Accounting and Finance

Article	Citations
Issue Information	104
	83
The effects of prevalence induced concept change on audit scepticism judgements	78
Community social capital and financial reporting quality in nonprofits	64
Regulatory Price Restrictions, Audit Fees and Audit Outcomes: Evidence From Audit Fee Regulation No. 196 in China	52
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals	44
Exit as governance: The effect of stock liquidity on firm productivity	38
From natural language to accounting entries using a natural language processing method	33
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity	33
Non‐executive directors and corporate risk‐taking: Evidence from China	31
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China	30
Inquiry letter types, accountants' responses, and audit fees: Evidence from China	30
Does Common Ownership Affect the Value of Cash Holdings?	29
Economic Policy Uncertainty–Bank Risk Nexus: Cross‐Country Evidence	29
Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China	27
The value of communication: Evidence from in‐depth investor relations management data	27
Carbon emissions and abnormal cash holdings	27
Issue Information	26
Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives	25
Corporate reputation and hedging activities	25
The Lifecycle of Typical IPOs: The Characteristics of Surviving Firms	25
Taken With a Grain of Salt: Earnings Forecasts From Narcissistic CEOs	24
Government‐Initiated Corporate Social Responsibility and R&D Expenditure Stickiness: Evidence From the Targeted Poverty Alleviation Campaign	24
Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud	23
Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes	21

Political ranking in hierarchy and receipt of a comment letter: Evidence from China	21
Technology Equity and Enterprise Innovation—Perspectives on Entire Innovation Chain	21
The effect of non‐financial performance measures, organisational politics and political skill on job performance: Evidence from China	21
Does reputation matter? Evidence on spatial competition in China's bond market	21
Strategic alliance, trust and accounting performance stability	19
Dual Holders and Corporate Tax Policies	19
Affect and reason in uncertain accounting settings: The case of capital investment appraisal	19
Do acquiring firms achieve their mergers and acquisitions objectives? Evidence from Japan	19
Open government data and firm value: A quasi‐natural experiment from China	19
The rise of market power and firms' investment: Evidence from China	18
Market sentiment to COVID‐19 and the Chinese stock market	18
Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand	18
Issue Information	18
Workforce diversity and financial statement readability	18
The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system	17
Do Sustainability Assurance Practices Address the Greenwashing Concerns of Regulators	17
Accounting‐Driven Losses and Trade Credit	17
Litigating crashes? Insights from security class actions	17
Toward an Integrated Framework With Corporate Culture for Financial Fraud Detection in China’s A‐Share Market	16
Addressing CSR Red Flags as a Strategic Response to Economic Policy Uncertainty	16
CFOs’ audit experience and corporate disclosure quality: evidence from China	16
Does image sentiment of major public emergency affect the stock market performance? New insight from deep learning techniques	15
Issue Information	15
The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China	15
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China	15
Cross‐asset time‐series momentum strategy: A new perspective	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	14
Agnostic Fundamental Analysis via Machine Learning	14
Why does operating profitability predict returns? New evidence on risk versus mispricing explanations	14
Accruals Management to Meet or Beat Earnings Performance of Peer Firms	13
Financial statement comparability and audit pricing	13
An Instrumented Principal Component Analysis Factor Model for Chinese Equity Options Returns	13
Asset redeployability and CEO inside debt	13
Who Deserves the Credit for Lower Unemployment? Structural Monetary Policy Tools and Corporate Labour Employment in China	12
Fintech and large banks for SME financing: Evidence from China	12
Sustainable Supply Chain and Organisational Resilience: Evidence From China	12
Volatility spillovers of cloud stocks: Evidence from China using the dynamic connectedness approach	12
Accounting for waste: Waste reporting in Australian metals and mining companies	12
Financial Statement Fraud Detection by Integrating Supervisory Punishment Reports Into Machine Learning Methods: Evidence From China	12
Earnings manipulation and similarity of annual report disclosure: Evidence from China	12
Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China	12
Managers' equity‐based compensation and soft‐talk management cash flow forecasts	11
Systematic Risk Factors in China's Stock Market: A High‐Frequency PCA Approach	11
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Is Corporate Bond Market (In)attentive to Earnings News on Busy Reporting Days?	11
Matters of concern and engaged research	11
Time distance and mutual fund holding horizon: Evidence from a quasi‐natural experiment setting of high‐speed railway opening	11
Love thy neighbour: Evidence from capital structure decisions	11
Executive individualism and the tone of firms' annual reports	10

The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China	10
The disciplinary role of unsuccessful takeovers and changes in corporate governance	10
Firm‐Level Trade Policy Uncertainty and Cost Stickiness: Evidence From a Large Language Model Approach	10
Broker and institutional investor short selling	10
Examining the financial and commercial literacy of Australian Indigenous small business owners	10
An evaluation of the animal welfare accountability being demonstrated by global apparel companies	10
10‐K complexity, analysts' forecasts, and price discovery in capital markets	9
Judicial independence and earnings management	9
Major Customer Reliance and SG&A Cost Sensitivity	9
Physical Climate Change Risk and Corporate Cost Stickiness: Evidence From China	9
