Citation analysis for Contemporary Accounting Research / John Wiley & Sons

Contemporary Accounting Research / John Wiley & Sons

0.04

Impact Factor

0.08

5-Years IF

5-Years H index

[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	IF5	DOC	CDO	CCU	CIF	CIT	D2Y	C2Y	D5Y	C5Y	%SC	CiY	II	AII
1990		0.1		59	59			12	86		152		(%)			0.04
1991		0.1		26	85			11	103		198		(%)			0.04
1992		0.09		38	123			19	85		198		(%)			0.04
1993		0.11		38	161	1	0.01	20	64		209		(%)			0.05
1994		0.12		59	220			40	76		205		(%)			0.04
1995		0.19		10	230	1	0	19	97		220		(%)			0.07
1996	0.01	0.23	0.02	29	259	7	0.03	95	69	1	171	4	(%)			0.09
1997		0.26		27	286	1	0	35	39		174		(%)			0.09
1998		0.28	0.01	24	310	5	0.02	60	56		163	1	(%)			0.1
1999		0.32	0.04	32	342	10	0.03	75	51		149	6	(%)			0.13
2000		0.39	0.02	28	370	7	0.02	47	56		122	3	(%)			0.15
2001		0.39	0.03	30	400	16	0.04	49	60		140	4	(%)			0.14
2002	0.02	0.4	0.02	26	426	5	0.01	54	58	1	141	3	(%)			0.17
2003	0.05	0.43	0.08	28	454	21	0.05	51	56	3	140	11	(%)			0.18
2004	0.04	0.48	0.07	35	489	31	0.06	59	54	2	144	10	(%)			0.19
2005	0.03	0.52	0.04	37	526	22	0.04	35	63	2	147	6	(%)			0.2
2006	0.03	0.51	0.07	40	566	30	0.05	71	72	2	156	11	(%)			0.2
2007	0.03	0.45	0.03	44	610	21	0.03	61	77	2	166	5	(%)			0.18
2008	0.08	0.48	0.04	41	651	34	0.05	82	84	7	184	8	(%)	1	0.02	0.2
2009	0.05	0.49	0.05	41	692	33	0.05	45	85	4	197	10	(%)			0.19
2010	0.04	0.46	0.05	68	760	69	0.09	51	82	3	203	11	(%)			0.17
2011	0.02	0.49	0.04	57	817	27	0.03	88	109	2	234	9	(%)			0.19
2012	0.01	0.52	0.02	47	864	25	0.03	32	125	1	251	6	(%)			0.19
2013	0.02	0.58	0.05	56	920	50	0.05	53	104	2	254	12	(%)			0.2
2014	0.04	0.6	0.05	45	965	83	0.09	43	103	4	269	13	(%)	1	0.02	0.2
2015	0.05	0.61	0.09	65	1030	84	0.08	29	101	5	273	25	(%)			0.19
2016	0.03	0.68	0.06	61	1091	88	0.08	21	110	3	270	16	(%)			0.2
2017	0.04	0.73	0.08	74	1165	145	0.12	15	126	5	274	22	(%)	1	0.01	0.22

IF:	Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for series in RePEc in year y
IF5:	Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CCU:	Cumulative number of citations to papers published until year y
CIF:	Cumulative impact factor
CIT:	Number of citations to papers published in 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:	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:

