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Contemporary Accounting Research / John Wiley & Sons

Citation Profile [Updated: 2023-01-07 21:26:51]
5 Years H Index
58
Impact Factor (IF)
0.87
5 Years IF
1.2
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1984 0 8 8 0 2 0 2 2
1985 0 13 21 0 0
1986 0 26 47 0 6 0 6 4
1987 0 27 74 0 5 0 5 1
1988 0 42 116 0 16 0 16 7
1989 0 44 160 0 26 0 23 11
1990 0.05 0.1 0.11 0.06 59 219 176 23 24 86 4 152 9 24 104.3 9 0.15 0.05
1991 0.05 0.1 0.04 0.03 26 245 167 9 33 103 5 198 6 9 100 0 0.05
1992 0.08 0.11 0.08 0.06 38 283 239 23 56 85 7 198 12 22 95.7 7 0.18 0.05
1993 0.08 0.13 0.08 0.07 38 321 186 25 81 64 5 209 14 21 84 4 0.11 0.06
1994 0.05 0.14 0.09 0.06 59 380 358 34 115 76 4 205 12 30 88.2 12 0.2 0.06
1995 0.04 0.22 0.08 0.09 10 390 224 32 147 97 4 220 20 6 18.8 0 0.1
1996 0.19 0.25 0.13 0.18 29 419 914 53 200 69 13 171 30 17 32.1 4 0.14 0.12
1997 0.13 0.24 0.06 0.09 27 446 377 27 227 39 5 174 15 7 25.9 1 0.04 0.11
1998 0.14 0.28 0.13 0.15 24 470 543 62 289 56 8 163 24 31 50 1 0.04 0.13
1999 0.22 0.3 0.16 0.27 32 502 762 80 370 51 11 149 40 27 33.8 3 0.09 0.15
2000 0.23 0.35 0.16 0.26 28 530 483 87 457 56 13 122 32 17 19.5 0 0.16
2001 0.13 0.38 0.16 0.19 30 560 432 92 549 60 8 140 27 6 6.5 4 0.13 0.17
2002 0.14 0.41 0.15 0.2 26 586 415 89 638 58 8 141 28 28 31.5 4 0.15 0.21
2003 0.16 0.44 0.21 0.32 28 614 656 126 764 56 9 140 45 10 7.9 1 0.04 0.22
2004 0.22 0.49 0.22 0.31 35 649 709 140 904 54 12 144 44 8 5.7 1 0.03 0.22
2005 0.17 0.5 0.25 0.28 37 686 477 169 1073 63 11 147 41 4 2.4 2 0.05 0.23
2006 0.33 0.5 0.33 0.42 40 726 654 238 1313 72 24 156 65 62 26.1 7 0.18 0.23
2007 0.42 0.46 0.41 0.45 44 770 491 315 1628 77 32 166 75 63 20 9 0.2 0.2
2008 0.37 0.49 0.39 0.45 41 811 939 317 1945 84 31 184 83 0 2 0.05 0.23
2009 0.31 0.47 0.38 0.41 41 852 506 320 2265 85 26 197 81 26 8.1 4 0.1 0.23
2010 0.37 0.48 0.45 0.33 68 920 622 417 2682 82 30 203 67 0 4 0.06 0.21
2011 0.18 0.52 0.4 0.34 57 977 1119 392 3077 109 20 234 79 0 7 0.12 0.24
2012 0.24 0.51 0.38 0.34 47 1024 665 391 3470 125 30 251 85 0 0 0.22
2013 0.32 0.56 0.6 0.51 56 1080 885 642 4113 104 33 254 130 43 6.7 23 0.41 0.24
2014 0.57 0.55 0.66 0.54 45 1125 516 746 4861 103 59 269 144 0 8 0.18 0.23
2015 0.53 0.55 0.64 0.63 65 1190 564 764 5628 101 54 273 173 0 7 0.11 0.23
2016 0.5 0.53 0.69 0.74 61 1251 688 866 6497 110 55 270 201 0 5 0.08 0.21
2017 0.51 0.55 0.77 0.74 74 1325 483 1024 7521 126 64 274 203 0 13 0.18 0.21
2018 0.76 0.57 1.16 0.99 78 1403 391 1623 9144 135 102 301 298 0 20 0.26 0.24
2019 0.63 0.6 1.08 0.92 86 1489 306 1605 10750 152 96 323 298 41 2.6 19 0.22 0.24
2020 1.04 0.73 1.53 1.28 87 1576 146 2419 13169 164 171 364 467 249 10.3 18 0.21 0.34
2021 0.87 1.02 1.61 1.2 25 1601 25 2582 15751 173 151 386 464 99 3.8 7 0.28 0.38
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
11996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*. (1996). Sweeney, Amy P ; Sloan, Richard G ; Dechow, Patricia M. In: Contemporary Accounting Research. RePEc:wly:coacre:v:13:y:1996:i:1:p:1-36.

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636
21999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*. (1999). Palepu, Krishna G ; Hutton, Amy P ; Healy, Paul M. In: Contemporary Accounting Research. RePEc:wly:coacre:v:16:y:1999:i:3:p:485-520.

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429
31998The Effect of Audit Quality on Earnings Management*. (1998). Subramanyam, K R ; Jiambalvo, James ; Defond, Mark L ; Becker, Connie L. In: Contemporary Accounting Research. RePEc:wly:coacre:v:15:y:1998:i:1:p:1-24.

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254
42010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks. (2010). Gunny, Katherine A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:27:y:2010:i:3:p:855-888.

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216
52000Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?*. (2000). Lundholm, Russell J ; Lang, Mark H. In: Contemporary Accounting Research. RePEc:wly:coacre:v:17:y:2000:i:4:p:623-662.

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200
62008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*. (2008). Francis, Jere R ; Wang, Dechun. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:1:p:157-191.

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179
72011Female Directors and Earnings Quality. (2011). Srinidhi, Bin ; Tsui, Judy ; Gul, Ferdinand A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:5:p:1610-1644.

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177
82001Do Institutional Investors Prefer Near†Term Earnings over Long†Run Value?*. (2001). Bushee, Brian J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:18:y:2001:i:2:p:207-246.

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168
92016Accounting Conservatism and Stock Price Crash Risk: Firm†level Evidence. (2016). Kim, Jeonga Bon ; Zhang, Liandong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:1:p:412-441.

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148
101995The Effect of Investment Banking Relationships on Financial Analysts Earnings Forecasts and Investment Recommendations*. (1995). Nathan, Siva ; Dugar, Amitabh. In: Contemporary Accounting Research. RePEc:wly:coacre:v:12:y:1995:i:1:p:131-160.

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141
112004The Walk†down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives*. (2004). Richardson, Scott ; Wysocki, Peter D ; Teoh, Siew Hong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:21:y:2004:i:4:p:885-924.

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140
122011Predicting Material Accounting Misstatements. (2011). Dechow, Patricia M ; Sloan, Richard G ; Larson, Chad R ; Ge, Weili . In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:1:p:17-82.

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136
132016CEO Overconfidence and Stock Price Crash Risk. (2016). Kim, Jeonga Bon ; Zhang, Liandong ; Wang, Zheng. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:4:p:1720-1749.

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124
142012Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language. (2012). Piger, Jeremy ; Sedor, Lisa M ; Davis, Angela K. In: Contemporary Accounting Research. RePEc:wly:coacre:v:29:y:2012:i:3:p:845-868.

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118
152013Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence. (2013). Wang, Dechun ; Neel, Michael ; Ahmed, Anwer S. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:4:p:1344-1372.

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118
162004Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain*. (2004). Ahrens, Thomas ; Chapman, Christopher S. In: Contemporary Accounting Research. RePEc:wly:coacre:v:21:y:2004:i:2:p:271-301.

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113
172011Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China. (2011). Chen, Hanwen ; Wang, Yanyan ; Lobo, Gerald J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:3:p:892-925.

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110
181999Accounting Accruals and Auditor Reporting Conservatism*. (1999). Krishnan, Jagan ; Francis, Jere R. In: Contemporary Accounting Research. RePEc:wly:coacre:v:16:y:1999:i:1:p:135-165.

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109
192010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees. (2010). Dhaliwal, Dan ; Navissi, Farshid ; Naiker, Vic . In: Contemporary Accounting Research. RePEc:wly:coacre:v:27:y:2010:i:3:p:787-827.

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108
202013Does Mandatory IFRS Adoption Improve the Information Environment?. (2013). Horton, Joanne ; Serafeim, Ioanna. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:1:p:388-423.

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101
212006Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes*. (2006). Hay, David ; Wong, Norman ; Knechel, Robert W. In: Contemporary Accounting Research. RePEc:wly:coacre:v:23:y:2006:i:1:p:141-191.

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99
222000The Relation between Analysts Forecasts of Long†Term Earnings Growth and Stock Price Performance Following Equity Offerings*. (2000). Sloan, Richard G ; Hutton, Amy P ; Dechow, Patricia M. In: Contemporary Accounting Research. RePEc:wly:coacre:v:17:y:2000:i:1:p:1-32.

