Accounting and Finance

Article	Citations
Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement	79
Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour	65
Corporate governance and carbon performance: role of carbon strategy and awareness of climate risk	58
Top executives’ early‐life experience and financial disclosure quality: impact from the Great Chinese Famine	54
COVID‐19 impact, sustainability performance and firm value: international evidence	53
Rethinking capital structure decision and corporate social responsibility in response to COVID‐19	46
Does economic policy uncertainty raise corporate precautionary cash holdings? Evidence from China	45
Carbon disclosure: a systematic literature review	39
Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives	36
How managers use culture and controls to impose a ‘996’ work regime in China that constitutes modern slavery	32
Accounting conservatism and firm performance during the COVID‐19 pandemic	31
A review and synthesis of contemporary sustainability accounting research and the development of a research agenda	30
Economic policy uncertainty exposure and earnings management: evidence from China	29
Real earnings management: A review of the international literature	27
The power of crowds: can minority shareholder activism promote management earnings forecast accuracy	25
Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment	24
Employee quality and audit fee: evidence from China	23
COVID‐19, public attention and the stock market	23
Trust and the value of CSR during the global financial crisis	23
Environmental Kuznets curve bibliographic map: a systematic literature review	22
Impact investing in social sector organisations: a systematic review and research agenda	22
Short selling and labor investment efficiency: evidence from the Chinese stock market	21
CEO decision horizon and corporate R&D investments: an explanation based on managerial myopia and risk aversion	21
Innovation, external technological environment and the total factor productivity of enterprises	21
The effect of COVID‐19 on the global stock market	21

Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data	21
Tax avoidance and firm risk: evidence from China	20
Risk contagion of global stock markets under COVID‐19:A network connectedness method	20
Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China	20
No more excuses! Performance of ESG‐integrated portfolios in Australia	19
Does lesbian and gay friendliness pay off? A new look at LGBT policies and firm performance	18
The governance role of institutional investors in management compensation: evidence from China	18
Does internal information quality impact corporate cash holdings? Evidence from China	18
Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020	18
Archival research on audit partners: assessing the research field and recommendations for future research	18
Does family ownership always reduce default risk?	17
Political embeddedness and firms’ choices of earnings management strategies in China	17
Corporate reputation risk and cash holdings	17
Social trust and the speed of corporate leverage adjustment: evidence from around the globe	16
Financial slack, institutional shareholding and enterprise innovation investment: evidence from China	16
Sixty years of Accounting & Finance: a bibliometric analysis of major research themes and contributions	15
Internal governance and innovation	15
CEO religious university affiliation and financial reporting quality	15
Female executive leadership and corporate social responsibility	14
Share pledging and financial constraints in China	14
The impact of institutional investors on ESG: Evidence from China	14
A critical examination of the use of research templates in accounting and finance	14
Does positive CSR increase willingness to invest in a company based on performance? The incremental role of combined assurance	13
Boardroom gender diversity and CEO pay deviation: Australian evidence	13
Financial statement comparability and managers’ use of corporate resources	13
Is there a trade‐off between environmental performance and financial resilience? International evidence from the subprime crisis	13
On the resilience of Australian public universities: why our institutions may fail unless vice‐chancellors rethink broken commercial business models	13
Do social media constrain or promote company violations?	13
Can non‐executive equity incentives reduce internal control ineffectiveness? Evidence from China	13
Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach	13
Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia	13
Does policy uncertainty of the blockchain dampen ICO markets?	12
Lifting the numbers game: identifying key input variables and a best‐performing model to detect financial statement fraud	12
Does board gender diversity reduce ‘CEO luck’?	12
Behavioural portfolio theory revisited: lessons learned from the field	12
Digital financial inclusion development, investment diversification, and household extreme portfolio risk	12
