Accounting and Finance

Article	Citations
Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement	110
Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour	105
COVID‐19 impact, sustainability performance and firm value: international evidence	61
Rethinking capital structure decision and corporate social responsibility in response to COVID‐19	53
Carbon disclosure: a systematic literature review	52
Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives	50
Real earnings management: A review of the international literature	48
Accounting conservatism and firm performance during the COVID‐19 pandemic	40
A review and synthesis of contemporary sustainability accounting research and the development of a research agenda	37
Economic policy uncertainty exposure and earnings management: evidence from China	37
The power of crowds: can minority shareholder activism promote management earnings forecast accuracy	35
The impact of institutional investors on ESG: Evidence from China	34
Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data	33
Innovation, external technological environment and the total factor productivity of enterprises	32
Impact investing in social sector organisations: a systematic review and research agenda	30
Corporate reputation risk and cash holdings	28
The effect of COVID‐19 on the global stock market	28
Does lesbian and gay friendliness pay off? A new look at LGBT policies and firm performance	27
Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment	27
Trust and the value of CSR during the global financial crisis	27
CEO decision horizon and corporate R&D investments: an explanation based on managerial myopia and risk aversion	27
COVID‐19, public attention and the stock market	26
Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China	26
Tax avoidance and firm risk: evidence from China	24
Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020	23

Risk contagion of global stock markets under COVID‐19:A network connectedness method	23
The governance role of institutional investors in management compensation: evidence from China	22
Female executive leadership and corporate social responsibility	22
Digital financial inclusion development, investment diversification, and household extreme portfolio risk	22
Archival research on audit partners: assessing the research field and recommendations for future research	21
Does family ownership always reduce default risk?	20
Corporate carbon assurance and the quality of carbon disclosure	19
CEO religious university affiliation and financial reporting quality	18
Sixty years of Accounting & Finance: a bibliometric analysis of major research themes and contributions	18
Share pledging and financial constraints in China	18
Do social media constrain or promote company violations?	17
Financial reporting and corporate innovation: a review of the international literature	16
Lifting the numbers game: identifying key input variables and a best‐performing model to detect financial statement fraud	16
Indigenous sustainable finance as a research field: A systematic literature review on indigenising ESG, sustainability and indigenous community practices	16
Corporate green innovation and stock liquidity in China	15
Is there a trade‐off between environmental performance and financial resilience? International evidence from the subprime crisis	15
Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia	15
Does positive CSR increase willingness to invest in a company based on performance? The incremental role of combined assurance	15
State‐owned capital and corporate social responsibility of private‐holding companies: evidence from China	14
Drought risk and capital structure dynamics	14
Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters	14
On the resilience of Australian public universities: why our institutions may fail unless vice‐chancellors rethink broken commercial business models	14
The relationship between responsible financial behaviours and financial wellbeing: The case of buy‐now‐pay‐later	14
MD&A readability, auditor characteristics, and audit fees	14
The impact of air pollution on financial reporting quality: evidence from China	13
Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China	13
Different is better: how unique initial coin offering language in white papers enhances success	13
Stock market liberalisation and corporate cash holdings: evidence from China	12
Accounting and social capital: A review and reflections on future research opportunities	12
Effects of integrating CSR information in financial reports on investors’ firm value estimates	12
Determinants of accounting students’ undergraduate learning satisfaction	12
Equity incentive plans and R&D investment manipulation: evidence from China	12
Environmental, social, and governance integration: the case of microfinance institutions	12
Fintech business and firm access to bank loans	12
CEO overconfidence and the tone of press release	12
Culturally diverse board and corporate innovation	12
Does board gender diversity reduce ‘CEO luck’?	11
Does stock market liberalisation restrain corporate financialisation?	11
An integrated theory of the firm approach to environmental, social and governance performance	11
12 years of integrated reporting: A review of research	11
The effect of board of directors’ expertise and tax avoidance on corporate debt	11
Information asymmetry, regulatory inquiry, and company mergers and acquisitions: evidence from Shenzhen Stock Exchange comment letters	10
Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?	10
Meta‐analysis of the impact of financial constraints on firm performance	10
Recovery from Covid‐19 towards a low‐carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages	10
Does female participation in strategic decision‐making roles matter for corporate social responsibility performance?	10
Messages in online stock forums and stock price synchronicity: Evidence from China	10
Top executive tournament incentives and corporate innovation output	10
Effective teaching, student engagement and student satisfaction during the Covid‐19 pandemic: Evidence from business students' qualitative survey evaluations	10
Does compliance with Green Bond Principles bring any benefit to make G20’s ‘Green economy plan’ a reality?	10

Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China	10
Does corruption shape firm centralisation? Evidence from state‐owned enterprises in China	10
Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance	9
Firm‐level political risk and Shari’ah compliance: equity capital cost and payouts policy	9
