Accounting and Finance

Article	Citations
Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement	84
Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour	75
Top executives’ early‐life experience and financial disclosure quality: impact from the Great Chinese Famine	59
Corporate governance and carbon performance: role of carbon strategy and awareness of climate risk	59
COVID‐19 impact, sustainability performance and firm value: international evidence	53
Rethinking capital structure decision and corporate social responsibility in response to COVID‐19	48
Does economic policy uncertainty raise corporate precautionary cash holdings? Evidence from China	46
Carbon disclosure: a systematic literature review	40
Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives	40
How managers use culture and controls to impose a ‘996’ work regime in China that constitutes modern slavery	33
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	31
Real earnings management: A review of the international literature	30
Economic policy uncertainty exposure and earnings management: evidence from China	29
The power of crowds: can minority shareholder activism promote management earnings forecast accuracy	27
Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment	25
Impact investing in social sector organisations: a systematic review and research agenda	25
COVID‐19, public attention and the stock market	25
Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data	24
Trust and the value of CSR during the global financial crisis	24
Innovation, external technological environment and the total factor productivity of enterprises	23
The effect of COVID‐19 on the global stock market	23
Short selling and labor investment efficiency: evidence from the Chinese stock market	23
Employee quality and audit fee: evidence from China	23
No more excuses! Performance of ESG‐integrated portfolios in Australia	23

CEO decision horizon and corporate R&D investments: an explanation based on managerial myopia and risk aversion	23
Environmental Kuznets curve bibliographic map: a systematic literature review	22
Risk contagion of global stock markets under COVID‐19:A network connectedness method	21
Tax avoidance and firm risk: evidence from China	21
Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China	21
The governance role of institutional investors in management compensation: evidence from China	20
Does lesbian and gay friendliness pay off? A new look at LGBT policies and firm performance	20
Corporate reputation risk and cash holdings	19
Archival research on audit partners: assessing the research field and recommendations for future research	19
Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020	18
Does internal information quality impact corporate cash holdings? Evidence from China	18
Does family ownership always reduce default risk?	18
The impact of institutional investors on ESG: Evidence from China	17
CEO religious university affiliation and financial reporting quality	17
Social trust and the speed of corporate leverage adjustment: evidence from around the globe	17
Political embeddedness and firms’ choices of earnings management strategies in China	17
Financial slack, institutional shareholding and enterprise innovation investment: evidence from China	17
Sixty years of Accounting & Finance: a bibliometric analysis of major research themes and contributions	16
Female executive leadership and corporate social responsibility	16
Boardroom gender diversity and CEO pay deviation: Australian evidence	16
Share pledging and financial constraints in China	16
Internal governance and innovation	16
Do social media constrain or promote company violations?	15
A critical examination of the use of research templates in accounting and finance	14
Managerial risk appetite and asymmetry cost behavior: evidence from China	14
On the resilience of Australian public universities: why our institutions may fail unless vice‐chancellors rethink broken commercial business models	14
Is there a trade‐off between environmental performance and financial resilience? International evidence from the subprime crisis	14
Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia	14
Can non‐executive equity incentives reduce internal control ineffectiveness? Evidence from China	13
Corporate green innovation and stock liquidity in China	13
Digital financial inclusion development, investment diversification, and household extreme portfolio risk	13
Does positive CSR increase willingness to invest in a company based on performance? The incremental role of combined assurance	13
Lifting the numbers game: identifying key input variables and a best‐performing model to detect financial statement fraud	13
Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach	13
Do capital expenditures influence earnings performance: Evidence from loss‐making firms	13
Indigenous sustainable finance as a research field: A systematic literature review on indigenising ESG, sustainability and indigenous community practices	12
Determinants of accounting students’ undergraduate learning satisfaction	12
Does board gender diversity reduce ‘CEO luck’?	12
Behavioural portfolio theory revisited: lessons learned from the field	12
Different is better: how unique initial coin offering language in white papers enhances success	12
Stakeholder and merger and acquisition research: a structured literature review	12
Environmental, social, and governance integration: the case of microfinance institutions	11
Testing cause‐and‐effect relationships within a balanced scorecard	11
State‐owned capital and corporate social responsibility of private‐holding companies: evidence from China	11
Culturally diverse board and corporate innovation	11
Financial reporting and corporate innovation: a review of the international literature	11
The impact of air pollution on financial reporting quality: evidence from China	11
Effects of integrating CSR information in financial reports on investors’ firm value estimates	11
Institutional investors’ information seeking and stock price crash risk: nonlinear relationship based on management’s opportunistic behaviour	11
Fintech business and firm access to bank loans	10

