Accounting and Finance

Article	Citations
Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE	120
We are advertis’d by our loving friends: CEO‐connected directors	117
Innovations and earnings non‐synchronicity: evidence from industry M&A activities	65
Innovation's influence on working capital management and profitability: A Chinese high‐tech manufacturing perspective	61
An empirical study of Chinese listed firms’ herd behaviour in cross‐border mergers and acquisitions	55
Does just‐in‐time adoption have an impact on corporate innovation: evidence from China	52
Political incentives and corporate income tax: Evidence from China	50
Hamada’s equation and the beta of debt under CAPM	41
Do auditors price litigious tone?	40
Issue Information	35
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Issue Information	32
Tail risk of coal futures in China's market	30
Issue Information	28
Cross‐country diversity and non‐IFRS financial performance measures	28
Storylines: A science‐based method for assessing and measuring future physical climate‐related financial risk	27
Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?	27
Dodd–Frank's impact on community‐bank investment models: A Bayesian structural time series analysis	26
Supply chain concentration and cost of capital	24
The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions	24
From natural language to accounting entries using a natural language processing method	23
Investigating performance implications of intra‐family ownership successions: Equity transfers with versus without debt creation	22
Exchange‐traded fund ownership and underlying stock mispricing	22
Director awards and board effectiveness	22
Do women empower other women? Empirical evidence of the effect of female pervasiveness on firm risk‐taking	19

Issue Information	18
Mutual fund activism and corporate innovation: Evidence from China	18
More on the relationship between interdisciplinary accounting research and citation impact	18
The ASC 606 standard, revenue informativeness, and analysts forecast quality	17
Earnings communication conferences and post‐earnings‐announcement drift: Evidence from China	15
How firms respond to external valuation: Evidence from the monitoring role of media	15
ESG, financial constraint and financing activities: A study in the Chinese market	15
Preventive regulation and corporate tax avoidance: Evidence from China	14
CEO incentive compensation and stock price momentum	14
Can work integrated learning deliver employability? International post‐graduate accounting students	14
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity	14
How well do analysts really understand asymmetric cost behaviour?	14
Drought risk and capital structure dynamics	13
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Issue Information	13
Attracting accounting and finance graduate talent – beyond the Big Four	12
Disclosure regulation and incentive uncertainty	12
Analyst bias and forecast consistency	12
Tunnelling in asset‐injecting private placements: evidence from China	12
Fixed investment or financial assets investment: Evidence from political uncertainty in China	12
MD&A readability, auditor characteristics, and audit fees	12
The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia	12
The value of communication: Evidence from in‐depth investor relations management data	12
Institutional ownership and liquidity commonality: evidence from Australia	12
Corporate social responsibility and litigation risk: Evidence from securities class action lawsuits	11
How management control systems can enable, constrain, and embed integrated reporting	11
Bank loan covenants, accrual quality and firms’ information environment	11
Decision usefulness of SME financial statements in Sri Lanka	11
Does executive accountability enhance risk management and risk culture?	11
Aggregate analyst characteristics and forecasting performance	11
An investigation of CEO characteristics on firm performance	10
Non‐executive directors and corporate risk‐taking: Evidence from China	10
Banking competition and corporate risk: Micro evidence from China	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
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Competition, liquidity creation and bank stability	10
Investor sentiment and mutual fund flow‐performance sensitivity: Evidence from China	10
How does green finance policy affect firms' pro‐environmental mergers and acquisitions?	10
Using machine learning and 10‐K filings to measure innovation	10
Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options	9
Do ties still bind? Analyst behaviour after financial restatements	9
The ethics of climate change: a systematic literature review	9
The influence of organisational learning capability on the organisational use of SMA practices: The mediating role of employee creativity and empowerment	9
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals	9
Modelling of Chinese corporate bond default – A machine learning approach	9
Local CEOs and asymmetric cost behaviour	9
Business strategy, cash holdings, and dividend payouts	9
Let others know who your friends are: The effect of collaborator disclosure on crowdfunding performance	9
Transitory and permanent shock transmissions between real estate investment trusts and other assets: Evidence from time‐frequency decomposition and machine learning	9

Community social capital and financial reporting quality in nonprofits	9
Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation	8
The power of crowds: can minority shareholder activism promote management earnings forecast accuracy	8
Does patent infringement litigation affect stock price crash risk? Evidence from China	8
CEO turnovers and capital structure persistence	8
Pressure from words: The tone of investors in Chinese earnings communication conferences and managerial myopia	8
Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of SEC guidelines	8
Investigating proxies for retail investor attention in financial markets	7
Do social media constrain or promote company violations?	7
Economic uncertainty and Australian stock returns	7
