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.

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


Partha Mohanram, University of Toronto


Deputy Editors-in-Chief

Khim Kelly, University of Central Florida

Linda Myers, The University of Tennessee, Knoxville


Consulting Editors

Yves Gendron, Université Laval

Michael Welker, Queen’s University



Christopher Agoglia, University of Massachusetts Amherst

Francois Brochet, Boston University

Daniel Cohen, Vanderbilt University

Gus De Franco, Tulane University

Elizabeth Demers, University of Waterloo

Alexander Edwards, University of Toronto

Anne Farrell, Miami University

Weili Ge, University of Washington

Omrane Guedhami, University of South Carolina

Phillip Lamoreaux, Arizona State University

Stephannie Larocque, University of Notre Dame

Scott Liao, University of Toronto

Hai Lu, University of Toronto

Matthew Lyle, Emory University

Raj Mashruwala, University of Calgary

Jeffrey Pittman, Memorial University of Newfoundland

Naomi Rothenberg, University of Alberta

Crawford Spence, King's College London

Anup Srivastava, University of Calgary

Jacob Thornock, Brigham Young University

Jennifer Tucker, University of Florida

Dushyantkumar Vyas, University of Toronto

Brian White, Cornell University

Donghui Wu, The Chinese University of Hong Kong


Editorial Board

Ana Albuquerque, Boston University

Kristian Allee, University of Arkansas

Marcia Annisette, York University

Hamilton Asay, University of Iowa

Vishal Baloria, University of Connecticut

Matt Bamber, York University

Andrew Bauer, University of Waterloo

Tim Bauer, University of Waterloo

Erik Beardsley, University of Illinois Urbana-Champaign

Darren Bernard, University of Washington

Jeremy Bertomeu, Washington University in St. Louis

Pietro Bianchi, Florida International University

Kenneth Bills, Michigan State University

Bradley Blaylock, The University of Oklahoma

Jennifer Blouin, University of Pennsylvania

Donna Bobek Schmitt, University of South Carolina

Samuel Bonsall, The Pennsylvania State University

Jan Bouwens, University of Amsterdam

Francesco Bova, University of Toronto

Marion Brivot, Université Laval

Jeffrey Burks, University of Notre Dame

Dmitri Byzalov, Temple University

Jeffrey Callen, University of Toronto

Eddy Cardinaels, Tilburg University

Mary Ellen Carter, Boston College

Pablo Casas-Arce, Arizona State University

Judson Caskey, University of California Los Angeles (UCLA)

Cory Cassell, University of Arkansas

Monika Causholli, University of Kentucky

Sandra Chamberlain, The University of British Columbia

Akash Chattopadhyay, University of Toronto

Feng Chen, University of Toronto

Xia Chen, Singapore Management University

Lin Cheng, China Europe International Business School

Stephanie Cheng, Tulane University

Jongwoon (Willie) Choi, University of Wisconsin–Madison

Brant Christensen, Brigham Young University

Dane Christensen, University of Oregon

Mahfuz Chy, University of Missouri

Roman Chychyla, University of Miami

James Chyz, The University of Tennessee, Knoxville

Shana Clor-Proell, Texas Christian University

Jenelle Conaway, George Mason University

Lauren Cunningham, The University of Tennessee, Knoxville

Asher Curtis, University of Washington

Derek Dalton, Clemson University

Masako Darrough, The City University of New York

Henri Dekker, Vrije Universiteit Amsterdam

Hemang Desai, Southern Methodist University

Aiyesha Dey, Harvard University

Mary Kate Dodgson, Northeastern University

Yiwei Dou, New York University

Michael Drake, Brigham Young University

Fei Du, University of Illinois at Urbana-Champaign

Sylvain Durocher, University of Ottawa

Frank Ecker, Frankfurt School of Finance & Management

Matthew Ege, Texas A&M University

Luminita Enache, University of Calgary

Vivian Fang, University of Minnesota

Krista Fiolleau, University of Waterloo

Annita Florou, Università Bocconi

Fabio Gaertner, University of Wisconsin–Madison

Pingyang Gao, The University of Hong Kong

Lisa Gaynor, University of South Florida

David Godsell, University of Illinois at Urbana-Champaign

Nathan Goldman, North Carolina State University

Isabella Grabner, WU (Vienna University of Economics and Business)

Emily Griffith, University of Wisconsin–Madison

Ryan Guggenmos, Cornell University

Lan Guo, Wilfrid Laurier University

Ilan Guttman, New York University

Nicholas Hallman, The University of Texas at Austin

Christie Hayne, University of Illinois at Urbana-Champaign

Darren Henderson, Wilfrid Laurier 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

Yu Hou, Queen's University

Andrew Imdieke, University of Notre Dame

Raffi Indjejikian, University of Michigan

Andrew Jackson, University of New South Wales

Karim Jamal, University of Alberta

Sudarshan Jayaraman, University of Rochester

Nicole Johnson, University of Oregon

Michael Jung, University of Delaware

Kiridaran Kanagaretnam, York University

Tony Kang, University of Nebraska–Lincoln

Urooj Khan, The University of Texas at Austin

Marcus Kirk, University of Florida

April Klein, New York University

Zachary Kowaleski, The University of Texas at Austin

Ranjani Krishnan, Michigan State University

Jake Krupa, Tulane University

Thomas Kubick, University of Nebraska-Lincoln

Eva Labro, The University of North Carolina at Chapel Hill

Stacie Laplante, University of Wisconsin–Madison

Volker Laux, The University of Texas at Austin

Joshua Lee, Brigham Young University

Melissa Lewis-Western, Brigham Young University

Bin Li, University of Houston

Bing Li, City University of Hong Kong

Chan Li, University of Kansas

Yue Li, University of Toronto

Theresa Libby, University of Central Florida

Ling Lisic, Virginia Polytechnic Institute and State University

Petro Lisowsky, Boston University

Henock Louis, The Pennsylvania State University

Maria Loumioti, The University of Texas at Dallas

Ross Lu, University of Waterloo

Daniel Lynch, University of Wisconsin–Madison

Guang Ma, McGill University

Michel Magnan, Concordia University

Eldar Maksymov, Arizona State University

Bertrand Malsch, Queen's University

Kevin Markle, Michigan State University

Stanimir Markov, The University of Texas at Dallas

Christina Mashruwala, University of Alberta

Susan McCracken, McMaster University

John McInnis, The University of Texas at Austin

Devan Mescall, University of Saskatchewan

Martin Messner, Universität Innsbruck

James (Robbie) Moon, Georgia Institute of Technology

Jan Mouritsen, Copenhagen Business School

James Myers, The University of Tennessee, Knoxville

Suresh Nallareddy, Duke University

Terry Neal, The University of Tennessee, Knoxville

Nathan Newton, Florida State University

Kara Obermire, Oregon State University

Gaizka Ormazabal, University of Navarra

Bugra Ozel, University of Texas at Dallas

Shailendra (Shail) Pandit, University of Illinois Chicago

Lee Parker, University of Glasgow

Andrea Pawliczek, University of Colorado Boulder

Bradley Pomeroy, University of Waterloo

Adam Presslee, University of Waterloo

MaryJane Rabier, Washington University in St. Louis

Vaughan Radcliffe, Western University

Abu Rahaman, University of Calgary

Nayana Reiter, University of Toronto

Gordon Richardson, University of Toronto

Michelle Rodrigue, Université Laval

Darren Roulstone, The Ohio State University

Saan Saiy, University of Waterloo

Steven Salterio, Queen’s University

Roy Schmardebeck, The University of Tennessee, Knoxville

Andrew Schmidt, North Carolina State University

Timothy Seidel, Brigham Young University

Mani Sethuraman, Cornell University

Cathy Shakespeare, University of Michigan

Ron Shalev, University of Toronto

Jae Yong Shin, Seoul National University

Zvi Singer, HEC Montréal

David Smith, RMIT University

Blake Steenhoven, Queen's University

Sarah Stein, Virginia Polytechnic Institute and State University

Hervé Stolowy, HEC Paris

Quinn Swanquist, The University of Alabama

Hongping Tan, McGill University

Hun-Tong Tan, Nanyang Technological University

Jane Thayer, Georgia Institute of Technology

Jie Tian, University of Waterloo

Xiaoli Tian, Georgetown University

Erin Towery, University of Georgia

Albert Tsang, The Hong Kong Polytechnic University

Brady Twedt, University of Oregon

Kevin Veenstra, McMaster University

Eija Vinnari, Tampere University

Aida Wahid, University of Toronto

Beverly Walther, Northwestern University

Dechun Wang, Texas A&M University

Elaine Wang, University of Massachusetts Amherst

