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Contemporary Accounting Research / John Wiley & Sons

Citation Profile [Updated: 2023-11-03 08:28:08]
5 Years H Index
65
Impact Factor (IF)
1
5 Years IF
1.25
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 27 0 24 12
1990 0.05 0.11 0.12 0.06 59 219 218 25 26 86 4 152 9 26 104 10 0.17 0.05
1991 0.05 0.1 0.04 0.03 26 245 183 9 35 103 5 198 6 9 100 0 0.05
1992 0.09 0.11 0.09 0.07 38 283 269 25 60 85 8 198 13 24 96 7 0.18 0.05
1993 0.08 0.13 0.08 0.07 38 321 204 26 86 64 5 209 14 22 84.6 5 0.13 0.06
1994 0.05 0.14 0.11 0.08 59 380 410 41 127 76 4 205 16 37 90.2 12 0.2 0.07
1995 0.04 0.22 0.09 0.1 10 390 259 36 163 97 4 220 21 9 25 0 0.1
1996 0.22 0.25 0.15 0.19 29 419 1032 61 224 69 15 171 32 21 34.4 6 0.21 0.12
1997 0.18 0.24 0.08 0.1 27 446 423 36 260 39 7 174 18 11 30.6 2 0.07 0.11
1998 0.14 0.28 0.15 0.15 24 470 594 69 329 56 8 163 25 31 44.9 1 0.04 0.13
1999 0.24 0.3 0.18 0.3 32 502 829 88 418 51 12 149 44 27 30.7 3 0.09 0.15
2000 0.23 0.36 0.17 0.28 28 530 550 92 510 56 13 122 34 17 18.5 0 0.16
2001 0.15 0.38 0.18 0.2 30 560 487 99 609 60 9 140 28 6 6.1 4 0.13 0.17
2002 0.16 0.41 0.16 0.21 26 586 498 96 705 58 9 141 30 29 30.2 4 0.15 0.21
2003 0.18 0.44 0.23 0.34 28 614 722 140 845 56 10 140 48 10 7.1 1 0.04 0.22
2004 0.22 0.49 0.24 0.32 35 649 792 154 999 54 12 144 46 8 5.2 1 0.03 0.22
2005 0.19 0.5 0.27 0.29 37 686 547 185 1184 63 12 147 43 4 2.2 2 0.05 0.23
2006 0.35 0.5 0.38 0.44 40 726 733 271 1457 72 25 156 69 63 23.2 7 0.18 0.22
2007 0.49 0.46 0.44 0.49 44 770 576 340 1797 77 38 166 81 63 18.5 9 0.2 0.2
2008 0.39 0.49 0.44 0.49 41 811 1097 360 2157 84 33 184 90 0 3 0.07 0.23
2009 0.36 0.47 0.43 0.47 41 852 572 365 2522 85 31 197 93 26 7.1 4 0.1 0.24
2010 0.41 0.48 0.51 0.37 68 920 697 466 2988 82 34 203 75 0 6 0.09 0.21
2011 0.21 0.52 0.46 0.38 57 977 1448 445 3436 109 23 234 88 0 10 0.18 0.24
2012 0.29 0.52 0.43 0.4 47 1024 814 435 3873 125 36 251 100 0 0 0.22
2013 0.43 0.56 0.65 0.57 56 1080 1097 702 4576 104 45 254 146 43 6.1 24 0.43 0.24
2014 0.63 0.55 0.75 0.63 45 1125 630 840 5418 103 65 269 169 0 9 0.2 0.23
2015 0.63 0.55 0.73 0.73 65 1190 719 861 6282 101 64 273 198 0 10 0.15 0.23
2016 0.65 0.53 0.81 0.95 61 1251 855 1006 7291 110 72 270 256 0 5 0.08 0.21
2017 0.63 0.54 0.89 0.89 74 1325 634 1179 8470 126 79 274 243 0 13 0.18 0.22
2018 0.79 0.56 1.2 1.04 78 1403 542 1679 10149 135 106 301 313 0 21 0.27 0.24
2019 0.64 0.58 1.1 0.94 86 1489 440 1633 11783 152 97 323 303 43 2.6 21 0.24 0.23
2020 1.08 0.7 1.57 1.31 87 1576 250 2473 14256 164 177 364 476 255 10.3 19 0.22 0.33
2021 0.92 0.87 1.68 1.24 25 1601 59 2697 16953 173 160 386 478 101 3.7 8 0.32 0.32
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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724
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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453
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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277
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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246
52011Predicting 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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240
62011Female 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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225
72000Voluntary 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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221
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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198
92008The 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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197
102016Accounting 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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194
111995The 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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160
122004The 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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155
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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154
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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139
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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137
162011Effects 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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127
172012The 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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125
182011Do 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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121
191999Accounting 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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120
202004Accounting 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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119
212010The 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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116
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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112
232013Does 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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110
242006Audit 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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107
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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105
262008Does 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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105
271998A 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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104
281996The 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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98
292011CEO 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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98
302002Board 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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96
312012Managers’ 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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95
322002Corporate 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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93
332004Last†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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93
342006Ownership 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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92
352002Institutional 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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89
362006Expectations 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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88
372016CEO 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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88
382003Tax†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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86
391997Option 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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84
402015Gender 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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84
412008Corporate 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
422011Voluntary 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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83
432003Auditor 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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83
442004Joint 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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83
452008Evidence 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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81
462008Accounting 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.