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Does information asymmetry predict audit fees?	7
Confucian culture and cost stickiness	7
Speculative trading preferences of retail investor birth cohorts	7
A review and synthesis of contemporary sustainability accounting research and the development of a research agenda	7
Critical analysis of integration of ICT and data analytics into the accounting curriculum: A multidimensional perspective	7
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China	7
Improving small and medium‐size enterprise performance: Does working capital management enhance the effectiveness of financial inclusion?	7
How do institutional investors influence accounting conservatism in China?	7
Relationship investment and local corruption environment: Evidence from China	7
CEO religious university affiliation and financial reporting quality	7
Green credit policy and corporate cash holdings: Evidence from China	7
Strategic earnings management in family firms	7
Exit as governance: The effect of stock liquidity on firm productivity	6
The effects of prevalence induced concept change on audit scepticism judgements	6
The impact of air pollution on cost of debt: Evidence from corporate bond markets	6
I'd do anything, but I won't do that: Job crafting in the management accounting profession	6
Environmental, social, and governance integration: the case of microfinance institutions	6
Carbon emissions and abnormal cash holdings	6
Erratum	6
Climate risk exposure and debt concentration: Evidence from Chinese listed companies	6
Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective	6
A CEO's expertise power and bank diversification	6
Is information really efficient for the market? Evidence of confirmatory bias in China	6
When it's not personal but positional: The upside of CEO power	6
Bank FinTech and corporate disclosure: Evidence from China	6
Corporate fraud and independent director's re‐appointment: Information hypothesis or favouritism hypothesis?	6
Does bank digitalisation reduce corporate agency costs? Evidence from China	6
The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour	6
Inquiry letter types, accountants' responses, and audit fees: Evidence from China	6
New bottle or new label? Distinguishing impact investing from responsible and ethical investing	5
Leverage constraints and corporate financing decisions	5
Issue Information	5
Digital financial inclusion and investment diversification: Evidence from China	5
Does corruption shape firm centralisation? Evidence from state‐owned enterprises in China	5
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Does credit rating conservatism matter for corporate tax avoidance?	5
An examination of self‐efficacy and sense of belonging on accounting student achievement	5
Segmented financial risk tolerances within the standardised initial public offering regulatory environment of the Australian Securities Exchange	5
Financial openness and profitability premium: Causal evidence from the Shanghai‐Hong Kong Stock Connect	5
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The financial resource curse: Interest rate deregulation and firms' shadow banking activities	5
Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure	5
The impact of cost stickiness on financial reporting: evidence from income smoothing	5
Global equity fund performance adjusted for equity and currency factors	5
The effect of CEO adverse professional experience on management forecast pessimism	5
Top executive tournament incentives and corporate innovation output	5
The use of digital footprints in the US mortgage market	5
Political ranking in hierarchy and receipt of a comment letter: Evidence from China	5
External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award‐winning events	5
Default risk and earnings expectations: The role of contract maturity in the credit default swap market	5
Creditor litigation and corporate innovation: Evidence from China	5
OFDI and stock price synchronicity: Evidence from China	5
Issue Information	4
Corporate reputation and hedging activities	4
Revisiting the concept of the public interest in accounting: A stakeholder analysis	4
Long‐term financing effects of Chinese non‐SOEs Belt and Road OFDI	4
Culturally diverse board and corporate innovation	4
How do firms learn? Evidence from corporate cash holdings during the COVID‐19 pandemic	4
Managerial tone and investors' hedging activities: Evidence from credit default swaps	4
The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure	4
Do risk exposures explain accounting anomalies? A new testing method	4
Non‐executive directorship importance and takeover hostility: Australian evidence	4
Does reputation matter? Evidence on spatial competition in China's bond market	4
CEO inside debt and the acquisition of private targets	4
The effect of capital and labour distortion on innovation	4
The interplay of episodic power in enabling and coercive budgetary designs in universities: A case study	4
Interim CEO and corporate long‐term investment: evidence from China	4
Relationship lending and bank loan covenant violations	4
Non‐GAAP earnings reporting following going‐concern opinions	4

Geographic strategies in mergers and acquisitions by financial institutions	4
Vale to Professor Emeritus David M. Emanuel, 15 April 1944–18 February 2021	4
Does increased broadband internet penetration improve the quality of investors' information about local firms?	4
Accounting firm office size and tax aggressiveness	4
Determinants and consequences of student satisfaction in Australian Universities: Evidence from QILT Surveys	4
Grabbing hand or financial constraint mitigation effect? A reexamination of the relationship between institutional development and cash holdings	4
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Board busyness and corporate payout: are all busy directors the same?	3
Cultural accountability in the annual report: The case of First Nations entities in Australia	3
Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China	3
Director expertise and co‐option in industry superannuation funds?	3
