Contemporary Accounting Research

Cover image for Vol. 34 Issue 2

Edited By: Prof. Michael Welker

Impact Factor: 2.269

ISI Journal Citation Reports © Ranking: 2016: 11/96 (Business Finance)

Online ISSN: 1911-3846

Associated Title(s): Accounting Perspectives

Virtual Issues

Virtual Issues from Contemporary Accounting Research

Field Research in Accounting
Influential Tax Articles from Contemporary Accounting Research

Introduction to Virtual Issue on Field Research in Accounting

According to its Aims and Scope, Contemporary Accounting Research seeks “to reflect the geographical and intellectual diversity of accounting research” and “…to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.” One area in which the Editorial Team believes CAR has made significant contributions in “other research streams” is publication of high quality articles using qualitative methods or qualitative methodology. Qualitative methods are used to collect data that describes or clarifies accounting and auditing in its organizational and social context. Qualitative methodology, on the other hand, “…involves an ongoing reflection on data and its positioning against different theories…Data are not untainted slices of objective reality but aspects of recorded activity that a study finds significant for theoretical reasons (Ahrens and Chapman 2007, 209).”

CAR has a long tradition of publishing papers that utilize both qualitative methods and methodology dating back to the earliest days of the journal. In this special virtual issue, we highlight the breadth of field research published in CAR that includes three international award-winning articles, five articles “hot off the presses” (published in 2011 or in Early Views) and seven articles that have stood the test of time in terms of being both highly cited and of continuing influence. In terms of research breadth, we note these articles include eight management accounting and seven auditing and governance papers; five articles employing qualitative methods, seven using qualitative methodology and three using a mix of qualitative and other methods.

We invite you to consider the breadth and quality of field research that has been published and will continue to be published in CAR. We also invite you to learn about this exciting complementary set of research methods that can enhance archival, experimental and survey research in accounting as well as standing as a principled method of inquiry in its own right.

Steve Salterio
Theresa Libby
Co-editors – Virtual Issue of Field Research in Accounting

Ahrens, T. and C. Chapman. 2007. Doing Qualitative Field Research in Management Accounting: Positioning Data to Contribute to Theory. Handbook of Management Accounting Research (vol. 1): 299-318.
Award winners
Drivers and Consequences of Short-Term Production Decisions: Evidence from the Auto Industry
Alexander Brüggen, Ranjani Krishnan and Karen L Sedatole
Spring 2011 (March)
Volume 28, Issue 1
AAA Management Accounting Section 2012 Greatest Impact on Practice Award

Corporate Governance and the Audit Process
Jeffrey Cohen, Ganesh Krishnamoorthy, Arnold M. Wright
Winter 2002 (December)
Volume 19, Issue 4
AAA Audit Section Notable Contribution to Audit Research Award winner 2012

Audit analytical procedures: A field investigation.
Eric Hirst, Lisa Koonce
Fall 1996
Volume 13, Issue 2
AAA Audit Section Notable Contribution to Audit Research Award winner 2006

Articles hot off the presses
The Case of Sustainability Assurance: Constructing a New Assurance Service
Brendan O’Dwyer
Winter 2011 (December)
Volume 28, Issue 4
Featured at CAR Conference 2010

Corporate Frugality: Theory, Measurement and Practice
Shannon W. Anderson, Anne M. Lillis
Winter 2011 (December)
Volume 28, Issue 4
Featured at CAR Conference 2010

Using Prototypes to Induce Experimentation and Knowledge Integration in the Development of Enabling Accounting Information
Marc Wouters, Diana Roijmans
Summer 2011 (June)
Volume 28, Issue 2

Accounting and Undocumented Work
Dean Neu

The Compensation Committee Process
Dana R. Hermanson, James G. Tompkins, Rajaram Veliyath, Zhongxia (Shelly) Ye

Most cited field studies published in 2010 or earlier
A Field Study of Control System "Redesign": The Impact of Institutional Processes on Strategic Choice
Margaret A. Abernethy, Wai Fong Chua
Fall 1996
Volume 13, Issue 2

Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain
Thomas Ahrens, Christopher S. Chapman
Summer 2004
Volume 21, Issue 2

The Audit Committee Oversight Process
Mark S. Beasley, Joseph V. Carcello, Dana R. Hermanson, Terry L. Neal
Spring 2009
Volume 26, Issue 1
Featured at CAR Conference 2007

Corporate Governance in the Post-Sarbanes-Oxley Era: Auditors' Experiences
Jeffrey Cohen, Ganesh Krishnamoorthy, Arnie Wright
Fall 2010 (September)
Volume 27, Issue 3

The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence
Wai Fong Chua, Habib Mahama
Spring 2007
Volume 24, Issue 1
Featured at CAR Conference 2006

Professionalization in Action: Accountants' Attempt at Building a Network of Support for the WebTrust Seal of Assurance
Yves Gendron, Michael Barrett
Fall 2004
Volume 21, Issue 3

Relations among Measures, Climate of Control, and Performance Measurement Models
Mary A. Malina, Hanne S. O. Nørreklit, Frank H. Selto
Fall 2007
Volume 24, Issue 3

Influential Tax Articles from Contemporary Accounting Research,

Published: 01 Oct 2010

Edited By: Dr. Steven Salterio


Tax Research at CAR: 25 years in perspective

One of the most frequent letters I receive as Contemporary Accounting Research Editor (in-Chief) is: Is CAR interested in XYZ area of accounting research? Most often XYZ = "tax research", hence we have put together this special issue that focuses on influential tax research that has been published at CAR over the quarter century since CAR was founded. In the last 25 years CAR has published over 70 tax articles featuring US, Canadian, Australian, and United Kingdom (among others) research data or participants using analytical, archival, experimental and field study methods.

In this special virtual issue we highlight two articles appearing in CAR that have received the American Tax Association Tax Manuscript Awards (2007 and 2008) – the only articles published in a journal located outside the USA to ever receive this prestigious ATA Award. We also highlight several other articles that are considered by current and former tax associate editors at CAR as making the double hurdle of being well cited and of continuing influence. We invite you to look at the breadth of tax research published in CAR so that you will know for certain that the answer to the question is "Yes! CAR publishes tax research."

Finally, if you are still not convinced, look at the CAR Associate Editors and Editorial Board where you will find Associate Editor, Lillian Mills has assembled a diverse team of tax researchers ready to read your research.

Capital Gains Taxes and Acquisition Activity: Evidence of the Lock-In Effect
B. Ayers, C. Lefanowicz, and J. Robinson

Last-Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts
Dan S. Dhaliwal, Cristi A. Gleason, and Lillian F. Mills

The Valuation of Deferred Taxes
Eli Amir, Michael Kirschenheiter, and Kristen Willard

Strategic Tax and Financial Reporting Decisions: Theory and Evidence
Lillian F. Mills, and Richard C. Sansing

The Impact of Financial and Tax Reporting Incentives on Option Grants to Canadian CEOs
Kenneth J. Klassen and Amin Mawani

Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No. 109
Catherine M. Schrand and Franco Wong

Tax-Avoidance Activities of U.S. Multinational Corporations
Sonja Olhoft Rego

A Cross-national Comparison of R&D Expenditure Decisions: Tax Incentives and Financial Constraints
Kenneth J. Klassen, Jeffrey A. Pittman, Margaret P. Reed and Steve Fortin

Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors
John Hasseldine, Peggy Hite, Simon James and Marika Toumi