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79
472014Financial 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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78
482008Audit 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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77
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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77
502005Audit 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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76
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12016Accounting 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

124
21996Causes 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

113
32016CEO 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

102
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

100
52011Predicting 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

96
61998The 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

95
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.

Full description at Econpapers || Download paper

95
82010The 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

78
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

59
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

58
112016CEO 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

55
122012Beyond 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

52
132015Gender 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

49
142014Financial 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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49
152017The 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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49
162011Do 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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48
172016Corporate 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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44
182011CEO 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

43
192008The 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

42
202013Does 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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42
212013Business 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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42
222014Financial 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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40
232019Do 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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242018Do 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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40
252003Tax†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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38
262011Effects 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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272011Voluntary 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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35
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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35
292002Board 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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34
302015The 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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33
312006Audit 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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33
322007Auditors Governance Functions and Legal Environments: An International Investigation*. (2007). Wong, T J ; Choi, Jonga Hag. In: Contemporary Accounting Research. RePEc:wly:coacre:v:24:y:2007:i:1:p:13-46.

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33
332010The 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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33
342003Analyst 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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31
352008CEO 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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31
362009The 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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30
372018Financial 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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30
382008Does 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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28
392004The 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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28
402008Analyst 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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27
412017Crash Risk and the Auditor–Client Relationship. (2017). Callen, Jeffrey L ; Huafang, Xiao . In: Contemporary Accounting Research. RePEc:wly:coacre:v:34:y:2017:i:3:p:1715-1750.

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26
422015Does the Identity of Engagement Partners Matter? An Analysis of Audit Partner Reporting Decisions. (2015). Knechel, Robert W ; Zerni, Mikko ; Vanstraelen, Ann. In: Contemporary Accounting Research. RePEc:wly:coacre:v:32:y:2015:i:4:p:1443-1478.

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26
432017Executive 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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26
442019Readability of 10‐K Reports and Stock Price Crash Risk. (2019). Zhang, Liandong ; Wang, KE ; Kim, Chansog. In: Contemporary Accounting Research. RePEc:wly:coacre:v:36:y:2019:i:2:p:1184-1216.

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26
452013Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs. (2013). Bhattacharya, Nilabhra ; Venkataraman, Kumar ; Desai, Hemang. In: Contemporary Accounting Research. RePEc:wly:coacre:v:30:y:2013:i:2:p:482-516.

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25
462017Managerial Ability and Credit Ratings. (2017). Cornaggia, Kimberly J ; Wang, Changjiang ; Krishnan, Gopal V. In: Contemporary Accounting Research. RePEc:wly:coacre:v:34:y:2017:i:4:p:2094-2122.

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25
472002Corporate 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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25
482014The 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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25
491995The 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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24
502008Analyst Following and Credit Ratings*. (2008). Cheng, Mei ; Subramanyam, K R. In: Contemporary Accounting Research. RePEc:wly:coacre:v:25:y:2008:i:4:p:1007-1044.

