Accounting and Finance

Article	Citations
Issue Information	159
	86
The effects of prevalence induced concept change on audit scepticism judgements	71
Non‐executive directors and corporate risk‐taking: Evidence from China	64
Disclosure regulation and incentive uncertainty	56
From natural language to accounting entries using a natural language processing method	48
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity	41
The value of communication: Evidence from in‐depth investor relations management data	36
Community social capital and financial reporting quality in nonprofits	34
Inquiry letter types, accountants' responses, and audit fees: Evidence from China	33
Exit as governance: The effect of stock liquidity on firm productivity	29
An investigation of CEO characteristics on firm performance	28
Economic Policy Uncertainty–Bank Risk Nexus: Cross‐Country Evidence	28
Does Common Ownership Affect the Value of Cash Holdings?	27
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals	26
Carbon emissions and abnormal cash holdings	22
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China	22
Issue Information	22
Open government data and firm value: A quasi‐natural experiment from China	21
Affect and reason in uncertain accounting settings: The case of capital investment appraisal	21
Top executive tournament incentives and corporate innovation output	21
Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China	21
Digital financial inclusion development, investment diversification, and household extreme portfolio risk	20
Short‐selling pressure and year‐over‐year MD&A modifications	20
Corporate reputation and hedging activities	19

Can CEO equity‐based compensation limit investment‐related agency problems?	19
Political ranking in hierarchy and receipt of a comment letter: Evidence from China	18
Does reputation matter? Evidence on spatial competition in China's bond market	18
The effect of non‐financial performance measures, organisational politics and political skill on job performance: Evidence from China	18
Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives	18
Strategic alliance, trust and accounting performance stability	17
Taken With a Grain of Salt: Earnings Forecasts From Narcissistic CEOs	17
Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes	17
Do acquiring firms achieve their mergers and acquisitions objectives? Evidence from Japan	16
The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China	16
Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand	16
Market sentiment to COVID‐19 and the Chinese stock market	16
Issue Information	16
Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud	16
Litigating crashes? Insights from security class actions	16
Addressing CSR Red Flags as a Strategic Response to Economic Policy Uncertainty	16
The impact of air pollution on financial reporting quality: evidence from China	15
CFOs’ audit experience and corporate disclosure quality: evidence from China	15
The rise of market power and firms' investment: Evidence from China	15
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China	15
The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system	15
Workforce diversity and financial statement readability	15
Issue Information	14
Does image sentiment of major public emergency affect the stock market performance? New insight from deep learning techniques	14
The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia	14
From red tape to innovation: How does municipal government financing reform affect corporate R&D activities?	14
The market value of cash holdings from related‐party sales: The role of source of cash flows	13
Asset redeployability and CEO inside debt	13
Does stock market liberalisation restrain corporate financialisation?	13
Volatility spillovers of cloud stocks: Evidence from China using the dynamic connectedness approach	13
Why does operating profitability predict returns? New evidence on risk versus mispricing explanations	13
Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China	13
Stock market liquidity and traditional sources of bank business	13
Financial statement comparability and audit pricing	13
Agnostic Fundamental Analysis via Machine Learning	12
Sustainable Supply Chain and Organisational Resilience: Evidence From China	12
Fintech and large banks for SME financing: Evidence from China	12
Earnings manipulation and similarity of annual report disclosure: Evidence from China	12
Cross‐asset time‐series momentum strategy: A new perspective	12
Accounting for waste: Waste reporting in Australian metals and mining companies	11
Managers' equity‐based compensation and soft‐talk management cash flow forecasts	11
Issue Information	11
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Issue Information	11
Executive individualism and the tone of firms' annual reports	11
Firm‐Level Trade Policy Uncertainty and Cost Stickiness: Evidence From a Large Language Model Approach	11
Time distance and mutual fund holding horizon: Evidence from a quasi‐natural experiment setting of high‐speed railway opening	11
Controlling Shareholder Share Pledging and Corporate Social Security Contributions in China	11
Love thy neighbour: Evidence from capital structure decisions	10
Broker and institutional investor short selling	10

Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support	10
The disciplinary role of unsuccessful takeovers and changes in corporate governance	10
The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China	10
Matters of concern and engaged research	10
The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles	10
An evaluation of the animal welfare accountability being demonstrated by global apparel companies	10
Examining the financial and commercial literacy of Australian Indigenous small business owners	10
Understanding short‐term price pressure from index reconstitutions: Evidence from the CSI 300	10
Deleveraging for talents: Human capital reliance and corporate leverage	9
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Heterogeneity in needs and purchases in Australian retirees	9
How do co‐shareholding networks affect negative media coverage? Evidence from China	9
Can asset‐backed securitisation reduce corporate leverage? Evidence from China	9
A study of cross‐border profit shifting channels: Evidence from Australia	9
‘Know when to fold 'em’: Policy uncertainty and acquisition abandonment	9
Systematic Risk Factors in China's Stock Market: A High‐Frequency PCA Approach	9
Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19	9
Difference of opinion among investors versus analysts	9
The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market	9
Diffusion of integrated reporting, insights and potential avenues for future research	8
The Nexus Between Self‐Efficacy and Professional Skills Development Among Accounting Students: Do Social and Cultural Factors Matter?	8
Judicial independence and earnings management	8
An empirical study of Chinese listed firms’ herd behaviour in cross‐border mergers and acquisitions	8
How management control systems can enable, constrain, and embed integrated reporting	8
Competition, liquidity creation and bank stability	8
Tail risk spillover of commodity futures markets	8
10‐K complexity, analysts' forecasts, and price discovery in capital markets	8
Major Customer Reliance and SG&A Cost Sensitivity	8
Covenant violation and operational efficiency	8
Do ties still bind? Analyst behaviour after financial restatements	8
Does executive accountability enhance risk management and risk culture?	8
Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options	8
Institutional attention and investment efficiency	8
CEO political ideology and risk factor disclosure	8
The value of personal professional financial advice to clients: A systematic quantitative literature review	8
The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions	8
Political incentives and corporate income tax: Evidence from China	8
Green credit policy and corporate cash holdings: Evidence from China	8
Retail Investors' Environmental Attention and Green Innovation—Evidence From Interactive Platforms	8
The effect of capital and labour distortion on innovation	7
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The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity	7
IPO Breaking Anomaly in China: A Prospectus‐Based Textual Analysis	7
Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China	7
Vintage capital and trade credit	7
Economic Value Added in performance measurement: A simulation approach and empirical evidence	7
The leaders' shadow: Excessive information spillover in the Chinese stock market	7
Control strategies for impactful exits in impact private equity firms	7
Self‐sacrifice or empty symbolism: A study of $1 CEOs	7
Creditor litigation and corporate innovation: Evidence from China	7
Dialect Distance and Venture Capital Risk‐Taking: Evidence From China	7
Stock market liquidity during crisis periods: Australian evidence	7
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Bank FinTech and corporate disclosure: Evidence from China	7
The use of digital footprints in the US mortgage market	7
IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity	7
Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective	7
Motivations Behind Companies' Riding the Wave on Interactive Platforms: From the Perspective of Insider Share Reductions	7
Beggars cannot be choosers? Legitimacy deficiency and the use of trade credit by family firms	7
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The spillover effects of managers' evasiveness: Evidence from earnings communication conferences	6
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern	6
Are investments in material corporate social responsibility issues a key driver of financial performance?	6
Vale Emeritus Professor Francis (Frank) James Finn	6
Government provided rating, alleviation of financial constraints, and corporate investment	6
Information asymmetry, policy shocks, and international equity investment: Evidence from the anti‐corruption campaign in China	6
Higher‐order moments and asset pricing in the Australian stock market	6
The impact of organisation capital on inventory efficiency	6
The unintended consequence of financial statement comparability: evidence from managerial learning practices	6
Production similarity and the cross‐section of stock returns: A machine learning approach	6
Timing the factor zoo via deep learning: Evidence from China	6
Accounting and social capital: A review and reflections on future research opportunities	6
Corporate sexual orientation equality and carbon emission	6
Pandemic shock, debt maturity structure and corporate performance	5
ASX small firm/microcap listings: the IPO ‘Pop’ and two decades of subsequent returns	5
Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture	5
Initial public offering, corporate innovation and total factor productivity: Evidence from China	5
Typhoon strikes, political costs and earnings management	5
Issue Information	5
Too transparent for signalling? A global analysis of bond issues by property companies	5

Equity incentive plans and R&D investment manipulation: evidence from China	5
Board interlocks, career prospects and corporate social responsibility	5
The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective	5
Corporate inversion, cost of equity and ineffective tax reform	5
Group budget‐based bonus scheme and group cooperation: The role of social value orientation, goal alignment, and group identity	5
Long term trends in non‐audit fees and audit quality: New evidence based on going concern opinions and financial restatements	5
Issue Information	5
Global Compact, Global Reach: Sustainability Engagement and MNEs' Internationalisation	5
Scorecards, gateways and rankings: remuneration and conduct in financial services	5
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Does digital transformation drive more comment letters?	5
CEO organizational identification and corporate innovation investment	5
Are auditors insulated to positive client news? Evidence from audit fees and going‐concern opinions	5
Employer ratings in social media and firm performance: Evidence from an explainable machine learning approach	5
Corporate governance, blockholders, and financial distress: Global evidence	5