Understanding short‐term price pressure from index reconstitutions: Evidence from the CSI 300	9
Can asset‐backed securitisation reduce corporate leverage? Evidence from China	9
Covenant violation and operational efficiency	9
Heterogeneity in needs and purchases in Australian retirees	9
Has Accounting Really Lost Its Value Relevance?	9
The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles	9
Institutional attention and investment efficiency	9
The Nexus Between Self‐Efficacy and Professional Skills Development Among Accounting Students: Do Social and Cultural Factors Matter?	9
Difference of opinion among investors versus analysts	9
Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19	9
Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support	9
Issue Information	9
Controlling Shareholder Share Pledging and Corporate Social Security Contributions in China	9
CEOs' Internal Connections and Corporate Tax Avoidance	8
Deleveraging for talents: Human capital reliance and corporate leverage	8
The value of personal professional financial advice to clients: A systematic quantitative literature review	8
Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options	8
CEO political ideology and risk factor disclosure	8
How do co‐shareholding networks affect negative media coverage? Evidence from China	8
Diffusion of integrated reporting, insights and potential avenues for future research	8
‘Know when to fold 'em’: Policy uncertainty and acquisition abandonment	8
A study of cross‐border profit shifting channels: Evidence from Australia	8
The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market	8
Tail risk spillover of commodity futures markets	8
Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective	8
Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings	7
Beggars cannot be choosers? Legitimacy deficiency and the use of trade credit by family firms	7
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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
Do ties still bind? Analyst behaviour after financial restatements	7
Retail Investors' Environmental Attention and Green Innovation—Evidence From Interactive Platforms	7
The use of digital footprints in the US mortgage market	7
IPO Breaking Anomaly in China: A Prospectus‐Based Textual Analysis	7
Creditor litigation and corporate innovation: Evidence from China	7
Control strategies for impactful exits in impact private equity firms	7
Competition, liquidity creation and bank stability	7
Bank FinTech and corporate disclosure: Evidence from China	7
How management control systems can enable, constrain, and embed integrated reporting	7
Does executive accountability enhance risk management and risk culture?	7
IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity	7
Financial Leverage and Stock Price Crash Risk: The Role of Growth in Chinese Firms	7
The effect of capital and labour distortion on innovation	7
Political incentives and corporate income tax: Evidence from China	7
The Effect of the Level of Sustainability Assurance on Investor Judgements	7
Green credit policy and corporate cash holdings: Evidence from China	7
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern	6
Self‐sacrifice or empty symbolism: A study of $1 CEOs	6
Motivations Behind Companies' Riding the Wave on Interactive Platforms: From the Perspective of Insider Share Reductions	6
Dialect Distance and Venture Capital Risk‐Taking: Evidence From China	6
The impact of organisation capital on inventory efficiency	6
Are investments in material corporate social responsibility issues a key driver of financial performance?	6
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When Corporate Social Responsibility Disappoints: The Hidden Cost of CSR Expectation Gaps in Audit Fees	6
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Vintage capital and trade credit	6
Stock market liquidity during crisis periods: Australian evidence	6
Information asymmetry, policy shocks, and international equity investment: Evidence from the anti‐corruption campaign in China	6
Government provided rating, alleviation of financial constraints, and corporate investment	6
Accounting and social capital: A review and reflections on future research opportunities	6
Corporate sexual orientation equality and carbon emission	6
	6
The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity	6
The spillover effects of managers' evasiveness: Evidence from earnings communication conferences	6
Production similarity and the cross‐section of stock returns: A machine learning approach	6
Vale Emeritus Professor Francis (Frank) James Finn	6
Timing the factor zoo via deep learning: Evidence from China	6
Higher‐order moments and asset pricing in the Australian stock market	6
Corporate Renaming and Stock Price Crash Risk	5
Does digital transformation drive more comment letters?	5

Group budget‐based bonus scheme and group cooperation: The role of social value orientation, goal alignment, and group identity	5
Corporate governance, blockholders, and financial distress: Global evidence	5
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Issue Information	5
Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture	5
Are auditors insulated to positive client news? Evidence from audit fees and going‐concern opinions	5
Pandemic shock, debt maturity structure and corporate performance	5
Navigating CEO Characteristics, Strategic Choices and Firm Success	5
Board interlocks, career prospects and corporate social responsibility	5
Global Compact, Global Reach: Sustainability Engagement and MNEs ' Internationalisation	5
CEO organizational identification and corporate innovation investment	5
Initial public offering, corporate innovation and total factor productivity: Evidence from China	5
Corporate inversion, cost of equity and ineffective tax reform	5
Sailing Through Setbacks—What Makes Personal Financial Resilience?	5
Typhoon strikes, political costs and earnings management	5
Employer ratings in social media and firm performance: Evidence from an explainable machine learning approach	5
Equity incentive plans and R&D investment manipulation: evidence from China	5
12 years of integrated reporting: A review of research	4