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97
232012The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs. (2012). Chen, Clara Xiaoling ; Sougiannis, Theodore ; Lu, Hai. In: Contemporary Accounting Research. RePEc:wly:coacre:v:29:y:2012:i:1:p:252-282.

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96
241996The Effects of Cross†Sectional Scale Differences on Regression Results in Empirical Accounting Research*. (1996). Kallapur, Sanjay ; Barth, Mary E. In: Contemporary Accounting Research. RePEc:wly:coacre:v:13:y:1996:i:2:p:527-567.

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94
252003Analyst Following and Market Liquidity*. (2003). Roulstone, Darren T. In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:3:p:552-578.

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92
261998A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation*. (1998). Sougiannis, Theodore ; Penman, Stephen H. In: Contemporary Accounting Research. RePEc:wly:coacre:v:15:y:1998:i:3:p:343-383.

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92
272006Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea*. (2006). Yi, Cheong H ; Kim, Jeonga Bon. In: Contemporary Accounting Research. RePEc:wly:coacre:v:23:y:2006:i:2:p:427-464.

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87
282002Board Characteristics and Audit Fees*. (2002). Riley, Richard A ; Neal, Terry L ; Hermanson, Dana R ; Carcello, Joseph V. In: Contemporary Accounting Research. RePEc:wly:coacre:v:19:y:2002:i:3:p:365-384.

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86
292008Corporate Board Governance and Voluntary Disclosure of Executive Compensation Practices*. (2008). Laksmana, Indrarini. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:4:p:1147-1182.

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84
302004Last†Chance Earnings Management: Using the Tax Expense to Meet Analysts Forecasts*. (2004). Dhaliwal, Dan S ; Mills, Lillian F ; Gleason, Cristi A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:21:y:2004:i:2:p:431-459.

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84
312011CEO Ability and Management Earnings Forecasts. (2011). Baik, Bok ; Lee, Sam ; Farber, David B. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:5:p:1645-1668.

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83
321997Option Trading, Price Discovery, and Earnings News Dissemination*. (1997). Lee, Charles ; Charles, ; Amin, Kaushik I. In: Contemporary Accounting Research. RePEc:wly:coacre:v:14:y:1997:i:2:p:153-192.

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81
332003Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*. (2003). Kim, Jeonga Bon ; Firth, Michael ; Chung, Richard. In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:2:p:323-359.

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80
342008Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors Accounting Expertise and Accounting Conservatism*. (2008). Krishnan, Gopal V ; Visvanathan, Gnanakumar. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:3:p:827-858.

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76
352006Expectations Management and Beatable Targets: How Do Analysts React to Explicit Earnings Guidance?*. (2006). Wysocki, Peter D ; Tuna, Irem ; Cotter, Julie . In: Contemporary Accounting Research. RePEc:wly:coacre:v:23:y:2006:i:3:p:593-624.

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76
362005Audit Committees, Boards, and the Quality of Reported Earnings*. (2005). Vafeas, Nikos. In: Contemporary Accounting Research. RePEc:wly:coacre:v:22:y:2005:i:4:p:1093-1122.

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75
372011Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence. (2011). Kim, Jeonga Bon ; Yi, Cheong H ; Stein, Michael T ; Simunic, Dan A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:2:p:585-615.

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73
382004Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions*. (2004). Kanagaretnam, Kiridaran ; Yang, Donga Hoon ; Lobo, Gerald J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:21:y:2004:i:4:p:843-884.

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73
392003Tax†Avoidance Activities of U.S. Multinational Corporations*. (2003). Rego, Sonja Olhoft . In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:4:p:805-833.

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72
402002Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings*. (2002). Venkatachalam, Mohan ; Rajgopal, Shivaram ; Jiambalvo, James. In: Contemporary Accounting Research. RePEc:wly:coacre:v:19:y:2002:i:1:p:117-145.

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71
412016CEO Overconfidence and Management Forecasting. (2016). Hribar, Paul ; Yang, Holly. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:1:p:204-227.

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70
422015Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism. (2015). HASAN, IFTEKHAR ; Wu, Qiang ; Park, Jong Chool ; Francis, Bill. In: Contemporary Accounting Research. RePEc:wly:coacre:v:32:y:2015:i:3:p:1285-1318.

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70
432008Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?*. (2008). Chen, Chiha Ying ; Lin, Yua Chen. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:2:p:415-445.

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69
442008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*. (2008). Hogan, Chris E ; Wilkins, Michael S. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:1:p:219-242.

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69
452003Earnings Management to Avoid Losses and Earnings Decreases: Are Analysts Fooled?*. (2003). Burgstahler, David C ; Eames, Michael J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:2:p:253-294.

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69
462011Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices. (2011). Ge, Weili ; Li, Jenny ; Matsumoto, Dawn . In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:4:p:1141-1179.

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67
472008Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings*. (2008). Bowen, Robert M ; Cheng, Qiang. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:3:p:657-700.

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66
482016Corporate Political Connections and Tax Aggressiveness. (2016). Kim, Chansog ; Zhang, Liandong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:1:p:78-114.

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64
492008Audit Pricing, Legal Liability Regimes, and Big 4 Premiums: Theory and Cross†country Evidence*. (2008). Choi, Jonga Hag ; Simunic, Dan A ; Liu, Xiaohong ; Kim, Jeonga Bon. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:1:p:55-99.

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64
502002Corporate Governance and the Audit Process*. (2002). Cohen, Jeffrey ; Wright, Arnold M ; Krishnamoorthy, Ganesh. In: Contemporary Accounting Research. RePEc:wly:coacre:v:19:y:2002:i:4:p:573-594.

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63
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
11996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*. (1996). Sweeney, Amy P ; Sloan, Richard G ; Dechow, Patricia M. In: Contemporary Accounting Research. RePEc:wly:coacre:v:13:y:1996:i:1:p:1-36.

Full description at Econpapers || Download paper

140
21998The Effect of Audit Quality on Earnings Management*. (1998). Subramanyam, K R ; Jiambalvo, James ; Defond, Mark L ; Becker, Connie L. In: Contemporary Accounting Research. RePEc:wly:coacre:v:15:y:1998:i:1:p:1-24.

Full description at Econpapers || Download paper

115
32016Accounting Conservatism and Stock Price Crash Risk: Firm†level Evidence. (2016). Kim, Jeonga Bon ; Zhang, Liandong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:1:p:412-441.

Full description at Econpapers || Download paper

113
42001Do Institutional Investors Prefer Near†Term Earnings over Long†Run Value?*. (2001). Bushee, Brian J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:18:y:2001:i:2:p:207-246.

Full description at Econpapers || Download paper

111
52011Female Directors and Earnings Quality. (2011). Srinidhi, Bin ; Tsui, Judy ; Gul, Ferdinand A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:5:p:1610-1644.

Full description at Econpapers || Download paper

102
62016CEO Overconfidence and Stock Price Crash Risk. (2016). Kim, Jeonga Bon ; Zhang, Liandong ; Wang, Zheng. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:4:p:1720-1749.

Full description at Econpapers || Download paper

100
72010The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks. (2010). Gunny, Katherine A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:27:y:2010:i:3:p:855-888.

Full description at Econpapers || Download paper

88
82011Predicting Material Accounting Misstatements. (2011). Dechow, Patricia M ; Sloan, Richard G ; Larson, Chad R ; Ge, Weili . In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:1:p:17-82.

Full description at Econpapers || Download paper

77
91999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*. (1999). Palepu, Krishna G ; Hutton, Amy P ; Healy, Paul M. In: Contemporary Accounting Research. RePEc:wly:coacre:v:16:y:1999:i:3:p:485-520.

Full description at Econpapers || Download paper

72
102012The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs. (2012). Chen, Clara Xiaoling ; Sougiannis, Theodore ; Lu, Hai. In: Contemporary Accounting Research. RePEc:wly:coacre:v:29:y:2012:i:1:p:252-282.

Full description at Econpapers || Download paper

56
112012Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language. (2012). Piger, Jeremy ; Sedor, Lisa M ; Davis, Angela K. In: Contemporary Accounting Research. RePEc:wly:coacre:v:29:y:2012:i:3:p:845-868.

Full description at Econpapers || Download paper

53
122008The Joint Effect of Investor Protection and Big 4 Audits on Earnings Quality around the World*. (2008). Francis, Jere R ; Wang, Dechun. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:1:p:157-191.

Full description at Econpapers || Download paper

52
132016CEO Overconfidence and Management Forecasting. (2016). Hribar, Paul ; Yang, Holly. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:1:p:204-227.

Full description at Econpapers || Download paper

50
142015Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism. (2015). HASAN, IFTEKHAR ; Wu, Qiang ; Park, Jong Chool ; Francis, Bill. In: Contemporary Accounting Research. RePEc:wly:coacre:v:32:y:2015:i:3:p:1285-1318.

