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Refined by: Journal Title: Contemporary Accounting Research remove
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1
Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion
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Article
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Reporting misstatements as revisions: An evaluation of managers' use of materiality discretion

Contemporary accounting research, 2023-10, Vol.40 (4), p.2745-2784 [Peer Reviewed Journal]

2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12877

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2
Earnings guidance stoppage and the value of financial analysts' research
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Article
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Earnings guidance stoppage and the value of financial analysts' research

Contemporary accounting research, 2023-10, Vol.40 (4), p.2846-2875 [Peer Reviewed Journal]

2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12895

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3
Private information and bank‐loan pricing: The effect of upcoming corporate spinoffs
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Article
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Private information and bank‐loan pricing: The effect of upcoming corporate spinoffs

Contemporary accounting research, 2023-10, Vol.40 (4), p.2373-2408 [Peer Reviewed Journal]

2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12881

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4
How does depletion interact with auditors' skeptical dispositions to affect auditors' challenging of managers in negotiations?
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Article
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How does depletion interact with auditors' skeptical dispositions to affect auditors' challenging of managers in negotiations?

Contemporary accounting research, 2023-10, Vol.40 (4), p.2288-2313 [Peer Reviewed Journal]

2023. This article is published under http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12891

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5
Financial statement similarity
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Article
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Financial statement similarity

Contemporary accounting research, 2023-10, Vol.40 (4), p.2577-2615 [Peer Reviewed Journal]

2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12885

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6
Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China
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Article
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Stock market liberalization and earnings management: Evidence from a quasi‐natural experiment in China

Contemporary accounting research, 2023-10, Vol.40 (4), p.2547-2576 [Peer Reviewed Journal]

2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12899

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7
CEO power and the strategic selection of accounting financial experts to the audit committee
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Article
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CEO power and the strategic selection of accounting financial experts to the audit committee

Contemporary accounting research, 2023-10, Vol.40 (4), p.2673-2710 [Peer Reviewed Journal]

2023. This article is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12892

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8
The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts
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Article
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The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts

Contemporary accounting research, 2023-10, Vol.40 (4), p.2409-2445 [Peer Reviewed Journal]

2023. This article is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12883

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9
The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations
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Article
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The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations

Contemporary accounting research, 2023-10, Vol.40 (4), p.2711-2744 [Peer Reviewed Journal]

2023. This article is published under http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12884

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10
The ICFR process: Perspectives of accounting executives at large public companies
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Article
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The ICFR process: Perspectives of accounting executives at large public companies

Contemporary accounting research, 2023-09, Vol.40 (3), p.1671-1703 [Peer Reviewed Journal]

2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12859

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11
Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor
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Article
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Auditor‐client reciprocity: Evidence from forecast‐issuing brokerage houses and forecasted companies sharing the same auditor

Contemporary accounting research, 2023-09, Vol.40 (3), p.1823-1855 [Peer Reviewed Journal]

2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12856

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12
Investor relations and investment efficiency
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Article
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Investor relations and investment efficiency

Contemporary accounting research, 2023-09, Vol.40 (3), p.1966-1998 [Peer Reviewed Journal]

2023. This article is published under http://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12860

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13
Does greater access to employees with information technology capability improve financial reporting quality?
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Article
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Does greater access to employees with information technology capability improve financial reporting quality?

Contemporary accounting research, 2023-09, Vol.40 (3), p.2071-2105 [Peer Reviewed Journal]

2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12869

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14
Toward a general equilibrium theory of financial reporting
Material Type:
Article
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Toward a general equilibrium theory of financial reporting

Contemporary accounting research, 2023-09, Vol.40 (3), p.1521-1544 [Peer Reviewed Journal]

2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12861

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15
CEO career concerns in early tenure and corporate social responsibility reporting
Material Type:
Article
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CEO career concerns in early tenure and corporate social responsibility reporting

Contemporary accounting research, 2023-09, Vol.40 (3), p.1545-1575 [Peer Reviewed Journal]

2023. This article is published under http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12874

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16
Analyst workload and information production: Evidence from IPO assignments
Material Type:
Article
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Analyst workload and information production: Evidence from IPO assignments

Contemporary accounting research, 2023-09, Vol.40 (3), p.1605-1640 [Peer Reviewed Journal]

2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12852

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17
Enterprise system implementation and cash flow volatility
Material Type:
Article
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Enterprise system implementation and cash flow volatility

Contemporary accounting research, 2023-09, Vol.40 (3), p.1937-1965 [Peer Reviewed Journal]

2023. This article is published under http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12872

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18
Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers
Material Type:
Article
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Industry Sensitivity to External Forces and the Information Advantage of Analysts over Managers

Contemporary accounting research, 2023-05, Vol.40 (2), p.1107-1135 [Peer Reviewed Journal]

2022 Canadian Academic Accounting Association. ;2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12837

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19
Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing
Material Type:
Article
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Remembering Fraud in the Future: Investigating and Improving Auditors' Attention to Fraud during Audit Testing

Contemporary accounting research, 2023-05, Vol.40 (2), p.925-951 [Peer Reviewed Journal]

2022 The Author. published by Wiley Periodicals LLC on behalf of the Canadian Academic Accounting Association. ;2022. This article is published under http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12843

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20
The Effect of Banking Deregulation on Borrowing Firms' Risk‐Taking Incentives
Material Type:
Article
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The Effect of Banking Deregulation on Borrowing Firms' Risk‐Taking Incentives

Contemporary accounting research, 2023-05, Vol.40 (2), p.1350-1387 [Peer Reviewed Journal]

2022 Canadian Academic Accounting Association. ;2023 CAAA ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12823

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