Contemporary Accounting Research (CAR)

The premier research journal of the CAAA, CAR reflects the worldwide intellectual diversity in accounting research.

Who We Are

Editorial Board

Editor-in-Chief

Patricia O'Brien, University of Waterloo

 

Deputy Editor-in-Chief

Alan Webb, University of Waterloo

 

Consulting Editors

Jeffrey Callen, University of Toronto 

Theresa Libby, University of Waterloo

Michel Magnan, Concordia University 

Gordon Richardson, University of Toronto 

Katherine Schipper, Duke University 

Dan Simunic, University of British Columbia

 

Editors

Margaret Abernethy, University of Melbourne

Christopher Agoglia, University of Massachusetts Amherst

Thomas Ahrens, United Arab Emirates University

Joseph Carcello, University of Tennessee

Peter Clarkson, University of Queensland and Simon Fraser University

Carol Ann Frost, University of North Texas

Yves Gendron, Université Laval

J. Douglas Hanna, Southern Methodist University

R. Lynn Hannan, Tulane University

Ole-Kristian Hope, Rotman School of Management

Steven Huddart, Pennsylvania State University

Khim Kelly, University of Waterloo

Susan Krische, American University

Clive Lennox, University of Southern California

Sarah McVay, University of Washington

Partha Mohanram, University of Toronto

Thomas Omer, University of Nebraska-Lincoln

Jeffrey Pittman, Memorial University of Newfoundland

Marlene Plumlee, University of Utah

Florin Sabac, University of Alberta

Dan Segal, Interdisciplinary Center Herzliya

 