Full description at Econpapers || Download paper

48
152016Corporate Political Connections and Tax Aggressiveness. (2016). Kim, Chansog ; Zhang, Liandong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:33:y:2016:i:1:p:78-114.

Full description at Econpapers || Download paper

45
162011CEO Ability and Management Earnings Forecasts. (2011). Baik, Bok ; Lee, Sam ; Farber, David B. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:5:p:1645-1668.

Full description at Econpapers || Download paper

44
172013Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence. (2013). Wang, Dechun ; Neel, Michael ; Ahmed, Anwer S. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:4:p:1344-1372.

Full description at Econpapers || Download paper

44
182006Audit Fees: A Meta†analysis of the Effect of Supply and Demand Attributes*. (2006). Hay, David ; Wong, Norman ; Knechel, Robert W. In: Contemporary Accounting Research. RePEc:wly:coacre:v:23:y:2006:i:1:p:141-191.

Full description at Econpapers || Download paper

43
192010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees. (2010). Dhaliwal, Dan ; Navissi, Farshid ; Naiker, Vic . In: Contemporary Accounting Research. RePEc:wly:coacre:v:27:y:2010:i:3:p:787-827.

Full description at Econpapers || Download paper

42
202011Do CFOs Have Style? An Empirical Investigation of the Effect of Individual CFOs on Accounting Practices. (2011). Ge, Weili ; Li, Jenny ; Matsumoto, Dawn . In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:4:p:1141-1179.

Full description at Econpapers || Download paper

41
212002Board Characteristics and Audit Fees*. (2002). Riley, Richard A ; Neal, Terry L ; Hermanson, Dana R ; Carcello, Joseph V. In: Contemporary Accounting Research. RePEc:wly:coacre:v:19:y:2002:i:3:p:365-384.

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40
222014Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks. (2014). Kim, Jeonga Bon ; Zhang, Liandong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:31:y:2014:i:3:p:851-875.

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232011Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China. (2011). Chen, Hanwen ; Wang, Yanyan ; Lobo, Gerald J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:3:p:892-925.

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242008CEO Reputation and Earnings Quality*. (2008). Francis, Jennifer ; Zang, Amy Y ; Rajgopal, Shivaram ; Huang, Allen H. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:1:p:109-147.

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252013Business Strategy, Financial Reporting Irregularities, and Audit Effort. (2013). Bentley, Kathleen A ; Sharp, Nathan Y ; Omer, Thomas C. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:2:p:780-817.

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39
262003Tax†Avoidance Activities of U.S. Multinational Corporations*. (2003). Rego, Sonja Olhoft . In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:4:p:805-833.

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39
272004The Walk†down to Beatable Analyst Forecasts: The Role of Equity Issuance and Insider Trading Incentives*. (2004). Richardson, Scott ; Wysocki, Peter D ; Teoh, Siew Hong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:21:y:2004:i:4:p:885-924.

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38
282012Managers’ Use of Language Across Alternative Disclosure Outlets: Earnings Press Releases versus MD&A. (2012). Davis, Angela K ; Sweet, Isho Tamaa. In: Contemporary Accounting Research. RePEc:wly:coacre:v:29:y:2012:i:3:p:804-837.

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36
292014Financial Reporting Quality and Labor Investment Efficiency. (2014). Jung, Boochun ; Weber, David P ; Lee, Wooa Jong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:31:y:2014:i:4:p:1047-1076.

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302008Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors Accounting Expertise and Accounting Conservatism*. (2008). Krishnan, Gopal V ; Visvanathan, Gnanakumar. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:3:p:827-858.

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35
312009The Audit Committee Oversight Process*. (2009). Beasley, Mark S ; Neal, Terry L ; Hermanson, Dana R ; Carcello, Joseph V. In: Contemporary Accounting Research. RePEc:wly:coacre:v:26:y:2009:i:1:p:65-122.

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34
322013Does Mandatory IFRS Adoption Improve the Information Environment?. (2013). Horton, Joanne ; Serafeim, Ioanna. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:1:p:388-423.

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33
332018Do Analysts Gain an Informational Advantage by Visiting Listed Companies?. (2018). Liu, Shasha ; Kong, Dongmin ; Han, Bing. In: Contemporary Accounting Research. RePEc:wly:coacre:v:35:y:2018:i:4:p:1843-1867.

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342011Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence. (2011). Kim, Jeonga Bon ; Yi, Cheong H ; Stein, Michael T ; Simunic, Dan A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:2:p:585-615.

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33
352017The Relevance to Investors of Greenhouse Gas Emission Disclosures. (2017). Griffin, Paul A ; Sun, Estelle Y ; Lont, David H. In: Contemporary Accounting Research. RePEc:wly:coacre:v:34:y:2017:i:2:p:1265-1297.

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32
362002Corporate Governance and the Audit Process*. (2002). Cohen, Jeffrey ; Wright, Arnold M ; Krishnamoorthy, Ganesh. In: Contemporary Accounting Research. RePEc:wly:coacre:v:19:y:2002:i:4:p:573-594.

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29
372019Do Corporate Site Visits Impact Stock Prices?. (2019). Wang, Xin ; Du, Fei ; Cheng, Qiang. In: Contemporary Accounting Research. RePEc:wly:coacre:v:36:y:2019:i:1:p:359-388.

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29
382017Executive Gender Pay Gaps: The Roles of Female Risk Aversion and Board Representation. (2017). Carter, Mary Ellen ; Gine, Mireia ; Franco, Francesca . In: Contemporary Accounting Research. RePEc:wly:coacre:v:34:y:2017:i:2:p:1232-1264.

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29
392018Financial Statement Comparability and the Efficiency of Acquisition Decisions. (2018). Chen, Ciaowei ; Mergenthaler, Richard D ; Kravet, Todd D ; Collins, Daniel W. In: Contemporary Accounting Research. RePEc:wly:coacre:v:35:y:2018:i:1:p:164-202.

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28
402000Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?*. (2000). Lundholm, Russell J ; Lang, Mark H. In: Contemporary Accounting Research. RePEc:wly:coacre:v:17:y:2000:i:4:p:623-662.

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27
412010Big Five Audits and Accounting Fraud. (2010). Lennox, Clive ; Pittman, Jeffrey A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:27:y:2010:i:1:p:6-6.

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26
422015The Determinants and Consequences of Information Acquisition via EDGAR. (2015). Drake, Michael S ; Thornock, Jacob R ; Roulstone, Darren T. In: Contemporary Accounting Research. RePEc:wly:coacre:v:32:y:2015:i:3:p:1128-1161.

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26
432010Big Five Audits and Accounting Fraud. (2010). Lennox, Clive ; Pittman, Jeffrey A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:27:y:2010:i:1:p:209-247.

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26
442003Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*. (2003). Kim, Jeonga Bon ; Firth, Michael ; Chung, Richard. In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:2:p:323-359.

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26
452008Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings*. (2008). Bowen, Robert M ; Cheng, Qiang. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:3:p:657-700.

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26
461995The Effect of Investment Banking Relationships on Financial Analysts Earnings Forecasts and Investment Recommendations*. (1995). Nathan, Siva ; Dugar, Amitabh. In: Contemporary Accounting Research. RePEc:wly:coacre:v:12:y:1995:i:1:p:131-160.

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26
472008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*. (2008). Hogan, Chris E ; Wilkins, Michael S. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:1:p:219-242.

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26
482008Corporate Board Governance and Voluntary Disclosure of Executive Compensation Practices*. (2008). Laksmana, Indrarini. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:4:p:1147-1182.

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25
492006Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea*. (2006). Yi, Cheong H ; Kim, Jeonga Bon. In: Contemporary Accounting Research. RePEc:wly:coacre:v:23:y:2006:i:2:p:427-464.

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25
502014The Reputational Costs of Tax Avoidance. (2014). Gallemore, John ; Thornock, Jacob R ; Maydew, Edward L. In: Contemporary Accounting Research. RePEc:wly:coacre:v:31:y:2014:i:4:p:1103-1133.

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Citing documents used to compute impact factor: 151
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2021Geographic location of audit committee chairs and accruals quality: evidence from China. (2021). , Sun ; Un, S ; Huang, Yuan ; Agnes, C S ; Yu, Yumiao. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:57:y:2021:i:4:d:10.1007_s11156-021-00976-3.

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2021Audit committee members’ professional identities: Evidence from the field. (2021). Zehms, Karla M ; Cohen, Jeffrey R ; Obermire, Kara M. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:93:y:2021:i:c:s0361368221000180.

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2021How Does Transportation Infrastructure Improve Corporate Social Responsibility? Evidence from High-Speed Railway Openings in China. (2021). Zhao, Libin ; Guo, Xuemeng ; Zheng, Lei. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:11:p:6455-:d:569856.

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2021Corporate site visits, private monitoring and fraud: Evidence from China. (2021). Chen, Xiaoqi ; Broadstock, David. In: Finance Research Letters. RePEc:eee:finlet:v:40:y:2021:i:c:s1544612320315944.

