Accounting and Finance

Article	Citations
Issue Information	159
	86
The effects of prevalence induced concept change on audit scepticism judgements	71
Non‐executive directors and corporate risk‐taking: Evidence from China	64
Disclosure regulation and incentive uncertainty	56
From natural language to accounting entries using a natural language processing method	48
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity	41
The value of communication: Evidence from in‐depth investor relations management data	36
Community social capital and financial reporting quality in nonprofits	34
Inquiry letter types, accountants' responses, and audit fees: Evidence from China	33
Exit as governance: The effect of stock liquidity on firm productivity	29
Economic Policy Uncertainty–Bank Risk Nexus: Cross‐Country Evidence	28
An investigation of CEO characteristics on firm performance	28
Does Common Ownership Affect the Value of Cash Holdings?	27
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals	26
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China	22
Issue Information	22
Carbon emissions and abnormal cash holdings	22
Affect and reason in uncertain accounting settings: The case of capital investment appraisal	21
Top executive tournament incentives and corporate innovation output	21
Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China	21
Open government data and firm value: A quasi‐natural experiment from China	21
Short‐selling pressure and year‐over‐year MD&A modifications	20
Digital financial inclusion development, investment diversification, and household extreme portfolio risk	20
Can CEO equity‐based compensation limit investment‐related agency problems?	19

Corporate reputation and hedging activities	19
Does reputation matter? Evidence on spatial competition in China's bond market	18
The effect of non‐financial performance measures, organisational politics and political skill on job performance: Evidence from China	18
Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives	18
Political ranking in hierarchy and receipt of a comment letter: Evidence from China	18
Taken With a Grain of Salt: Earnings Forecasts From Narcissistic CEOs	17
Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes	17
Strategic alliance, trust and accounting performance stability	17
Litigating crashes? Insights from security class actions	16
Addressing CSR Red Flags as a Strategic Response to Economic Policy Uncertainty	16
Do acquiring firms achieve their mergers and acquisitions objectives? Evidence from Japan	16
The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China	16
Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand	16
Market sentiment to COVID‐19 and the Chinese stock market	16
Issue Information	16
Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud	16
The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system	15
Workforce diversity and financial statement readability	15
The impact of air pollution on financial reporting quality: evidence from China	15
CFOs’ audit experience and corporate disclosure quality: evidence from China	15
The rise of market power and firms' investment: Evidence from China	15
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China	15
Does image sentiment of major public emergency affect the stock market performance? New insight from deep learning techniques	14
The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia	14
From red tape to innovation: How does municipal government financing reform affect corporate R&D activities?	14
Issue Information	14
Volatility spillovers of cloud stocks: Evidence from China using the dynamic connectedness approach	13
Why does operating profitability predict returns? New evidence on risk versus mispricing explanations	13
Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China	13
Stock market liquidity and traditional sources of bank business	13
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
Asset redeployability and CEO inside debt	13
Does stock market liberalisation restrain corporate financialisation?	13
Fintech and large banks for SME financing: Evidence from China	12
Earnings manipulation and similarity of annual report disclosure: Evidence from China	12
Cross‐asset time‐series momentum strategy: A new perspective	12
Agnostic Fundamental Analysis via Machine Learning	12
Sustainable Supply Chain and Organisational Resilience: Evidence From China	12
Firm‐Level Trade Policy Uncertainty and Cost Stickiness: Evidence From a Large Language Model Approach	11
Time distance and mutual fund holding horizon: Evidence from a quasi‐natural experiment setting of high‐speed railway opening	11
Controlling Shareholder Share Pledging and Corporate Social Security Contributions in China	11
Accounting for waste: Waste reporting in Australian metals and mining companies	11
Managers' equity‐based compensation and soft‐talk management cash flow forecasts	11
Issue Information	11
	11
Issue Information	11
Executive individualism and the tone of firms' annual reports	11
Matters of concern and engaged research	10
The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles	10

