Contemporary Accounting Research: Vol 41, No 4

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Contemporary Accounting Research

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Contemporary Accounting Research: Volume 41, Issue 4

Issue Information

Issue Information

Article

“The client can get caught out”: Tax structure maintainability and the intricacies of tax planning aggressiveness

Prospective evaluation of a new audit standard: Expert rhetoric and flexibility in cost-benefit analysis

Credit information sharing and investment efficiency: Cross-country evidence

Control issues: How providing input affects auditors' reliance on artificial intelligence

Leader versus lagger: How the timing of financial reports affects audit quality and investment efficiency

Bank audit committee financial expertise and timely loan loss recognition

Performance effects of insulating and non-insulating cost allocations in stable and unstable production environments

Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID-19 pandemic

Earnings quality on the street

How does perceived ease of information access affect investors' judgments?

The impact of news media coverage on voluntary disclosure

The use of cash flows metrics in CEO compensation and the design of loan contracts

Bank relationship and contractual flexibility: Evidence from covenant enforcement

Discretionary dissemination on Twitter

Tend to one's own house: The effect of firm CSR on employee effort

Public enforcement through independent directors

Auditor distraction: The case of outside job opportunities for external auditors and audit quality

Aggregate tone and gross domestic product

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