#	Year	Title	Cited
1	1996	Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC. (1996). Dechow, Patricia M ; Sweeney, Amy P ; Sloan, Richard G. In: Contemporary Accounting Research. RePEc:wly:coacre:v:13:y:1996:i:1:p:1-36*. Full description at Econpapers \|\| Download paper	65
2	1999	Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure. (1999). Healy, Paul M ; Palepu, Krishna G ; Hutton, Amy P. In: Contemporary Accounting Research. RePEc:wly:coacre:v:16:y:1999:i:3:p:485-520*. Full description at Econpapers \|\| Download paper	31
3	1998	The Effect of Audit Quality on Earnings Management. (1998). Becker, Connie L ; Subramanyam, K R ; Jiambalvo, James ; Defond, Mark L. In: Contemporary Accounting Research. RePEc:wly:coacre:v:15:y:1998:i:1:p:1-24*. Full description at Econpapers \|\| Download paper	30
4	2000	Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?. (2000). Lang, Mark H ; Lundholm, Russell J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:17:y:2000:i:4:p:623-662*. Full description at Econpapers \|\| Download paper	19
5	2008	The 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	19
6	2002	Board Characteristics and Audit Fees. (2002). Carcello, Joseph V ; Riley, Richard A ; Neal, Terry L ; Hermanson, Dana R. In: Contemporary Accounting Research. RePEc:wly:coacre:v:19:y:2002:i:3:p:365-384*. Full description at Econpapers \|\| Download paper	17
7	2006	Audit Fees: A MetaÃ¢â¬ 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	16
8	2011	Predicting 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	15
9	2010	The 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	14
10	1999	Accounting Accruals and Auditor Reporting Conservatism. (1999). Francis, Jere R ; Krishnan, Jagan. In: Contemporary Accounting Research. RePEc:wly:coacre:v:16:y:1999:i:1:p:135-165*. Full description at Econpapers \|\| Download paper	13
11	1998	A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation. (1998). Penman, Stephen H ; Sougiannis, Theodore . In: Contemporary Accounting Research. RePEc:wly:coacre:v:15:y:1998:i:3:p:343-383*. Full description at Econpapers \|\| Download paper	13
12	2001	Reconciling Value Estimates from the Discounted Cash Flow Model and the Residual Income Model. (2001). Lundholm, Russell ; O'Keefe, Terry. In: Contemporary Accounting Research. RePEc:wly:coacre:v:18:y:2001:i:2:p:311-335*. Full description at Econpapers \|\| Download paper	13
13	2011	Voluntary 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. Full description at Econpapers \|\| Download paper	13
14	1995	The Effect of Investment Banking Relationships on Financial Analysts Earnings Forecasts and Investment Recommendations. (1995). Dugar, Amitabh ; Nathan, Siva. In: Contemporary Accounting Research. RePEc:wly:coacre:v:12:y:1995:i:1:p:131-160*. Full description at Econpapers \|\| Download paper	12
15	2008	Does 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*. Full description at Econpapers \|\| Download paper	11
16	2001	Do Institutional Investors Prefer NearÃ¢â¬ Term Earnings over LongÃ¢â¬ 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	10
17	2010	The 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	10
18	2000	The Relation between Analysts Forecasts of LongÃ¢â¬ Term Earnings Growth and Stock Price Performance Following Equity Offerings. (2000). Dechow, Patricia M ; Sloan, Richard G ; Hutton, Amy P. In: Contemporary Accounting Research. RePEc:wly:coacre:v:17:y:2000:i:1:p:1-32*. Full description at Econpapers \|\| Download paper	10
19	2002	Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings. (2002). Jiambalvo, James ; Venkatachalam, Mohan ; Rajgopal, Shivaram. In: Contemporary Accounting Research. RePEc:wly:coacre:v:19:y:2002:i:1:p:117-145*. Full description at Econpapers \|\| Download paper	9
20	2011	Effects 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. Full description at Econpapers \|\| Download paper	9
21	2008	Accounting Discretion, Corporate Governance, and Firm Performance. (2008). Bowen, Robert M ; Venkatachalam, Mohan ; Rajgopal, Shivaram. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:2:p:351-405*. Full description at Econpapers \|\| Download paper	9
22	1999	Evidence That Management Discussion and Analysis (MD&A) is a Part of a Firms Overall Disclosure Package. (1999). Clarkson, Peter M ; Richardson, Gordon D ; Kao, Jennifer L. In: Contemporary Accounting Research. RePEc:wly:coacre:v:16:y:1999:i:1:p:111-134*. Full description at Econpapers \|\| Download paper	9
23	2011	Do 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	9
24	2003	Exploring Diversity in Accounting through Faculty Journal Perceptions. (2003). Ballas, Apostolos ; Theoharakis, Vasilis. In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:4:p:619-644*. Full description at Econpapers \|\| Download paper	8
25	2011	Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research. (2011). Bamber, Linda Smith ; Stevens, Douglas E ; Barron, Orie E. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:2:p:431-471. Full description at Econpapers \|\| Download paper	8
