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


Michael Welker, Queen's University


Deputy Editor-in-Chief

Jeffrey Pittman, Memorial University of Newfoundland


Consulting Editors

Michel Magnan, Concordia University

Patricia O'Brien, University of Waterloo

Alan J. Richardson, University of Windsor

Gordon D. Richardson, University of Toronto

Katherine Schipper, Duke University

Dan Simunic, University of British Columbia

Daniel Thornton, Queen's University

Alan Webb, University of Waterloo



Margaret Abernethy, University of Melbourne

Thomas Ahrens, United Arab Emirates University

Joseph Carcello, University of Tennessee

Peter Clarkson, University of Queensland and Simon Fraser University

Jeffrey Cohen, Boston College

Gus De Franco, Tulane University

Fabrizio Ferri, University of Miami

Yves Gendron, Université Laval

Jeffrey Hales, University of Texas at Austin

Paul Hribar, University of Iowa

Khim Kelly, University of Central Florida

Kenneth Klassen, University of Waterloo

Clive Lennox, University of Southern California

Hai Lu, University of Toronto

Sarah McVay, University of Washington

Miguel Minutti-Meza, University of Miami

Partha Mohanram, University of Toronto

Linda Myers, University of Tennessee

Thomas Omer, University of Nebraska-Lincoln

Marlene Plumlee, University of Utah

Kristina Rennekamp, Cornell University

Eddie Riedl, Boston University

Florin Sabac, University of Alberta

Jacob Thornock, Brigham Young University


Editorial Board

Anwer Ahmed, Texas A&M University

Ana Albuquerque, Boston University

Mark Anderson, University of Calgary

Sati Bandyopadhyay, Retired

Sudipta Basu, Temple University

Andrew Bauer, University of Waterloo

Tim Bauer, University of Waterloo

Jean Bédard, Université Laval

Alexander Bleck, University of British Columbia

Jennifer Blouin, University of Pennsylvania

Sarah Bonner, University of Southern California

Jan Bouwens, Universiteit van Amsterdam

Francesco Bova, University of Toronto

Francois Brochet, Boston University

Kareen Brown, Brock University

Jeffrey Callen, University of Toronto

John Campbell, University of Georgia

Eddy Cardinaels, Katholieke Universiteit Leuven

Mary Ellen Carter, Boston College

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

Jongwoon (Willie) Choi, University of Wisconsin - Madison

Dennis Chung, Simon Fraser University

Greg Clinch, University of Melbourne

David Cooper, University of Alberta

Denis Cormier, Université du Québec à Montréal

Daniel Coulombe, Université Laval

Asher Curtis, University of Washington

Masako Darrough, Baruch College, City University of New York

Hemang Desai, Southern Methodist University

Aiyesha Dey, Harvard University

Shane Dikolli, University of Virginia

Yiwei Dou, New York University

Michael Drake, Brigham Young University

Sylvain Durocher, University of Ottawa

Frank Ecker, Frankfurt School of Finance and Management

Alexander Edwards, University of Toronto

Craig Emby, Simon Fraser University

Yonca Ertimur, University of Colorado at Boulder

Jeff Everett, York University

Annita Florou, Bocconi University

Clinton Free, University of Sydney

Lisa Gaynor, University of South Florida

Weili Ge, University of Washington

Cristi Gleason, University of Iowa

Guojin Gong, Pennsylvania State University

Maurice Gosselin, Université Laval

Emily Griffith, University of Wisconsin-Madison

Omrane Guedhami, University of South Carolina

Ryan Guggenmos, Cornell University

Ilan Guttman, New York University

Dana Hermanson, Kennesaw State University

Stephen Hillegeist, Arizona State University

Chris Hogan, Michigan State University

Jeffrey Hoopes, University of North Carolina at Chapel Hill

Christopher Humphrey, Manchester Business School

Raffi Indjejikian, University of Michigan

Kevin Jackson, University of Illinois at Urbana-Champaign

Karim Jamal, University of Alberta

Sudarshan Jayaraman, University of Rochester

Thomas Jeanjean, ESSEC Business School

Karla Johnstone, University of Wisconsin

Bjorn Jorgensen, London School of Economics and Political Science

Kathryn Kadous, Emory University