The COVID‐19 pandemic: shocks to human capital and policy responses	9
CFOs’ audit experience and corporate disclosure quality: evidence from China	9
Digital financial inclusion and investment diversification: Evidence from China	9
Positive tone and initial coin offering	9
The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia	9
Awe culture and corporate social responsibility: Evidence from China	9
CEO inside debt and the acquisition of private targets	9
Corporate sustainability, earnings persistence and the association between earnings and future cash flows	9
The future of work: a systematic literature review	9
How do key audit matter characteristics combine to impact financial statement understandability?	9
Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management	8
Are investments in material corporate social responsibility issues a key driver of financial performance?	8
Patenting activity or innovative originality?	8
CEO cultural background and corporate cash holdings	8
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China	8
The impact of cost stickiness on financial reporting: evidence from income smoothing	8
Intra‐industry spill‐over effect of default: Evidence from the Chinese bond market	8
The impact of CSR performance and CSR disclosure readability on investors’ earnings estimates	8
Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?	8
Does information asymmetry predict audit fees?	7
Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi‐natural experiment in China	7
Accounting for waste management: a study of the reporting practices of the top listed Indian companies	7
Migrant entrepreneurs and firm innovation	7
How does independent directors’ reputation influence pay‐for‐performance? Evidence from China	7
How do firms learn? Evidence from corporate cash holdings during the COVID‐19 pandemic	7
Does science–industry cooperation policy enhance corporate innovation: Evidence from Chinese listed firms	7
Diffusion of integrated reporting, insights and potential avenues for future research	7
The labour surplus and COVID‐19: the outlook for Chinese migrant low‐skilled workers	7
Employee disclosures in the grocery industry before the COVID‐19 pandemic	7
CEO inside debt holdings and trade credit	7
Distracted institutional investors and audit risk	7
Attracting accounting and finance graduate talent – beyond the Big Four	7
Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality	7
Social media information dissemination and corporate bad news hoarding	7
Effect of severe litigation and bank connection on bank financing in China	7
The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system	7
Corporate innovation and future earnings: does early patent disclosure matter?	6
From self‐entertainment to being appreciated: how does social media transfer talent to business?	6
Exploring the determinants of carbon management system quality: The role of corporate governance and climate risks and opportunities	6
The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour	6
Impact of IFRS adoption on audit pricing: evidence from audit hours and unit audit price in the Korean audit market	6
An investigation of CEO characteristics on firm performance	6
Cost stickiness and stock price crash risk	6
The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective	6
Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature	6
The effect of capital and labour distortion on innovation	6
Green credit policy and corporate cash holdings: Evidence from China	6
The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions	6
Implementation costs of IFRS 9 for non‐financial firms: evidence from China	6
Plus Token and investor searching behaviour – A cryptocurrency Ponzi scheme	6
Media coverage of industry and the cross‐section of stock returns	6
Share‐loan pledging and relaxation of share‐repurchase restrictions in China	6
Interim CEO and corporate long‐term investment: evidence from China	6
Modelling of Chinese corporate bond default – A machine learning approach	6
Business strategy, cash holdings, and dividend payouts	6
Developing critical thinking: An examination of contemporary practices in accounting	5
Impact of product market competition on real activity manipulation: Moderating role of managerial ability	5
Blockchain technology adoption and accounting information quality	5
Residuals from two‐step research designs	5
Climate risk and audit fees: An international study	5
Shorting costs and profitability of long–short strategies	5
Corporate social responsibility and litigation risk: Evidence from securities class action lawsuits	5
Financial effects of carbon risk and carbon disclosure: A review	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
Audit pricing and corporate whistleblower governance: evidence from Australian financial firms	5
Timing the factor zoo via deep learning: Evidence from China	5
A visualisation approach for pitching research	5
Economic uncertainty and Australian stock returns	5
Investor feedback: impact on analyst biases and investor critical evaluation	5
The impact of IFRS 10 on consolidated financial reporting	5
Follow friends to invest: evidence from the information role of weak ties	5
CEO pay disparity, takeover premiums and bidder performance in Australia: efficient contracting or managerial power?	5
Is the extractive industries standard still fit for purpose?	5
Can CEO equity‐based compensation limit investment‐related agency problems?	5
The ethics of climate change: a systematic literature review	5

How does corporate social responsibility have influence on firms' access to trade credit	4
How impact investing firms use reference frameworks to manage their impact performance: An industry‐level study	4
Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China	4
Tax incentive and firm investment: Evidence from the Income Tax Revenue Sharing Reform in China	4
Improving small and medium‐size enterprise performance: Does working capital management enhance the effectiveness of financial inclusion?	4
Managerial political orientation and insider trading	4
The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia	4
Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts	4
Corporate codes of ethics and cash holdings: International evidence	4
CEO organizational identification and corporate innovation investment	4
Learning‐by‐doing: the experience effect in mergers and acquisitions	4
Corporate social responsibility disclosure, dividend payments and firm value – Relations and mediating effects	4
The foreign experience and investment performance of venture capitalists	4
The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market	4
