the Pension Protection Act of 2006. Contemporary Accounting Research 38(3): 1961-1999.
Chahed, Y. 2021. Words and numbers: Financialization and accounting standard-setting in the United Kingdom. Contemporary Accounting Research 38(1): 302-337.
Chang, Y., M. Huang, Y. Su and K. Tseng. 2021. Short-termist CEO compensation in speculative markets: A Controlled experiment. Contemporary Accounting Research 38(3): 2105-2156.
Chen, G., J. S. Judd and S. Pandit. 2021. Firm unionization and disruptions in customer relationships. Contemporary Accounting Research 38(4): 2951-2981.
Chen, H., P. Letmathe and N. Soderstron. 2021. Reporting bias and monitoring in clean development mechanism projects. Contemporary Accounting Research 38(1): 7-31.
Chen, J. W. and J. Zhou. 2021. Valuing initial public offerings using article 11 pro forma financial information in the prospectus. Contemporary Accounting Research 38(1): 707-739.
Chen, X., Q. Cheng, T. Chow and Y. Liu. 2021. Corporate in-house tax departments. Contemporary Accounting Research 38(1): 443-482.
Cheng, C. S. A., P. Guo, C. Weng and Q. Wu. 2021. Innovation and corporate tax planning: The distinct effects of patents and R&D. Contemporary Accounting Research 38(1): 621-653.
Choudhary, P., K. Merkley and K. Schipper. 2021. Immaterial error corrections and financial reporting reliability. Contemporary Accounting Research 38(4): 2423-2460.
Christensen, B. E., N. J. Newton and M. S. Wilkins. 2021. Archival evidence on the audit process: Determinants and consequences of interim effort. Contemporary Accounting Research 38(2): 942-973.
Chung, H., S. Cho and W. Jung. 2021. Controlling shareholders' tax incentives and classification shifting. Contemporary Accounting Research 38(2): 1037-1067.
Daines, R., S. X. Li and C. C. Y. Wang. 2021. Can staggered boards improve value? Causal evidence from Massachusetts. Contemporary Accounting Research 38(4): 3053-3084.
De Waegenaere, A., R. Sansing and J. L. Wielhouwer. 2021. Tax loss carryovers in a competitive environment. Contemporary Accounting Research 38(1): 180-207.
DeZoort, T., M. Doxey and T. Pollard. 2021. Root cause analysis and its effect on auditors' judgments and decisions in an integrated audit. Contemporary Accounting Research 38(2): 1204-1230.
Docimo, W. M., J. L. Gunn, C. Li and P. N. Michas. 2021. Do foreign component auditors harm financial reporting quality? A subsidiary-level analysis of foreign component auditor use. Contemporary Accounting Research 38(4): 3113-3145.
Dou, Y. and Z. Xu. 2021. Bank lending and corporate innovation: Evidence from SFAS 166/167. Contemporary Accounting Research 38(4): 3017-3052.
Downey, D. H. and K. D. Westermann. 2021. Challenging global group audits: The perspective of US. group audit leads. Contemporary Accounting Research 38(2): 1395-1433.
Dunn, R. T., N. G. Lundstrom and M. S. Wilkins. 2021. The impact of mandatory auditor tenure disclosure on ratification voting, auditor dismissal, and audit pricing. Contemporary Accounting Research 38(4): 2871-2917.
Ege, M., Y. H. Kim and D. Wang. 2021. Do PCAOB inspections of foreign auditors affect global financial reporting comparability? Contemporary Accounting Research 38(4): 2659-2690.
Ewert, R. and A. Wagenhofer. 2021. Motivating managers to invest in accounting quality: The role of conservative accounting. Contemporary Accounting Research 38(3): 2000-2033.
Fan, Z., S. Radhakrishnan and Y. Zhang. 2021. Corporate governance and earnings management: Evidence from shareholder proposals. Contemporary Accounting Research 38(2): 1434-1464.
Fang, X., J. Pittman and Y. Zhao. 2021. The importance of director social networks to stock price crash risk. Contemporary Accounting Research 38(2): 903-941.