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2021The effect of institutional investors’ distraction on firms’ corporate social responsibility engagement: evidence from China. (2021). Xia, Senmao ; Jones, Paul ; Chen, Fengwen ; Xiang, Cheng. In: Review of Managerial Science. RePEc:spr:rvmgts:v:15:y:2021:i:6:d:10.1007_s11846-020-00387-z.

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2021Working online or offline: Which is more effective?. (2021). Wang, Pengfei ; Zhang, Wei ; Li, YI. In: Research in International Business and Finance. RePEc:eee:riibaf:v:58:y:2021:i:c:s0275531921000775.

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2021Transportation Infrastructure Construction and High-Quality Development of Enterprises: Evidence from the Quasi-Natural Experiment of High-Speed Railway Opening in China. (2021). Dai, Qinghui ; Xiao, Xiang ; Zhao, Tianjiao. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:23:p:13316-:d:692926.

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2021Private conversation matters: Evidence from sell-side analyst reports after private meetings. (2021). Qi, Zhen ; Cai, Huan. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:58:y:2021:i:c:s1062940821001017.

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2021Do site visits mitigate corporate fraudulence? Evidence from China. (2021). Tang, Songlian ; Feng, XU ; Su, Fei. In: International Review of Financial Analysis. RePEc:eee:finana:v:78:y:2021:i:c:s1057521921002611.

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2021Can CFOs resist undue pressure from CEOs to manage earnings?. (2021). Sainani, Sushil ; Florackis, Chris. In: Journal of Corporate Finance. RePEc:eee:corfin:v:67:y:2021:i:c:s0929119920303035.

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2021Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600). (2021). Prasad, Ashna ; Khan, Jahanzeb ; Hay, David C ; Harding, Noel ; Coram, Paul J. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5879-5890.

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2021Common Auditors and Private Bank Loans. (2021). Wang, Wei ; Francis, Jere R. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:793-832.

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2021Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance. (2021). Wu, Yuchen ; Sureth, Caren ; Safaei, Reyhaneh ; Eberhartinger, Eva. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:267.

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2021The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governance. (2021). Moscariello, Nicola ; Catuogno, Simona ; Arena, Claudia. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:25:y:2021:i:3:d:10.1007_s10997-020-09515-z.

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2021Goodwill impairment and CEO overconfidence. (2021). Wang, Hongxia ; Ngo, Thanh ; Killins, Robert. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:29:y:2021:i:c:s2214635021000034.

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2021Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective. (2021). Bose, Sudipta ; Lee, Cheng-Hsun. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000217.

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2021Birds of a Feather Flocking Together: Sustainability of Tax Aggressiveness of Shared Directors from Coercive Isomorphism. (2021). Wong, Wing-Keung ; Rasool, Tayyaba ; Chughtai, Sumayya ; Rashid, Abdul ; Awan, Tahira. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:24:p:14052-:d:706624.

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2021Institutional ownership and insider trading profitability: Evidence from an emerging market. (2021). Ji, YU ; Li, Tao. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:70:y:2021:i:c:s0927538x2100175x.

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2021Stakeholder orientation and cost stickiness. (2021). Hasan, Mostafa Monzur ; Wong, Jin Boon ; Xin, Xianyang. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:32:y:2021:i:c:s2214635021001362.

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2021The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis. (2021). Ji, YE. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000011.

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2021Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations. (2021). Richardson, Grant ; Duong, Lien ; Dutta, Saurav ; Taylor, Grantley ; Al-Hadi, Ahmed ; Eulaiwi, Baban. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:2:s1815566921000205.

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2021Stakeholder Agency Relationships: CEO Stock Options and Corporate Tax Avoidance. (2021). Martin, Geoffrey P ; Osullivan, Don ; Zolotoy, Leon ; Wiseman, Robert M. In: Journal of Management Studies. RePEc:bla:jomstd:v:58:y:2021:i:3:p:782-814.

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2021Going concern modifications and related disclosures in the Italian stock market: do regulatory improvements help investors in capturing financial distress?. (2021). Giosi, Alessandro ; Castellano, Rosella ; Carlino, Chiara ; Brunelli, Sandro. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:25:y:2021:i:2:d:10.1007_s10997-020-09537-7.

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2021Do Investors Care Who Did the Audit? Evidence from Form AP. (2021). Lopez, Thomas J ; Lawson, James G ; Doxey, Marcus M ; Swanquist, Quinn T. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1741-1782.

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2021Promoting work Engagement in the Accounting Profession: a Machine Learning Approach. (2021). Fernandez-Navarro, Francisco ; Ariza-Montes, Antonio ; Molina-Sanchez, Horacio ; Pozo-Antunez, Jose Joaquin. In: Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement. RePEc:spr:soinre:v:157:y:2021:i:2:d:10.1007_s11205-021-02665-z.

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2021Effectiveness, efficiency, and fee premiums in audits led by industry specialist partners. (2021). Bryan, David B ; Bell, Timothy B. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:3:p:4513-4572.

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2021Multimarket Contact and Mutual Forbearance in Audit Markets. (2021). Knechel, Robert W ; Gaeremynck, Ann ; Dekeyser, Simon ; Willekens, Marleen. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1651-1688.

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2021Cumulative effect of IFRS 15 and IFRS 16 on maritime company financial statements: a hypothetical case. (2021). Kousounadis, Paraskevas ; Karagiorgos, Alkiviadis ; Sorros, John ; Belesis, Nicholas. In: SN Business & Economics. RePEc:spr:snbeco:v:1:y:2021:i:3:d:10.1007_s43546-021-00043-y.

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2021Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020. (2021). Dumay, Johannes ; Hussinki, Henri ; Garanina, Tatiana. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5111-5140.

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2021Sharing managerial contract information in a vertically related market. (2021). Putz, Eva Maria ; Kopel, Michael. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:42:y:2021:i:4:p:1037-1047.

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2021Disclosure, competition, and learning from asset prices. (2021). Yang, Liyan ; Xiong, Yan. In: Journal of Economic Theory. RePEc:eee:jetheo:v:197:y:2021:i:c:s0022053121001484.

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2021Do activist shareholders influence a manager’s decisions on a firm’s dividend policy: A mixed-method study. (2021). Matos, Pedro Verga ; Barros, Victor ; Vieira, Pedro Rino ; Sarmento, Joaquim Miranda. In: Journal of Business Research. RePEc:eee:jbrese:v:122:y:2021:i:c:p:387-397.

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2021The power of crowds: can minority shareholder activism promote management earnings forecast accuracy. (2021). Jia, Ming ; Nie, Yinju. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:5:p:6333-6385.

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2021The Disciplinary Effect of Social Media: Evidence from Firms Responses to Glassdoor Reviews. (2021). Zhu, Chenqi ; Dube, Svenja. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:5:p:1783-1825.

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2021Explain or conceal? Causal language intensity in annual report and stock price crash risk. (2021). Zhang, Fan ; Shi, LU ; Kong, Dongmin. In: Economic Modelling. RePEc:eee:ecmode:v:94:y:2021:i:c:p:715-725.

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2021Shareholder litigation rights and stock price crash risk. (2021). Zurbruegg, Ralf ; Obaydin, Ivan ; Elnahas, Ahmed ; Adhikari, Binay Kumar ; Hossain, Md Noman. In: Journal of Corporate Finance. RePEc:eee:corfin:v:66:y:2021:i:c:s0929119920302704.

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2021Annual report readability and the cost of equity capital. (2021). Saadi, Samir ; Boubaker, Sabri ; Ding, Xiaoya ; Rjiba, Hatem. In: Journal of Corporate Finance. RePEc:eee:corfin:v:67:y:2021:i:c:s0929119921000237.

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2021ECB language and stock returns – A textual analysis of ECB press conferences. (2021). Reichmann, Doron ; Moller, Rouven. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:80:y:2021:i:c:p:590-604.

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2021The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk. (2021). Zhang, Zhifang ; Wu, Xiaoxi ; Fu, XI. In: Journal of Business Ethics. RePEc:kap:jbuset:v:173:y:2021:i:3:d:10.1007_s10551-019-04326-1.

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2021Does corporate eco-innovation affect stock price crash risk?. (2021). Nadeem, Muhammad ; Haseeb, Muhammad ; Atawnah, Nader ; Zaman, Rashid ; Irfan, Saadia. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000573.

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2021Does Modern Information Technology Attenuate Managerial Information Hoarding? Evidence from the EDGAR Implementation. (2021). Yin, David ; Wang, YE ; Ni, Xiaoran. In: Journal of Corporate Finance. RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002224.

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2021Leveraging human resources management (HRM) practices toward congruence of values. (2021). Aguiling, Hector M ; Gelle-Jimenez, Maureen. In: International Journal of Research in Business and Social Science (2147-4478). RePEc:rbs:ijbrss:v:10:y:2021:i:1:p:85-94.

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2021Is Audit Committee Equity Compensation Related to Audit Fees?. (2021). Yu, Hungchao ; Lobo, Gerald J ; Liu, Xinming. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:740-769.