Editorial Board

Anwer Ahmed, Texas A&M University

Ana Albuquerque, Boston University

Mark Anderson, University of Calgary

Paul Andre, ESSEC Business School

Marcia Annisette, York University

Jean Bédard, Université Laval

Sati Bandyopadhyay, University of Waterloo

Sudipta Basu, Temple University

Andrew Bauer, University of Illinois at Urbana-Champaign

Tim Bauer, University of Illinois at Urbana-Champaign

Joy Begley, University of British Columbia

Alexander Bleck, Sauder School of Business - University of British Columbia

Jennifer Blouin, University of Pennsylvania

Sarah Bonner, University of Southern California

Jan Bouwens, Universiteit van Amsterdam

Kareen Brown, Brock University

Eddy Cardinaels, Tilburg University

Mary Ellen Carter, Boston College

Judson Caskey, University of California Los Angeles

Sandra Chamberlain, University of British Columbia

Changling Chen, University of Waterloo

Peter Christensen, Copenhagen Business School

Dennis Chung, Simon Fraser University

Greg Clinch, University of Melbourne

Daniel Cohen, University of Texas at Dallas

Jeffrey Cohen, Boston College

David Cooper, University of Alberta

Denis Cormier, Université du Québec à  Montréal

Daniel Coulombe, Université Laval

Masako Darrough, Baruch College, City University of New York

Gus De Franco, University of Toronto

Anja De Waegenaere, Tilburg University

Hemang Desai, Southern Methodist University

Shane Dikolli, Duke University

Alexander Edwards, University of Toronto

W. Brooke Elliott, University of Illinois at Urbana-Champaign

Craig Emby Simon Fraser University

Gary Entwistle, University of Saskatchewan

Yonca Ertimur, University of Colorado at Boulder

Jeff Everett, York University

Annita Florou, King's College London

Claude Francoeur, HEC Montreal

James Gaa, University of Alberta

Weili Ge, University of Washington

Cristi Gleason, University of Iowa

Jonathan Glover, Columbia University

Guojin Gong, Pennsylvania State University

Maurice Gosselin, Université Laval

Maureen Gowing, University of Windsor

Cameron Graham, York University

Omrane Guedhami, University of South Carolina

Ferdinand Gul, Deakin University, Australia

Ilan Guttman, New York University

Jeffrey Hales, Georgia Institute of Technology

Jean-Francois Henri, Université Laval

Stephen Hillegeist, Arizona State University

Frank Hodge, University of Washington

Chris Hogan, Michigan State University

Udi Hoitash, Northeastern University

Rani Hoitash, Bentley University

Christopher Humphrey, Manchester Business School

Raffi Indjejikian, University of Michigan

Karim Jamal, University of Alberta

Thomas Jeanjean, ESSEC Business School

Johnny Jermias, Simon Fraser University

Karla Johnstone, University of Wisconsin

Philip Joos, Tilburg University

Bjorn Jorgensen, London School of Economics and Political Science

Kathryn Kadous, Emory University

Kenneth Klassen, University of Waterloo

April Klein, New York University

Robert Knechel, University of Florida

Natalia Kochetova-Kozloski, Saint Mary's University

Lori Kopp, University of Lethbridge

Ranjani Krishnan, Michigan State University

Réal Labelle, Stephen A. Jarislowsky Chair in governance, HEC Montréal

Stacie Laplante, University of Wisconsin-Madison

Alastair Lawrence, University of California, Berkeley

Andrew Leone, University of Miami

Yue Li, University of Toronto

Chan Li, University of Pittsburgh

Scott Liao, University of Toronto

R. Murray Lindsay, University of Lethbridge

Robert Lipe, University of South Carolina

Marlys Lipe, University of South Carolina

Kin Lo, University of British Columbia

Henock Louis, Pennsylvania State University

Hai Lu, University of Toronto

David Maber, California Polytechnic State University

Bertrand Malsch, Queen's University

Kevin Markle, University of Iowa

Amin Mawani, York University

Susan McCracken, McMaster University

Maureen McNichols, Stanford University

Devan Mescall, University of Saskatchewan

Martin Messner, University of Innsbruck

Peter Miller, London School of Economics & Political Science

Lillian Mills, University of Texas at Austin

Miguel Minutti-Meza, University of Miami

Jan Mouritsen, Copenhagen Business School

Pamela Murphy, Queen's University

Linda Myers, University of Tennessee

James Myers, University of Tennessee

Christopher Napier, Royal Holloway, University of London

Terry Neal, University of Tennessee

Dean Neu, York University

Suzanne Paquette, Université Laval

Antonio Parbonetti, University of Padova

Kathy Petroni, Michigan State University

Bradley Pomeroy, University of Waterloo

Peter Pope, London School of Economics and Political Science

Vaughan Radcliffe, University of Western Ontario

Abu Rahaman, University of Calgary

Shivaram Rajgopal, Columbia University

Sonja Rego, Indiana University

Alan Richardson, University of Windsor

John Roberts, University of Sydney

Darren Roulstone, Ohio State University

Thomas Schneider, Ryerson University

Cathy Shakespeare, University of Michigan

Peter Skaerbaek, Copenhagen Business School

Hollis Skaife, University of California-Davis

Xiaofei Song, Saint Mary's University

Theodore Sougiannis, University of Illinois at Urbana-Champaign

Mary Stanford, Texas Christian University

Hervé Stolowy, HEC Paris

K.R. Subramanyam, University of Southern California

Jeroen Suijs, Tilburg University

Hun-Tong Tan, Nanyang Technological University

Stephen Taylor, University of Technology, Sydney

Daniel Thornton, Queen's University

Kristy Towry, Emory University

Ken Trotman, UNSW Australia

Jennifer Tucker, University of Florida

Wim Van der Stede, The London School of Economics

Florin Vasvari, London Business School

Mohan Venkatachalam, Duke University

Beverly Walther, Northwestern University

Gregory Waymire, Emory University

Connie Weaver, Texas A&M University

Joseph Weber, Massachusetts Institute of Technology

Christine Wiedman, University of Waterloo

Heather Wier, University of Alberta

Richard Willis, Vanderbilt University

Marc Wouters, Karlsruhe Institute of Technology (KIT)

Martin Wu, University of Illinois at Urbana-Champaign

Joni Young, University of New Mexico

Ping Zhang, University of Toronto

 

Editorial Staff

Managing Editor

Colin Braithwaite

 

Editorial Support Team

Amber Goldie

Carina Hackett

 

Editorial Policies

Aims and Scope

Contemporary Accounting Research (CAR) publishes leading-edge research that contributes to our collective understanding of accounting’s role in 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 topic areas of accounting, using any appropriate method, and based in any discipline or research tradition that can contribute to accounting knowledge.

Style Guide

Authors should ensure articles conform to the CAR Author Style Guide.