Fanning, K., J. Williams and M. G. Williamson. 2021. Group recruiting events and gender stereotypes in employee selection. Contemporary Accounting Research 38(4): 2496-2520.
Francis, J. R. and W. Wang. 2021. Common auditors and private bank loans. Contemporary Accounting Research 38(1): 793-832.
Frank, M., E. Maksymov, M. Peecher and A. Reffett. 2021. Beyond risk shifting: The knowledge-transferring role of audit liability insurers. Contemporary Accounting Research 38(3): 2224-2263.
Ge, W., Z. Li, Q. Liu and S. McVay. 2021. Internal control over financial reporting and resource extraction: Evidence from China. Contemporary Accounting Research 38(2): 1274-1309.
Gimbar, C. and M. Mercer. 2021. Do auditors accurately predict litigation and reputation consequences of inaccurate accounting estimates. Contemporary Accounting Research 38(1): 276-301.
Gong, G., H. Qu and I. Tarrant. 2021. Earnings forecasts and price efficiency after earnings realizations: Reduction in information asymmetry through learning from price. Contemporary Accounting Research 38(1): 654-675.
Grabner, I. and F. Moers. 2021. Determinants and consequences of budget reallocations. Contemporary Accounting Research 38(3): 1782-1808.
Grasser, R. A., M. Majerczyk, M. Staehle and D. Yang. 2021. The benefits of deliberative involvement in the design of incomplete feedback systems. Contemporary Accounting Research 38(3): 2351-2375.
Griffith, E. E., K. Kadous and D. Young. 2021. Improving complex audit judgments: A framework and evidence. Contemporary Accounting Research 38(3): 2071-2104.
Guo, F., C. Lin, A. Masli and M. S. Wilkins. 2021. Auditor responses to shareholder activism. Contemporary Accounting Research 38(1): 63-95.
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.
Hardies, K., C. Lennox and B. Li. 2021. Gender discrimination? Evidence from the Belgian public accounting profession. Contemporary Accounting Research 38(3): 1509-1541.
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.
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.
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.
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.
Hofmann, C. and R. J. Indjejikian. 2021. Authority, monitoring, and incentives in hierarchies. Contemporary Accounting Research 38(3): 1643-1678.
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.
Hsu, C. and R. Wang. 2021. Bundled earnings guidance and analysts' forecast revisions. Contemporary Accounting Research 38(4): 3146-3181.
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.
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.
Iselin, M., S. Liao and H. Zhang. 2021. Common mutual fund ownership and systemic risk. Contemporary Accounting Research 38(3): 2157-2191.
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.
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.
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.
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.
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.
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., 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.
Kuang, Y. F., G. Lee and B. Qin. 2021. Whistleblowing allegations, audit fees, and internal control deficiencies. Contemporary Accounting Research 38(1): 32-62.
Kubick, T. R., G. B. Lockhart and J. R. Robinson. 2021. Internal capital and investment: Evidence from 2012 pension relief. Contemporary Accounting Research 38(3): 2034-2070.
Laplante, S. K., D. P. Lynch and M. E. Vernon. 2021. Internal information quality and state tax planning. Contemporary Accounting Research 38(4): 2589-2621.
Lewellen, C. M., L. Mauler and L. Watson. 2021. Tax haven incorporation and the cost of capital. Contemporary Accounting Research 38(4): 2982-3016.
Li, B., G. Siciliano, M. Venkatachalam, with discussion by P. Naranjo and R. S. Verdi. 2021. Economic consequences of IFRS adoption: The role of changes in disclosure quality. Contemporary Accounting Research 38(1): 129-179.
Li, X., J. Ng and W. Saffar. 2021. Financial reporting and trade credit: Evidence from mandatory IFRS adoption. Contemporary Accounting Research 38(1): 96-128.
Li, Z., H. E. Ryan Jr. and L. Wang. 2021. Pay for outsiders: Incentive compensation for nonfamily executives in family firms. Contemporary Accounting Research 38(2): 1139-1176.
