Accounting and Finance

Article	Citations
Issue Information	145
	85
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China	74
Carbon emissions and abnormal cash holdings	67
The effects of prevalence induced concept change on audit scepticism judgements	57
Inquiry letter types, accountants' responses, and audit fees: Evidence from China	49
Non‐executive directors and corporate risk‐taking: Evidence from China	46
Do auditors price litigious tone?	36
Disclosure regulation and incentive uncertainty	34
From natural language to accounting entries using a natural language processing method	32
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity	30
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals	26
The value of communication: Evidence from in‐depth investor relations management data	25
Exit as governance: The effect of stock liquidity on firm productivity	25
Community social capital and financial reporting quality in nonprofits	24
An investigation of CEO characteristics on firm performance	24
Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China	23
Strategic alliance, trust and accounting performance stability	23
Issue Information	21
Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China	20
Corporate reputation and hedging activities	20
Open government data and firm value: A quasi‐natural experiment from China	20
Taken With a Grain of Salt: Earnings Forecasts From Narcissistic CEOs	20
Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives	20
Does reputation matter? Evidence on spatial competition in China's bond market	19

Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes	19
Can CEO equity‐based compensation limit investment‐related agency problems?	19
Short‐selling pressure and year‐over‐year MD&A modifications	19
Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud	18
Political ranking in hierarchy and receipt of a comment letter: Evidence from China	18
Top executive tournament incentives and corporate innovation output	17
The effect of non‐financial performance measures, organisational politics and political skill on job performance: Evidence from China	17
Affect and reason in uncertain accounting settings: The case of capital investment appraisal	17
Digital financial inclusion development, investment diversification, and household extreme portfolio risk	17
Addressing CSR Red Flags as a Strategic Response to Economic Policy Uncertainty	16
Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand	16
The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia	16
Issue Information	16
The use and usefulness of equity accounting	16
The rise of market power and firms' investment: Evidence from China	15
Litigating crashes? Insights from security class actions	15
Do acquiring firms achieve their mergers and acquisitions objectives? Evidence from Japan	15
Workforce diversity and financial statement readability	15
Market sentiment to COVID‐19 and the Chinese stock market	15
The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China	14
Issue Information	14
How do key audit matter characteristics combine to impact financial statement understandability?	14
CFOs’ audit experience and corporate disclosure quality: evidence from China	14
The impact of air pollution on financial reporting quality: evidence from China	14
The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system	14
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China	14
Agnostic Fundamental Analysis via Machine Learning	13
Fintech and large banks for SME financing: Evidence from China	13
The market value of cash holdings from related‐party sales: The role of source of cash flows	13
Does image sentiment of major public emergency affect the stock market performance? New insight from deep learning techniques	13
Cross‐asset time‐series momentum strategy: A new perspective	13
From red tape to innovation: How does municipal government financing reform affect corporate R&D activities?	13
Does stock market liberalisation restrain corporate financialisation?	12
Stock market liquidity and traditional sources of bank business	12
Asset redeployability and CEO inside debt	12
Volatility spillovers of cloud stocks: Evidence from China using the dynamic connectedness approach	12
Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China	11
Issue Information	11
Can asset‐backed securitisation reduce corporate leverage? Evidence from China	11
Issue Information	11
Accounting for waste: Waste reporting in Australian metals and mining companies	11
Financial statement comparability and audit pricing	11
Issue Information	11
Time distance and mutual fund holding horizon: Evidence from a quasi‐natural experiment setting of high‐speed railway opening	11
Executive individualism and the tone of firms' annual reports	11
Why does operating profitability predict returns? New evidence on risk versus mispricing explanations	11
Earnings manipulation and similarity of annual report disclosure: Evidence from China	11
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Performance measurement systems and client performance in fee‐generating not‐for‐profit human service organisations	11
Matters of concern and engaged research	10

