Contemporary Accounting Research (CAR)

The premier research journal of the CAAA, CAR reflects the worldwide intellectual diversity in accounting research. Ranked on the FT 50 list of top business journals and ranked fourth on Google Scholar's list of top accounting journals, CAR retained its A* rating on the Australian Business Deans Council Journal Quality List in 2019. CAR's 2020 two-year Impact Factor is 3.543, and its 2020 CiteScore is 4.30.

Virtual Special Issue now available “Corporate Governance”. This Virtual issue contains seven studies at the intersection of corporate governance and accounting recently published in CAR. Open access until March 28, 2021. Corporate Governance: Contemporary Accounting Research (

CAR article wins 2021 Notable Contribution to Audit Literature Award for the American Accounting Association’s Audit Section. “Auditors’ Experiences of Corporate Governance in the Post-Sarbanes Oxley Era," by Cohen (Boston College), Krishnamoorthy (Northeastern University) and Wright(Northeastern University). Corporate Governance in the Post‐Sarbanes‐Oxley Era: Auditors’ Experiences* - COHEN - 2010 - Contemporary Accounting Research - Wiley Online Library

Beginning May 1, 2020, with the strong support of our team of Editors, CAR implemented a reviewer recognition program. The purpose of the program is to annually recognize reviewers, nominated by the Editors, who regularly perform exceptionally high quality and timely reviews. CAR has a long-standing tradition of providing thoughtful and constructive reviews, so to receive recognition under this program is a very noteworthy accomplishment. Of the 866 individuals who submitted high quality reviews for the 12-month period ending April 30, 2022, the 20 listed below were selected by the Editors as being especially worthy of receiving recognition. Congratulations and thank-you to each of them!

  • Bradley Blaylock, The University of Oklahoma
  • Christoph Feichter, WU Vienna
  • Daniele Macciocchi, University of Miami
  • Erik Beardsley, University of Illinois
  • Fabio Gaertner, University of Wisconsin–Madison
  • Henri Guénin, Université Laval
  • Jeffrey Burks, University of Notre Dame
  • Kara Obermire, Oregon State University
  • Kyonghee Kim, Michigan State University
  • Lin Cheng, China Europe International Business School
  • Nate Newton, Florida State University
  • Prabhu Sivabalan, University of Technology Sydney
  • Richard Crowley, Singapore Management University
  • Ryan Guggenmos, Cornell University
  • Sara Toynbee, The University of Texas at Austin
  • Sarah Stein, Virginia Polytechnic Institute and State University
  • Stacie Kelley Laplante, University of Wisconsin–Madison
  • Stephannie Larocque, University of Notre Dame
  • Sunhwa Choi, Seoul National University
  • Tzachi Zach, The Ohio State University


In 2021, we were pleased to process in excess of 600 submissions to the journal and conference.

Who We Are

Editorial Board


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



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

Daniel Cohen, Texas A&M 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

Pietro Bianchi, Florida International University

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

Marion Brivot, Université Laval

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

Lin Cheng, University of Arizona

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

Elizabeth Demers, University of Waterloo

Hemang Desai, Southern Methodist University

Aiyesha Dey, Harvard University

Mary Kate Dodgson, Northeastern 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

Krista Fiolleau, University of Waterloo

Annita Florou, Bocconi University

Lisa Gaynor, University of South Florida

Weili Ge, University of Washington

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

Nicole Bastian Johnson, University of Oregon

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

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

Tong Lu, University of Houston

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

Donna Bobek Schmitt, University of South Carolina

Timothy Seidel, Brigham Young University

Cathy Shakespeare, University of Michigan

Ron Shalev, University of Toronto

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

Xue Wang, Ohio State 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

Jennifer Winchel, University of Virginia

Donghui Wu, Chinese University of Hong Kong

Xi Wu, Central University of Finance and Economics

Minlei Ye, University of Toronto

Karla Zehms, University of Wisconsin–Madison

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

Wei Zhu, University of Illinois at Urbana-Champaign


Editorial Staff

Managing Editor

Sylvia Siemens


Editorial Support Team

Judy Tran

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

Waivers are non-transferable, not valid for previous submissions, and not eligible for refund in the instance a manuscript is desk-rejected. 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 for invitations issued between March 26, 2020 and December 31, 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

Data Integrity and Code Sharing Policy

Verification of Ethics Approval for Research Involving Human Participants

Author Declaration

Style Guide

Copyright Transfer Agreement*

*For articles accepted for publication in CAR after January 1, 2021, corresponding authors will receive an email from Wiley Author Services requesting a completed copyright license.





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:

2020-2022 Alan Webb

Download the reports in pdf:

 Submit a Paper Pay Submission Fee


CAR Annual Conference

CAR hosts an annual invitation-only Conference. Please see the conference webpage for 2022 event details.


2022 CAR Annual Conference Video Recordings

2021 CAR Annual Conference Video Recordings