Liao, P., G. Ma and S. Radhakrishnan. 2021. Adverse selection, diversion of resources, and conservatism. Contemporary Accounting Research 38(2): 1114-1138.
Liu, X., G. J. Lobo and H. Yu. 2021. Is audit committee equity compensation related to audit fees? Contemporary Accounting Research 38(1): 740-769.
Lunawat, R., G. Waymire and B. Xin. 2021. Do verified earnings reports increase investment? Contemporary Accounting Research 38(2): 1368-1394.
Ma, Z., L. Ruan, D. Wang and H. Zhang. 2021. Generalist CEOs and credit ratings. Contemporary Accounting Research 38(2): 1009-1036.
Mayberry, M., H. J. Park and T. Xu. 2021. Risk-taking incentives and earnings management: New evidence. Contemporary Accounting Research 38(4): 2723-2757.
Overesch, M. and H. Wolff. 2021. Financial transparency to the rescue: Effects of public country-by-country reporting in the European Union banking sector on tax avoidance. Contemporary Accounting Research 38(3): 1616-1642.
Pae, S. 2021. Career concerns and financial reporting quality. Contemporary Accounting Research 38(4): 2555-2588.
Paugam, L., H. Stolowy and Y. Gendron. 2021. Deploying narrative economics to understand financial market dynamics: An analysis of activist short sellers' rhetoric. Contemporary Accounting Research 38(3): 1809-1848.
Pickerd, J. and M. D. Piercey. 2021. The effects of high estimate uncertainty in auditor negligence litigation. Contemporary Accounting Research 38(4): 3182-3213.
Pinnuck, M., A. Ranasinghe, N. Soderstrom and J. Zhou. 2021. Restatement of CSR reports: Frequency, magnitude, and determinants. Contemporary Accounting Research 38(3): 2376-2416.
Porumb, V., Y. Zengin-Karaibrahimoglu, G. J. Lobo, R. Hooghiemstra and D. de Waard. 2021. Expanded auditor's report disclosures and loan contracting. Contemporary Accounting Research 38(4): 3214-3253.
Radhakrishnan, G., S. Huang and J. Maharjan. 2021. The role of deferred equity pay in retaining managerial talent. Contemporary Accounting Research 38(4): 2521-2554.
Ramalingegowda, S., S. Utke and Y. Yu. 2021. Common institutional ownership and earnings management. Contemporary Accounting Research 38(1): 208-241.
Rennekamp, K. M. and P. D. Witz. 2021. Linguistic formality and audience engagement: Investors' reactions to characteristics of social media disclosures. Contemporary Accounting Research 38(3): 1748-1781.
Riedl, E. J., E. Y. Sun and G. Wang. 2021. Sentiment, loss firms, and investor expectations of future earnings. Contemporary Accounting Research 38(1): 518-544.
Sun, E. Y. 2021. The differential role of R&D and SG&A for earnings management and stock price manipulation. Contemporary Accounting Research 38(1): 242-275.
Tang, M., R. Wang and Y. Zhou. 2021. Labor market mobility and expectation management: Evidence from enforceability of noncompete provisions. Contemporary Accounting Research 38(2): 867-902.
Vaisanen, M., S. Tessier and J. T. Jarvinen. 2021. Fostering enabling perceptions of management controls during post-acquisition integration. Contemporary Accounting Research 38(2): 1341-1367.
Wang, K. 2021. Is the tone of risk disclosure in MD&As relevant to debt markets? Evidence from the pricing of credit default swaps. Contemporary Accounting Research 38(2): 1465-1501.
Wang, Y. 2021. How are institutions informed? Proactive trading, information flows, and stock selection strategies. Contemporary Accounting Research 38(3): 1849-1887.
Wei, C. 2021. State ownership and target setting: Evidence from publicly listed companies in China. Contemporary Accounting Research 38(3): 1925-1960.
Yeo, F. 2021. Is framing more effective than regulating disclosures? The effects of risk disclosure frame and regime on managers' disclosure choices. Contemporary Accounting Research 38(4): 2851-2870.