Accounting and Finance

Article	Citations
Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE	146
We are advertis’d by our loving friends: CEO‐connected directors	141
Inquiry letter types, accountants' responses, and audit fees: Evidence from China	74
The Effects of Sales Changes on Resource Utilisation in the Airline Industry	73
An empirical study of Chinese listed firms’ herd behaviour in cross‐border mergers and acquisitions	68
Does just‐in‐time adoption have an impact on corporate innovation: evidence from China	60
Hamada’s equation and the beta of debt under CAPM	50
Supply chain concentration and cost of capital	45
Pressure from words: The tone of investors in Chinese earnings communication conferences and managerial myopia	41
Do women empower other women? Empirical evidence of the effect of female pervasiveness on firm risk‐taking	36
Earnings communication conferences and post‐earnings‐announcement drift: Evidence from China	35
Issue Information	34
Issue Information	33
	33
Tail risk of coal futures in China's market	31
Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective	30
Does bank digitalisation reduce corporate agency costs? Evidence from China	23
Issue Information	22
Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?	22
Dodd–Frank's impact on community‐bank investment models: A Bayesian structural time series analysis	21
Storylines: A science‐based method for assessing and measuring future physical climate‐related financial risk	21
The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions	20
From natural language to accounting entries using a natural language processing method	19
Does information asymmetry predict audit fees?	19
Investigating performance implications of intra‐family ownership successions: Equity transfers with versus without debt creation	18

The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia	18
Director awards and board effectiveness	18
Exchange‐traded fund ownership and underlying stock mispricing	18
Issue Information	17
More on the relationship between interdisciplinary accounting research and citation impact	16
The ASC 606 standard, revenue informativeness, and analysts forecast quality	15
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity	15
Mutual fund activism and corporate innovation: Evidence from China	15
How firms respond to external valuation: Evidence from the monitoring role of media	15
	14
CEO incentive compensation and stock price momentum	14
Speculative trading preferences of retail investor birth cohorts	14
Do auditors price litigious tone?	14
How well do analysts really understand asymmetric cost behaviour?	14
Institutional ownership and liquidity commonality: evidence from Australia	14
Disclosure regulation and incentive uncertainty	14
Can work integrated learning deliver employability? International post‐graduate accounting students	14
Drought risk and capital structure dynamics	14
The value of communication: Evidence from in‐depth investor relations management data	14
Fixed investment or financial assets investment: Evidence from political uncertainty in China	13
Corporate social responsibility and litigation risk: Evidence from securities class action lawsuits	13
Attracting accounting and finance graduate talent – beyond the Big Four	13
Innovation's influence on working capital management and profitability: A Chinese high‐tech manufacturing perspective	13
Bank loan covenants, accrual quality and firms’ information environment	13
The leaders' shadow: Excessive information spillover in the Chinese stock market	13
The effect of auditor litigation risk on analyst coverage decisions: Evidence from a quasi‐experiment	12
Investigating proxies for retail investor attention in financial markets	12
Decision usefulness of SME financial statements in Sri Lanka	12
Local CEOs and asymmetric cost behaviour	12
Preventive regulation and corporate tax avoidance: Evidence from China	12
Political incentives and corporate income tax: Evidence from China	12
How does green finance policy affect firms' pro‐environmental mergers and acquisitions?	11
How management control systems can enable, constrain, and embed integrated reporting	11
	11
Aggregate analyst characteristics and forecasting performance	11
Using machine learning and 10‐K filings to measure innovation	11
Innovations and earnings non‐synchronicity: evidence from industry M&A activities	10
Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options	10
Investor sentiment and mutual fund flow‐performance sensitivity: Evidence from China	10
The influence of organisational learning capability on the organisational use of SMA practices: The mediating role of employee creativity and empowerment	10
Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China	10
The effect of government‐guided funds on target industries in development zones – Evidence from China	10
Transitory and permanent shock transmissions between real estate investment trusts and other assets: Evidence from time‐frequency decomposition and machine learning	10
The ethics of climate change: a systematic literature review	10
Banking competition and corporate risk: Micro evidence from China	10
Bank FinTech and corporate disclosure: Evidence from China	9
Strategic earnings management in family firms	9
How do institutional investors influence accounting conservatism in China?	9
Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of SEC guidelines	9
Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation	9