An evaluation of the animal welfare accountability being demonstrated by global apparel companies	10
Examining the financial and commercial literacy of Australian Indigenous small business owners	10
Understanding short‐term price pressure from index reconstitutions: Evidence from the CSI 300	10
Love thy neighbour: Evidence from capital structure decisions	10
Broker and institutional investor short selling	10
Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support	10
The disciplinary role of unsuccessful takeovers and changes in corporate governance	10
The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China	10
‘Know when to fold 'em’: Policy uncertainty and acquisition abandonment	9
Can asset‐backed securitisation reduce corporate leverage? Evidence from China	9
A study of cross‐border profit shifting channels: Evidence from Australia	9
Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19	9
The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market	9
Systematic Risk Factors in China's Stock Market: A High‐Frequency PCA Approach	9
Difference of opinion among investors versus analysts	9
Heterogeneity in needs and purchases in Australian retirees	9
How do co‐shareholding networks affect negative media coverage? Evidence from China	9
Deleveraging for talents: Human capital reliance and corporate leverage	9
	9
Covenant violation and operational efficiency	8
Do ties still bind? Analyst behaviour after financial restatements	8
Does executive accountability enhance risk management and risk culture?	8
Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options	8
Institutional attention and investment efficiency	8
CEO political ideology and risk factor disclosure	8
The value of personal professional financial advice to clients: A systematic quantitative literature review	8
The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions	8
Political incentives and corporate income tax: Evidence from China	8
Green credit policy and corporate cash holdings: Evidence from China	8
Retail Investors' Environmental Attention and Green Innovation—Evidence From Interactive Platforms	8
Diffusion of integrated reporting, insights and potential avenues for future research	8
The Nexus Between Self‐Efficacy and Professional Skills Development Among Accounting Students: Do Social and Cultural Factors Matter?	8
Judicial independence and earnings management	8
An empirical study of Chinese listed firms’ herd behaviour in cross‐border mergers and acquisitions	8
How management control systems can enable, constrain, and embed integrated reporting	8
Competition, liquidity creation and bank stability	8
Tail risk spillover of commodity futures markets	8
10‐K complexity, analysts' forecasts, and price discovery in capital markets	8
Major Customer Reliance and SG&A Cost Sensitivity	8
The leaders' shadow: Excessive information spillover in the Chinese stock market	7
Control strategies for impactful exits in impact private equity firms	7
Self‐sacrifice or empty symbolism: A study of $1 CEOs	7
Creditor litigation and corporate innovation: Evidence from China	7
Dialect Distance and Venture Capital Risk‐Taking: Evidence From China	7
Stock market liquidity during crisis periods: Australian evidence	7
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Bank FinTech and corporate disclosure: Evidence from China	7
The use of digital footprints in the US mortgage market	7
IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity	7
Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective	7
Motivations Behind Companies' Riding the Wave on Interactive Platforms: From the Perspective of Insider Share Reductions	7
Beggars cannot be choosers? Legitimacy deficiency and the use of trade credit by family firms	7
The effect of capital and labour distortion on innovation	7
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The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity	7
IPO Breaking Anomaly in China: A Prospectus‐Based Textual Analysis	7
Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China	7
Vintage capital and trade credit	7
Economic Value Added in performance measurement: A simulation approach and empirical evidence	7
The impact of organisation capital on inventory efficiency	6
The unintended consequence of financial statement comparability: evidence from managerial learning practices	6
Production similarity and the cross‐section of stock returns: A machine learning approach	6
Timing the factor zoo via deep learning: Evidence from China	6
Accounting and social capital: A review and reflections on future research opportunities	6
Corporate sexual orientation equality and carbon emission	6
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The spillover effects of managers' evasiveness: Evidence from earnings communication conferences	6
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern	6
Are investments in material corporate social responsibility issues a key driver of financial performance?	6
Vale Emeritus Professor Francis (Frank) James Finn	6
Government provided rating, alleviation of financial constraints, and corporate investment	6
Information asymmetry, policy shocks, and international equity investment: Evidence from the anti‐corruption campaign in China	6
Higher‐order moments and asset pricing in the Australian stock market	6
Board interlocks, career prospects and corporate social responsibility	5
The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective	5
Corporate inversion, cost of equity and ineffective tax reform	5
Group budget‐based bonus scheme and group cooperation: The role of social value orientation, goal alignment, and group identity	5
Long term trends in non‐audit fees and audit quality: New evidence based on going concern opinions and financial restatements	5
Issue Information	5
Global Compact, Global Reach: Sustainability Engagement and MNEs' Internationalisation	5

Scorecards, gateways and rankings: remuneration and conduct in financial services	5
	5
Does digital transformation drive more comment letters?	5
CEO organizational identification and corporate innovation investment	5
Are auditors insulated to positive client news? Evidence from audit fees and going‐concern opinions	5
Employer ratings in social media and firm performance: Evidence from an explainable machine learning approach	5
Corporate governance, blockholders, and financial distress: Global evidence	5
Pandemic shock, debt maturity structure and corporate performance	5
ASX small firm/microcap listings: the IPO ‘Pop’ and two decades of subsequent returns	5
Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture	5
Initial public offering, corporate innovation and total factor productivity: Evidence from China	5
Typhoon strikes, political costs and earnings management	5
Issue Information	5
Too transparent for signalling? A global analysis of bond issues by property companies	5
Equity incentive plans and R&D investment manipulation: evidence from China	5