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2021The distraction effect of non-audit services on audit quality. (2021). Omer, Thomas C ; Imdieke, Andrew J ; Beardsley, Erik L. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:2:s0165410120300823.

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2021Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach. (2021). Djokic, Nenad ; Milicevic, Nikola ; Petovi, Kristina. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:21:p:11724-:d:663345.

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2021BaFin (in)dependence - a reform proposal. (2021). Krahnen, Jan Pieter ; Blank, Patrick ; Langenbucher, Katja ; Kaufhold, Ann-Katrin. In: SAFE White Paper Series. RePEc:zbw:safewh:82.

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2021The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences. (2021). Ramasubramanian, Hari ; Krishnan, Ranjani ; Heese, Jonas. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:1:s0165410120300598.

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2021State sponsors of terrorism disclosure and SEC financial reporting oversight. (2021). Mayew, William J ; Kubic, Matthew ; Hills, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000227.

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2021The Effect of Audit Committee Characteristics and Auditor Changes on Financial Restatement in Iran. || El efecto de las características del comité de auditoría y los cambios de auditor en el restablec. (2021). Adibian, Mohammad Sadegh ; Mokhtarzadeh, Mahdi ; Salehi, Mahdi. In: Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration. RePEc:pab:rmcpee:v:31:y:2021:i:1:p:397-416.

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2021Do Auditors Accurately Predict Litigation and Reputation Consequences of Inaccurate Accounting Estimates?. (2021). Mercer, Molly ; Gimbar, Christine. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:276-301.

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2021Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*. (2021). Hatfield, Richard C ; Stein, Sarah E ; Hayne, Christie ; Bills, Kenneth L. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:545-585.

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2021Creativity amidst standardization: Is creativity related to auditors’ recognition of and responses to fraud risk cues?. (2021). Cornell, Robert M ; Herron, Eddward T. In: Journal of Business Research. RePEc:eee:jbrese:v:132:y:2021:i:c:p:314-326.

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2021Do PCAOB Inspections Improve the Accuracy of Accounting Estimates?. (2021). Hogan, Chris E ; Stuber, Sarah B. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:1:p:331-370.

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2021How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market?. (2021). Mahieux, Lucas ; Friedman, Henry L. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:3:p:959-1020.

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2021Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm. (2021). Gendron, Yves ; Pochet, Christine ; Kohler, Herve. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:95:y:2021:i:c:s0361368221000556.

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2021“Unknown unknowns” and the tax knowledge gap: Power and the materiality of discretionary tax disclosures. (2021). Holland, Kevin ; Edgley, Carla. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:81:y:2021:i:c:s1045235418300327.

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2021Information transmission along supply chains: Stock price reaction of suppliers upon a customers release of qualitative risk information. (2021). Chan, Kam C ; He, Jie ; Li, Yanqiong. In: International Journal of Production Economics. RePEc:eee:proeco:v:239:y:2021:i:c:s0925527321001651.

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2021Customer concentration and M&A performance. (2021). Li, Haoyu ; Dong, Yizhe. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001425.

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2021Pay me a single figure! Assessing the impact of single figure regulation on CEO pay. (2021). Zhao, Jinsha ; Yan, Yan ; Li, Hao ; Ibrahim, Salma. In: International Review of Financial Analysis. RePEc:eee:finana:v:73:y:2021:i:c:s105752192030288x.

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2021Does real earnings smoothing reduce investors’ perceived risk?. (2021). Zhang, Eliza Xia ; Wang, Jeff J ; Kim, Jeongbon. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:9-10:p:1560-1595.

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2021Investment decisions: The trade-off between economic and environmental objectives. (2021). Tay, Richard ; Baird, Kevin ; Narayanan, Venkateshwaran. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:3:s0890838920300895.

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2021Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China. (2021). Yan, Lina ; Wu, Duowen ; Wang, Qian. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5809-5845.

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2021The contextual effect of completion on the effectiveness of performance feedback. (2021). Wagener, Sebastian ; Nikiforow, Nicole. In: Journal of Business Economics. RePEc:spr:jbecon:v:91:y:2021:i:1:d:10.1007_s11573-020-00996-w.

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2021Less Information, More Comparison, and Better Performance: Evidence from a Field Experiment. (2021). Koppers, Sebastian ; Ferguson, Patrick J ; Eyring, Henry. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:2:p:657-711.

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2021Do managers pay attention to the market? A review of the relationship between stock price informativeness and investment. (2021). Silva, Paulo ; da Silva, Paulo Pereira. In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:59:y:2021:i:c:s1042444x20300645.

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2021Does it pay to be socially connected with wall street brokerages? Evidence from cost of equity. (2021). Qiu, Buhui ; Luong, Thanh Son ; Wu, YI. In: Journal of Corporate Finance. RePEc:eee:corfin:v:68:y:2021:i:c:s0929119921000602.

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2021Heterogeneity in expertise in a credence goods setting: evidence from audit partners. (2021). Siddiqui, Saad ; Aobdia, Daniel ; Vinelli, Andres. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:2:d:10.1007_s11142-020-09569-2.

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2021The ties that bind: Knowledge-seeking networks and auditor job performance. (2021). Soltis, Scott M ; Jenkins, Nicole Thorne ; Floyd, Theresa ; Causholli, Monika. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:92:y:2021:i:c:s0361368221000155.

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2021Archival research on audit partners: assessing the research field and recommendations for future research. (2021). Hardies, Kris ; Chapple, Larelle ; Hossain, Sarowar. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:3:p:4209-4256.

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2021Public audit oversight and the originate-to-distribute model. (2021). Kim, Jungbae ; Dou, Yiwei ; Aobdia, Daniel. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000355.

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2021A review of the Post-Earnings-Announcement Drift. (2021). Fink, Josef. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:29:y:2021:i:c:s2214635020303750.

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2021Does target firm insider trading signal the targets synergy potential in mergers and acquisitions?. (2021). Wang, Mengmeng ; Suk, Inho. In: Journal of Financial Economics. RePEc:eee:jfinec:v:142:y:2021:i:3:p:1155-1185.

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2021Explaining the (non-) adoption of advanced data analytics in auditing: A process theory. (2021). Velte, Patrick ; Drews, Paul ; Krieger, Felix. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:41:y:2021:i:c:s1467089521000130.

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2021Enhancing Employee Agility Through Information Technology Competency: An Empirical Study of China. (2021). Islam, Tahir ; Hasany, Noman ; Pitafi, Abdul Hameed ; Lai, Han. In: SAGE Open. RePEc:sae:sagope:v:11:y:2021:i:2:p:21582440211006687.

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2021Sell-side equity analysts and equity sales: A study of interaction. (2021). Manochin, Melina ; Lee, Kenneth. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000032.

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2021The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions. (2021). Hamilton, Erin L ; Eilifsen, Aasmund ; Messier, William F. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:90:y:2021:i:c:s0361368220300581.

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2021Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia. (2021). Bose, Sudipta ; Saha, Amitav. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:3:p:4669-4701.

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2021The usefulness of financial accounting information: evidence from the field. (2021). Garcia Osma, Beatriz ; Imam, Shahed ; Gassen, Joachim ; Clatworthy, Mark A ; Cascino, Stefano. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:107569.

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2021The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China. (2021). Tong, Xiaoxiao ; Guo, Jun ; Liu, Qingqing ; Chen, Songsheng. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:56:y:2021:i:2:d:10.1007_s11156-020-00900-1.

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2021Digital Corporate Reporting: Research Developments and Implications. (2021). Rowbottom, Nick ; Troshani, Indrit. In: Australian Accounting Review. RePEc:bla:ausact:v:31:y:2021:i:3:p:213-232.

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2021Determinants and consequences of auditor dyad formation at the top level of audit teams. (2021). Koch, Christopher ; Ernstberger, Jurgen ; Downar, Benedikt. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:89:y:2021:i:c:s0361368220300465.

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2021Who makes partner in Big 4 audit firms? – Evidence from Germany. (2021). Koch, Christopher ; Ernstberger, Jurgen ; Downar, Benedikt. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:91:y:2021:i:c:s036136821830271x.

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2021Peer-level analyst transitions. (2021). Su, Xijiang ; Hope, Ole-Kristian. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001942.

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2021Analyst Coverage Overlaps and Interfirm Information Spillovers. (2021). Sextroh, Christoph J ; Martens, Tim. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:4:p:1425-1480.

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2021Words and Numbers: Financialization and Accounting Standard?Setting in the United Kingdom. (2021). Chahed, Yasmine. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:302-337.

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2021Does revenue-expense matching play a differential role in analysts’ earnings and revenue forecasts?. (2021). Kim, Sangwan. In: The British Accounting Review. RePEc:eee:bracre:v:53:y:2021:i:5:s0890838921000597.

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2021The Complementarity between Signal Informativeness and Monitoring. (2021). Sahuguet, Nicolas ; Chaigneau, Pierre. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:15625.

