Volume 40(1) - 40(4)
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Contemporary Accounting
Research 2010-2023 |
Journal Updates by Year
Abernathy, J. L., J. P. Klause, L. Le and A. Masli. 2023. Does greater access to employees with information technology capability improve financial reporting quality? Contemporary Accounting Research 40(3): 2071-2105.
Aghamolla, C. and T. Hashimoto. 2023. Managerial myopia, earnings guidance, and investment. Contemporary Accounting Research 40(1): 166-195.
Ali, A., D. Amiram, A. Kalay and G. Sadka. 2023. Industry sensitivity to external forces and the information advantage of analysts over managers. Contemporary Accounting Research 40(2): 1107-1135.
Ali, A., M. T. Durney, J. Fisch and H. Kyung. 2023. Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc. Contemporary Accounting Research 40(3): 1641-1670.
Amberger, H. J. 2023. Volatility of tax payments and dividend payouts. Contemporary Accounting Research 40(1): 451-487.
Anderson, M., R. Mashruwala, Y. Wang and R. Zhao. 2023. Cost uniqueness and information uncertainty. Contemporary Accounting Research 40(4): 2226-2255.
Arjalies, D. and D. Gibassier. 2023. Can financialization save nature? The case of endangered species. Contemporary Accounting Research 40(1): 488-525. (The articles begins as follows: "The current biodiversity loss is dramatic. Over the past 50 years, more than 68% of the mammals, birds, amphibians, reptiles, and fish on earth have disappeared, putting the planet's survival and its inhabitants – including human beings – at risk (WWF, 2020). Financialization, or the transformation of nature into financial assets, is increasingly proposed as a solution to the biodiversity crisis."
Armed, A. S., L. H. Chen, S. Duellman and Y. Sun. 2023. Targets' accounting conservatism and gains from acquisition. Contemporary Accounting Research 40(1): 7-40.
Arnold, M., M. Artz and R. A. Grasser. 2023. When do firms adjust bonus targets intrayear? Evidence from sales executives' targets. Contemporary Accounting Research 40(1): 324-355.
Austin, A. A. 2023. Remembering fraud in the future: Investigating and improving auditors' attention to fraud during audit testing. Contemporary Accounting Research 40(2): 925-951.
Baker, H. K., S. Kumar, N. Pandey and S. Kraus. 2023. Contemporary accounting research: A retrospective between 1984 and 2021 using Bibliometric analysis. Contemporary Accounting Research 40(1): 196-230.
Becker, S. D. and C. Endenich. 2023. Entrepreneurial ecosystems as amplifiers of the lean startup philosophy: Management control practices in earliest-stage startups. Contemporary Accounting Research 40(1): 624-667.
Bedford, A., S. Ghannam, M. Grosse and M. Nelson. 2023. CEO power and the strategic selection of accounting financial experts to the audit committee. Contemporary Accounting Research 40(4): 2673-2710.
Bens, D., S. Liao and B. Su. 2023. The effect of banking deregulation on borrowing firms' risk-taking incentives. Contemporary Accounting Research 40(2): 1350-1387.
Berger, L., L. Guo and A. Presslee. 2023. Motivating employees with goal-based prosocial rewards. Contemporary Accounting Research 40(1): 231-256.
Bertomeu, J. and E. Cheynel. 2023. Toward a general equilibrium theory of financial reporting. Contemporary Accounting Research 40(3): 1521-1544.
Bhaskar, L. S., T. M. Majors and A. Vitalis. 2023. How does depletion interact with auditors' skeptical dispositions to affect auditors' challenging of managers in negotiations? Contemporary Accounting Research 40(4): 2288-2313.
Bianchi, P. A., M. Causholli and S. Miguel Minutti-Meza. 2023. Social networks analysis in accounting and finance. Contemporary Accounting Research 40(1): 577-623.
Blann, J. J., T. J. Kleppe and J. E. Shipman. 2023. Did the PCAOB's 2009 office expansion improve audit quality? Contemporary Accounting Research 40(1): 89-119.
Bochkay, K., S. V. Brown, A. J. Leone and J. W. Tucker. 2023. Textual analysis in accounting: What's next? Contemporary Accounting Research 40(2): 765-805.