Relationship investment and local corruption environment: Evidence from China	9
Modelling of Chinese corporate bond default – A machine learning approach	9
Community social capital and financial reporting quality in nonprofits	9
Does patent infringement litigation affect stock price crash risk? Evidence from China	9
CEO turnovers and capital structure persistence	9
Improving small and medium‐size enterprise performance: Does working capital management enhance the effectiveness of financial inclusion?	8
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China	8
The effects of prevalence induced concept change on audit scepticism judgements	8
Economic uncertainty and Australian stock returns	8
CEO religious university affiliation and financial reporting quality	8
Exit as governance: The effect of stock liquidity on firm productivity	8
When it's not personal but positional: The upside of CEO power	8
	8
Erratum	8
The impact of air pollution on cost of debt: Evidence from corporate bond markets	7
Cross‐country diversity and non‐IFRS financial performance measures	7
Critical analysis of integration of ICT and data analytics into the accounting curriculum: A multidimensional perspective	7
Competition, liquidity creation and bank stability	7
The power of crowds: can minority shareholder activism promote management earnings forecast accuracy	7
Climate risk exposure and debt concentration: Evidence from Chinese listed companies	7
Does executive accountability enhance risk management and risk culture?	7
Confucian culture and cost stickiness	7
Green credit policy and corporate cash holdings: Evidence from China	7
Let others know who your friends are: The effect of collaborator disclosure on crowdfunding performance	7
An investigation of CEO characteristics on firm performance	7
Carbon emissions and abnormal cash holdings	7
Business strategy, cash holdings, and dividend payouts	7
Corporate fraud and independent director's re‐appointment: Information hypothesis or favouritism hypothesis?	7
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals	7
ESG, financial constraint and financing activities: A study in the Chinese market	7
A review and synthesis of contemporary sustainability accounting research and the development of a research agenda	7
Holding cash for corruption? Evidence from China's anti‐corruption campaign	6
Non‐executive directors and corporate risk‐taking: Evidence from China	6
The use of digital footprints in the US mortgage market	6
Financial performance and tone of financial disclosures: The moderating effect of CEO narcissism	6
The effect of CEO adverse professional experience on management forecast pessimism	6
Is information really efficient for the market? Evidence of confirmatory bias in China	6
Do ties still bind? Analyst behaviour after financial restatements	6
Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives	6
Greenwashing: A systematic literature review	6
CEO inside debt and the acquisition of private targets	6
Issue Information	6
The financial resource curse: Interest rate deregulation and firms' shadow banking activities	6
Does increased monitoring enhance the credibility of financial reports? Evidence of auditing semi‐annual financial statements	6
Political ranking in hierarchy and receipt of a comment letter: Evidence from China	5
Financial openness and profitability premium: Causal evidence from the Shanghai‐Hong Kong Stock Connect	5
How does credit information sharing affect trade credit? Evidence from China	5
Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure	5
	5
Enterprise Risk Management Maturity and Organisational Ambidexterity: Evidence From German Mittelstand Firms	5
Short‐selling pressure and year‐over‐year MD&A modifications	5
Grabbing hand or financial constraint mitigation effect? A reexamination of the relationship between institutional development and cash holdings	5
Investigating the Effects of Environmental Uncertainty, Business Strategy and Management Control Systems on Organisational Learning and Performance	5
New bottle or new label? Distinguishing impact investing from responsible and ethical investing	5
Long‐term financing effects of Chinese non‐SOEs Belt and Road OFDI	5
Default risk and earnings expectations: The role of contract maturity in the credit default swap market	5
The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study	5
Determinants and consequences of student satisfaction in Australian Universities: Evidence from QILT Surveys	5
The impact of cost stickiness on financial reporting: evidence from income smoothing	5
Regulatory Fragmentation and Dividend Payouts	5
IPO Breaking Anomaly in China: A Prospectus‐Based Textual Analysis	5
	5
Cultural accountability in the annual report: The case of First Nations entities in Australia	5
External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award‐winning events	5
Accounting firm office size and tax aggressiveness	5
Does corruption shape firm centralisation? Evidence from state‐owned enterprises in China	5
Managerial inclusiveness and corporate innovation in China	4
Issue Information	4
The effects of Tech‐Fin on corporate innovation: Evidence from China	4
IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity	4
	4
Corporate reputation and hedging activities	4
The association between quarter length, forecast errors, and firms’ voluntary disclosures	4
Do risk exposures explain accounting anomalies? A new testing method	4
OFDI and stock price synchronicity: Evidence from China	4
Former auditors on the audit committee and earnings management: Evidence from African banks	4
Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes	4
	4
Issue Information	4
Geographic strategies in mergers and acquisitions by financial institutions	4

Non‐GAAP earnings reporting following going‐concern opinions	4
	4
	4
Creditor litigation and corporate innovation: Evidence from China	4
Smart contracts, the legal profession and COVID‐19: Highlighting the need to embrace technology	4
Global equity fund performance adjusted for equity and currency factors	4
Is the SEC captured? Evidence from political connectedness and SEC enforcement actions	4
Vale to Professor Emeritus David M. Emanuel, 15 April 1944–18 February 2021	4
Non‐executive directorship importance and takeover hostility: Australian evidence	4
The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure	4
Issue Information	4