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

Alan Webb, University of Waterloo

 

Deputy Editors-in-Chief

Jeffrey Pittman, Memorial University of Newfoundland

Partha Mohanram, University of Toronto

 

Consulting Editors

Christopher Chapman, University of Bristol

Kenneth Klassen, University of Waterloo

Michael Welker, Queen’s University

 

Editors

Francois Brochet, Boston University

John Campbell, University of Georgia

Clara Xiaoling Chen, University of Illinois at Urbana–Champaign

Peter Clarkson, University of Queensland and Simon Fraser University

Jeffrey Cohen, Boston College

Gus De Franco, Tulane University

Alexander Edwards, University of Toronto

Fabrizio Ferri, University of Miami

Yves Gendron, Université Laval

Paul Hribar, University of Iowa

Ingrid Jeacle, University of Edinburgh

Khim Kelly, University of Central Florida

Phillip Lamoreaux, Arizona State University

Clive Lennox, University of Southern California

Scott Liao, University of Toronto

Hai Lu, University of Toronto

Sarah McVay, University of Washington

Miguel Minutti-Meza, University of Miami

Linda Myers, University of Tennessee

Thomas Omer, University of Nebraska–Lincoln

Kristina Rennekamp, Cornell University

Florin Sabac, University of Alberta

Jacob Thornock, Brigham Young University

Jennifer Wu Tucker, University of Florida

 

