Accounting and Finance

Article	Citations
Issue Information	95
Economic Policy Uncertainty–Bank Risk Nexus: Cross‐Country Evidence	76
Does Common Ownership Affect the Value of Cash Holdings?	75
	60
The effects of prevalence induced concept change on audit scepticism judgements	47
An investigation of CEO characteristics on firm performance	39
Regulatory Price Restrictions, Audit Fees and Audit Outcomes: Evidence From Audit Fee Regulation No. 196 in China	38
Inquiry letter types, accountants' responses, and audit fees: Evidence from China	34
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China	32
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals	29
Carbon emissions and abnormal cash holdings	29
From natural language to accounting entries using a natural language processing method	27
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity	26
Non‐executive directors and corporate risk‐taking: Evidence from China	25
Exit as governance: The effect of stock liquidity on firm productivity	25
The value of communication: Evidence from in‐depth investor relations management data	24
Community social capital and financial reporting quality in nonprofits	24
Issue Information	23
Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China	23
Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives	22
Corporate reputation and hedging activities	22
Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud	21
Does reputation matter? Evidence on spatial competition in China's bond market	21
The Lifecycle of Typical IPOs: The Characteristics of Surviving Firms	21
Affect and reason in uncertain accounting settings: The case of capital investment appraisal	20

Strategic alliance, trust and accounting performance stability	20
Taken With a Grain of Salt: Earnings Forecasts From Narcissistic CEOs	20
The effect of non‐financial performance measures, organisational politics and political skill on job performance: Evidence from China	20
Political ranking in hierarchy and receipt of a comment letter: Evidence from China	19
Open government data and firm value: A quasi‐natural experiment from China	19
Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes	19
Dual Holders and Corporate Tax Policies	18
Short‐selling pressure and year‐over‐year MD&A modifications	18
Do acquiring firms achieve their mergers and acquisitions objectives? Evidence from Japan	18
Government‐Initiated Corporate Social Responsibility and R&D Expenditure Stickiness: Evidence From the Targeted Poverty Alleviation Campaign	18
Addressing CSR Red Flags as a Strategic Response to Economic Policy Uncertainty	17
Workforce diversity and financial statement readability	17
The impact of air pollution on financial reporting quality: evidence from China	17
The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system	17
Issue Information	16
The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China	16
Litigating crashes? Insights from security class actions	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	15
Financial Statement Fraud Detection by Integrating Supervisory Punishment Reports Into Machine Learning Methods: 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
CFOs’ audit experience and corporate disclosure quality: evidence from China	15
Market sentiment to COVID‐19 and the Chinese stock market	15
Issue Information	15
The market value of cash holdings from related‐party sales: The role of source of cash flows	14
Does image sentiment of major public emergency affect the stock market performance? New insight from deep learning techniques	14
Why does operating profitability predict returns? New evidence on risk versus mispricing explanations	14
Does stock market liberalisation restrain corporate financialisation?	14
From red tape to innovation: How does municipal government financing reform affect corporate R&D activities?	14
Asset redeployability and CEO inside debt	13
Agnostic Fundamental Analysis via Machine Learning	13
Financial statement comparability and audit pricing	13
Sustainable Supply Chain and Organisational Resilience: Evidence From China	13
Cross‐asset time‐series momentum strategy: A new perspective	13
Accruals Management to Meet or Beat Earnings Performance of Peer Firms	13
Stock market liquidity and traditional sources of bank business	13
Accounting for waste: Waste reporting in Australian metals and mining companies	12
Earnings manipulation and similarity of annual report disclosure: Evidence from China	12
Volatility spillovers of cloud stocks: Evidence from China using the dynamic connectedness approach	12
Fintech and large banks for SME financing: Evidence from China	12
An Instrumented Principal Component Analysis Factor Model for Chinese Equity Options Returns	12
Issue Information	11
Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China	11
Managers' equity‐based compensation and soft‐talk management cash flow forecasts	11