Drought risk and capital structure dynamics	10
Accounting and social capital: A review and reflections on future research opportunities	10
The effect of stock liquidity on investment efficiency under financing constraints and asymmetric information: Evidence from the United States	10
Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence	10
Top executive tournament incentives and corporate innovation output	10
MD&A readability, auditor characteristics, and audit fees	10
An integrated theory of the firm approach to environmental, social and governance performance	9
Recovery from Covid‐19 towards a low‐carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages	9
Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China	9
Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?	9
Corporate social responsibility and information flow	9
Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters	9
Gender, ethnicity and stock liquidity: evidence from South Africa	9
Saving or tunnelling: value effects of tax avoidance in Chinese listed local government‐controlled firms	8
Corporate tax effects of economic policy uncertainty	8
The COVID‐19 pandemic: shocks to human capital and policy responses	8
Gambling and marketing: a systematic literature review using HistCite	8
Pitching research for engagement and impact: a simple tool and illustrative examples	8
CEO overconfidence and the tone of press release	8
The future of work: a systematic literature review	8
CEO inside debt and the acquisition of private targets	8
What accounting standards were the cause of enforcement actions following IFRS adoption?	8
Positive tone and initial coin offering	8
Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance	8
Equity incentive plans and R&D investment manipulation: evidence from China	8
Access to finance and SMEs’ trade credit: evidence from a regression discontinuity design	8
Are investments in material corporate social responsibility issues a key driver of financial performance?	8
Does corruption shape firm centralisation? Evidence from state‐owned enterprises in China	8
Effective teaching, student engagement and student satisfaction during the Covid‐19 pandemic: Evidence from business students' qualitative survey evaluations	8
Does compliance with Green Bond Principles bring any benefit to make G20’s ‘Green economy plan’ a reality?	8
Stock market liberalisation and corporate cash holdings: evidence from China	8
The effect of board of directors’ expertise and tax avoidance on corporate debt	8
How do key audit matter characteristics combine to impact financial statement understandability?	8
Corporate carbon assurance and the quality of carbon disclosure	7
The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia	7
Risk of holding stocks with liquidity sensitive to market uncertainty: evidence from China	7
Does female participation in strategic decision‐making roles matter for corporate social responsibility performance?	7
The relationship between responsible financial behaviours and financial wellbeing: The case of buy‐now‐pay‐later	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
12 years of integrated reporting: A review of research	7
Patenting activity or innovative originality?	7
The impact of managerial discretion on fair value information in the Australian agricultural sector	7
The impact of CSR performance and CSR disclosure readability on investors’ earnings estimates	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
Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi‐natural experiment in China	6
Intra‐industry spill‐over effect of default: Evidence from the Chinese bond market	6
The labour surplus and COVID‐19: the outlook for Chinese migrant low‐skilled workers	6
Employee disclosures in the grocery industry before the COVID‐19 pandemic	6
From self‐entertainment to being appreciated: how does social media transfer talent to business?	6
Awe culture and corporate social responsibility: Evidence from China	6
The value relevance of fair value and historical cost measurements during the financial crisis	6
Impact of IFRS adoption on audit pricing: evidence from audit hours and unit audit price in the Korean audit market	6
Information asymmetry, regulatory inquiry, and company mergers and acquisitions: evidence from Shenzhen Stock Exchange comment letters	6
The role of accounting quality in corporate liquidity management	6
Board reforms and the cost of equity: International evidence	6
Does stock market liberalisation restrain corporate financialisation?	6
Firm‐level political risk and Shari’ah compliance: equity capital cost and payouts policy	6
Practice makes perfect? The effect of CEO and director experience on acquisition performance	6
Digital financial inclusion and investment diversification: Evidence from China	6
Does science–industry cooperation policy enhance corporate innovation: Evidence from Chinese listed firms	6
Implementation costs of IFRS 9 for non‐financial firms: evidence from China	6
Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality	6
Accounting for waste management: a study of the reporting practices of the top listed Indian companies	6
The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective	6
Do females on boards affect acquisition outcomes and target selection: a replication and extension of Levi, Li and Zhang (2014)	6
Migrant entrepreneurs and firm innovation	6
CEO inside debt holdings and trade credit	5
CFOs’ audit experience and corporate disclosure quality: evidence from China	5
The impact of cost stickiness on financial reporting: evidence from income smoothing	5
An investigation of CEO characteristics on firm performance	5
Does information asymmetry predict audit fees?	5
The impact of IFRS 10 on consolidated financial reporting	5
Corporate innovation and future earnings: does early patent disclosure matter?	5
Corporate sustainability, earnings persistence and the association between earnings and future cash flows	5
New Zealand whole milk powder options	5
A visualisation approach for pitching research	5
The effect of capital and labour distortion on innovation	5
Green credit policy and corporate cash holdings: Evidence from China	5

The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions	5
Economic uncertainty and Australian stock returns	5
Do local social norms affect investors’ involvement in social activism? Revisiting the case of US institutional investors	5
Media coverage of industry and the cross‐section of stock returns	5
Effect of severe litigation and bank connection on bank financing in China	5
The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system	5
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China	5
Distracted institutional investors and audit risk	5
The primacy of ethics in the provision of financial advice	5
Modelling of Chinese corporate bond default – A machine learning approach	5
… More on the use of research templates	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
Audit pricing and corporate whistleblower governance: evidence from Australian financial firms	5