Xue Wang, The Ohio State University

Yini Wang, University of Miami

Daniel Wangerin, University of Wisconsin–Madison

Kimberly Westermann, California Polytechnic State University

Benjamin Whipple, University of Georgia

Robert Whited, North Carolina State University

Heather Wier, University of Alberta

Brian Williams, Indiana University

Christopher Williams, University of Michigan

Ryan Wilson, University of Iowa

M.H. Franco Wong, University of Toronto

David Wood, Brigham Young University

Baohua Xin, University of Toronto

Minlei Ye, University of Toronto

Ira Yeung, The University of British Columbia

Tzachi Zach, The Ohio State University

Amy Zang, The Hong Kong University of Science and Technology

Rong Zhao, University of Calgary

Haiwen Zhang, University of Minnesota

Huai Zhang, Nanyang Technological University

Jenny Li Zhang, The University of British Columbia

Ning Zhang, Queen's University

Ping Zhang, University of Toronto

Tianyu Zhang, The Chinese University of Hong Kong

Yuan Zhang, The University of Texas at Dallas

Yuping Zhao, University of Houston

Wuyang Zhao, The University of Texas at Austin

Jian Zhou, University of Hawaii

Wei Zhu, University of Illinois at Urbana-Champaign

Aleksandra Zimmerman, Florida State University

Editorial Staff

Managing Editor

Sylvia Siemens


Editorial Support Team

Judy Tran

Carina Hackett

Sadie Hall

Judith Russell


Past Editors

Past Editors

Alan Webb (2020-2022)
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.

Beginning January 1, 2024, authors must make a declaration on the use of generative AI during the manuscript submission process, in accordance with the CAAA Journals’ Statement on the Use of Generative AI. 

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.

Terms & conditions (updated January 2024)

Reviewer fee waivers must be redeemed within 5 years from the date the first prompt review was completed, failing which the waiver shall be forfeited. Waivers have no monetary value and are not transferrable. CAR reserves the right to change the terms of its reviewer fee waivers program at any time. We will notify you of any changes by posting an updated version of this editorial policy, which changes shall take effect 30 days after the changes are posted. CAR also reserves the right to discontinue the reviewer fee waivers program at any time, including the right to cancel any eligibility for fee waivers that have not been redeemed at the time of discontinuation, with or without notice and without any liability. This Agreement will be governed by and construed and interpreted in accordance with the laws of Ontario and the applicable federal laws of Canada without giving effect to its conflict of law principles.


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.

As of January 1, 2024, authors must additionally declare the use of generative AI tools in the process of submitting a new manuscript. Please see the CAAA journals’ statement on the use of generative AI in preparing manuscripts for submission.

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.

Articles accepted for publication in CAR after August 9, 2023 (with the exception of conference papers) will be published in online-only format with no print edition of the journal routinely published beginning with the 2024 volume. This is a proactive move towards reducing the environmental impact of the production and distribution of printed copies and will allow the journal to invest in further innovation, digital development and sustainability measures. Published articles will continue to be published on Wiley Online Library and disseminated quickly through the journal’s broad network of indexing services. Articles will also continue to be discoverable through popular search engines such as Google. Anyone wishing to obtain a print copy of the issue in which their article is published may do so through a print-on-demand service. 





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

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2020-2022 Alan Webb

Download the reports in pdf:

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2023 CAR Annual Conference Video Recordings


2022 CAR Annual Conference Video Recordings

2021 CAR Annual Conference Video Recordings