Editorial and Peer-Review Process

The Editor-in-Chief (EIC) has ultimate responsibility for ensuring the quality of the journal. The EIC assesses each submitted manuscript to determine whether its topic falls within CAR’s Aims and Scope, and whether the likelihood of success is sufficiently high to merit review. If not, the paper is returned to the authors without review. If the paper merits review, the EIC assigns it to an Editor with relevant expertise. From time to time, we may draw on Consulting Editors or members of the Editorial Board to serve as ad hoc Editors.

CAR strives to offer authors a fair, constructive, expert, and timely review process. The Editor assigned to a specific manuscript is responsible for the entire editorial and peer review process, subject to oversight by the EIC. The Editor normally assigns two reviewers, who provide review reports and recommendations. CAR discourages reviewers from attempting to identify authors, and requires them to report any known conflicts of interest. The Editor decides on the paper’s disposition, using the review reports as input, and communicates with the authors. The EIC reviews all decisions to accept papers for publication.

Authors are jointly responsible for adhering to the highest standards of academic integrity in the conduct, writing and presentation of their research.  Authors must submit a declaration of academic integrity, agreed by all authors, with any new submission.

Appeals

All appeals go through the EIC. An appeal requires a new submission fee, which is not refundable. No appeal may be made until at least one month has passed since the decision, and any appeal must be made within six months of the decision. The author should provide a letter explaining the basis for the appeal, generally an error and not a difference of opinion. The EIC will assign a judge to the appeal, normally a Consulting Editor. The judge will have access to all submissions, reviews and correspondence related to the manuscript, and may communicate with any of the parties involved (authors, reviewers and Editor). The judge will decide whether to re-start the review process, and if so, whether to do so with the same Editor. The judge’s decision is final.

Reports of the Editor in Chief

2013-2015 Patricia O'Brien

Download the reports in pdf:

2010-2012 Steve Salterio

Download the reports in pdf:

Submitting to CAR

Submissions to CAR must be original work, which has not been published and is not under consideration for publication elsewhere. CAR accepts articles written either in English or in French for publication in the journal.  Articles submitted for the annual CAR conference must be written in English.

New Submissions

Format

1. Manuscripts must be typed, double-spaced, formatted for 8 1/2" x 11" paper with 1-inch margins on all sides.  

 



2.  Manuscripts must be prepared using Microsoft Word or LaTeX and submitted as a PDF.

 


 

3. Authors should prepare the following three separate files:   

a. Title page

The title page should be produced in a separate file to allow creation of the “blind” copy for peer review. The title page must contain the following information:

(1)   title;

(2)   author names and affiliations;

(3)   address, telephone number, and e-mail address of the corresponding author;

(4)   acknowledgements, including for comments received and for financial support of the research; and

(5)   a statement of data availability, if the paper uses data

b. Original Manuscript, including an abstract page and list of references

(1) The manuscript file should begin with an abstract page that contains the paper’s title and an abstract of not more than 250 words. The abstract should include the research question, method of examination, and principal findings, and should be followed by four keywords (to aid in indexing).

(2) Pages in the manuscript should be numbered sequentially, beginning with the page following the abstract page. 

(3) Notes within the text should be formatted as footnotes, not endnotes.  

(4) References should appear after the end of the manuscript text, should begin on a new page.  Reference pages should be numbered sequentially following the text.    

c. Exhibits, including all appendices, tables, figures, etc.

Each exhibit should begin on a new page.  Page numbering for the exhibits should begin after the last page of the reference list.

 


 

Disclosure

Authors are jointly responsible for adhering to the highest standards of academic integrity in the conduct, writing and presentation of their research.  Authors must submit a declaration of academic integrity, agreed by all authors, with any new submission.

The contribution of the submitted manuscript must be clearly distinguishable from other papers.  If the submitted paper shares substantial data, research sites, experimental or survey materials, participants, or modeling analysis with any other paper, whether published or not, the authors must disclose the circumstances and discuss the implications of the overlap. If the other paper is not readily available (e.g. it is unpublished and not posted publicly), the authors should provide a copy.  This disclosure may be sent to reviewers.

Cover Letters

The cover letter is available to any Editor assigned to the paper, and is not available to the reviewers. 