Institutional trading in stock market anomalies in Australia	4
Matters of concern and engaged research	4
Critical analysis of integration of ICT and data analytics into the accounting curriculum: A multidimensional perspective	4
Local versus foreign analysts' forecast accuracy: does herding matter?	4
Analysts' knowledge structure and performance	4
Proprietary costs and the choice of hard and soft greenhouse gas emissions’ disclosure	4
How does mandatory CSR reporting affect supply chain? A new perspective from suppliers	4
The impact of voluntary capital adequacy disclosure on bank lending and liquidity creation	4
The impact of board ethnic diversity on executive pay‐to‐performance sensitivity: Australian evidence	4
Economic Value Added in performance measurement: A simulation approach and empirical evidence	4
Industry momentum: an exchange‐traded funds approach	4
The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity	4
Country environmental, social and governance performance and economic growth: The international evidence	4
Tunnelling in asset‐injecting private placements: evidence from China	4
CEO facial structure and stock price crash risk	4
The impact of internal and external factors on the relationship between information opacity and open‐market repurchases	4
Collaborative inter‐organisational relationships and management control change	4
Banking structure change and corporate innovation: evidence from Chinese city‐branch data	4
Stock market liquidity and traditional sources of bank business	3
Predicting new cases of COVID‐19 and the application to population sustainability analysis	3
Speed of adjustment towards target leverage: evidence from a quantile regression analysis	3
Empirical analysis of the relationship between labour cost stickiness and labour reforms in Spain	3
Former auditors on the audit committee and earnings management: Evidence from African banks	3
Vintage capital and trade credit	3
The rise of robots and the fall of cost stickiness: Evidence from Chinese manufacturers	3
Does credit rating conservatism matter for corporate tax avoidance?	3
Reverse innovation and firm value in emerging markets: Evidence from China	3
Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation	3
Stock performance under alternative Shariah screening methods: Evidence from Australia	3
The value of communication: Evidence from in‐depth investor relations management data	3
The greening effects of regional innovation symbiosis – Evidence from Chinese listed firms	3
An empirical study of Chinese listed firms’ herd behaviour in cross‐border mergers and acquisitions	3
Initial public offering, corporate innovation and total factor productivity: Evidence from China	3
Supply chain disclosure: stakeholder preferences versus current practice in Australia	3
Brain gain of analysts in China: foreign experiences and forecast accuracy	3
ASX small firm/microcap listings: the IPO ‘Pop’ and two decades of subsequent returns	3
Higher‐order moments and asset pricing in the Australian stock market	3
The effects of Tech‐Fin on corporate innovation: Evidence from China	3
An examination of self‐efficacy and sense of belonging on accounting student achievement	3
Quality of performance metrics, informal peer monitoring and goal commitment	3
Grabbing hand or financial constraint mitigation effect? A reexamination of the relationship between institutional development and cash holdings	3
Non‐GAAP earnings and executive compensation: An experiment	3
Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China	3
Internal capital allocation in IPOs and corporate innovation: The moderating role of political connections	3
Earnings communication conferences and post‐earnings‐announcement drift: Evidence from China	3
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600)	3
Impact investment deal flow and Sustainable Development Goals: “Mind the gap?”	3
Cognitive functioning, financial literacy, and judgment in older age	3
Assessing the usefulness of daily and monthly asset‐pricing factors for Australian equities	3
Earnings manipulation and similarity of annual report disclosure: Evidence from China	3
High‐temperature exposure risk, corporate performance and pricing efficiency of the stock market	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
Are IFRS Standards a ‘trusted’ language for private firm credit decisions? An analysis of country differences in users’ perspective	3
How does credit information sharing affect trade credit? Evidence from China	3
Revenue growth in not‐for‐profit organisations: The effects of interactive and diagnostic controls and organisational culture	3
How management control systems can enable, constrain, and embed integrated reporting	3
Toxic chemical releases and idiosyncratic return volatility: A prospect theory perspective	3
Does just‐in‐time adoption have an impact on corporate innovation: evidence from China	3
Effectiveness, efficiency, and fee premiums in audits led by industry specialist partners	3
Determinants and consequences of student satisfaction in Australian Universities: Evidence from QILT Surveys	2
Managerial inclusiveness and corporate innovation in China	2
The use of digital footprints in the US mortgage market	2
Strategic earnings management in family firms	2
Fixed investment or financial assets investment: Evidence from political uncertainty in China	2
Supply chain concentration and cost of capital	2
Board busyness and corporate payout: are all busy directors the same?	2
Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes	2
Self‐sacrifice or empty symbolism: A study of $1 CEOs	2
Does patent infringement litigation affect stock price crash risk? Evidence from China	2
Transitory and permanent shock transmissions between real estate investment trusts and other assets: Evidence from time‐frequency decomposition and machine learning	2
Institutional ownership and liquidity commonality: evidence from Australia	2
We are advertis’d by our loving friends: CEO‐connected directors	2
Labour marketisation level and corporate labour investment efficiency: Evidence from China	2
Segmented financial risk tolerances within the standardised initial public offering regulatory environment of the Australian Securities Exchange	2
Long‐term financing effects of Chinese non‐SOEs Belt and Road OFDI	2
CEO turnovers and capital structure persistence	2
Bank loan covenants, accrual quality and firms’ information environment	2
How well do analysts really understand asymmetric cost behaviour?	2
Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE	2
Share pledge risk and government bailout fund	2