Contemporary Accounting Research (CAR), the premiere research journal of the Canadian Academic Accounting Association, publishes leading- edge research that contributes to our collective understanding of accountings role within organizations, markets or society. Canadian based, and global in scope, CAR seeks to reflect the worldwide intellectual diversity in accounting research. Therefore, CAR welcomes interesting and intellectually rigorous work in all topics of accounting, using any appropriate method, and based in any discipline or research tradition that can contribute to accounting knowledge.
《当代会计研究》（CAR）是加拿大学术会计协会的首要研究期刊，发表前沿研究，有助于我们共同理解会计在组织、市场或社会中的作用。杂志总部位于加拿大，业务范围遍及全球，旨在反映会计研究领域的全球知识多样性。因此，杂志欢迎在会计的所有主题中，使用任何适当的方法，并基于任何有助于会计知识的学科或研究传统，进行有趣且严谨的工作。
Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom
来源期刊：Contemporary Accounting ResearchDOI：10.2139/SSRN.2647507
Do Corporate Site Visits Impact Stock Prices
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12417
How Do Audit Offices Respond to Audit Fee Pressure? Evidence of Increased Focus on Nonaudit Services and Their Impact on Audit Quality
来源期刊：Contemporary Accounting ResearchDOI：10.2139/SSRN.2433048
Tax Reporting Behavior Under Audit Certainty
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12439
How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12481
Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry
来源期刊：Contemporary Accounting ResearchDOI：10.2139/SSRN.1327596
One Team or Two? Investigating Relationship Quality between Auditors and IT Specialists: Implications for Audit Team Identity and the Audit Process
来源期刊：Contemporary Accounting ResearchDOI：10.2139/SSRN.2579198
Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12475
M&A Due Diligence, Post-Acquisition Performance, and Financial Reporting for Business Combinations
来源期刊：Contemporary Accounting ResearchDOI：10.2139/SSRN.2118836
IQ and Audit Quality: Do Smarter Auditors Deliver Better Audits?
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12485
Corporate Tax Aggressiveness and Insider Trading
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12422
Investment Experience, Financial Literacy, and Investment-Related Judgments
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12469
Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12444
It Goes Without Saying: The Effects of Intrinsic Motivational Orientation, Leadership Emphasis of Intrinsic Goals, and Audit Issue Ambiguity on Speaking Up
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12500
Stakeholder Orientations and Cost Management
来源期刊：Contemporary Accounting ResearchDOI：10.2139/SSRN.2311501
Customers’ Risk Factor Disclosures and Suppliers’ Investment Efficiency
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12447
Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12517
Déjà Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes around the Global Financial Crisis
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12462
The Political Influence of Voters’ Interests on SEC Enforcement
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12455
Internal Information Quality and the Sensitivity of Investment to Market Prices and Accounting Profits
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12468
The Relation between Strategy, CEO Selection, and Firm Performance
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12463
Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12453
Transparency, Information Shocks, and Tax Avoidance
来源期刊：Contemporary Accounting ResearchDOI：10.2139/SSRN.2761140
Spillover Effects of Internal Control Weakness Disclosures: The Role of Audit Committees and Board Connections
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12448
The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12456
The construction of the efficient office: Scientific management, accountability and the neo-liberal state
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12478
Idiosyncratic Information, Moral Hazard, and the Cost of Capital
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12498
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
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12487
Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses
来源期刊：Contemporary Accounting ResearchDOI：10.2139/SSRN.2948134
Fundamental Analysis: Combining the Search for Quality with the Search for Value
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12466
Auditor Sensitivity to Real Earnings Management: The Importance of Ambiguity and Earnings Context
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12441
Information Asymmetries about Measurement Quality
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12434
Auditor Reporting and Regulatory Sanctions in the Broker‐Dealer Industry: From Self‐Regulation to PCAOB Oversight
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12473
The Effects of Biasing Performance Measurement Systems on Incentives and Retention Decisions
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12461
Assets and Liabilities: When Do They Exist?
来源期刊：Contemporary Accounting ResearchDOI：10.2139/SSRN.2742336
Employee Movements from Audit Firms to Audit Clients
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12494
State Pension Accounting Estimates and Strong Public Unions: State Pension Accounting Estimates and Strong Public Unions
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12476
Why Are People Honest? Internal and External Motivations to Report Honestly
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12543
Capitalization of In-Process Research and Development Under SFAS 141R and Information Asymmetry
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12508
Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts’ Target Prices
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12465
Ex Post Settling Up in Cash Compensation: New Evidence
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12503
Accounting Standards Harmonization and Financial Integration
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12495
Investor Overreaction to Earnings Surprises and Post-Earnings-Announcement Reversals
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12491
Asymmetric Learning from Prices and Post-Earnings-Announcement Drift
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12477
Professional Directors and Governance Quality
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12525
Do Clients Get What They Pay For? Evidence from Auditor and Engagement Fee Premiums
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12445
Forecast Accuracy and Consistent Preferences for the Timing of Information Arrival
来源期刊：Contemporary Accounting ResearchDOI：10.2139/SSRN.2533490
CEO Hedging Opportunities and the Weighting of Performance Measures in Compensation Contracts
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12502
Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts’ Target Prices
来源期刊：Contemporary Accounting ResearchDOI：10.2139/SSRN.2259282
The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices
来源期刊：Contemporary Accounting ResearchDOI：10.1111/1911-3846.12450