Bourveau, T., X. Li, D. Macciocchi and C. Sun. 2023. Mutual funds' reporting frequency and firms' responses to undervaluation: The role of share repurchases. Contemporary Accounting Research 40(4): 2616-2642.
Brown, S. V., G. Ma and J. W. Tucker. 2023. Financial statement similarity. Contemporary Accounting Research 40(4): 2577-2615.
Cai, W., S. Gallani and J. Shin. 2023. Incentive contract design and employee-initiated innovation: Evidence from the field. Contemporary Accounting Research 40(1): 292-323.
Calluzzo, P. 2023. Experts in the boardroom: Director connections in the mutual fund industry. Contemporary Accounting Research 40(2): 1210-1249.
Campbell, J. L., S. S. Cao, H. S. Chang and R. Chiorean. 2023. The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts. Contemporary Accounting Research 40(4): 2409-2445.
Cao, Y., S. Cheng, J. W. Tucker and C. Wan. 2023. Technological peer pressure and skill specificity of job postings. Contemporary Accounting Research 40(3): 2106-2139.
Cassar, G. and T. Ko. 2023. Peer effects in subjective performance evaluation. Contemporary Accounting Research 40(3): 1704-1732.
Chee, V., K. Savani and S. Tan. 2023. Mitigating the influence of analysts who issue aggressive stock price targets: The role of joint versus separate evaluation. Contemporary Accounting Research 40(1): 526-543.
Chen, J. Z., Y. Kim, L. L. Yang and J. H. Zhang. 2023. Information transparency and investment in follow-on innovation. Contemporary Accounting Research 40(2): 1176-1209.
Christensen, T. E., A. Huffman, M. F. Lewis-Western and K. Valentine. 2023. A simple approach to better distinguish real earnings manipulation from strategy changes. Contemporary Accounting Research 40(1): 406-450.
Condie, E. R., A. M. Convery and K. M. Zehms. 2023. Fraud firms' non-implicated CFOs: An investigation of reputational contagion and subsequent employment outcomes. Contemporary Accounting Research 40(1): 704-728.
Condie, E. R., L. L. Lisic, T. A. Seidel, J. M. Truelson and A. B. Zimmerman. 2023. Does gender and ethnic diversity among audit partners influence office-level audit personnel retention and audit quality? Contemporary Accounting Research 40(4): 2477-2511.
De Simone, L., B. Stomberg and B. Williams. 2023. Does tax enforcement disparately affect domestic versus multinational corporations around the world? Contemporary Accounting Research 40(4): 2816-2845.
Deng, M., E. Kim and M. Ye. 2023. Audit partner identification, matching, and the labor market for audit talent. Contemporary Accounting Research 40(3): 2140-2163.
Dyreng, S. D., F. B. Gaertner, J. L. Hoopes and M. E. Vernon. 2023. The effect of US tax reform on the taxation of US firms' domestic and foreign earnings. Contemporary Accounting Research 40(3): 1881-1908.
Emett, S. A., S. E. Kaplan, E. G. Mauldin and J. S. Pickerd. 2023. Auditing with data and analytics: External reviewers' judgments of audit and effort. Contemporary Accounting Research 40(4): 2314-2339.
Eulerich, M., A. Masli, J. Pickerd and D. A. Wood. 2023. The impact of audit technology on audit task outcomes: Evidence for technology-based audit techniques. Contemporary Accounting Research 40(2): 981-1012.
Fan, Q., N. B. Johnson and T. Pfeiffer. 2023. The impact of intrafirm incentive conflicts on the interplay between tax incidence and economic efficiency. Contemporary Accounting Research 40(4): 2173-2202.
Fung, S. Y. K., L. Jiang, J. Pittman, Y. Wang and S. Zhang. 2023. Auditor-client reciprocity: Evidence from forecast-issuing brokerage houses and forecasted companies sharing the same auditor. Contemporary Accounting Research 40(3): 1823-1855.
Gao, B., F. Guo, L. L. Lisic and T. Omer. 2023. Enforcement of non-complete agreements, outside employment opportunities, and insider trading. Contemporary Accounting Research 40(2): 1250-1279.