Different is better: how unique initial coin offering language in white papers enhances success	12
Do capital expenditures influence earnings performance: Evidence from loss‐making firms	12
Determinants of accounting students’ undergraduate learning satisfaction	12
Institutional investors’ information seeking and stock price crash risk: nonlinear relationship based on management’s opportunistic behaviour	11
Stakeholder and merger and acquisition research: a structured literature review	11
Environmental, social, and governance integration: the case of microfinance institutions	11
Effects of integrating CSR information in financial reports on investors’ firm value estimates	11
Managerial risk appetite and asymmetry cost behavior: evidence from China	11
Culturally diverse board and corporate innovation	11
Testing cause‐and‐effect relationships within a balanced scorecard	10
Fintech business and firm access to bank loans	10
Accounting and social capital: A review and reflections on future research opportunities	10
Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence	10
Financial reporting and corporate innovation: a review of the international literature	10

MD&A readability, auditor characteristics, and audit fees	10
Indigenous sustainable finance as a research field: A systematic literature review on indigenising ESG, sustainability and indigenous community practices	10
Corporate green innovation and stock liquidity in China	10
The effect of stock liquidity on investment efficiency under financing constraints and asymmetric information: Evidence from the United States	9
Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters	9
Recovery from Covid‐19 towards a low‐carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages	9
Gender, ethnicity and stock liquidity: evidence from South Africa	9
Corporate social responsibility and information flow	9
CEO overconfidence and the tone of press release	8
Saving or tunnelling: value effects of tax avoidance in Chinese listed local government‐controlled firms	8
What accounting standards were the cause of enforcement actions following IFRS adoption?	8
Effective teaching, student engagement and student satisfaction during the Covid‐19 pandemic: Evidence from business students' qualitative survey evaluations	8
Gambling and marketing: a systematic literature review using HistCite	8
Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?	8
Pitching research for engagement and impact: a simple tool and illustrative examples	8
Access to finance and SMEs’ trade credit: evidence from a regression discontinuity design	8
Top executive tournament incentives and corporate innovation output	8
Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China	8
Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance	8
Stock market liberalisation and corporate cash holdings: evidence from China	8
State‐owned capital and corporate social responsibility of private‐holding companies: evidence from China	8
The future of work: a systematic literature review	8
The impact of air pollution on financial reporting quality: evidence from China	8
Does corruption shape firm centralisation? Evidence from state‐owned enterprises in China	8
The COVID‐19 pandemic: shocks to human capital and policy responses	8
Does compliance with Green Bond Principles bring any benefit to make G20’s ‘Green economy plan’ a reality?	8
The effect of board of directors’ expertise and tax avoidance on corporate debt	8
The relationship between responsible financial behaviours and financial wellbeing: The case of buy‐now‐pay‐later	7
How do key audit matter characteristics combine to impact financial statement understandability?	7
CEO inside debt and the acquisition of private targets	7
An integrated theory of the firm approach to environmental, social and governance performance	7
How do employees learn from performance measures? Evidence from a local government entity	7
Attracting accounting and finance graduate talent – beyond the Big Four	7
Positive tone and initial coin offering	7
Equity incentive plans and R&D investment manipulation: evidence from China	7
Corporate tax effects of economic policy uncertainty	7
Drought risk and capital structure dynamics	7
Are investments in material corporate social responsibility issues a key driver of financial performance?	6
Practice makes perfect? The effect of CEO and director experience on acquisition performance	6
Impact of IFRS adoption on audit pricing: evidence from audit hours and unit audit price in the Korean audit market	6
Risk of holding stocks with liquidity sensitive to market uncertainty: evidence from China	6
Information asymmetry, regulatory inquiry, and company mergers and acquisitions: evidence from Shenzhen Stock Exchange comment letters	6
The labour surplus and COVID‐19: the outlook for Chinese migrant low‐skilled workers	6
Does stock market liberalisation restrain corporate financialisation?	6
The impact of CSR performance and CSR disclosure readability on investors’ earnings estimates	6
Digital financial inclusion and investment diversification: Evidence from China	6
Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?	6