26	2006	Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea. (2006). Kim, Jeonga Bon ; Yi, Cheong H. In: Contemporary Accounting Research. RePEc:wly:coacre:v:23:y:2006:i:2:p:427-464*. Full description at Econpapers \|\| Download paper	8
27	2003	Analyst Following and Market Liquidity. (2003). Roulstone, Darren T. In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:3:p:552-578*. Full description at Econpapers \|\| Download paper	8
28	1996	International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms. (1996). Barth, Mary E ; Clinch, Greg. In: Contemporary Accounting Research. RePEc:wly:coacre:v:13:y:1996:i:1:p:135-170*. Full description at Econpapers \|\| Download paper	8
29	2004	How Are Earnings Managed? An Examination of Specific Accruals. (2004). Marquardt, Carol A ; Wiedman, Christine I. In: Contemporary Accounting Research. RePEc:wly:coacre:v:21:y:2004:i:2:p:461-491*. Full description at Econpapers \|\| Download paper	8
30	2007	Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors. (2007). Hasseldine, John ; Toumi, Marika ; James, Simon ; Hite, Peggy. In: Contemporary Accounting Research. RePEc:wly:coacre:v:24:y:2007:i:1:p:171-194*. Full description at Econpapers \|\| Download paper	8
31	2004	LastÃ¢â¬ 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*. Full description at Econpapers \|\| Download paper	8
32	2011	Female 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	8
33	2004	The WalkÃ¢â¬ 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*. Full description at Econpapers \|\| Download paper	7
34	2001	Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective. (2001). Ohlson, James A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:18:y:2001:i:1:p:107-120*. Full description at Econpapers \|\| Download paper	7
35	2001	The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience. (2001). Beasley, Mark S ; Salterio, Steven E. In: Contemporary Accounting Research. RePEc:wly:coacre:v:18:y:2001:i:4:p:539-570*. Full description at Econpapers \|\| Download paper	7
36	1997	Option 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*. Full description at Econpapers \|\| Download paper	7
37	1997	The Valuation of Deferred Taxes. (1997). Amir, Eli ; Willard, Kristen ; Kirschenheiter, Michael. In: Contemporary Accounting Research. RePEc:wly:coacre:v:14:y:1997:i:4:p:597-622*. Full description at Econpapers \|\| Download paper	7
38	2002	Corporate 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*. Full description at Econpapers \|\| Download paper	7
39	2004	Joint 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*. Full description at Econpapers \|\| Download paper	7
40	1996	A Field Study of Control System Ã¢â¬ÅRedesignÃ¢â¬ : The Impact of Institutional Processes on Strategic Choice. (1996). Abernethy, Margaret A ; Chua, Wai Fong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:13:y:1996:i:2:p:569-606*. Full description at Econpapers \|\| Download paper	7
41	2007	The Differential Effects of Auditors Nonaudit and Audit Fees on Accrual Quality. (2007). Srinidhi, Bin N ; Gul, Ferdinand A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:24:y:2007:i:2:p:595-629*. Full description at Econpapers \|\| Download paper	7
42	2001	Equity Valuation Employing the Ideal versus Ad Hoc Terminal Value Expressions. (2001). Courteau, Lucie ; Richardson, Gordon D ; Kao, Jennifer L. In: Contemporary Accounting Research. RePEc:wly:coacre:v:18:y:2001:i:4:p:625-661*. Full description at Econpapers \|\| Download paper	7
43	2008	Corporate 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*. Full description at Econpapers \|\| Download paper	6
44	2003	Earnings Manipulation in Failing Firms. (2003). Rosner, Rebecca L. In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:2:p:361-408. Full description at Econpapers \|\| Download paper	6
45	2013	The Effect of External Monitoring on AccrualÃ¢â¬ Based and Real Earnings Management: Evidence from VentureÃ¢â¬ Backed Initial Public Offerings. (2013). Wongsunwai, Wan . In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:1:p:296-324. Full description at Econpapers \|\| Download paper	6
46	2005	Management Ownership and Audit Firm Size. (2005). Lennox, Clive. In: Contemporary Accounting Research. RePEc:wly:coacre:v:22:y:2005:i:1:p:205-227*. Full description at Econpapers \|\| Download paper	6
47	2003	TaxÃ¢â¬ 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*. Full description at Econpapers \|\| Download paper	6
48	2008	Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis. (2008). Jones, Keith L ; Melendrez, Kevin D ; Krishnan, Gopal V. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:2:p:499-531*. Full description at Econpapers \|\| Download paper	6
49	1992	The voluntary inclusion of earnings forecasts in IPO prospectuses. (1992). Clarkson, Peter M ; Sefcik, Stephan E ; Richardson, Gordon ; Dontoh, Alex . In: Contemporary Accounting Research. RePEc:wly:coacre:v:8:y:1992:i:2:p:601-616*. Full description at Econpapers \|\| Download paper	6
50	1990	A Synthesis of security valuation theory and the role of dividends, cash flows, and earnings. (1990). Ohlson, James A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:6:y:1990:i:2:p:648-676*. Full description at Econpapers \|\| Download paper	6

