Contemporary Accounting Research: Vol 38, No 1

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Contemporary Accounting Research

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Contemporary Accounting Research: Volume 38, Issue 1

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Articles

Reporting Bias and Monitoring in Clean Development Mechanism Projects

Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies*

Auditor Responses to Shareholder Activism

Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption

Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality*

Tax Loss Carryovers in a Competitive Environment*

Common Institutional Ownership and Earnings Management

The Differential Role of R&D and SG&A for Earnings Management and Stock Price Manipulation

Do Auditors Accurately Predict Litigation and Reputation Consequences of Inaccurate Accounting Estimates?

Words and Numbers: Financialization and Accounting Standard-Setting in the United Kingdom

Auditors' Responses to Workload Imbalance and the Impact on Audit Quality

PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*

Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8-Ks

Corporate In-house Tax Departments*

Investor Sentiment, Misstatements, and Auditor Behavior

Sentiment, Loss Firms, and Investor Expectations of Future Earnings

Collaborating with Competitors: How Do Small Firm Accounting Associations and Networks Successfully Manage Coopetitive Tensions?*

Auditors' Fee Premiums and Low-Quality Internal Controls*

Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D

Earnings Forecasts and Price Efficiency after Earnings Realizations: Reduction in Information Asymmetry through Learning from Price

Asymmetric Inventory Management and the Direction of Sales Changes†

Valuing Initial Public Offerings Using Article 11 Pro Forma Financial Information in the Prospectus

Is Audit Committee Equity Compensation Related to Audit Fees?

The Effect of Humanizing Robo-Advisors on Investor Judgments

Common Auditors and Private Bank Loans

Miscellaneous

CAR Ad Hoc Reviewers 2020 / RCC Réviseurs ad hoc 2020

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Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies *

Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality *

Auditors' Fee Premiums and Low-Quality Internal Controls *