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24
Citing documents used to compute impact factor: 112
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2022Reimbursement Costs of Auditing Financial Assets Measured by Fair Value Model in Jordanian Financial Firms’ Annual Reports. (2022). Hasan, Elina F ; Marei, Ahmad ; Haddad, Hossam ; Shehadeh, Maha ; Tarawneh, Ahmad Saleem ; Alharasis, Esraa Esam. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:17:p:10620-:d:897908.

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2022Auditors’ self-actualization and ability to resist client pressure: Evidence from Canada. (2022). Papirakis, Rachel. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:47:y:2022:i:c:s1061951822000234.

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2022Is tax aggressiveness associated with tax litigation risk? Evidence from D&O Insurance. (2022). Donelson, Dain ; Yust, Christopher G ; Glenn, Jennifer L. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:2:d:10.1007_s11142-021-09612-w.

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2022The effect of employee satisfaction on effective corporate tax planning: Evidence from Glassdoor. (2022). Li, John. In: Advances in accounting. RePEc:eee:advacc:v:57:y:2022:i:c:s0882611022000165.

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2022Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty. (2022). Sureth, Caren ; Hieber, Peter ; Chen, AN. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:273.

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2022How do tax technology and controversy expertise affect tax disputes?. (2022). Sureth, Caren ; Lorenz, Johannes ; Dyck, Daniel. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:274.

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2022Trust, Power, and Tax Risk into the “Slippery Slope”: A Corporate Tax Compliance Model. (2022). Aulia, Sandra ; Rosdiana, Haula ; Inayati, Inayati. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:22:p:14670-:d:966065.

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2022When does attention matter? The effect of investor attention on stock market volatility around news releases. (2022). Audrino, Francesco ; Ballinari, Daniele ; Sigrist, Fabio. In: International Review of Financial Analysis. RePEc:eee:finana:v:82:y:2022:i:c:s1057521922001466.

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2022Foundations and research clusters in investor attention: Evidence from bibliometric and topic modelling analysis. (2022). Sharma, Anuj ; Pattnaik, Debidutta ; Li, Xiao ; Kumar, Satish ; Goodell, John W. In: International Review of Economics & Finance. RePEc:eee:reveco:v:82:y:2022:i:c:p:511-529.

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2022Investor information gathering and the resolution of uncertainty. (2022). Neilson, Jed J. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:74:y:2022:i:1:s0165410122000362.

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2022The revival of zero?based budgeting: drivers and consequences of firm?level adoptions. (2022). Zhou, Shan ; Messner, Martin ; Coyte, Rodney. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:3:p:3147-3188.

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2022Transfer of corporate governance practices into weak emerging market environments by foreign institutional investors. (2022). Tunyi, Abongeh ; Adegbite, Emmanuel ; Areneke, Geofry. In: International Business Review. RePEc:eee:iburev:v:31:y:2022:i:5:s0969593122000063.

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2022Disclosure Sentiment: Machine Learning vs. Dictionary Methods. (2022). Lee, Joshua ; Jennings, Jared ; Frankel, Richard. In: Management Science. RePEc:inm:ormnsc:v:68:y:2022:i:7:p:5514-5532.

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2022Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE. (2022). Garg, Mukush ; Fu, YI ; Coram, Paul J ; Tong, Jamie ; Sultana, Nigar ; Prasad, Ashna ; Muozizquierdo, Nora ; Khan, Mohammad Jahanzeb ; Hay, David C ; Harding, Noel. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:3:p:4219-4244.

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2022Do U.S. Investors Value Foreign Component Auditors?. (2022). Conaway, Jenelle K ; Chen, Bingyi. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:3:p:805-851.

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2022Involvement of Component Auditors in Multinational Group Audits: Determinants, Audit Quality, and Audit Fees. (2022). Thurheimer, Ulrike ; Simnett, Roger ; Carson, Elizabeth ; Vanstraelen, Ann. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1419-1462.

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2022Inspections, informal payments and tax payments by firms. (2022). Ali, Haider ; Lahiri, Bidisha. In: Finance Research Letters. RePEc:eee:finlet:v:46:y:2022:i:pa:s154461232100341x.