Editorial Board

Christopher Agoglia, University of Massachusetts Amherst

Anwer Ahmed, Texas A&M University

Ana Albuquerque, Boston University

Hamilton Asay, University of Iowa

Vishal Baloria, Boston College

Andrew Bauer, University of Waterloo

Tim Bauer, University of Waterloo

Jean Bédard, Université Laval

Jeremy Bertomeu, UC San Diego

Kenneth Bills, University of Arkansas–Fayetteville

Jennifer Blouin, University of Pennsylvania

Sam Bonsall, Pennsylvania State University

Jan Bouwens, Universiteit van Amsterdam

Francesco Bova, University of Toronto

Brian Bratten, University of Kentucky

Jeffrey Callen, University of Toronto

Eddy Cardinaels, Katholieke Universiteit Leuven

Mary Ellen Carter, Boston College

Pablo Casas-Arce, Arizona State University

Judson Caskey, University of California, Los Angeles

Cory Cassell, University of Arkansas

Monika Causholli, University of Kentucky

Sandra Chamberlain, University of British Columbia

Changling Chen, University of Waterloo

Feng Chen, University of Toronto

Xia Chen, Singapore Management University

Charles Cho, York University

Jongwoon (Willie) Choi, University of Wisconsin–Madison

Brant Christensen, University of Oklahoma

Greg Clinch, University of Melbourne

Shana Clor-Proell, Texas Christian University

Lauren Cunningham, University of Tennessee

Asher Curtis, University of Washington

Derek Dalton, Clemson University

Masako Darrough, Baruch College

Henri Dekker, Vrije Universiteit Amsterdam

Hemang Desai, Southern Methodist University

Aiyesha Dey, Harvard University

Yiwei Dou, New York University

Michael Drake, Brigham Young University

Sylvain Durocher, University of Ottawa

Frank Ecker, Frankfurt School of Finance and Management

Yonca Ertimur, University of Colorado at Boulder

Vivian Fang, University of Minnesota

Anne Farrell, Miami University

Annita Florou, Bocconi University

Lisa Gaynor, University of South Florida

Weili Ge, University of Washington

Cristi Gleason, University of Iowa

Isabella Grabner, WU Vienna

Emily Griffith, University of Wisconsin–Madison

Omrane Guedhami, University of South Carolina

Ryan Guggenmos, Cornell University

Lan Guo, Wilfrid Laurier University

Ilan Guttman, New York University

Christie Hayne, University of Illinois at Urbana–Champaign

Dana Hermanson, Kennesaw State University

Darlene Himick, University of Ottawa

Christian Hofmann, Ludwig-Maximilians-Universität München

Chris Hogan, Michigan State University

Jeffrey Hoopes, University of North Carolina at Chapel Hill

Raffi Indjejikian, University of Michigan

Karim Jamal, University of Alberta

Sudarshan Jayaraman, University of Rochester

Karla Johnstone, University of Wisconsin–Madison

Kathryn Kadous, Emory University

Kiridaran Kanagaretnam, York University

Tony Kang, University of Nebraska–Lincoln

Asad Kausar, American University

Marsha Keune, University of Dayton

Jeong-Bon Kim, City University of Hong Kong

Marcus Kirk, University of Florida

April Klein, New York University

Ranjani Krishnan, Michigan State University

Eva Labro, University of North Carolina at Chapel Hill

Stacie Laplante, University of Wisconsin–Madison

Stephannie Larocque, University of Notre Dame

Volker Laux, University of Texas at Austin

Alastair Lawrence, London Business School

Joshua Lee, Brigham Young University

Melissa Lewis-Western, Brigham Young University

Bing Li, City University of Hong Kong

Chan Li, University of Kansas

Yue Li, University of Toronto

Theresa Libby, University of Central Florida

Marlys Lipe, University of South Carolina

Ling Lisic, Virginia Polytechnic Institute and State University

Petro Lisowsky, Boston University

Kin Lo, University of British Columbia

Henock Louis, Pennsylvania State University

Matthew Lyle, Northwestern University

Daniel Lynch, University of Wisconsin–Madison

Michel Magnan, Concordia University

Matthias Mahlendorf, Frankfurt School of Finance and Management

Bertrand Malsch, Queen’s University

Kevin Markle, University of Iowa

Stanimir Markov, University of Texas at Dallas

Christina Mashruwala, University of Alberta

Raj Mashruwala, University of Calgary

Susan McCracken, McMaster University

Sean McGuire, Texas A&M University

John McInnis, University of Texas at Austin

Devan Mescall, University of Saskatchewan

Martin Messner, University of Innsbruck

Sven Modell, University of Manchester

Jan Mouritsen, Copenhagen Business School

Pamela Murphy, Queen’s University

James Myers, University of Tennessee

Terry Neal, University of Tennessee

Dean Neu, York University

Christine Nolder, Suffolk University

Gaizka Ormazabal, IESE Business School

Lee Parker, RMIT University

Bradley Pomeroy, University of Waterloo

Peter Pope, Bocconi University

Adam Presslee, University of Waterloo

MaryJane Rabier, Washington University in St. Louis

Vaughan Radcliffe, Western University

Gordon Richardson, University of Toronto

Michelle Rodrigue, Université Laval

Naomi Rothenberg, University of Alberta

Darren Roulstone, Ohio State University

Steven Salterio, Queen’s University

Andrew Schmidt, North Carolina State University

Timothy Seidel, Brigham Young University

Cathy Shakespeare, University of Michigan

Jae Yong Shin, Seoul National University

Jonathan Shipman, University of Arkansas–Fayetteville

