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Debt Concentration and the Tax Sensitivity of LeverageConcentration de la dette et sensibilité fiscale du levier financie
Author: Hu, Xiaoli; Li, Yuehua; Li, Oliver Zhen; Pei, Sha
Journal: CONTEMPORARY ACCOUNTING RESEARCH. 2026; Vol. , Issue , pp. -. DOI: 10.1111/1911-3846.70044
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Does the All-Star Award Affect Chinese Analysts' Performance? Evidence From a Regression Discontinuity Design and the Fiel
Author: Li, Congcong; Li, Shaokun; Lu, Hai
Journal: CONTEMPORARY ACCOUNTING RESEARCH. 2026; Vol. , Issue , pp. -. DOI: 10.1111/1911-3846.70038
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Knowledge Is Power: The Importance of Public Accounting Experience for Mutual Fund Managers' MonitoringLa connaissance est source de pouvoir : l'importance de l'expérience en comptabilité publique pour le contrôle des gestionnaires de fond commun de placemen
Author: Chen, Yangyang; Huang, Jun; Li, Ting; Pittman, Jeffrey
Journal: CONTEMPORARY ACCOUNTING RESEARCH. 2026; Vol. , Issue , pp. -. DOI: 10.1111/1911-3846.70032
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How do institutional investors facilitate reporting comparability? Evidence from common institutional ownership in the United State
Author: Li, Xuanbo; Lou, Yun; Wang, Rencheng; Zhou, Kaitang
Journal: CONTEMPORARY ACCOUNTING RESEARCH. 2025; Vol. 42, Issue 2, pp. 1176-1211. DOI: 10.1111/1911-3846.13028
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Winning is not enough: Changing landscapes of earnings surprises and the market reactio
Author: Heater, John C.; Liu, Ye; Tan, Qin; Zhang, Frank
Journal: CONTEMPORARY ACCOUNTING RESEARCH. 2025; Vol. 42, Issue 2, pp. 1212-1242. DOI: 10.1111/1911-3846.13034
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Federal judge ideology and the going-concern reporting incentives of Big 4 and non-Big 4 auditor
Author: Gu, Tracy; Hui, Kai Wai; Jiang, Yingzhen; Simunic, Dan A
Journal: CONTEMPORARY ACCOUNTING RESEARCH. 2025; Vol. 42, Issue 2, pp. 1106-1144. DOI: 10.1111/1911-3846.13025
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Bogging down investors: An unintended consequence of litigation ris
Author: Fu, Siwen; Wang, Ke; Zhang, Liandong; Zheng, Liu
Journal: CONTEMPORARY ACCOUNTING RESEARCH. 2025; Vol. 42, Issue 2, pp. 1045-1078. DOI: 10.1111/1911-3846.13027
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Institutional dual-holders and corporate disclosures: A natural experimen
Author: Cheng, Lin; Cheng, Qiang; Weng, Liwei; Yan, Mark Yuzhi
Journal: CONTEMPORARY ACCOUNTING RESEARCH. 2025; Vol. 42, Issue 2, pp. 953-984. DOI: 10.1111/1911-3846.13022