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2021Uncertainty avoidance and stock price informativeness of future earnings. (2021). Tsoligkas, Fanis ; Tsalavoutas, Ioannis. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:75:y:2021:i:c:s1042443121001268.

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2021Does causally linking nonfinancial measures influence investors use of management’s disclosures of nonfinancial information?. (2021). Wongonwing, Bernard ; Dong, Lei. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:s1:p:2269-2299.

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2021Effects of integrating CSR information in financial reports on investors’ firm value estimates. (2021). Troshani, Indrit ; Coram, Paul ; Haji, Abdifatah Ahmed. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:2:p:3605-3647.

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2021Mandatory CSR and sustainability reporting: economic analysis and literature review. (2021). Leuz, Christian ; Christensen, Hans B ; Hail, Luzi. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09609-5.

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2021Open innovation in managerial innovation: the case of internal audit.. (2021). Thiery, Stephanie ; Tellechea, Marion ; Lhuillery, Stephane. In: Working Papers of BETA. RePEc:ulp:sbbeta:2021-19.

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2021Do local firms employ political activities to respond to political uncertainty?. (2021). Geng, Hongyan ; Cheng, Maoyong. In: Journal of Asian Economics. RePEc:eee:asieco:v:73:y:2021:i:c:s1049007820301500.

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2021How economic policy uncertainty affects the cost of raising equity capital: Evidence from seasoned equity offerings. (2021). John, K C ; Saffar, Walid ; Chan, Yue-Cheong . In: Journal of Financial Stability. RePEc:eee:finsta:v:53:y:2021:i:c:s1572308920301443.

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2021Does economic policy uncertainty drive the initiation of corporate lobbying?. (2021). Saffar, Walid ; Lin, Ji-Chai ; Shang, Longfei. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001759.

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2021Audit Committee Chair’s Legal Expertise and Real Activities Manipulation: Empirical Evidence from Malaysian Energy and Utilities Sectors. (2021). Al-Duais, Shaker Dahan ; Abdulraheem, Belal Ali ; Hashed, Abdulwahid Ahmed. In: International Journal of Energy Economics and Policy. RePEc:eco:journ2:2021-01-9.

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2021Product market competition and real activities manipulation: Theory and implications. (2021). Sung, Hao-Chang ; Lee, Cheng-Few. In: International Review of Economics & Finance. RePEc:eee:reveco:v:74:y:2021:i:c:p:192-205.

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2021Doing good when doing well: evidence on real earnings management. (2021). Hadlock, Charles J ; Grieser, William ; Pierce, Joshua R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09610-y.

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2021Gone with the wind: An externality of earnings pressure. (2021). Zhang, Ning ; Zhao, Yang ; Welker, Michael ; Shen, Hongtao ; Liu, Zheng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:72:y:2021:i:1:s0165410121000185.

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2021Real earnings management and the properties of analysts forecasts. (2021). Tama-Sweet, Isho ; Jackson, Mark ; Filzen, Joshua J ; Eiler, Lisa A. In: Advances in accounting. RePEc:eee:advacc:v:55:y:2021:i:c:s0882611021000547.

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2021Earnings Management Methods and CEO Political Affiliation. (2021). Torsin, Wouter ; Thewissen, James ; Ozgur, Arslan-Ayaydin. In: LIDAM Discussion Papers LFIN. RePEc:ajf:louvlf:2021017.

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2021.

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2021Detecting Real Activities Manipulation: Beyond Performance Matching. (2021). Gilliam, Thomas A. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:4:p:619-653.

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2021Common Institutional Ownership and Earnings Management. (2021). Yu, Yong ; Utke, Steven ; Ramalingegowda, Santhosh. In: Contemporary Accounting Research. RePEc:wly:coacre:v:38:y:2021:i:1:p:208-241.

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2021Behavioral spillover between firms with shared auditors: The monitoring role of capital market investors. (2021). Pham, Anh Viet ; Cao, Viet Nga. In: Journal of Corporate Finance. RePEc:eee:corfin:v:68:y:2021:i:c:s0929119921000353.

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2021Do facilitation payments affect earnings management? Evidence from China. (2021). Hu, Juncheng. In: Journal of Corporate Finance. RePEc:eee:corfin:v:68:y:2021:i:c:s0929119921000572.

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2021Income smoothing and audit fees. (2021). Ouyang, BO ; Liu, Zenghui ; Jennifer, L C ; Chang, Hsihui. In: Advances in accounting. RePEc:eee:advacc:v:54:y:2021:i:c:s0882611021000353.

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2021Does an anti-corruption campaign increase analyst earnings forecast optimism?. (2021). Xu, Nianhang ; Li, Nian ; Lin, Xiaowei ; Chan, Kam C ; Dong, Rui. In: Journal of Corporate Finance. RePEc:eee:corfin:v:68:y:2021:i:c:s0929119921000523.

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2021Lunar eclipses, analyst sentiment, and earnings forecasts: Evidence from China. (2021). Chen, Xin. In: International Review of Economics & Finance. RePEc:eee:reveco:v:76:y:2021:i:c:p:1007-1024.

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2021.

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2021Short selling and future cash flow predictability of capital investment: Evidence from Australia. (2021). Jia, Jing ; Jiang, Haiyan. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:17:y:2021:i:1:s1815566920300382.

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2021Short selling constraints and politically motivated negative information suppression. (2021). Jiang, Christine ; Deng, Xiaohu ; Young, Danqing. In: Journal of Corporate Finance. RePEc:eee:corfin:v:68:y:2021:i:c:s092911992100064x.

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2021Short Sellers: A screening theory perspective on B2B relationships. (2021). Yin, Cheng ; Cheng, Xin ; Shi, Wei ; Connelly, Brian L. In: Journal of Business Research. RePEc:eee:jbrese:v:134:y:2021:i:c:p:393-404.

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2021The effect of auditor litigation risk on clients access to bank debt: Evidence from a quasi-experiment. (2021). Su, Barbara ; de Franco, Gus ; Chy, Mahfuz. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:71:y:2021:i:1:s0165410120300562.

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2021Criminals, bankruptcy, and cost of debt. (2021). Bigler, Morten Nicklas ; Regenburg, Kasper. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09608-6.

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2021Steuerplanung unter Unsicherheit: Eine Befragungsstudie zum Brexit. (2021). Matthaei, Eva Kristina ; Evers, Andrea . In: Discussion Papers. RePEc:zbw:fubsbe:202110.

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2021Asset Redeployability and Corporate Tax Avoidance. (2021). Alam, Nurul ; Habib, Ahsan ; Hasan, Mostafa Monzur. In: Abacus. RePEc:bla:abacus:v:57:y:2021:i:2:p:183-219.

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2021Organizational capital, corporate tax avoidance, and firm value. (2021). Qiu, Buhui ; Lobo, Gerald J ; Hasan, Mostafa Monzur. In: Journal of Corporate Finance. RePEc:eee:corfin:v:70:y:2021:i:c:s0929119921001723.

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2021Does R&D intensity matter in the executive risk incentives and firm risk relationship?. (2021). Liu, YU ; Abdoh, Hussein. In: Economic Modelling. RePEc:eee:ecmode:v:96:y:2021:i:c:p:13-24.

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2021Appropriating the returns of patent statistics: Take-up and development in the wake of Zvi Griliches. (2021). Godinho, Manuel Mira ; Confraria, Hugo ; MENDONCA, Sandro . In: SPRU Working Paper Series. RePEc:sru:ssewps:2021-07.

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2021Audit quality effects of the PCAOBs 2006 tax service restrictions. (2021). Valencia, Adrian ; Notbohm, Matthew. In: Advances in accounting. RePEc:eee:advacc:v:55:y:2021:i:c:s088261102100050x.

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2021Does fiduciary duty to creditors reduce debt covenant violation avoidance behavior?. (2021). Segal, Dan ; Levi, Shai. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:48:y:2021:i:5-6:p:929-953.

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2021Pessimistic Tone in Earnings Announcement and CSR Disclosure: Exploring the Interacting Role of CEO Busyness. (2021). Fitriani, Nurul ; Harymawan, Iman ; Ningsih, Sri ; Lam, Brian. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:24:p:13645-:d:699095.

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2021Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?. (2021). Bilicka, Katarzyna ; Seregni, Carol ; Casi-Eberhard, Elisa. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9030.

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2021Protection of trade secrets and corporate tax avoidance: Evidence from the inevitable disclosure doctrine. (2021). Ding, Rong ; Zhang, Ziyang ; Sainani, Sushil. In: Journal of Business Research. RePEc:eee:jbrese:v:132:y:2021:i:c:p:221-232.

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2021How do investors value the publication of tax information? Evidence from the European public country-by-country reporting. (2021). Weck, Stefan ; Spengel, Christoph ; Muller, Raphael. In: ZEW Discussion Papers. RePEc:zbw:zewdip:21077.

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2021Country-segment disclosure of foreign operations from Central and Eastern Europe: Country-level determinants and value relevance. (2021). Mironiuc, Marilena ; Simga-Mugan, Can ; Taran, Alina . In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:62:y:2021:i:c:s1042444x21000414.