Control strategies for impactful exits in impact private equity firms	3
Labour marketisation level and corporate labour investment efficiency: Evidence from China	3
How do big customers influence bank loans in China? The role of state ownership and political connections	3
Meta‐analysis of the impact of financial constraints on firm performance	3
Share pledge risk and government bailout fund	3
Dividend imputation taxes and the curious case of a price premium between BHP and Billiton American depositary receipts	3
Managerial inclusiveness and corporate innovation in China	3
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Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment	3
Hedge accounting, IFRS 9, and audit fees: Evidence from China	3
Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives	3
Stock market liquidity during crisis periods: Australian evidence	3
How does credit information sharing affect trade credit? Evidence from China	3
Affect and reason in uncertain accounting settings: The case of capital investment appraisal	3
Shorting costs and profitability of long–short strategies	3
Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud	3
Issue Information	3
Can CEO equity‐based compensation limit investment‐related agency problems?	3
IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity	3
Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes	3
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Issue Information	3
Self‐sacrifice or empty symbolism: A study of $1 CEOs	3
Institutional trading in stock market anomalies in Australia	3
Financial performance and tone of financial disclosures: The moderating effect of CEO narcissism	3
Manager‐specific manipulation of tone and stock price synchronicity	3
Vintage capital and trade credit	3
Economic Value Added in performance measurement: A simulation approach and empirical evidence	3
Allocation of decision‐making power and labour income share in listed companies: Evidence from China	3
Motivating unrewarded task performance: The dual effects of incentives and an organisational value statement in a discretionary task setting	3
Short‐selling pressure and year‐over‐year MD&A modifications	3
The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity	3
Does increased monitoring enhance the credibility of financial reports? Evidence of auditing semi‐annual financial statements	3
The association between quarter length, forecast errors, and firms’ voluntary disclosures	3
The effects of Tech‐Fin on corporate innovation: Evidence from China	3
Is the SEC captured? Evidence from political connectedness and SEC enforcement actions	3
Beggars cannot be choosers? Legitimacy deficiency and the use of trade credit by family firms	2
The rise of market power and firms' investment: Evidence from China	2
Investor reactions to key audit matters: Financial and non‐financial contexts	2
Female directors and cash holdings adjustment: Evidence from South Korea	2
Flow‐driven risk shifting of high‐performing funds	2
Strategic alliance, trust and accounting performance stability	2
IPO suspension and pricing: Evidence from China	2
An examination of the characteristics versus covariance debate for contemporary asset‐pricing models: Australian evidence	2
The informativeness of embedded value reporting to stock price	2
Do dividends mitigate bad news hoarding, overinvestments, and stock price crash risk?	2
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CEO inside debt holdings and trade credit	2
Do rights matter? An intraday analysis of rights issues in Australia	2
Market sentiment to COVID‐19 and the Chinese stock market	2
Issue Information	2
Issue Information	2
The capital market consequences of stock market liberalisation: Evidence from Mainland‐Hong Kong Stock Connect Programs in China	2
Detecting overproduction: Evidence from inventory write‐down	2
Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature	2
Win by defence: The impact of defensive trademarks on corporate innovation	2
Auditors’ scepticism in response to audit committee oversight behaviour	2
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The crowding‐out effects of innovation information disclosure on peers' innovation: Evidence from innovation‐driven M&As in China	2
Employee health and corporate innovation: Evidence from medical cannabis legalisation	2
Production similarity and the cross‐section of stock returns: A machine learning approach	2
Did quantitative easing reduce the borrowing costs of firms? The risk‐taking channel	2
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Risk contagion of global stock markets under COVID‐19:A network connectedness method	2
Corporate transparency among government suppliers: Implications for firm valuation	2
Does short sales deregulation affect qualitative information disclosure?	2
The use and usefulness of equity accounting	2
CEO compensation convexity and meeting‐or‐just‐beat earnings forecast	2
Optimal capital structure with supplier market power	2
Litigating crashes? Insights from security class actions	2
Does corporate digitalisation moderate real earnings management?	2
CFOs’ audit experience and corporate disclosure quality: evidence from China	2
The market risk premium in Australia: Forward‐looking evidence from the options market	2
Decentralising for local information? Evidence from state‐owned listed firms in China	2
Environmental information disclosure and corporate financial performance: Evidence from China	2
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Open government data and firm value: A quasi‐natural experiment from China	2
Smart contracts, the legal profession and COVID‐19: Highlighting the need to embrace technology	2
On the resilience of Australian public universities: why our institutions may fail unless vice‐chancellors rethink broken commercial business models	2
Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China	2
Corporate sexual orientation equality and carbon emission	2
How executive remuneration responds to guidance: evidence from the Australian banking industry	2
Workforce diversity and financial statement readability	2