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	1996	Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC. (1996). Dechow, Patricia M ; Sweeney, Amy P ; Sloan, Richard G. In: Contemporary Accounting Research. RePEc:wly:coacre:v:13:y:1996:i:1:p:1-36*. Full description at Econpapers \|\| Download paper	21
2	1998	The Effect of Audit Quality on Earnings Management. (1998). Becker, Connie L ; Subramanyam, K R ; Jiambalvo, James ; Defond, Mark L. In: Contemporary Accounting Research. RePEc:wly:coacre:v:15:y:1998:i:1:p:1-24*. Full description at Econpapers \|\| Download paper	18
3	1999	Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure. (1999). Healy, Paul M ; Palepu, Krishna G ; Hutton, Amy P. In: Contemporary Accounting Research. RePEc:wly:coacre:v:16:y:1999:i:3:p:485-520*. Full description at Econpapers \|\| Download paper	13
4	2002	Board Characteristics and Audit Fees. (2002). Carcello, Joseph V ; Riley, Richard A ; Neal, Terry L ; Hermanson, Dana R. In: Contemporary Accounting Research. RePEc:wly:coacre:v:19:y:2002:i:3:p:365-384*. Full description at Econpapers \|\| Download paper	13
5	2011	Predicting 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	12
6	2008	The 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	12
7	2010	The 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	12
8	2006	Audit Fees: A MetaÃ¢â¬ 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	11
9	2011	Voluntary 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. Full description at Econpapers \|\| Download paper	9
10	2002	Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings. (2002). Jiambalvo, James ; Venkatachalam, Mohan ; Rajgopal, Shivaram. In: Contemporary Accounting Research. RePEc:wly:coacre:v:19:y:2002:i:1:p:117-145*. Full description at Econpapers \|\| Download paper	9
11	2008	Does 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*. Full description at Econpapers \|\| Download paper	8
12	2011	Effects 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. Full description at Econpapers \|\| Download paper	8
13	2000	Voluntary Disclosure and Equity Offerings: Reducing Information Asymmetry or Hyping the Stock?. (2000). Lang, Mark H ; Lundholm, Russell J. In: Contemporary Accounting Research. RePEc:wly:coacre:v:17:y:2000:i:4:p:623-662*. Full description at Econpapers \|\| Download paper	8
14	2011	Trading Volume Around Earnings Announcements and Other Financial Reports: Theory, Research Design, Empirical Evidence, and Directions for Future Research. (2011). Bamber, Linda Smith ; Stevens, Douglas E ; Barron, Orie E. In: Contemporary Accounting Research. RePEc:wly:coacre:v:28:y:2011:i:2:p:431-471. Full description at Econpapers \|\| Download paper	8
15	2011	Female 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	7
16	2001	Do Institutional Investors Prefer NearÃ¢â¬ Term Earnings over LongÃ¢â¬ 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	7
17	2010	The 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	7
18	2008	Accounting Discretion, Corporate Governance, and Firm Performance. (2008). Bowen, Robert M ; Venkatachalam, Mohan ; Rajgopal, Shivaram. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:2:p:351-405*. Full description at Econpapers \|\| Download paper	6
19	2013	Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence. (2013). Ahmed, Anwer S ; Wang, Dechun ; Neel, Michael. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:4:p:1344-1372. Full description at Econpapers \|\| Download paper	6
20	2013	The Effect of External Monitoring on AccrualÃ¢â¬ Based and Real Earnings Management: Evidence from VentureÃ¢â¬ Backed Initial Public Offerings. (2013). Wongsunwai, Wan . In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:1:p:296-324. Full description at Econpapers \|\| Download paper	6
21	2011	Do 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	6
22	2004	Joint 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*. Full description at Econpapers \|\| Download paper	6
23	2003	TaxÃ¢â¬ 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*. Full description at Econpapers \|\| Download paper	6
24	2014	The 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. Full description at Econpapers \|\| Download paper	5
25	2013	Labor Unions and ManagementÃ¢â¬â¢s Incentive to Signal a Negative Outlook. (2013). Bova, Francesco. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:1:p:14-41. Full description at Econpapers \|\| Download paper	5
26	2006	Ownership Structure, Business Group Affiliation, Listing Status, and Earnings Management: Evidence from Korea. (2006). Kim, Jeonga Bon ; Yi, Cheong H. In: Contemporary Accounting Research. RePEc:wly:coacre:v:23:y:2006:i:2:p:427-464*. Full description at Econpapers \|\| Download paper	5
27	2013	Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China. (2013). , ZhifengYang ; Yang, Zhifeng. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:3:p:891-921. Full description at Econpapers \|\| Download paper	5
28	2009	The 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*. Full description at Econpapers \|\| Download paper	5
29	1993	Initial Public Offerings, Accounting Choices, and Earnings Management. (1993). Loeb, Martin ; Lin, Chana Jane ; Aharony, Joseph. In: Contemporary Accounting Research. RePEc:wly:coacre:v:10:y:1993:i:1:p:61-81*. Full description at Econpapers \|\| Download paper	5
30	2004	LastÃ¢â¬ 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*. Full description at Econpapers \|\| Download paper	5
31	2012	ManagersÃ¢â¬â¢ 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. Full description at Econpapers \|\| Download paper	5
32	2004	How Are Earnings Managed? An Examination of Specific Accruals. (2004). Marquardt, Carol A ; Wiedman, Christine I. In: Contemporary Accounting Research. RePEc:wly:coacre:v:21:y:2004:i:2:p:461-491*. Full description at Econpapers \|\| Download paper	5
33	2008	Corporate 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*. Full description at Econpapers \|\| Download paper	4
34	2008	Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis. (2008). Jones, Keith L ; Melendrez, Kevin D ; Krishnan, Gopal V. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:2:p:499-531*. Full description at Econpapers \|\| Download paper	4
35	2003	Analyst Following and Market Liquidity. (2003). Roulstone, Darren T. In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:3:p:552-578*. Full description at Econpapers \|\| Download paper	4
36	2005	Disclosure Policy and Market Liquidity: Impact of Depth Quotes and Order Sizes. (2005). Heflin, Frank L ; Wild, John J ; Shaw, Kenneth W. In: Contemporary Accounting Research. RePEc:wly:coacre:v:22:y:2005:i:4:p:829-865*. Full description at Econpapers \|\| Download paper	4
37	2004	The WalkÃ¢â¬ 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*. Full description at Econpapers \|\| Download paper	4
38	2003	Exploring Diversity in Accounting through Faculty Journal Perceptions. (2003). Ballas, Apostolos ; Theoharakis, Vasilis. In: Contemporary Accounting Research. RePEc:wly:coacre:v:20:y:2003:i:4:p:619-644*. Full description at Econpapers \|\| Download paper	4
39	2008	Evidence 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*. Full description at Econpapers \|\| Download paper	4
40	1996	International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms. (1996). Barth, Mary E ; Clinch, Greg. In: Contemporary Accounting Research. RePEc:wly:coacre:v:13:y:1996:i:1:p:135-170*. Full description at Econpapers \|\| Download paper	4
41	1996	A Field Study of Control System Ã¢â¬ÅRedesignÃ¢â¬ : The Impact of Institutional Processes on Strategic Choice. (1996). Abernethy, Margaret A ; Chua, Wai Fong. In: Contemporary Accounting Research. RePEc:wly:coacre:v:13:y:1996:i:2:p:569-606*. Full description at Econpapers \|\| Download paper	4
42	2007	The Differential Effects of Auditors Nonaudit and Audit Fees on Accrual Quality. (2007). Srinidhi, Bin N ; Gul, Ferdinand A. In: Contemporary Accounting Research. RePEc:wly:coacre:v:24:y:2007:i:2:p:595-629*. Full description at Econpapers \|\| Download paper	4
43	2005	Determinants of Managerial Earnings Guidance Prior to Regulation Fair Disclosure and Bias in Analysts Earnings Forecasts. (2005). Hutton, Amy P. In: Contemporary Accounting Research. RePEc:wly:coacre:v:22:y:2005:i:4:p:867-914*. Full description at Econpapers \|\| Download paper	4
44	2015	Exploring How the Balanced Scorecard Engages and Unfolds: Articulating the Visual Power of Accounting Inscriptions. (2015). Busco, Cristiano ; Quattrone, Paolo. In: Contemporary Accounting Research. RePEc:wly:coacre:v:32:y:2015:i:3:p:1236-1262. Full description at Econpapers \|\| Download paper	4
45	2014	Financial 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. Full description at Econpapers \|\| Download paper	4
46	2015	The 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. Full description at Econpapers \|\| Download paper	4
47	1997	The Valuation of Deferred Taxes. (1997). Amir, Eli ; Willard, Kristen ; Kirschenheiter, Michael. In: Contemporary Accounting Research. RePEc:wly:coacre:v:14:y:1997:i:4:p:597-622*. Full description at Econpapers \|\| Download paper	4
48	1994	Accounting Choices of Issuers of Initial Public Offerings. (1994). Friedlan, John M. In: Contemporary Accounting Research. RePEc:wly:coacre:v:11:y:1994:i:1:p:1-31*. Full description at Econpapers \|\| Download paper	4
49	1999	Accounting Accruals and Auditor Reporting Conservatism. (1999). Francis, Jere R ; Krishnan, Jagan. In: Contemporary Accounting Research. RePEc:wly:coacre:v:16:y:1999:i:1:p:135-165*. Full description at Econpapers \|\| Download paper	4
50	2010	Credit Ratings and Taxes: The Effect of BookÃ¢â¬âTax Differences on Ratings Changes. (2010). Ayers, Benjamin C ; McGuire, Sean T ; Laplante, Stacie Kelley. In: Contemporary Accounting Research. RePEc:wly:coacre:v:27:y:2010:i:2:p:359-402. Full description at Econpapers \|\| Download paper	3