Kiridaran Kanagaretnam, York University

Tony Kang, University of Nebraska-Lincoln

Asad Kausar, Kogod School of Business

Marsha Keune, University of Dayton

Jeong-Bon Kim, City University of Hong Kong

April Klein, New York University

Robert Knechel, University of Florida

Natalia Kochetova, Saint Mary's University

Lori Kopp, University of Lethbridge

Ranjani Krishnan, Michigan State University

Xi (Jason) Kuang, Georgia Institute of Technology

Réal Labelle, HEC Montréal

Eva Labro, University of North Carolina at Chapel Hill

Phillip Lamoreaux, Arizona State University

Stacie Laplante, University of Wisconsin–Madison

Alastair Lawrence, London Business School

Melissa Lewis-Western, Brigham Young University

Chan Li, University of Kansas

Yue Li, University of Toronto

Scott Liao, University of Toronto

Theresa Libby, University of Central Florida

R. Murray Lindsay, University of Lethbridge

Marlys Lipe, University of South Carolina

Robert Lipe, University of South Carolina

Petro Lisowsky, Boston University

Kin Lo, University of British Columbia

Henock Louis, Pennsylvania State University

Matthew Lyle, Northwestern University

David Maber, California Polytechnic State University

Bertrand Malsch, Queen's University

Kevin Markle, University of Iowa

Amin Mawani, York University

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

Peter Miller, London School of Economics & Political Science

Jan Mouritsen, Copenhagen Business School

Pamela Murphy, Queen's University

James Myers, University of Tennessee

Christopher Napier, Royal Holloway, University of London

Terry Neal, University of Tennessee

Dean Neu, York University

Antonio Parbonetti, University of Padova

Bradley Pomeroy, University of Waterloo

Peter Pope, Universita Bocconi

MaryJane Rabier, Washington University in Saint Louis

Vaughan Radcliffe, Western University

Naomi Rothenberg, University of Alberta

Darren Roulstone, Ohio State University

Andrew Schmidt, North Carolina State University

Thomas Schneider, Ryerson University

Cathy Shakespeare, University of Michigan

Peter Skaerbaek, Copenhagen Business School

Hollis Skaife, University of California-Davis

Theodore Sougiannis, University of Illinois at Urbana-Champaign

Crawford Spence, King's College London

Anup Srivastava, University of Calgary

Hervé Stolowy, HEC Paris

Hongping Tan, McGill University

Hun-Tong Tan, Nanyang Technological University

Stephen Taylor, University of Technology, Sydney

Jane Thayer, University of Virginia

Wayne Thomas, University of Oklahoma

Jie Tian, University of Waterloo

Albert Tsang, York University

Jennifer Tucker, University of Florida

Wim Van der Stede, The London School of Economics

Mohan Venkatachalam, Duke University

Dushyantkumar Vyas, University of Toronto

Aida Wahid, University of Toronto

Beverly Walther, Northwestern University

Xue Wang, Ohio State University

Gregory Waymire, Emory University

Connie Weaver, Texas A&M University

Kimberly Westermann, California Polytechnic State University

Brian White, The University of Texas at Austin

Christine Wiedman, University of Waterloo

Heather Wier, University of Alberta

Richard Willis, Vanderbilt University

Donghui Wu, Chinese University of Hong Kong

Martin Wu, University of Illinois at Urbana-Champaign

Xi Wu, Central University of Finance & Economics

Minlei Ye, University of Toronto

Jenny Li Zhang, University of British Columbia

Ping Zhang, University of Toronto

Tianyu Zhang, The Chinese University of Hong Kong

Editorial Staff

Managing Editor

Colin Braithwaite


Editorial Support Team

Amber Goldie

Carina Hackett


Past Editors

Past Editors

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

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 within 48 hours of payment.


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.



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

Author Declaration

Style Guide

Copyright Transfer Agreement


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 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 in Halifax, Nova Scotia.

Visit the CAR Conference page