Media abnormal tone and cross section of stock returns: Evidence from China	4
Institutional investors' corporate site visits and resource extraction: Evidence from China	4
Does innovation matter for asymmetric cost behaviour? Evidence from forward citations to the patents	4
Information, sentiment, and margin trading of Chinese stock market	4
Aggregate analyst characteristics and forecasting performance	4
How Do Corporate Factors Affect Price Discovery Process Between Equity and Credit Markets?	4
Too transparent for signalling? A global analysis of bond issues by property companies	4
Environmental Engagement: An Effective Way in Mitigation of Firms' Litigation Risks in China	4
The vanishing searches and audit fees: Evidence from Google's withdrawal from China	4
Investigating proxies for retail investor attention in financial markets	4
More on the relationship between interdisciplinary accounting research and citation impact	4
The effect of auditor litigation risk on analyst coverage decisions: Evidence from a quasi‐experiment	4
Can digital transformation decrease the debt concentration?	4
Liquidity ratios and corporate failures	4
Country environmental, social and governance performance and economic growth: The international evidence	4
Climate Risk Exposure and Corporate Internationalisation: Evidence From China	4
ESG Rating Uncertainty and Excess Cash Holdings: Evidence From China	4
The Power of Colour: Does the Visual Communication of ESG Disclosure Promote Stock Liquidity?	4
Long term trends in non‐audit fees and audit quality: New evidence based on going concern opinions and financial restatements	4
Sampling error and the joint estimation of imputation credit value and cash dividend value	4
The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors' Use of Sustainability Information	4
Can oil be used as an alternate asset for investment? Unveiling new insights using the NARDL model incorporating structural breaks	4
Mutual fund activism and corporate innovation: Evidence from China	4
Speculative trading preferences of retail investor birth cohorts	4
	4
The flow‐performance puzzle: Insights from passive and active ETFs	4
Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management	4
Cultural tightness–looseness and inter‐regional mergers and acquisitions: Evidence from China	4
Does Regulatory Attention Towards Trading Manipulation Curb Stock Price Volatility?	4
CEO social capital, business environment, and the level of corporate risk‐taking in China	4
Issue Information	4
Stock market reactions to US Consumer Product Safety Commission enforcement actions	4
Cryptocurrency as an alternative inflation hedge?	4
Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?	4
Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of SEC guidelines	4
Curbing Corporate Environmental, Social and Governance Greenwashing Through Centralisation of Environmental Monitoring: Evidence From China	4
Investor sentiment and mutual fund flow‐performance sensitivity: Evidence from China	4
How does green finance policy affect firms' pro‐environmental mergers and acquisitions?	3
Analysts' Technological Proximity Knowledge and Earnings Forecasts	3
Market Crash Risk and the Cross‐Section of Stock Returns: Evidence in China	3
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Partisan Return Comovement	3
Auditor industry expertise and the predictive power of the deferred tax valuation allowance	3
A cross‐cultural study of ESG impact on corporate performance and equity	3
Geographic Dispersion of Subsidiaries and Labour Investment Efficiency	3
ESG‐oriented analysts and corporate green innovation	3
The impact of post‐retirement financial market participation on retirement income sufficiency in Australia	3
Win by defence: The impact of defensive trademarks on corporate innovation	3
Corporate transparency among government suppliers: Implications for firm valuation	3
Does bank digitalisation reduce corporate agency costs? Evidence from China	3
Climate Risk Perception and Mutual Fund Flows: Implications for Performance	3
CFOs With Audit Firm Working Experience and Corporate Risk‐Taking	3
Does corporate digitalisation moderate real earnings management?	3
Impact investment deal flow and Sustainable Development Goals: “Mind the gap?”	3
Business strategy and CEO pay duration	3
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Digital Gains: FinTech Development and Labour Share	3
The Effect of a Politically Connected Supervisory Board and Disclosure of Ultimate Shareholders' Identity on the Principal–Principal Conflict	3
Multiple large shareholders and ESG performance: Evidence from the cost‐sharing and resource‐provision view	3
Fair values in extreme markets	3
Optimal capital structure with supplier market power	3
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Reserve to Preserve: Exploring the Impact of Trade Secrets on Corporate Cash Reserves	3
ESG, financial constraint and financing activities: A study in the Chinese market	3
Cultural diversity and Indigenous participation on Australian corporate boards: Harder but better decisions	3
The ASC 606 standard, revenue informativeness, and analysts forecast quality	3
Does increased broadband internet penetration improve the quality of investors' information about local firms?	3
Proprietary costs and the choice of hard and soft greenhouse gas emissions’ disclosure	3
Structure, Agency and Position‐Practice Relations in the Context of Accountability Praxis: An Examination of Two Credit Unions in Indonesia	3
The crowding‐out effects of innovation information disclosure on peers' innovation: Evidence from innovation‐driven M&As in China	3
Spillover Effects of Comment Letters and Risk Management Role of ESG Performance: From the Perspective of Common Auditors	3
Data Assets in Governance: Evidence From Real Earnings Management	3
Investment centre manager's multiperiod fairness perceptions and intertemporal dependency	3
An examination of the characteristics versus covariance debate for contemporary asset‐pricing models: Australian evidence	3
Residuals from two‐step research designs	3
Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?	3
Collaborative inter‐organisational relationships and management control change	3