Authors should use a cover letter or memo to the Editor to discuss any special circumstances or ancillary details that will be useful in evaluating the manuscript.  Examples include: disclosure of related research by the author team, discussions of potential conflicts of interest, issues arising from the author declaration form, or descriptions of prior review history.  The cover letter should not repeat the paper’s abstract. 

Authors may also use the cover letter to express preferences about reviewers or editors, but must understand that granting such requests is at the Editor’s discretion.

Submission Fee

Submission fees are as follows: $225 for CAAA members, or $400 for non-members (dollar amounts are in Canadian funds in Canada and in US funds elsewhere).

Submission fee payments may be made by Visa or Mastercard by clicking on the "Pay Submission Fee" button below.

All CAAA online payments respect your security and privacy; our payment facility is protected by 128-bit SSL encryption. You will automatically receive a receipt when the payment is received, which should be uploaded with your submission in the EM system. Submission fees are non-refundable

Find out about the benefits of CAAA membership, or join now

Revised Submissions

Revised submissions should be prepared according to the Guidelines for New Submissions above, with the following addition:

Authors are asked to include responses to reviewers indicating how the reviewer comments have been addressed. These should be uploaded with the revised submission as a separate document. 

Authors who have been invited to submit a revised manuscript are not required to pay a further submission fee.

Papers Accepted for Publication

Authors whose papers have been accepted for publication must ensure the paper conforms to the CAR Style Guide  and should consult the Production Information.

Please submit a copy in MS Word or LaTeX, and a copy in pdf format.  We will use the pdf version to verify formatting.

1. It is vital that the final version of the manuscript be complete, correct, carefully proof-read, and properly formatted. The accepted version will be posted as a PDF on our publisher's website under "Accepted Papers", without copyediting or proofreading. 

2. The abstract must reflect fully the contribution of the paper and be easy for a non-expert to understand. The CAAA translates abstracts for all CAR articles; the abstract will appear in the journal in both English and French.

3. Acknowledgements should appear on the title page.

For regular manuscript submissions, begin the acknowledgements with "*Accepted by [Editor's Full Name]."

For CAR Conference papers, use: "*Accepted by [Editor's Full Name]. An earlier version of this paper was presented at the 20XX Contemporary Accounting Research Conference, generously supported by the Chartered Professional Accountants of Canada (if before 2012, use Canadian Institute of Chartered Accountants)."

4. All authors must complete and sign the Copyright Transfer Agreement. If two authors do not reside in the same area, they may include separate copyright forms.

[Please note: if you have not already done so, you may wish to post the penultimate version of your paper on SSRN. Once you have submitted the Copyright Transfer Agreement, it is no longer legitimate to post the paper to public sites.]

Online Supplements

1. If the accepted manuscript contains material to be published as an online-only supplement, ensure the material is complete, formatted according to the instructions below, and carefully proofread. CAR’s publisher does not copyedit or typeset online-only material.

Online supplements appear with the online article on the publisher’s website.  Interested readers can access the files via the Supporting Information link associated with the online article.

Format:  Please submit the online supporting information in a Word document, using Cambria 12pt font.  Include a footer that contains the article title, and consecutive page numbers preceded by the letter “S” (e.g. S1, S2, ... ).  Name the file informatively and end the file name with SuppInfo (e.g., Table_4_SuppInfo.doc).

Referencing the supplement:  To guide readers of the article to the supplemental materials, refer to the materials at appropriate places in the text.  Add a footnote at the first reference, worded as shown below.  Later references to online material do not require further footnotes.

 For example:

 ... The wording used by the auditor is presented in online Appendix A.12 ...  Our coding scheme for the auditor’s wording appears in online Appendix B. 

 ____________

12 Please see “Appendix A: Auditor Wording,” available in the Supporting Information section of the online article.

Submitting the online supplement:  Upload the supplementary material along with your final version, using file type “Supporting Information (online only)”.  CAR’s Editorial Assistant will review the supplementary material and provide you with a PDF to approve.  Should you have any questions regarding this, feel free to e-mail the Editorial Assistant at car@caaa.ca.

Please submit the online supporting information as a Word or LaTeX document.  The Editorial Team will review it and provide you with a PDF version for approval.Questions? Contact the Editorial Team

Submit a Paper Pay Submission Fee

 

CAR Annual Conference

CAR hosts an annual invitation-only Conference. In 2017, the Conference will be held in Quebec City.

Visit the CAR Conference page