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2022Leverage, R&D expenditures, and accounting conservatism: Evidence from technology firms. (2022). Matoussi, Hamadi ; Trabelsi, Samir ; Khalifa, Mariem. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:84:y:2022:i:c:p:285-304.

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2022Third-Party Consequences of Changes in Managerial Fiduciary Duties: The Case of Auditors’ Going Concern Opinions. (2022). Yu, Yong ; Ramalingegowda, Santhosh ; Tan, Liang. In: Management Science. RePEc:inm:ormnsc:v:68:y:2022:i:2:p:1556-1572.

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2022Auditors response to management confidence and misstatement risk. (2022). Joe, Jennifer R ; Aghazadeh, Sanaz. In: Accounting, Organizations and Society. RePEc:eee:aosoci:v:101:y:2022:i:c:s0361368222000150.

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2022Corporate social responsibility and market efficiency: Evidence from ESG and misvaluation measures. (2022). Rock, Bjorn ; Heyden, Kim J ; Bofinger, Yannik. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:134:y:2022:i:c:s0378426621002739.

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2022Climate Talk in Corporate Earnings Calls. (2022). Sjostrom, Emma ; Eugster, Florian ; Dzieliski, Micha ; Wagner, Alexander F. In: Misum Working Paper Series. RePEc:hhs:hamisu:2022_006.

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2022Cost of equity and corporate social responsibility for environmental sensitive industries: Evidence from international pharmaceutical and chemical firms. (2022). Yulianto, Fritz Andryan ; Yang, Ann Shawing. In: Finance Research Letters. RePEc:eee:finlet:v:47:y:2022:i:pa:s1544612321004967.

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2022Antecedents of and outcomes after finance committee use. (2022). Lee, Eunju ; Basu, Sudipta. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:3-4:p:491-535.

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2022Foreign analysts and managerial investment learning from stock markets. (2022). Tan, Hongping ; Li, Donghui ; Chen, Zhian ; Xie, Lingmin. In: Journal of Multinational Financial Management. RePEc:eee:mulfin:v:64:y:2022:i:c:s1042444x22000056.

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2022Managerial Learning from Analyst Feedback to Voluntary Capex Guidance, Investment Efficiency, and Firm Performance. (2022). Park, Chul W ; Biddle, Gary C ; Bae, Jihun. In: Management Science. RePEc:inm:ormnsc:v:68:y:2022:i:1:p:583-607.

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2022Disclosure quality, price efficiency, and expected returns. (2022). Sun, Ping-Wen ; Lee, Shih-Cheng ; Ho, Kung-Cheng. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:59:y:2022:i:c:s1062940821001790.

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2022The effect of geographic proximity on corporate tax avoidance: Evidence from China. (2022). Wu, Zhijuan ; Wang, Junjie ; Liu, Siyi ; Chen, Hanwen. In: Journal of Corporate Finance. RePEc:eee:corfin:v:72:y:2022:i:c:s0929119921002534.

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2022Short selling and options trading: A tale of two markets. (2022). Harrison, David M ; Cashman, George D ; Sheng, Hainan. In: Journal of Financial Research. RePEc:bla:jfnres:v:45:y:2022:i:2:p:313-338.

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2022Firm life cycle stages and earnings management. (2022). Meucci, Fiorenza ; Casciello, Raffaela ; Allini, Alessandra ; Jaggi, Bikki. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:59:y:2022:i:3:d:10.1007_s11156-022-01069-5.

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2022Audit pricing and corporate whistleblower governance: evidence from Australian financial firms. (2022). Perrin, Brian ; Taylor, Grantley ; Clark, Keira ; Duong, Lien ; Alhadi, Ahmed ; Eulaiwi, Baban. In: Accounting and Finance. RePEc:bla:acctfi:v:62:y:2022:i:2:p:2339-2384.

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2022Association between Internal Control and Sustainability: A Literature Review Based on the SOX Act Framework. (2022). Zhang, Liuzhen ; Su, Wunhong ; Chen, Shuai ; Ge, Chao. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:15:p:9706-:d:882136.

