Accounting and Finance

Article	Citations
Issue Information	120
	93
From natural language to accounting entries using a natural language processing method	74
Non‐executive directors and corporate risk‐taking: Evidence from China	72
Inquiry letter types, accountants' responses, and audit fees: Evidence from China	47
Community social capital and financial reporting quality in nonprofits	42
The value of communication: Evidence from in‐depth investor relations management data	40
Exit as governance: The effect of stock liquidity on firm productivity	40
Does Common Ownership Affect the Value of Cash Holdings?	37
Regulatory Price Restrictions, Audit Fees and Audit Outcomes: Evidence From Audit Fee Regulation No. 196 in China	35
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals	34
The effects of prevalence induced concept change on audit scepticism judgements	34
Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting	33
Economic Policy Uncertainty–Bank Risk Nexus: Cross‐Country Evidence	32
Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives	30
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China	30
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity	30
Carbon emissions and abnormal cash holdings	30
The effect of non‐financial performance measures, organisational politics and political skill on job performance: Evidence from China	29
Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes	29
Government‐Initiated Corporate Social Responsibility and R&D Expenditure Stickiness: Evidence From the Targeted Poverty Alleviation Campaign	27
Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?	27
Corporate reputation and hedging activities	25
Does reputation matter? Evidence on spatial competition in China's bond market	25
Technology Equity and Enterprise Innovation—Perspectives on Entire Innovation Chain	24

The Lifecycle of Typical IPOs : The Characteristics of Surviving Firms	23
Issue Information	22
Independent Directors From Supply‐Chain Industries and Excess Cash Holdings	22
Strategic alliance, trust and accounting performance stability	22
Taken With a Grain of Salt: Earnings Forecasts From Narcissistic CEOs	21
Regulatory Pressure and Audit Resource Reallocation: Evidence From Mandatory Audit Committee Report Disclosure	20
Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud	20
Political ranking in hierarchy and receipt of a comment letter: Evidence from China	20
The rise of market power and firms' investment: Evidence from China	19
Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China	19
Addressing CSR Red Flags as a Strategic Response to Economic Policy Uncertainty	19
Affect and reason in uncertain accounting settings: The case of capital investment appraisal	19
Open government data and firm value: A quasi‐natural experiment from China	19
Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand	18
Toward an Integrated Framework With Corporate Culture for Financial Fraud Detection in China’s A‐Share Market	17
Litigating crashes? Insights from security class actions	17
Issue Information	17
Accounting‐Driven Losses and Trade Credit	16
Workforce diversity and financial statement readability	16
The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China	16
Market sentiment to COVID‐19 and the Chinese stock market	16
Dual Holders and Corporate Tax Policies	16
Threshold Concepts in the Preparation of Consolidated Financial Statements	15
Do Sustainability Assurance Practices Address the Greenwashing Concerns of Regulators	15
Co‐Opted Boards: Evidence From Systematic Literature Review	15
Issue Information	14
Who Deserves the Credit for Lower Unemployment? Structural Monetary Policy Tools and Corporate Labour Employment in China	14
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China	14
An Instrumented Principal Component Analysis Factor Model for Chinese Equity Options Returns	14
Financial statement comparability and audit pricing	13
The market value of cash holdings from related‐party sales: The role of source of cash flows	13
Cross‐asset time‐series momentum strategy: A new perspective	13
Why does operating profitability predict returns? New evidence on risk versus mispricing explanations	13
Agnostic Fundamental Analysis via Machine Learning	13
Volatility spillovers of cloud stocks: Evidence from China using the dynamic connectedness approach	12
Targeted Poverty Alleviation and Analyst Attention	12
Sustainable Supply Chain and Organisational Resilience: Evidence From China	12
Accounting for waste: Waste reporting in Australian metals and mining companies	12
From red tape to innovation: How does municipal government financing reform affect corporate R&D activities?	12