Peter Skaerbaek, Copenhagen Business School

Hollis Skaife, University of California, Davis

David Smith, University of Queensland

Theodore Sougiannis, University of Illinois at Urbana–Champaign

Crawford Spence, King’s College, London

Anup Srivastava, University of Calgary

Sarah Stein, Virginia Polytechnic Institute and State University

Hervé Stolowy, HEC Paris

Quinn Swanquist, University of Alabama

Hongping Tan, McGill University

Hun-Tong Tan, Nanyang Technological University

Jane Thayer, University of Virginia

Jie Tian, University of Waterloo

Erin Towery, University of Georgia

Albert Tsang, Hong Kong Polytechnic University

Brady Twedt, University of Oregon

Wim Van der Stede, London School of Economics and Political Science

Dushyantkumar Vyas, University of Toronto

Aida Wahid, University of Toronto

Beverly Walther, Northwestern University

Dechun Wang, Texas A&M University

Daniel Wangerin, University of Wisconsin–Madison

Kimberly Westermann, California Polytechnic State University

Benjamin Whipple, University of Georgia

Brian White, University of Texas at Austin

Heather Wier, University of Alberta

Christopher Williams, University of Michigan

Ryan Wilson, University of Oregon

Donghui Wu, Chinese University of Hong Kong

Xi Wu, Central University of Finance and Economics

Minlei Ye, University of Toronto

Helen Zhang, University of Minnesota Twin Cities

Huai Zhang, Nanyang Technological University

Jenny Li Zhang, University of British Columbia

Ning Zhang, Queen’s University

Ping Zhang, University of Toronto

Tianyu Zhang, Chinese University of Hong Kong

Yuping Zhao, University of Houston

Editorial Staff

Managing Editor

Sylvia Siemens

 

Editorial Support Team

Carina Hackett

Judith Russell

 

Past Editors

Past Editors

Michael Welker (2017-2020)
Patricia C. O’Brien (2013–2017)
Steven E. Salterio (2010–2013)
Michel Magnan (2007–2010)
Gordon D. Richardson (2000–2006)
Gerald A. Feltham and Dan A. Simunic (1997–2000)
Lane A. Daley (1995–1997)
Michael Gibbins (1992–1995)
William R. Scott (1989–1992)
Haim Falk, Editor Emeritus (1984–1989)

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.

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.

Fee Waivers

Reviewer fee waivers

For several years, Contemporary Accounting Research (CAR) has issued submission fee waivers in recognition of timely completion of two reviews.

Previously, these waivers have not had an expiry date.

Effective April 19th, 2017, CAR’s process for fee waivers changed. Please see below for details.

New Process

All reviews completed within 30 days of the original reviewer invitation will be considered prompt. Upon completion of two prompt reviews, a reviewer is eligible for a waived submission fee on a new submission to CAR. Each review is eligible to be applied towards a waived submission fee for five years from the date of review completion.

A summary of eligible prompt reviews will be sent to reviewers annually, to the e-mail address in CAR’s Editorial Manager system. That summary can be uploaded to CAR in place of a submission fee receipt. Between reports, if you have questions about your eligibility, please contact car@caaa.ca.

Waivers are non-transferable, and not valid for previous submissions. If you pay a submission fee and subsequently wish to claim a waiver instead, you must email car@caaa.ca within 48 hours of payment.

Exceptions

Reviews completed for the annual CAR conference are considered prompt if they are completed on or before the conference review deadline. In addition, an exception will be granted for reviews completed within 45 days of the original reviewer invitation beginning March 26, 2020.

Past prompt reviews and existing waivers

Reviews completed on or before 31-Dec-2014 will expire on 31-Dec-2019. As noted above, all later prompt reviews will be considered eligible for five years from the date the prompt review was completed.

Fee waivers for withdrawn manuscripts

All waivers issued for manuscripts that have been withdrawn will expire on the earlier of; the date specified in the editor’s decision letter, or 31-Dec-2019.

 

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(s) should provide a letter explaining the basis for the appeal, generally an error and not a difference of opinion. All appeals must be initiated and approved by all authors of the original manuscript. 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.

Information for Authors

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.

Submission Guidelines

Data Integrity and Code Sharing Policy

Author Declaration

Style Guide

Copyright Transfer Agreement*

*For articles published in CAR after January 1, 2020, the author may post the accepted or final version of the article in an institutional repository after a 12-month embargo period following the online publication of the final Version of Record (Early View).

 

 

 

 

Reports of the Editor in Chief

2010-2012 Steven E. Salterio

Download the reports in pdf:

2013-2016 Patricia O'Brien

Download the reports in pdf:

2017-2019 Michael Welker

Download the reports in pdf:

 

 Submit a Paper Pay Submission Fee

 

CAR Annual Conference

CAR hosts an annual invitation-only Conference. In 2020, the Conference will be held virtually.

Visit the CAR Conference page.