Cultural tightness–looseness and inter‐regional mergers and acquisitions: Evidence from China	4
Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management	4
Speculative trading preferences of retail investor birth cohorts	4
Institutional investors' corporate site visits and resource extraction: Evidence from China	4
Information asymmetry, regulatory inquiry, and company mergers and acquisitions: evidence from Shenzhen Stock Exchange comment letters	4
The ASC 606 standard, revenue informativeness, and analysts forecast quality	4
We are advertis’d by our loving friends: CEO‐connected directors	4
Mutual fund activism and corporate innovation: Evidence from China	4
Country environmental, social and governance performance and economic growth: The international evidence	4
The vanishing searches and audit fees: Evidence from Google's withdrawal from China	4
Information, sentiment, and margin trading of Chinese stock market	4
Sampling error and the joint estimation of imputation credit value and cash dividend value	4
Does Regulatory Attention Towards Trading Manipulation Curb Stock Price Volatility?	4
Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?	4
How does green finance policy affect firms' pro‐environmental mergers and acquisitions?	4
12 years of integrated reporting: A review of research	4
Female executive leadership and corporate social responsibility	4
The power of crowds: can minority shareholder activism promote management earnings forecast accuracy	4
More on the relationship between interdisciplinary accounting research and citation impact	4
Aggregate analyst characteristics and forecasting performance	4
Does innovation matter for asymmetric cost behaviour? Evidence from forward citations to the patents	4
Liquidity ratios and corporate failures	4
Stock market reactions to US Consumer Product Safety Commission enforcement actions	4
Media abnormal tone and cross section of stock returns: Evidence from China	4
Environmental Engagement: An Effective Way in Mitigation of Firms' Litigation Risks in China	4
Can oil be used as an alternate asset for investment? Unveiling new insights using the NARDL model incorporating structural breaks	4
Cryptocurrency as an alternative inflation hedge?	4
ESG Rating Uncertainty and Excess Cash Holdings: Evidence From China	4
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Corporate fraud and independent director's re‐appointment: Information hypothesis or favouritism hypothesis?	4
Investor sentiment and mutual fund flow‐performance sensitivity: Evidence from China	4
CEO social capital, business environment, and the level of corporate risk‐taking in China	4
The flow‐performance puzzle: Insights from passive and active ETFs	4
Can digital transformation decrease the debt concentration?	4
The crowding‐out effects of innovation information disclosure on peers' innovation: Evidence from innovation‐driven M&As in China	3
The Effect of a Politically Connected Supervisory Board and Disclosure of Ultimate Shareholders' Identity on the Principal–Principal Conflict	3
Residuals from two‐step research designs	3
The financial resource curse: Interest rate deregulation and firms' shadow banking activities	3
ESG‐oriented analysts and corporate green innovation	3
How Does Big Data Analytics Impact Accounting Manipulation?	3
Investment centre manager's multiperiod fairness perceptions and intertemporal dependency	3
Does increased broadband internet penetration improve the quality of investors' information about local firms?	3
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Fair values in extreme markets	3
Collaborative inter‐organisational relationships and management control change	3
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Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of SEC guidelines	3
Geographic strategies in mergers and acquisitions by financial institutions	3
Erratum	3
Board busyness and corporate payout: are all busy directors the same?	3
Digital Gains: FinTech Development and Labour Share	3
Non‐GAAP earnings reporting following going‐concern opinions	3
Optimal capital structure with supplier market power	3
The effect of auditor litigation risk on analyst coverage decisions: Evidence from a quasi‐experiment	3
Multiple large shareholders and ESG performance: Evidence from the cost‐sharing and resource‐provision view	3
Labour marketisation level and corporate labour investment efficiency: Evidence from China	3
Does corporate digitalisation moderate real earnings management?	3
Issue Information	3
Carbon assurance: Does it have an impact on credit ratings?	3
An examination of the characteristics versus covariance debate for contemporary asset‐pricing models: Australian evidence	3
The impact of post‐retirement financial market participation on retirement income sufficiency in Australia	3
ESG, financial constraint and financing activities: A study in the Chinese market	3
Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?	3
Issue Information	3
CEO inside debt and the acquisition of private targets	3
Business strategy and CEO pay duration	3
Cultural diversity and Indigenous participation on Australian corporate boards: Harder but better decisions	3
Does increased monitoring enhance the credibility of financial reports? Evidence of auditing semi‐annual financial statements	3
Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour	3
Market Crash Risk and the Cross‐Section of Stock Returns: Evidence in China	3
Corporate transparency among government suppliers: Implications for firm valuation	3
CEO Narcissism and Linguistic Complexity in Earnings Conference Calls	3
Greenwashing: A systematic literature review	3
Investigating proxies for retail investor attention in financial markets	3
A cross‐cultural study of ESG impact on corporate performance and equity	3
Win by defence: The impact of defensive trademarks on corporate innovation	3
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Does bank digitalisation reduce corporate agency costs? Evidence from China	3
CFOs With Audit Firm Working Experience and Corporate Risk‐Taking	3
The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour	3