Time distance and mutual fund holding horizon: Evidence from a quasi‐natural experiment setting of high‐speed railway opening	11
Can asset‐backed securitisation reduce corporate leverage? Evidence from China	11
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Controlling Shareholder Share Pledging and Corporate Social Security Contributions in China	11
Is Corporate Bond Market (In)attentive to Earnings News on Busy Reporting Days?	11

Systematic Risk Factors in China's Stock Market: A High‐Frequency PCA Approach	10
The disciplinary role of unsuccessful takeovers and changes in corporate governance	10
Matters of concern and engaged research	10
Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support	10
An evaluation of the animal welfare accountability being demonstrated by global apparel companies	10
The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles	10
Love thy neighbour: Evidence from capital structure decisions	10
Institutional attention and investment efficiency	9
Understanding short‐term price pressure from index reconstitutions: Evidence from the CSI 300	9
The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China	9
Broker and institutional investor short selling	9
Deleveraging for talents: Human capital reliance and corporate leverage	9
Has Accounting Really Lost Its Value Relevance?	9
Major Customer Reliance and SG&A Cost Sensitivity	9
Examining the financial and commercial literacy of Australian Indigenous small business owners	9
Executive individualism and the tone of firms' annual reports	9
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The Nexus Between Self‐Efficacy and Professional Skills Development Among Accounting Students: Do Social and Cultural Factors Matter?	9
Issue Information	9
Firm‐Level Trade Policy Uncertainty and Cost Stickiness: Evidence From a Large Language Model Approach	9
Physical Climate Change Risk and Corporate Cost Stickiness: Evidence From China	9
The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market	8
Retail Investors' Environmental Attention and Green Innovation—Evidence From Interactive Platforms	8
10‐K complexity, analysts' forecasts, and price discovery in capital markets	8
Does executive accountability enhance risk management and risk culture?	8
Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19	8
Tail risk spillover of commodity futures markets	8
The value of personal professional financial advice to clients: A systematic quantitative literature review	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
Difference of opinion among investors versus analysts	8
Diffusion of integrated reporting, insights and potential avenues for future research	8
Judicial independence and earnings management	8
‘Know when to fold 'em’: Policy uncertainty and acquisition abandonment	8
CEOs' Internal Connections and Corporate Tax Avoidance	8
Heterogeneity in needs and purchases in Australian retirees	8
A study of cross‐border profit shifting channels: Evidence from Australia	8
How management control systems can enable, constrain, and embed integrated reporting	7
Political incentives and corporate income tax: Evidence from China	7
Bank FinTech and corporate disclosure: Evidence from China	7
The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions	7
Dialect Distance and Venture Capital Risk‐Taking: Evidence From China	7
Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options	7
The leaders' shadow: Excessive information spillover in the Chinese stock market	7
Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings	7
Green credit policy and corporate cash holdings: Evidence from China	7
The use of digital footprints in the US mortgage market	7
Do ties still bind? Analyst behaviour after financial restatements	7
Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective	7
Competition, liquidity creation and bank stability	7
Control strategies for impactful exits in impact private equity firms	7
Motivations Behind Companies' Riding the Wave on Interactive Platforms: From the Perspective of Insider Share Reductions	6
Economic Value Added in performance measurement: A simulation approach and empirical evidence	6
Corporate sexual orientation equality and carbon emission	6
Production similarity and the cross‐section of stock returns: A machine learning approach	6
Creditor litigation and corporate innovation: Evidence from China	6
IPO Breaking Anomaly in China: A Prospectus‐Based Textual Analysis	6
IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity	6
Vintage capital and trade credit	6
The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity	6
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Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern	6
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Self‐sacrifice or empty symbolism: A study of $1 CEOs	6
Stock market liquidity during crisis periods: Australian evidence	6