Financial Statement Fraud Detection by Integrating Supervisory Punishment Reports Into Machine Learning Methods: Evidence From China	12
Asset redeployability and CEO inside debt	12
Accruals Management to Meet or Beat Earnings Performance of Peer Firms	12
Does image sentiment of major public emergency affect the stock market performance? New insight from deep learning techniques	12
Managers' equity‐based compensation and soft‐talk management cash flow forecasts	11
Fintech and large banks for SME financing: Evidence from China	11
The disciplinary role of unsuccessful takeovers and changes in corporate governance	11
The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles	11
Earnings manipulation and similarity of annual report disclosure: Evidence from China	11
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Love thy neighbour: Evidence from capital structure decisions	11

Broker and institutional investor short selling	11
Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China	11
Matters of concern and engaged research	11
Examining the financial and commercial literacy of Australian Indigenous small business owners	11
Understanding short‐term price pressure from index reconstitutions: Evidence from the CSI 300	10
Chain Independent Directors and Innovation Knowledge Spillover: Evidence From Patent Citation	10
Controlling Shareholder Share Pledging and Corporate Social Security Contributions in China	10
An evaluation of the animal welfare accountability being demonstrated by global apparel companies	10
Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support	10
Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research	10
A study of cross‐border profit shifting channels: Evidence from Australia	9
Issue Information	9
Has Accounting Really Lost Its Value Relevance?	9
Physical Climate Change Risk and Corporate Cost Stickiness: Evidence From China	9
Major Customer Reliance and SG&A Cost Sensitivity	9
CEOs ' Internal Connections and Corporate Tax Avoidance	9
Can asset‐backed securitisation reduce corporate leverage? Evidence from China	9
Firm‐Level Trade Policy Uncertainty and Cost Stickiness: Evidence From a Large Language Model Approach	9
Time distance and mutual fund holding horizon: Evidence from a quasi‐natural experiment setting of high‐speed railway opening	9
Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19	9
Executive individualism and the tone of firms' annual reports	9
Systematic Risk Factors in China's Stock Market: A High‐Frequency PCA Approach	9
The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China	9
Is Corporate Bond Market (In)attentive to Earnings News on Busy Reporting Days?	9
How Tether Depegging Affects Cryptocurrency Returns	8
Heterogeneity in needs and purchases in Australian retirees	8
Judicial independence and earnings management	8
Institutional attention and investment efficiency	8
The Power of Local Grassroot: The Impact of Local Public Attention on Corporate Green Innovation	8
Difference of opinion among investors versus analysts	8
Tail risk spillover of commodity futures markets	8
Covenant violation and operational efficiency	8
How do co‐shareholding networks affect negative media coverage? Evidence from China	8
CEO political ideology and risk factor disclosure	8
10‐K complexity, analysts' forecasts, and price discovery in capital markets	8
The Nexus Between Self‐Efficacy and Professional Skills Development Among Accounting Students: Do Social and Cultural Factors Matter?	8
Diffusion of integrated reporting, insights and potential avenues for future research	8
Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective	7
Multiple Global CSR Pronouncements and Market Liquidity—Evidence From European Union	7
Political incentives and corporate income tax: Evidence from China	7
The leaders' shadow: Excessive information spillover in the Chinese stock market	7
Retail Investors' Environmental Attention and Green Innovation—Evidence From Interactive Platforms	7
Does executive accountability enhance risk management and risk culture?	7
The Effect of the Level of Sustainability Assurance on Investor Judgements	7
Competition, liquidity creation and bank stability	7
Deleveraging for talents: Human capital reliance and corporate leverage	7
The value of personal professional financial advice to clients: A systematic quantitative literature review	7
Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings	7
Defence Contracting and Accrual‐Based Earnings Management	7
How management control systems can enable, constrain, and embed integrated reporting	7
Do ties still bind? Analyst behaviour after financial restatements	7
