CONTEMPORARY ACCOUNTING RESEARCH

Tax Reporting Behavior Under Audit Certainty

How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance

Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry

One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process

Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability

M&A Due Diligence, Post-Acquisition Performance, and Financial Reporting for Business Combinations

IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?

Corporate Tax Aggressiveness and Insider Trading

Investment Experience, Financial Literacy, and Investment-Related Judgments

Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis

It Goes Without Saying: The Effects of Intrinsic Motivational Orientation, Leadership Emphasis of Intrinsic Goals, and Audit Issue Ambiguity on Speaking Up

Stakeholder Orientations and Cost Management

Customers’ Risk Factor Disclosures and Suppliers’ Investment Efficiency

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Déjà Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes around the Global Financial Crisis

The Political Influence of Voters’ Interests on SEC Enforcement

Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits

The Relation between Strategy, CEO Selection, and Firm Performance

Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis

Transparency, Information Shocks, and Tax Avoidance

Spillover Effects of Internal Control Weakness Disclosures: The Role of Audit Committees and Board Connections

The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession

The construction of the efficient office: Scientific management, accountability and the neo-liberal state

Idiosyncratic Information, Moral Hazard, and the Cost of Capital

The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality: The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

Fundamental Analysis: Combining the Search for Quality with the Search for Value

Auditor Sensitivity to Real Earnings Management: The Importance of Ambiguity and Earnings Context

Information Asymmetries about Measurement Quality

Auditor Reporting and Regulatory Sanctions in the Broker‐Dealer Industry: From Self‐Regulation to PCAOB Oversight

The Effects of Biasing Performance Measurement Systems on Incentives and Retention Decisions

Assets and Liabilities: When Do They Exist?

Employee Movements from Audit Firms to Audit Clients

State Pension Accounting Estimates and Strong Public Unions: State Pension Accounting Estimates and Strong Public Unions

Why Are People Honest? Internal and External Motivations to Report Honestly

Capitalization of In-Process Research and Development Under SFAS 141R and Information Asymmetry

Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts’ Target Prices

Ex Post Settling Up in Cash Compensation: New Evidence

Accounting Standards Harmonization and Financial Integration

Investor Overreaction to Earnings Surprises and Post-Earnings-Announcement Reversals

Asymmetric Learning from Prices and Post-Earnings-Announcement Drift

Professional Directors and Governance Quality

Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums

Forecast Accuracy and Consistent Preferences for the Timing of Information Arrival

CEO Hedging Opportunities and the Weighting of Performance Measures in Compensation Contracts

Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts’ Target Prices

The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices