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Contemporary Accounting Research is a global journal publishing research that contributes to our understanding of accounting's role within organizations, markets, or society.
Contemporary Accounting Research is a global journal publishing research that contributes to our understanding of accounting's role within organizations, markets, or society.
Contemporary Accounting Research is a global journal publishing research that contributes to our understanding of accounting's role within organizations, markets, or society.
Accounting as a Normalizing Tool for Transitional Dirtiness: The Case of the US Adult-Use Cannabis Industry*
Published since 1984, Contemporary Accounting Research (CAR) is the world-renowned quarterly journal of the Canadian Academic Accounting Association. It provides a forum for the publication of high-quality research of interest to the worldwide accounting community.
Contemporary Accounting Research. Early View. ARTICLE. The impact of news media coverage on voluntary disclosure. Brandon Lock, Corresponding Author. Brandon Lock ... Open Research. DATA AVAILABILITY STATEMENT. The data used in this study are available from academic subscriptions to Ravenpack, Compustat/CRSP, I/B/E/S, the Bloomberg Terminal ...
The EQSCORE outperforms existing composite models of earnings quality in identifying accounting and auditing enforcement releases and restated firm-years and predicts future stock returns. The corporate governance–related and audit-related red flags included in the EQSCORE complement accounting-based red flags and enhance the ability of the ...
We survey publications in top accounting journals and observe a sustained growth of textual analysis as a research method for accounting researchers. We organize available NLP methods in a unified framework and discuss their current and potential applications in accounting.
Contemporary Accounting Research is a global journal publishing research that contributes to our understanding of accounting's role within organizations, markets, or society.
Future research can explore whether there are unintended consequences of certain proactive audit behaviors, or when auditors engage in proactive behaviors that are too tangential to be justified by the costs.