Citing documents used to compute impact factor 5:

Year	Title
2017	Tax avoidance and cost of debt: evidence from a natural experiment in China. (2017). Cen, Wei ; Sun, Yushi ; Tong, Naqiong . In: Accounting and Finance. RePEc:bla:acctfi:v:57:y:2017:i:5:p:1517-1556. Full description at Econpapers \|\| Download paper
2017	Impact of SegmentÃ¢â¬ level Natural Resource Operational Risk Reporting on Earnings Predictions. (2017). Cai, Shuwen ; Moroney, Robyn ; Godfrey, Jayne M. In: Abacus. RePEc:bla:abacus:v:53:y:2017:i:4:p:431-449. Full description at Econpapers \|\| Download paper
2017	Remuneration and Employee Benefits in Organizations in the Czech Republic. (2017). Urbancova, Hana ; Ndrova, Marketa. In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. RePEc:mup:actaun:actaun_2017065010357. Full description at Econpapers \|\| Download paper
2017	Is the Public Oversight of Auditors Effective? The Impact of Sanctions on Loss of Clients, Salary and Audit Reporting. (2017). Sundgren, Stefan ; Svanstrom, Tobias . In: European Accounting Review. RePEc:taf:euract:v:26:y:2017:i:4:p:787-818. Full description at Econpapers \|\| Download paper
2017	Auditing private companies: what do we know?. (2017). Vanstraelen, Ann ; Schelleman, Caren. In: Accounting and Business Research. RePEc:taf:acctbr:v:47:y:2017:i:5:p:565-584. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2017