‘Know when to fold 'em’: Policy uncertainty and acquisition abandonment	7
The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market	7
	7
Bank FinTech and corporate disclosure: Evidence from China	7
Green credit policy and corporate cash holdings: Evidence from China	7
The Impacts of Enforcement Actions on Corporate Reporting Policy: Evidence From China	6
Creditor litigation and corporate innovation: Evidence from China	6
Motivations Behind Companies' Riding the Wave on Interactive Platforms: From the Perspective of Insider Share Reductions	6
IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity	6
Stock Price Informativeness and the Sensitivity of Advertising Expenditures to Stock Price	6
IPO Breaking Anomaly in China: A Prospectus‐Based Textual Analysis	6
Stock market liquidity during crisis periods: Australian evidence	6
Self‐sacrifice or empty symbolism: A study of $1 CEOs	6
Financial Leverage and Stock Price Crash Risk: The Role of Growth in Chinese Firms	6
Economic Value Added in performance measurement: A simulation approach and empirical evidence	6
Price Limits and Financial Reporting Quality: Evidence From the ChiNext Market	6
Beggars cannot be choosers? Legitimacy deficiency and the use of trade credit by family firms	6
Sustainability Preferences in a Market Crisis: Evidence From Australia	6
The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity	6
Control strategies for impactful exits in impact private equity firms	6
Vintage capital and trade credit	6
Dialect Distance and Venture Capital Risk‐Taking: Evidence From China	6
	6
Does Audit Partner Workload Affect the Disclosure of Critical Audit Matters? Evidence From China	6
Production similarity and the cross‐section of stock returns: A machine learning approach	5
The spillover effects of managers' evasiveness: Evidence from earnings communication conferences	5
Government provided rating, alleviation of financial constraints, and corporate investment	5
Vale Emeritus Professor Francis (Frank) James Finn	5
Sailing Through Setbacks—What Makes Personal Financial Resilience?	5

Are auditors insulated to positive client news? Evidence from audit fees and going‐concern opinions	5
Corporate inversion, cost of equity and ineffective tax reform	5
Employer ratings in social media and firm performance: Evidence from an explainable machine learning approach	5
Information asymmetry, policy shocks, and international equity investment: Evidence from the anti‐corruption campaign in China	5
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern	5
Corporate sexual orientation equality and carbon emission	5
	5
When Corporate Social Responsibility Disappoints: The Hidden Cost of CSR Expectation Gaps in Audit Fees	5
Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture	5
Group budget‐based bonus scheme and group cooperation: The role of social value orientation, goal alignment, and group identity	5
Navigating CEO Characteristics, Strategic Choices and Firm Success	5
	5
Higher‐order moments and asset pricing in the Australian stock market	5
Timing the factor zoo via deep learning: Evidence from China	5
The impact of organisation capital on inventory efficiency	5
	5
Corporate Renaming and Stock Price Crash Risk	5
	5
Global Compact, Global Reach: Sustainability Engagement and MNEs ' Internationalisation	5
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement	4
The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors' Use of Sustainability Information	4
Unveiling Corruption's Influence on Insider Trading: US Insights	4
Stock market reactions to US Consumer Product Safety Commission enforcement actions	4
Does bank digitalisation reduce corporate agency costs? Evidence from China	4
How Do Corporate Factors Affect Price Discovery Process Between Equity and Credit Markets?	4
Economic Freedom and Audit Fees: Evidence From the USA	4
The ASC 606 standard, revenue informativeness, and analysts forecast quality	4
The Power of Professional Expertise: Unravelling the Boardroom Diversity Puzzle Through a Machine Learning Approach	4
CEO social capital, business environment, and the level of corporate risk‐taking in China	4
Country environmental, social and governance performance and economic growth: The international evidence	4
Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management	4
Too transparent for signalling? A global analysis of bond issues by property companies	4
Does innovation matter for asymmetric cost behaviour? Evidence from forward citations to the patents	4
Corporate governance, blockholders, and financial distress: Global evidence	4
Typhoon strikes, political costs and earnings management	4