Gao, K., J. Pittman, X. Wang and Z. Wang. 2023. Stock market liberalization and earnings management: Evidence from a quasi-natural experiment in China. Contemporary Accounting Research 40(4): 2547-2576.
Garavaglia, S. 2023. What's in a name? Investors' reactions to non-GAAP labels. Contemporary Accounting Research 40(2): 897-924.
Giedt, J. Z. 2023. Economic consequences of announcing strategic alternatives: A voluntary disclosure's benefits and costs. Contemporary Accounting Research 40(4): 2446-2476.
Godsell, D., B. Jung and D. Mescall. 2023. Investor relations and investment efficiency. Contemporary Accounting Research 40(3): 1966-1998.
Hoang, H. and S. Phang. 2023. Building trust with material and immaterial corporate social responsibility: Benefits and consequences. Contemporary Accounting Research 40(2): 868-896.
Hope, O., V. Porumb, S. Rusanescu and D. Vyas. 2023. Private information and bank-loan pricing: The effect of upcoming corporate spinoffs. Contemporary Accounting Research 40(4): 2373-2408.
Huang, A. H., H. Wang and Y. Yang. 2023. FinBERT: A large language model for extracting information from financial text. Contemporary Accounting Research 40(2): 806-841.
Hun-Tong, T., X. Tu and Y. Yao. 2023. Language, perceived warmth, and investors' reactions to audit committee reports. Contemporary Accounting Research 40(2): 1388-1417.
Imdieke, A. J., L. Chan and S. Zhou. 2023. Does the presence of an internal control audit affect firm operation efficiency? Contemporary Accounting Research 40(2): 952-980.
Jiao, J., L. A. Myers, J. Ng and S. Lixin. 2023. Customer referencing and capital markets: Evidence from the cost of equity. Contemporary Accounting Research 40(2): 1448-1486.
Jones, S., W. J. Moser and M. M. Wieland. 2023. Machine learning and the prediction of changes in profitability. Contemporary Accounting Research 40(4): 2643-2672.
Kachelmeier, S. J., M. G. Williamson and X. Zhang. 2023. We're in this together: The motivational effects of tangible rewards in a group setting. Contemporary Accounting Research 40(2): 842-867.
Kamla, R. 2023. Strangers in the city: Spacing and social boundaries among accountants in the global city. Contemporary Accounting Research 40(4): 2256-2287.
Kara, M. C., M. A. Mayberry and S. G. Rane. 2023. Equity incentives and conforming tax avoidance. Contemporary Accounting Research 40(3): 1909-1936.
Kelly, K., W. Liu and A. Presslee. 2023. The interactive effect of organizational identification and reward type on reward valuation. Contemporary Accounting Research 40(3): 1733-1759.
Khurana, I. K. and R. Zhong. 2023. Management-employee alliance and earnings opacity. Contemporary Accounting Research 40(2): 1280-1314.
Kim, J., C. Wiedman and C. Zhu. 2023. Does credit default swap trading improve managerial learning from outsiders? Contemporary Accounting Research 40(3): 2032-2070.
Klassen, K. J. and C. Valle Ruiz. 2023. The effect of changes in income shifting on affiliate managers' internal reporting decisions. Contemporary Accounting Research 40(1): 120-165.
Krapp, M., W. Schultze and A. Weiler. 2023. Managerial performance evaluation and organizational form. Contemporary Accounting Research 40(3): 1760-1794.
Krishnan, R. and H. Ramasubramanian. 2023. Factors that influence the learning curve: Evidence from cost behavior in clinical labs. Contemporary Accounting Research 40(1): 257-291.
Lee, K., M. Aleksanyan, E. Harris and M. Manochin. 2023. Throwing in the towel: What happens when analysts' recommendations go wrong? Contemporary Accounting Research 40(3): 1576-1604.
Li, C., A. Lin and H. Lu. 2023. The effect of social skills on analysts performance. Contemporary Accounting Research 40(2): 1418-1447.
Li, S. X., K. A. Merchant and F. Y. Fiona. 2023. Metric intensity and innovation dependency. Contemporary Accounting Research 40(2): 1487-1513.
Lin, N. and X. Wen. 2023. Financial leverage, information quality, and efficiency. Contemporary Accounting Research 40(2): 1082-1106.