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2022Information disclosure ratings and continuing overreaction: Evidence from the Chinese capital market. (2022). Yang, Lu ; Luo, Sijia ; Ho, Kung-Cheng. In: Journal of Business Research. RePEc:eee:jbrese:v:140:y:2022:i:c:p:638-656.

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2022The role of shared auditors in loan contracts. (2022). Sobngwi, Christian Kuiate ; Anabila, Andrew A ; Ater, Brandon ; Aguir, Wael. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:86:y:2022:i:c:p:87-97.

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2022Shared auditors, social trust, and relationship-specific investment in the supply chain. (2022). Zhang, Yuyu ; Yang, Haiyan ; Hu, Zhiying. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:3:s1815566922000248.

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2022Corporate sustainability and trade credit financing: Evidence from environmental, social, and governance ratings. (2022). Tian, Gaoliang. In: Corporate Social Responsibility and Environmental Management. RePEc:wly:corsem:v:29:y:2022:i:5:p:1896-1908.

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2022Digital transformation and corporate cash holdings in China’s A-share listed companies. (2022). Vincurova, Zuzana ; Vochozka, Marek ; Lin, Ziang ; Sun, Changling. In: Oeconomia Copernicana. RePEc:pes:ieroec:v:13:y:2022:i:4:p:1081-1116.

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2022Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?. (2022). Liang, Chia-Chen ; Chien, Chin-Chen ; Lin, Hsuan-Chu ; Chiu, She-Chih. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:3:s1815566922000285.

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2022Customer concentration of targets in mergers and acquisitions. (2022). Young, Spencer ; Jaggi, Jacob ; Cheng, Mei. In: Journal of Business Finance & Accounting. RePEc:bla:jbfnac:v:49:y:2022:i:7-8:p:1314-1355.

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2022Does political corruption affect mergers and acquisitions decisions? Evidence from China. (2022). Wang, Zhongchao ; Zhao, Xiaofang ; Zhang, Qiusheng ; Yang, Hao. In: International Review of Economics & Finance. RePEc:eee:reveco:v:78:y:2022:i:c:p:248-266.

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2022The politics of bank opacity. (2022). Zhong, Qinlin ; Zhang, Liandong ; Yue, Heng. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:73:y:2022:i:2:s0165410121000677.

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2022Do the resignations of politically connected independent directors affect corporate social responsibility? Evidence from China. (2022). Guo, Mengting ; Li, Qian. In: Journal of Corporate Finance. RePEc:eee:corfin:v:73:y:2022:i:c:s0929119922000177.

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2022The power of anti-corruption in environmental innovation: Evidence from a quasi-natural experiment in China. (2022). Tao, Yunqing ; Ye, Diyu ; Luo, Haotian ; Zhou, Kuo. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:182:y:2022:i:c:s0040162522003559.

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2022CEO political connection and stock sentiment beta: Evidence from China. (2022). Feng, Hongrui ; Wang, Xiaoting ; Yi, Shangkun. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:74:y:2022:i:c:s0927538x22001081.

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2022The nonlinear effect of shareholder ownership structure on a firms cash holdings: Type I and Type II agency problem perspectives in Chinas split-share reform. (2022). Bi, Qian ; Zhang, Xuehui ; Huang, Bingbing. In: International Review of Economics & Finance. RePEc:eee:reveco:v:77:y:2022:i:c:p:493-504.

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2022Just a short-lived glory?The effect of Chinas anti-corruption on the accuracy of analyst earnings forecasts. (2022). Teng, Min ; Li, Weifang ; Hou, Qingsong ; Hu, May. In: Journal of Corporate Finance. RePEc:eee:corfin:v:76:y:2022:i:c:s0929119922001225.

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2022The impact of institutional analyst forecast divergence on crude oil market: Evidence from the mixed frequency models. (2022). Zhang, Yue-Jun. In: International Review of Financial Analysis. RePEc:eee:finana:v:84:y:2022:i:c:s1057521922003684.

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2022Corporate social responsibility committees and the use of corporate social responsibility assurance services. (2022). Li, Zhongtian ; Jia, Jing ; Bradbury, Michael. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:18:y:2022:i:2:s1815566922000121.