Can digital transformation decrease the debt concentration?	4
Climate Risk Exposure and Corporate Internationalisation: Evidence From China	4
More on the relationship between interdisciplinary accounting research and citation impact	4
Does Regulatory Attention Towards Trading Manipulation Curb Stock Price Volatility?	4
CFOs With Audit Firm Working Experience and Corporate Risk‐Taking	4
Information, sentiment, and margin trading of Chinese stock market	4
Corporate fraud and independent director's re‐appointment: Information hypothesis or favouritism hypothesis?	4
The effect of auditor litigation risk on analyst coverage decisions: Evidence from a quasi‐experiment	4
Issue Information	4
Liquidity ratios and corporate failures	4
Media abnormal tone and cross section of stock returns: Evidence from China	4
Can oil be used as an alternate asset for investment? Unveiling new insights using the NARDL model incorporating structural breaks	4
Institutional Investor Network Centrality and Corporate ESG Rating Divergence: Evidence From China	4
The flow‐performance puzzle: Insights from passive and active ETFs	4
Issue Information	4
The vanishing searches and audit fees: Evidence from Google's withdrawal from China	4
Beyond Volume: A Legitimacy‐Theory Analysis of the Substance of Corporate Sustainability Reporting	4
Board interlocks, career prospects and corporate social responsibility	4
Institutional investors' corporate site visits and resource extraction: Evidence from China	4
The Impact of Cyber‐Attacks on the Stock Prices, Bid‐Ask Spreads and Trading Volume of Target Firms: Australian Evidence	4
ESG Rating Uncertainty and Excess Cash Holdings: Evidence From China	4
Investor sentiment and mutual fund flow‐performance sensitivity: Evidence from China	4
Environmental Engagement: An Effective Way in Mitigation of Firms' Litigation Risks in China	4
How does green finance policy affect firms' pro‐environmental mergers and acquisitions?	4
Pandemic shock, debt maturity structure and corporate performance	4
Aggregate analyst characteristics and forecasting performance	4
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Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China	4
AI ‐Enabled Performance Feedback Design: The Effects of Anthropomorphic AI Feedback Source, Feedback Valence and Emoti	4
The Power of Colour: Does the Visual Communication of ESG Disclosure Promote Stock Liquidity?	4
Distinct Mechanisms of Investors' Reactions to First‐Time Versus Continuous CSR Disclosures	4
Long term trends in non‐audit fees and audit quality: New evidence based on going concern opinions and financial restatements	4
Cryptocurrency as an alternative inflation hedge?	4
Issue Information	4
Does digital transformation drive more comment letters?	4
Initial public offering, corporate innovation and total factor productivity: Evidence from China	4
Cultural tightness–looseness and inter‐regional mergers and acquisitions: Evidence from China	4
Greenwashing: A systematic literature review	3
Carbon assurance: Does it have an impact on credit ratings?	3
Non‐GAAP earnings reporting following going‐concern opinions	3
Corporate transparency among government suppliers: Implications for firm valuation	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
Investment centre manager's multiperiod fairness perceptions and intertemporal dependency	3
Does corporate digitalisation moderate real earnings management?	3
Win by defence: The impact of defensive trademarks on corporate innovation	3
The financial resource curse: Interest rate deregulation and firms' shadow banking activities	3
Market Crash Risk and the Cross‐Section of Stock Returns: Evidence in China	3
Climate Risk Perception and Mutual Fund Flows: Implications for Performance	3
Effects of Attribution and Auditors' Response Readability of Critical Audit Matter on Audit Quality Perceptions and Valuation Judgements	3
Optimal capital structure with supplier market power	3
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Do Industrial Robots Affect Labour Investment Efficiency? Evidence From China	3
The impact of post‐retirement financial market participation on retirement income sufficiency in Australia	3
The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour	3
How Does Big Data Analytics Impact Accounting Manipulation?	3
Spillover Effects of Comment Letters and Risk Management Role of ESG Performance: From the Perspective of Common Auditors	3
Business strategy and CEO pay duration	3
Geographic Dispersion of Subsidiaries and Labour Investment Efficiency	3
Labour marketisation level and corporate labour investment efficiency: Evidence from China	3