Year	Citing document
2017	Is board compensation excessive?. (2017). Dah, Mustafa ; Frye, Melissa B. In: Journal of Corporate Finance. RePEc:eee:corfin:v:45:y:2017:i:c:p:566-585. Full description at Econpapers \|\| Download paper

Recent citations received in 2016

Year	Citing document

Recent citations received in 2015

Year	Citing document

Recent citations received in 2014

Year	Citing document
2014	Does Short Selling Amplify Price Declines or Align Stocks with Their Fundamental Values?. (2014). Curtis, Asher ; Fargher, Neil L. In: Management Science. RePEc:inm:ormnsc:v:60:y:2014:i:9:p:2324-2340. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	European Accounting Review / Taylor & Francis Journals	38
2	Accounting and Business Research / Taylor & Francis Journals	28
3	Accounting and Finance / Accounting and Finance Association of Australia and New Zealand	22
4	Review of Accounting Studies / Springer	14
5	Abacus / Accounting Foundation, University of Sydney	9
6	Asia-Pacific Journal of Accounting & Economics / Taylor & Francis Journals	9
7	Post-Print / HAL	9
8	Pacific-Basin Finance Journal / Elsevier	8
9	Management Science / INFORMS	8
10	The International Journal of Accounting / Elsevier	6
11	CEPR Discussion Papers / C.E.P.R. Discussion Papers	6

Warning!! This is still an experimental service. The results of this service should be interpreted with care, especially in research assessment exercises. The processing of documents is automatic. There still are errors and omissions in the identification of references. We are working to improve the software to increase the accuracy of the results.

Source data used to compute the impact factor of RePEc series.