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2021Media coverage and investment efficiency. (2021). Xing, LU ; Li, Donghui ; Xu, Weidong ; Gao, Xin. In: Journal of Empirical Finance. RePEc:eee:empfin:v:63:y:2021:i:c:p:270-293.

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2021Strategic Director Appointments. (2021). Sivaramakrishnan, Konduru ; Drymiotes, George. In: Journal of Accounting Research. RePEc:bla:joares:v:59:y:2021:i:4:p:1303-1347.

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2021Impact of the 2017 Tax Cuts and Jobs Act on Labor Supply and Welfare of Married Households. (2021). Hotchkiss, Julie ; Rios-Avila, Fernando ; Moore, Robert E. In: FRB Atlanta Working Paper. RePEc:fip:fedawp:92862.

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2021Key audit matters and stock price synchronicity: Evidence from a quasi-natural experiment in China. (2021). Zhao, Ying ; Liu, Qingzhuo ; Shan, Yaowen ; Lu, Meiting ; Zhai, Huayun. In: International Review of Financial Analysis. RePEc:eee:finana:v:75:y:2021:i:c:s1057521921000892.

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2021Female Audit Partners and Extended Audit Reporting: UK Evidence. (2021). Elamer, Ahmed ; Elmahgoub, Mohamed ; Abdelfattah, Tarek. In: Journal of Business Ethics. RePEc:kap:jbuset:v:174:y:2021:i:1:d:10.1007_s10551-020-04607-0.

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2021Determinants and consequence of critical audit matter disclosure: early evidence. (2021). Luo, Yan. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:18:y:2021:i:4:d:10.1057_s41310-021-00112-6.

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2021Does analyst following restrain tunneling? Evidence from brokerage closures and mergers. (2021). Shen, Yiran ; Gao, Kaijuan ; Chan, Kam C. In: Finance Research Letters. RePEc:eee:finlet:v:41:y:2021:i:c:s1544612320316639.

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2021Board monitoring efficiency and the value of conservative accounting. (2021). Wagenhofer, Alfred ; Gao, Yanmin. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:25:y:2021:i:2:d:10.1007_s10997-020-09524-y.

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2021Voluntary disclosure when private information and disclosure costs are jointly determined. (2021). Kim, Jungmin ; Verrecchia, Robert E ; Taylor, Daniel J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:26:y:2021:i:3:d:10.1007_s11142-021-09601-z.

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2021Using abnormal analyst coverage to unlock new evidence on stock price crash risk. (2021). faff, robert ; Hoang, Khoa ; Chowdhury, Hasibul. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:s1:p:1557-1588.

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2021Corporate Social Responsibility Disclosure and Financial Performance: The Mediating Role of Financial Statement Comparability. (2021). Canh, Nguyen Thi ; Khuong, Nguyen Vinh ; Mien, Cao Thi ; Liem, Nguyen Thanh. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:18:p:10077-:d:631754.

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2021Financial statement comparability, state ownership, and the cost of debt: Evidence from China. (2021). Yan, Chao ; Majeed, Muhammad Ansar. In: Research in International Business and Finance. RePEc:eee:riibaf:v:58:y:2021:i:c:s0275531921001185.

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2021The role of target’s financial statement comparability in the efficiency of takeover decisions. (2021). Truong, Thu Phuong ; Duong, Lien. In: Accounting and Finance. RePEc:bla:acctfi:v:61:y:2021:i:4:p:5731-5743.

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2021Choice between Acquisition and Joint Venture Based on Financial Statement Comparability. (2021). Kim, Sangsoo ; Yi, Heein ; Han, Seung Hun. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:11:p:6218-:d:566688.

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2021Accounting Comparability and Cash Holdings in Vietnam. (2021). Nguyen, Khuong Vinh. In: IJFS. RePEc:gam:jijfss:v:9:y:2021:i:2:p:27-:d:562439.

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2021.

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2021Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment. (2021). Luka, Michal ; Pisa, Pemysl ; Kupec, Vaclav ; Bartakova, Gabriela Pajtinkova. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:12:p:6691-:d:573941.

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2021Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?. (2021). van Landuyt, Ben W. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:88:y:2021:i:c:s0361368220300738.

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Recent citations received in 2021
YearCiting document
2021Corporate financing of investment opportunities in a world of institutional cross-ownership. (2021). Wang, Chong ; Li, Qingyuan ; Chen, Yangyang. In: Journal of Corporate Finance. RePEc:eee:corfin:v:69:y:2021:i:c:s0929119921001632.

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2021Uncertainty avoidance and stock price informativeness of future earnings. (2021). Tsoligkas, Fanis ; Tsalavoutas, Ioannis. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:75:y:2021:i:c:s1042443121001268.

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2021Executive Equity Risk-Taking Incentives and Firms’ Choice of Debt Structure. (2021). HASAN, IFTEKHAR ; Saffar, Walid ; Chen, Yangyang ; Zolotoy, Leon. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:133:y:2021:i:c:s0378426621002302.

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2021Does gender affect innovation? Evidence from female chief technology officers. (2021). HASAN, IFTEKHAR ; Zheng, LI ; Kobeissi, Nada ; Dbouk, Wassim ; Wu, Qiang. In: Research Policy. RePEc:eee:respol:v:50:y:2021:i:9:s004873332100127x.

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2021IFRS adoption and stock misvaluation: Implication to Korea discount. (2021). Lee, Woo-Jong ; Kim, Yewon ; Cho, Meeok. In: Research in International Business and Finance. RePEc:eee:riibaf:v:58:y:2021:i:c:s027553192100115x.

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2021Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment. (2021). Luka, Michal ; Pisa, Pemysl ; Kupec, Vaclav ; Bartakova, Gabriela Pajtinkova. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:12:p:6691-:d:573941.

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2021Corporate Social Responsibility Disclosure and Financial Performance: The Mediating Role of Financial Statement Comparability. (2021). Canh, Nguyen Thi ; Khuong, Nguyen Vinh ; Mien, Cao Thi ; Liem, Nguyen Thanh. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:18:p:10077-:d:631754.

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Recent citations received in 2020
YearCiting document
2020Does reporting position affect the pricing of the volatility of comprehensive income?. (2020). Dong, QI ; Cao, Yiting. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:47:y:2020:i:9-10:p:1113-1150.

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2020The Impact of Interwar Protection: Evidence from India. (2020). O'Rourke, Kevin ; Lampe, Markus ; Arthi, Vellore ; Nair, Ashwin. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:14775.

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2020Drivers of jurors malpractice assessments in auditor litigation involving offshoring and overtime: Generation and a management Mindset. (2020). Reinstein, Alan ; Chambers, Valerie A. In: Advances in accounting. RePEc:eee:advacc:v:50:y:2020:i:c:s0882611020300584.

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2020Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud. (2020). Peecher, Mark E ; Majors, Tracie M ; Brown, Timothy. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:87:y:2020:i:c:s0361368220300593.

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2020Chinas anti-corruption campaign and firm productivity: Evidence from a quasi-natural experiment. (2020). Tao, Yunqing ; Kong, Dongmin ; Wang, Yanan. In: China Economic Review. RePEc:eee:chieco:v:63:y:2020:i:c:s1043951x20301322.

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2020Do disclosures of selective access improve market information acquisition fairness? Evidence from company visits in China. (2020). Xiang, Cheng ; Lu, Jing ; Yang, Jun. In: Journal of Corporate Finance. RePEc:eee:corfin:v:64:y:2020:i:c:s0929119920300754.

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2020Does low synchronicity mean more or less informative prices? Evidence from an emerging market. (2020). Zhang, Luxiu ; Peng, Hongfeng ; Liu, Desheng. In: Journal of Financial Stability. RePEc:eee:finsta:v:51:y:2020:i:c:s1572308920301200.

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2020The impact of economic policy uncertainty on insider trades: A cross-country analysis. (2020). Li, Xiao. In: Journal of Business Research. RePEc:eee:jbrese:v:119:y:2020:i:c:p:41-57.

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2020Why are some Chinese firms failing in the US capital markets? A machine learning approach. (2020). HASAN, IFTEKHAR ; Colak, Gonul ; Fu, Mengchuan. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:61:y:2020:i:c:s0927538x20300822.

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2020Does policy uncertainty influence mergers and acquisitions activities in China? A replication study. (2020). Pan, Xiaofei ; Ali, Searat ; Borthwick, James. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:62:y:2020:i:c:s0927538x20300135.

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2020Analysts’ forecasts between last consensus and earning announcement date. (2020). Ha, Huong ; Zhang, Weiqi ; Evelyn, Hui Ting. In: Journal of Financial Reporting and Accounting. RePEc:eme:jfrapp:jfra-04-2020-0102.

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2020Does Structural Capital Affect SDGs Risk-Related Disclosure Quality? An Empirical Investigation of Italian Large Listed Companies. (2020). Ho-Tan-Phat Phan, ; Cardoni, Andrea ; de Luca, Francesco ; Kiseleva, Evgeniia. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:5:p:1776-:d:325888.