Liu, A. Z., M. Pincus and S. X. Xu. 2023. Enterprise system implementation and cash flow volatility. Contemporary Accounting Research 40(3): 1937-1965.
Long, C., C. Liao, A. Tsang and Y. Li. 2023. CEO career concerns in early tenure corporate social responsibility reporting. Contemporary Accounting Research 40(3): 1545-1575.
Lourie, B., D. Shanthikumar and I. S. Yoo. 2023. MiFID II and the unbundling of analyst research from trading execution. Contemporary Accounting Research 40(4): 2340-2372.
Maksymov, E., J. Pickerd, T. J. Wilks and D. Williams. 2023. The ICFR process: Perspectives of accounting executives at large public companies. Contemporary Accounting Research 40(3): 1671-1703. (Survey of executives on the SOX Act on responsibility for internal control over financial reporting).
Malmi, T., K. Kolehmainen and M. Granlund. 2023. Explaining the unintended consequences of management control systems: Managerial cognitions and inertia in the case of Nokia mobile phones. Contemporary Accounting Research 40(2): 1013-1045.
Marshall, N. T., J. L. Rogers and S. L. Zechman. 2023. Why can't I trade? Exchange discretion in calling halts'. Contemporary Accounting Research 40(1): 356-405.
Martin, J., M. A. Muller and T. Wulff. 2023. Do consumers pay the corporate tax? Contemporary Accounting Research 40(4): 2785-2815.
Moschella, J., E. Boulianne and M. Magnan. 2023. Risk management in small- and medium-sized businesses and how accountants contribute. Contemporary Accounting Research 40(1): 668-703.
Murphy, F. 2023. Foreign holding companies and the US taxation of foreign earnings: Evidence from the Tax Increase Prevention and Reconciliation Act of 2005. Contemporary Accounting Research 40(1): 729-757.
Nam, J. S. and R. A. Thompson. 2023. Does financial statement comparability facilitate SEC oversight? Contemporary Accounting Research 40(2): 1315-1349.
Orthaus, S., C. Pelger and C. Kuhner. 2023. The eternal debate over conservatism and prudence: A historical perspective on the conceptualization of asymmetry in financial accounting theory. Contemporary Accounting Research 40(1): 41-88.
Palmon, D., X. Peng and A. Yezegel. 2023. Earnings guidance stoppage and the value of financial analysts' research. Contemporary Accounting Research 40(4): 2846-2875.
Pisciotta, K. 2023. Analyst workload and information production: Evidence from IPO assignments. Contemporary Accounting Research 40(3): 1605-1640.
Pittman, J., S. E. Stein and D. F. Valentine. 2023. The importance of audit partners' risk tolerance to audit quality. Contemporary Accounting Research 40(4): 2512-2546.
Radhakrishnan, G., X. Martin and K. Srinivasan. 2023. Regulatory protection and opportunistic bankruptcy. Contemporary Accounting Research 40(1): 544-576.
Rixom, B. A. and D. Plumlee. 2023. Eliciting deliberate and implemental mindsets in audit planning. Contemporary Accounting Research 40(3): 1856-1880.
Shang, R., W. Zhichao and Y. Zu. 2023. Manager narcissism, target difficulty, and employee dysfunctional behavior. Contemporary Accounting Research 40(3): 1795-1822.
Stice, H. 2023. The supply of information and price formation: Evidence from Google's search engine. Contemporary Accounting Research 40(3): 1999-2031.
Thompson, R. A. 2023. Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion. Contemporary Accounting Research 40(4): 2745-2784.
Tucker, B. P. and H. C. Alewine. 2023. The roles of management control: Lessons from the Apollo Program. Contemporary Accounting Research 40(2): 1046-1081.
Van Pelt, V. 2023. Asymmetric adjustment of control. Contemporary Accounting Research 40(4): 2203-2225.
Weidman, C. and C. Zhu. 2023. The deterrent of the SEC Whistleblower Program on financial reporting securities violations. Contemporary Accounting Research 40(4): 2711-2744.
Xu, N. 2023. Information coordination: Does preannouncement media coverage improve earnings expectations? Contemporary Accounting Research 40(2): 1136-1175.
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