The effects of reporting frameworks and a company’s financial position on managers’ willingness to invest in corporate social responsibility projects	6
12 years of integrated reporting: A review of research	6
Intra‐industry spill‐over effect of default: Evidence from the Chinese bond market	6
Corporate carbon assurance and the quality of carbon disclosure	6
Firm‐level political risk and Shari’ah compliance: equity capital cost and payouts policy	6
Patenting activity or innovative originality?	6
The impact of managerial discretion on fair value information in the Australian agricultural sector	6
Does science–industry cooperation policy enhance corporate innovation: Evidence from Chinese listed firms	6
Does female participation in strategic decision‐making roles matter for corporate social responsibility performance?	6
The impact of learner engagement on performance outcomes: a longitudinal study in accounting education	6
From self‐entertainment to being appreciated: how does social media transfer talent to business?	6
Board reforms and the cost of equity: International evidence	5
Migrant entrepreneurs and firm innovation	5
Effect of severe litigation and bank connection on bank financing in China	5
The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective	5
CEO inside debt holdings and trade credit	5
The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia	5
The value relevance of fair value and historical cost measurements during the financial crisis	5
Does information asymmetry predict audit fees?	5
Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi‐natural experiment in China	5
Implementation costs of IFRS 9 for non‐financial firms: evidence from China	5
The role of accounting quality in corporate liquidity management	5
Accounting for waste management: a study of the reporting practices of the top listed Indian companies	5
Corporate sustainability, earnings persistence and the association between earnings and future cash flows	5
Audit pricing and corporate whistleblower governance: evidence from Australian financial firms	5
Do females on boards affect acquisition outcomes and target selection: a replication and extension of Levi, Li and Zhang (2014)	5
CFOs’ audit experience and corporate disclosure quality: evidence from China	5
The effect of capital and labour distortion on innovation	5
The impact of cost stickiness on financial reporting: evidence from income smoothing	5
… More on the use of research templates	5
The impact of IFRS 10 on consolidated financial reporting	5
Performance measurement systems and client performance in fee‐generating not‐for‐profit human service organisations	5
Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China	5

Media coverage of industry and the cross‐section of stock returns	5
Employee disclosures in the grocery industry before the COVID‐19 pandemic	5
New Zealand whole milk powder options	5
A visualisation approach for pitching research	5
Distracted institutional investors and audit risk	5
Modelling of Chinese corporate bond default – A machine learning approach	5
Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality	5
Do local social norms affect investors’ involvement in social activism? Revisiting the case of US institutional investors	5
Timing the factor zoo via deep learning: Evidence from China	4
CEO pay disparity, takeover premiums and bidder performance in Australia: efficient contracting or managerial power?	4
Can CEO equity‐based compensation limit investment‐related agency problems?	4
The ethics of climate change: a systematic literature review	4
Impact of product market competition on real activity manipulation: Moderating role of managerial ability	4
The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions	4
How does independent directors’ reputation influence pay‐for‐performance? Evidence from China	4
CEO organizational identification and corporate innovation investment	4
Self‐interested board of director and stock price crash risk in loss‐making firms	4
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China	4
Awe culture and corporate social responsibility: Evidence from China	4
Shorting costs and profitability of long–short strategies	4
How do firms learn? Evidence from corporate cash holdings during the COVID‐19 pandemic	4
Investor feedback: impact on analyst biases and investor critical evaluation	4
Tunnelling in asset‐injecting private placements: evidence from China	4
Corporate innovation and future earnings: does early patent disclosure matter?	4
An investigation of CEO characteristics on firm performance	4
Follow friends to invest: evidence from the information role of weak ties	4
Proprietary costs and the choice of hard and soft greenhouse gas emissions’ disclosure	4
How does regret affect investor behaviour? Evidence from Chinese stock markets	4
The impact of voluntary capital adequacy disclosure on bank lending and liquidity creation	4
The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system	4
Is the extractive industries standard still fit for purpose?	4