The effect of capital and labour distortion on innovation	6
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When Corporate Social Responsibility Disappoints: The Hidden Cost of CSR Expectation Gaps in Audit Fees	6
The spillover effects of managers' evasiveness: Evidence from earnings communication conferences	6
Financial Leverage and Stock Price Crash Risk: The Role of Growth in Chinese Firms	6
Beggars cannot be choosers? Legitimacy deficiency and the use of trade credit by family firms	6
Employer ratings in social media and firm performance: Evidence from an explainable machine learning approach	5
Accounting and social capital: A review and reflections on future research opportunities	5
Government provided rating, alleviation of financial constraints, and corporate investment	5
The unintended consequence of financial statement comparability: evidence from managerial learning practices	5
Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture	5
Board interlocks, career prospects and corporate social responsibility	5
Group budget‐based bonus scheme and group cooperation: The role of social value orientation, goal alignment, and group identity	5
Timing the factor zoo via deep learning: Evidence from China	5

Higher‐order moments and asset pricing in the Australian stock market	5
Information asymmetry, policy shocks, and international equity investment: Evidence from the anti‐corruption campaign in China	5
	5
The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective	5
Pandemic shock, debt maturity structure and corporate performance	5
Are auditors insulated to positive client news? Evidence from audit fees and going‐concern opinions	5
Are investments in material corporate social responsibility issues a key driver of financial performance?	5
The impact of organisation capital on inventory efficiency	5
Vale Emeritus Professor Francis (Frank) James Finn	5
ASX small firm/microcap listings: the IPO ‘Pop’ and two decades of subsequent returns	5
Scorecards, gateways and rankings: remuneration and conduct in financial services	5
Does digital transformation drive more comment letters?	5
Corporate inversion, cost of equity and ineffective tax reform	5
Country environmental, social and governance performance and economic growth: The international evidence	4
Institutional investors' corporate site visits and resource extraction: Evidence from China	4
Equity incentive plans and R&D investment manipulation: evidence from China	4
Typhoon strikes, political costs and earnings management	4
Initial public offering, corporate innovation and total factor productivity: Evidence from China	4
Environmental Engagement: An Effective Way in Mitigation of Firms' Litigation Risks in China	4
Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management	4
ESG Rating Uncertainty and Excess Cash Holdings: Evidence From China	4
Liquidity ratios and corporate failures	4
The Power of Colour: Does the Visual Communication of ESG Disclosure Promote Stock Liquidity?	4
Climate Risk Exposure and Corporate Internationalisation: Evidence From China	4
Sampling error and the joint estimation of imputation credit value and cash dividend value	4
Does Regulatory Attention Towards Trading Manipulation Curb Stock Price Volatility?	4
CEO organizational identification and corporate innovation investment	4
Navigating CEO Characteristics, Strategic Choices and Firm Success	4
Global Compact, Global Reach: Sustainability Engagement and MNEs' Internationalisation	4
Information, sentiment, and margin trading of Chinese stock market	4
Can digital transformation decrease the debt concentration?	4
Cryptocurrency as an alternative inflation hedge?	4
Can oil be used as an alternate asset for investment? Unveiling new insights using the NARDL model incorporating structural breaks	4
The flow‐performance puzzle: Insights from passive and active ETFs	4
Stock market reactions to US Consumer Product Safety Commission enforcement actions	4
Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?	4
Media abnormal tone and cross section of stock returns: Evidence from China	4
The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors' Use of Sustainability Information	4
Corporate governance, blockholders, and financial distress: Global evidence	4
Sailing Through Setbacks—What Makes Personal Financial Resilience?	4
Long term trends in non‐audit fees and audit quality: New evidence based on going concern opinions and financial restatements	4
Issue Information	4
12 years of integrated reporting: A review of research	4
CEO social capital, business environment, and the level of corporate risk‐taking in China	4
Does innovation matter for asymmetric cost behaviour? Evidence from forward citations to the patents	4
Issue Information	4
Cultural tightness–looseness and inter‐regional mergers and acquisitions: Evidence from China	4
Too transparent for signalling? A global analysis of bond issues by property companies	4