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2020The “Walk” towards the UN Sustainable Development Goals: Does Mandated “Talk” through NonFinancial Disclosure Affect Companies’ Financial Performance?. (2020). Iaia, Lea ; de Luca, Francesco ; Ho-Tan-Phat Phan, . In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:6:p:2324-:d:333272.

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2020The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic. (2020). Uak, Toni. In: Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics. RePEc:rfe:zbefri:v:38:y:2020:i:2:p:453-473.

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2020Major government customer and management earnings forecasts. (2020). Zhang, Shaojun ; Huang, Wenli ; Es, Agn. In: Frontiers of Business Research in China. RePEc:spr:fobric:v:14:y:2020:i:1:d:10.1186_s11782-020-00088-0.

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2020The Switch‐Up: An Examination of Changes in Earnings Management after Receiving SEC Comment Letters†. (2020). Cunningham, Lauren M ; Lisic, Ling Lei ; Johnson, Scott E. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:2:p:917-944.

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2020Does Public Country?by?Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry. (2020). Venkat, Aruhn ; Shevlin, Terry ; Persson, Anh ; Outslay, Edmund ; Joshi, Preetika. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:4:p:2357-2397.

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Recent citations received in 2019
YearCiting document
2019Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability. (2019). Merkley, Kenneth ; Choudhary, Preeti ; Schipper, Katherine. In: Journal of Accounting Research. RePEc:bla:joares:v:57:y:2019:i:5:p:1303-1351.

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2019Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany. (2019). Kim, Junghoon ; Lin, Steve. In: Advances in accounting. RePEc:eee:advacc:v:47:y:2019:i:c:s0882611019301129.

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2019How ex-auditors remember their past: The transformation of audit experience into cultural memory. (2019). Malsch, Bertrand ; Daoust, Laurence. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:77:y:2019:i:c:3.

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2019Are Audit Committees more challenging given a specific investor base? Does the answer change in the presence of prospective critical audit matter disclosures?. (2019). Ju, Yoon . In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:77:y:2019:i:c:4.

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2019The use of made-up users. (2019). Jaworska, Sylvia ; Stenka, Renata. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:78:y:2019:i:c:s036136821930042x.

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2019Analysis of corporate CO2 and energy cost efficiency: The role of performance indicators and effective environmental reporting. (2019). Lim, Seong-Rin ; Lee, Dae Sung ; Bang, You-Young. In: Energy Policy. RePEc:eee:enepol:v:133:y:2019:i:c:s0301421519304756.

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2019A growing disparity in earnings disclosure mechanisms: The rise of concurrently released earnings announcements and 10-Ks. (2019). Arif, Salman ; Yohn, Teri Lombardi ; Schroeder, Joseph H ; Marshall, Nathan T. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:1:s0165410118301228.

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2019The effects of financial reporting and disclosure on corporate investment: A review. (2019). Roychowdhury, Sugata ; Verdi, Rodrigo S ; Shroff, Nemit. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:68:y:2019:i:2:s0165410119300412.

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2019Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation. (2019). Morris, Richard D ; Mora, Araceli ; Ho, Joanna H ; Gotti, Giorgio ; Gordon, Elizabeth A. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:37:y:2019:i:c:s1061951819300448.

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2019The tradeoff between relevance and comparability in segment reporting. (2019). Hinson, Lisa ; Weng, Diana ; Wu, Jennifer. In: Journal of Accounting Literature. RePEc:eee:joacli:v:43:y:2019:i:c:p:70-86.

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2019Do corporate site visits impact hedge fund performance?. (2019). Kang, DI ; Zhuang, Zhuang ; Hong, Xin ; Wang, Zhibin. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:56:y:2019:i:c:p:113-128.

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2019Organizational Slack, Corporate Social Responsibility, Sustainability, and Integrated Reporting: Evidence from Korea. (2019). Shin, Heejeong ; Kim, Su-In ; Park, Sorah. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:16:p:4445-:d:258419.

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2019National Culture and Tax Avoidance of Multinational Corporations. (2019). Ji, YE ; Yoo, Ji Seon. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:24:p:6946-:d:294695.

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2019Is There a Correlation Between the Ease of Doing Business Index and the Haven Score?. (2019). Comaniciu, Carmen. In: Ovidius University Annals, Economic Sciences Series. RePEc:ovi:oviste:v:xix:y:2019:i:2:p:686-694.

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2019Bank Executive Experience in a Financial Crisis. (2019). Hoag, Christopher. In: Working Papers. RePEc:tri:wpaper:1902.

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2019Bank Executive Experience with Clearinghouse Loan Certificates. (2019). Hoag, Christopher. In: Working Papers. RePEc:tri:wpaper:1903.

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2019A Comparability of Information in the Financial Statements of Gaming Companies. (2019). Stanisaw, Hoko ; Zuzanna, Firkowska-Jakobsze ; Magorzata, Czerny. In: Financial Sciences. Nauki o Finansach. RePEc:vrs:finsci:v:24:y:2019:i:4:p:27-44:n:3.

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2019It Goes without Saying: The Effects of Intrinsic Motivational Orientation, Leadership Emphasis of Intrinsic Goals, and Audit Issue Ambiguity on Speaking Up. (2019). Zhou, Yuepin ; Rich, Jay ; Proell, Chad A ; Kadous, Kathryn. In: Contemporary Accounting Research. RePEc:wly:coacre:v:36:y:2019:i:4:p:2113-2141.

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2019Steuerkomplexität im Vergleich zwischen Deutschland und Österreich: Eine Analyse des Status quo. (2019). Sturm, Susann ; Rechbauer, Martina ; Hoppe, Thomas. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:240.

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Recent citations received in 2018
YearCiting document
2018Prepopulating Audit Workpapers with Prior Year Assessments: Default Option Effects on Risk Rating Accuracy. (2018). Bonner, Sarah ; Ritter, Stacey ; Majors, Tracie. In: Journal of Accounting Research. RePEc:bla:joares:v:56:y:2018:i:5:p:1453-1481.

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2018International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots. (2018). de Mooij, Ruud ; Liu, Li ; Beer, Sebastian. In: CESifo Working Paper Series. RePEc:ces:ceswps:_7184.

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2018Financial statement comparability and segment disclosure. (2018). Edmonds, Mark A ; Stallings, Matthew A ; Smith, David B. In: Research in Accounting Regulation. RePEc:eee:reacre:v:30:y:2018:i:2:p:103-111.

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2018AUDITING RESEARCH: A REVIEW OF RECENT RESEARCH ADVANCES. (2018). Cuzdriorean, Dan Dacian . In: Eurasian Journal of Economics and Finance. RePEc:ejn:ejefjr:v:6:y:2018:i:4:p:14-26.

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2018Is Labor Related to the Duality of Earnings Smoothing?. (2018). Lin, Xiaojun ; Lyu, Chan ; Huang, Shengzhong. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4396-:d:185267.

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2018Financially Qualified Members in an Upper Echelon and Their Relationship with Corporate Sustainability: Evidence from an Emerging Economy. (2018). Ud, Nizam ; Cheng, Xinsheng ; Banbhan, Ashfaque. In: Sustainability. RePEc:gam:jsusta:v:10:y:2018:i:12:p:4697-:d:189389.

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2018The Effect of Corporate Governance on Earnings Quality and Market Reaction to Low Quality Earnings: Korean Evidence. (2018). Kim, Su-In ; Shin, Hyejeong. In: Sustainability. RePEc:gam:jsusta:v:11:y:2018:i:1:p:102-:d:193053.

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2018International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots. (2018). de Mooij, Ruud ; Liu, Li ; Beer, Sebastian. In: IMF Working Papers. RePEc:imf:imfwpa:2018/168.

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2018The impact of related party transactions on earnings management: some insights from the Italian context. (2018). Medioli, Alice ; Mazza, Tatiana ; Marchini, Pier Luigi. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:22:y:2018:i:4:d:10.1007_s10997-018-9415-y.

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2018.

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2018Does Political Influence Distort Banking Regulation? Evidence from the US. (2018). Wohlschlegel, Ansgar ; Pasiouras, Fotios ; Pescetto, Gioia ; Papadimitri, Panagiota. In: Working Papers in Economics & Finance. RePEc:pbs:ecofin:2018-09.

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2018Costs and benefits of internal control audits: evidence from M&A transactions. (2018). McVay, Sarah E ; Kravet, Todd D ; Weber, David P. In: Review of Accounting Studies. RePEc:spr:reaccs:v:23:y:2018:i:4:d:10.1007_s11142-018-9468-9.

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2018Corporate tax planning and firms information environment. (2018). Osswald, Benjamin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:236.

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2018On the economics of audit partner tenure and rotation: Evidence from PCAOB data. (2018). Leuz, Christian ; Hail, Luzi ; Gipper, Brandon. In: CFS Working Paper Series. RePEc:zbw:cfswop:608.

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