Does causally linking nonfinancial measures influence investors' use of management’s disclosures of nonfinancial information?	4
Economic uncertainty and Australian stock returns	4
Diffusion of integrated reporting, insights and potential avenues for future research	4
Do ETF flows increase market efficiency? Evidence from China	4
Cost stickiness and stock price crash risk	4
The primacy of ethics in the provision of financial advice	4
Audit partner rotation and negative information hoarding: evidence from China	4
Rating shopping: evidence from the Chinese corporate debt security market	4
The impact of internal and external factors on the relationship between information opacity and open‐market repurchases	4
Cognitive functioning, financial literacy, and judgment in older age	3
Grabbing hand or financial constraint mitigation effect? A reexamination of the relationship between institutional development and cash holdings	3
Does credit rating conservatism matter for corporate tax avoidance?	3
Corporate social responsibility and litigation risk: Evidence from securities class action lawsuits	3
Publication records of Australian accounting and finance faculty promoted to full professor, set within an international context	3
Banking structure change and corporate innovation: evidence from Chinese city‐branch data	3
Does just‐in‐time adoption have an impact on corporate innovation: evidence from China	3
CEO cultural background and corporate cash holdings	3
Industry momentum: an exchange‐traded funds approach	3
Leverage deviation from the target debt ratio and leasing	3
Estimation of a term structure model of carbon prices through state space methods: The European Union emissions trading scheme	3
Messages in online stock forums and stock price synchronicity: Evidence from China	3
Predicting new cases of COVID‐19 and the application to population sustainability analysis	3
ASX small firm/microcap listings: the IPO ‘Pop’ and two decades of subsequent returns	3
The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour	3
The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity	3
An empirical study of Chinese listed firms’ herd behaviour in cross‐border mergers and acquisitions	3
Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China	3
The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market	3
Do checks on bureaucrats improve firm value? Evidence from a natural experiment	3
Order imbalance and stock returns: New evidence from the Chinese stock market	3
Local versus foreign analysts' forecast accuracy: does herding matter?	3
Media attention to locations and the cross‐section of stock returns	3
Initial public offering, corporate innovation and total factor productivity: Evidence from China	3
Speed of adjustment towards target leverage: evidence from a quantile regression analysis	3
Share‐loan pledging and relaxation of share‐repurchase restrictions in China	3
Meta‐analysis of the impact of financial constraints on firm performance	3
Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China	3
Green credit policy and corporate cash holdings: Evidence from China	3
The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia	3
The impact of board ethnic diversity on executive pay‐to‐performance sensitivity: Australian evidence	3
Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management	3
Governance of tunnelling in developing countries: evidence from Bangladesh	3
Information linkages among National, NSW, VIC, and QLD real estate markets in Australia	3
Matters of concern and engaged research	3
Analysts' knowledge structure and performance	3
The use of digital footprints in the US mortgage market	2
We are advertis’d by our loving friends: CEO‐connected directors	2
Levered and inverse VIX ETP option contract adjustments: No harm, no foul?	2
Earnings momentum meets short‐term return reversal	2
The foreign experience and investment performance of venture capitalists	2
Former auditors on the audit committee and earnings management: Evidence from African banks	2
Institutional trading in stock market anomalies in Australia	2
Fixed investment or financial assets investment: Evidence from political uncertainty in China	2
Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation	2
Institutional ownership and liquidity commonality: evidence from Australia	2
Effects of disclosed audit sanctions on audit firm’s market share in Italy and Spain	2
How does credit information sharing affect trade credit? Evidence from China	2
Short‐selling pressure and year‐over‐year MD&A modifications	2
Improving small and medium‐size enterprise performance: Does working capital management enhance the effectiveness of financial inclusion?	2
Business strategy, cash holdings, and dividend payouts	2
How management control systems can enable, constrain, and embed integrated reporting	2
Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE	2
Motivating unrewarded task performance: The dual effects of incentives and an organisational value statement in a discretionary task setting	2
Interim CEO and corporate long‐term investment: evidence from China	2