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2022Negotiation and executive gender pay gaps in nonprofit organizations. (2022). Finley, Andrew R ; Hall, Curtis M ; Marino, Amanda R. In: Review of Accounting Studies. RePEc:spr:reaccs:v:27:y:2022:i:4:d:10.1007_s11142-021-09628-2.

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2022Short Selling: A Review of the Literature and Implications for Future Research. (2022). Hasan, Mostafa Monzur ; Habib, Ahsan ; Jiang, Haiyan. In: European Accounting Review. RePEc:taf:euract:v:31:y:2022:i:1:p:1-31.

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2022Common ownership and the spillover effect of market reaction: Evidence from stock exchange comment letters. (2022). Zhou, Kaiguo ; Wang, Qijian. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:73:y:2022:i:c:s0927538x22000245.

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2022Qualitative information disclosure: Is mandating additional tax information disclosure always useful?. (2021). , Barbara ; Seregni, Carol ; Casi-Eberhard, Elisa ; Bilicka, Katarzyna. In: ZEW Discussion Papers. RePEc:zbw:zewdip:21047.

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2022ARE FINANCIAL INSTITUTIONS TAX AGGRESSIVE? EVIDENCE FROM CORPORATE TAX RETURN DATA. (2022). Czernkowski, Robert ; Darmadi, Salim ; Efendi, Subagio. In: Bulletin of Monetary Economics and Banking. RePEc:idn:journl:v:25:y:2022:i:2c:p:175-204.

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2022Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study. (2022). Kollruss, Thomas Walter. In: SN Business & Economics. RePEc:spr:snbeco:v:2:y:2022:i:9:d:10.1007_s43546-022-00294-3.

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2022The pluralistic foundations of conceptual veiling. (2022). Morley, Julia. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:114359.

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2022The Pluralistic Foundations of Conceptual Veiling. (2022). Julia, Morley. In: Accounting, Economics, and Law: A Convivium. RePEc:bpj:aelcon:v:12:y:2022:i:2:p:191-210:n:5.

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2022Framing accounting for goodwill: Intractable controversies between users and standard setters. (2022). Georgiou, Omiros ; Durocher, Sylvain. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:89:y:2022:i:c:s1045235421000769.

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2022Did the Siebel Systems Case Limit the SECs Ability to Enforce Regulation Fair Disclosure?. (2022). Kleppe, Tyler J ; Bushee, Brian J ; Allee, Kristian D ; Pierce, Andrew T. In: Journal of Accounting Research. RePEc:bla:joares:v:60:y:2022:i:4:p:1235-1291.

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2022The market impact of private information before corporate Announcements: Evidence from Turkey. (2022). Simsir, Serif Aziz ; Simsek, Koray D. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:80:y:2022:i:c:s1042443122001007.

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2022Transfer pricing comparables: Preferring a close neighbor over a far-away peer?. (2022). Petutschnig, Matthias ; Steens, Bert ; Roques, Thibaut ; Gonnet, Sebastien ; Beuselinck, Christof. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:47:y:2022:i:c:s106195182200026x.

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2022Algorithm Aversion as an Obstacle in the Establishment of Robo Advisors. (2022). Lorenz, Marco ; Judek, Jan Rene ; Filiz, Ibrahim ; Spiwoks, Markus. In: JRFM. RePEc:gam:jjrfmx:v:15:y:2022:i:8:p:353-:d:882960.

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Recent citations
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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2020Revising Audit Plans to Address Fraud Risk: A Case of “Do as I Advise, Not as I Do”?. (2020). Hillison, Sean M ; Bauer, Tim D ; Pomeroy, Bradley ; Peecher, Mark E. In: Contemporary Accounting Research. RePEc:wly:coacre:v:37:y:2020:i:4:p:2558-2589.

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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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2019Performance Management Assessment Model for Sustainable Development. (2019). Nedelcu, Anisor ; Fechete, Flavia. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:10:p:2779-:d:231334.

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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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2019Institutional Quality, Tax Avoidance, and Analysts Forecast: International Evidence. (2019). Kamarudin, Khairul Anuar ; Ariff, Akmalia M. In: Capital Markets Review. RePEc:mfa:journl:v:27:y:2019:i:2:p:15-35.

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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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