Managers' equity‐based compensation and soft‐talk management cash flow forecasts	10
Love thy neighbour: Evidence from capital structure decisions	9
The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles	9
Firm‐Level Trade Policy Uncertainty and Cost Stickiness: Evidence From a Large Language Model Approach	9
Understanding short‐term price pressure from index reconstitutions: Evidence from the CSI 300	9
The disciplinary role of unsuccessful takeovers and changes in corporate governance	9
The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China	9
Broker and institutional investor short selling	9
Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support	9
An evaluation of the animal welfare accountability being demonstrated by global apparel companies	9
Examining the financial and commercial literacy of Australian Indigenous small business owners	9
Deleveraging for talents: Human capital reliance and corporate leverage	8
Major Customer Reliance and SG&A Cost Sensitivity	8
CEO political ideology and risk factor disclosure	8
Heterogeneity in needs and purchases in Australian retirees	8
A study of cross‐border profit shifting channels: Evidence from Australia	8
Tail risk spillover of commodity futures markets	8
Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19	8
Judicial independence and earnings management	8
Institutional attention and investment efficiency	8
‘Know when to fold 'em’: Policy uncertainty and acquisition abandonment	8
Diffusion of integrated reporting, insights and potential avenues for future research	8
Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters	8
The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market	8
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How do co‐shareholding networks affect negative media coverage? Evidence from China	8
Covenant violation and operational efficiency	8
Difference of opinion among investors versus analysts	8
10‐K complexity, analysts' forecasts, and price discovery in capital markets	8
Long‐term financing effects of Chinese non‐SOEs Belt and Road OFDI	7
Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China	7
IPO Breaking Anomaly in China: A Prospectus‐Based Textual Analysis	7
Competition, liquidity creation and bank stability	7
An empirical study of Chinese listed firms’ herd behaviour in cross‐border mergers and acquisitions	7
The leaders' shadow: Excessive information spillover in the Chinese stock market	7
The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions	7
Control strategies for impactful exits in impact private equity firms	7
The use of digital footprints in the US mortgage market	7
The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity	7
The governance role of institutional investors in management compensation: evidence from China	7
Political incentives and corporate income tax: Evidence from China	7
Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective	7
Bank FinTech and corporate disclosure: Evidence from China	7
Green credit policy and corporate cash holdings: Evidence from China	7
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The effect of capital and labour distortion on innovation	7
Beggars cannot be choosers? Legitimacy deficiency and the use of trade credit by family firms	7
Global equity fund performance adjusted for equity and currency factors	7
Does executive accountability enhance risk management and risk culture?	7
Do ties still bind? Analyst behaviour after financial restatements	7
Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options	7
The value of personal professional financial advice to clients: A systematic quantitative literature review	7
How management control systems can enable, constrain, and embed integrated reporting	7
Economic Value Added in performance measurement: A simulation approach and empirical evidence	6
Stock market liquidity during crisis periods: Australian evidence	6
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Are investments in material corporate social responsibility issues a key driver of financial performance?	6
Timing the factor zoo via deep learning: Evidence from China	6
Vintage capital and trade credit	6
IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity	6
Government provided rating, alleviation of financial constraints, and corporate investment	6
The unintended consequence of financial statement comparability: evidence from managerial learning practices	6
	6
External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award‐winning events	6
Self‐sacrifice or empty symbolism: A study of $1 CEOs	6
Creditor litigation and corporate innovation: Evidence from China	6
The impact of organisation capital on inventory efficiency	6
Learning‐by‐doing: the experience effect in mergers and acquisitions	6
CEO organizational identification and corporate innovation investment	5
	5
Accounting and social capital: A review and reflections on future research opportunities	5
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern	5
Employer ratings in social media and firm performance: Evidence from an explainable machine learning approach	5
Pandemic shock, debt maturity structure and corporate performance	5
Equity incentive plans and R&D investment manipulation: evidence from China	5
Group budget‐based bonus scheme and group cooperation: The role of social value orientation, goal alignment, and group identity	5
Board interlocks, career prospects and corporate social responsibility	5
Does digital transformation drive more comment letters?	5
Stock market liberalisation and corporate cash holdings: evidence from China	5
Corporate inversion, cost of equity and ineffective tax reform	5

Higher‐order moments and asset pricing in the Australian stock market	5
Production similarity and the cross‐section of stock returns: A machine learning approach	5
Information asymmetry, policy shocks, and international equity investment: Evidence from the anti‐corruption campaign in China	5
Scorecards, gateways and rankings: remuneration and conduct in financial services	5
ASX small firm/microcap listings: the IPO ‘Pop’ and two decades of subsequent returns	5
Corporate governance, blockholders, and financial distress: Global evidence	5
Initial public offering, corporate innovation and total factor productivity: Evidence from China	5
Are auditors insulated to positive client news? Evidence from audit fees and going‐concern opinions	5
Vale Emeritus Professor Francis (Frank) James Finn	5
The spillover effects of managers' evasiveness: Evidence from earnings communication conferences	5
Corporate sexual orientation equality and carbon emission	5
The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective	5
Typhoon strikes, political costs and earnings management	5
Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture	5
Migrant entrepreneurs and firm innovation	5