Accounting and Finance

Article	Citations
Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement	75
Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour	58
Corporate governance and carbon performance: role of carbon strategy and awareness of climate risk	55
Top executives’ early‐life experience and financial disclosure quality: impact from the Great Chinese Famine	54
COVID‐19 impact, sustainability performance and firm value: international evidence	50
Rethinking capital structure decision and corporate social responsibility in response to COVID‐19	45
Does economic policy uncertainty raise corporate precautionary cash holdings? Evidence from China	43
Carbon disclosure: a systematic literature review	37
Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives	33
How managers use culture and controls to impose a ‘996’ work regime in China that constitutes modern slavery	32
Measurement concerns and agreement of environmental social governance ratings	30
A review and synthesis of contemporary sustainability accounting research and the development of a research agenda	30
Accounting conservatism and firm performance during the COVID‐19 pandemic	29
Economic policy uncertainty exposure and earnings management: evidence from China	27
Real earnings management: A review of the international literature	26
Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment	24
COVID‐19, public attention and the stock market	23
The power of crowds: can minority shareholder activism promote management earnings forecast accuracy	23
Impact investing in social sector organisations: a systematic review and research agenda	22
Employee quality and audit fee: evidence from China	22
Environmental Kuznets curve bibliographic map: a systematic literature review	21
CEO decision horizon and corporate R&D investments: an explanation based on managerial myopia and risk aversion	21
The effect of COVID‐19 on the global stock market	21
Risk contagion of global stock markets under COVID‐19:A network connectedness method	20
Tax avoidance and firm risk: evidence from China	20

Short selling and labor investment efficiency: evidence from the Chinese stock market	20
Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China	19
Innovation, external technological environment and the total factor productivity of enterprises	19
Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data	19
Trust and the value of CSR during the global financial crisis	18
Does lesbian and gay friendliness pay off? A new look at LGBT policies and firm performance	18
Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020	17
Does family ownership always reduce default risk?	17
The governance role of institutional investors in management compensation: evidence from China	17
Does internal information quality impact corporate cash holdings? Evidence from China	17
Archival research on audit partners: assessing the research field and recommendations for future research	17
Political embeddedness and firms’ choices of earnings management strategies in China	17
Corporate reputation risk and cash holdings	17
No more excuses! Performance of ESG‐integrated portfolios in Australia	17
Social trust and the speed of corporate leverage adjustment: evidence from around the globe	15
Female executive leadership and corporate social responsibility	14
Internal governance and innovation	14
Financial slack, institutional shareholding and enterprise innovation investment: evidence from China	14
Sixty years of Accounting & Finance: a bibliometric analysis of major research themes and contributions	14
Is there a trade‐off between environmental performance and financial resilience? International evidence from the subprime crisis	13
Share pledging and financial constraints in China	13
The impact of institutional investors on ESG: Evidence from China	13
Financial statement comparability and managers’ use of corporate resources	13
Does board gender diversity reduce ‘CEO luck’?	12
Does positive CSR increase willingness to invest in a company based on performance? The incremental role of combined assurance	12
Does policy uncertainty of the blockchain dampen ICO markets?	12
A critical examination of the use of research templates in accounting and finance	12
CEO religious university affiliation and financial reporting quality	12
Determinants of accounting students’ undergraduate learning satisfaction	12
Behavioural portfolio theory revisited: lessons learned from the field	12
Boardroom gender diversity and CEO pay deviation: Australian evidence	12
Lifting the numbers game: identifying key input variables and a best‐performing model to detect financial statement fraud	12
Do social media constrain or promote company violations?	12
Can non‐executive equity incentives reduce internal control ineffectiveness? Evidence from China	12
Different is better: how unique initial coin offering language in white papers enhances success	12
Analysis of corporate social disclosures of the apparel industry following crisis: an institutional approach	12
On the resilience of Australian public universities: why our institutions may fail unless vice‐chancellors rethink broken commercial business models	12
Digital financial inclusion development, investment diversification, and household extreme portfolio risk	12
Do female CEOs make a difference in firm operations? Evidence from Vietnam	11
Do IFRS disclosure requirements reduce the cost of capital? Evidence from Australia	11
Stakeholder and merger and acquisition research: a structured literature review	11
Effects of integrating CSR information in financial reports on investors’ firm value estimates	11
Do capital expenditures influence earnings performance: Evidence from loss‐making firms	11
Culturally diverse board and corporate innovation	10
Institutional investors’ information seeking and stock price crash risk: nonlinear relationship based on management’s opportunistic behaviour	10
Environmental, social, and governance integration: the case of microfinance institutions	10
Managerial risk appetite and asymmetry cost behavior: evidence from China	10
Accounting and social capital: A review and reflections on future research opportunities	10
MD&A readability, auditor characteristics, and audit fees	10
Testing cause‐and‐effect relationships within a balanced scorecard	10

Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters	9
Financial reporting and corporate innovation: a review of the international literature	9
Recovery from Covid‐19 towards a low‐carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages	9
Indigenous sustainable finance as a research field: A systematic literature review on indigenising ESG, sustainability and indigenous community practices	9
Corporate green innovation and stock liquidity in China	9
Unravelling the integrated information systems and management control paradox: enhancing dynamic capability through business intelligence	9
Corporate social responsibility and information flow	9
The impact of air pollution on financial reporting quality: evidence from China	8
The COVID‐19 pandemic: shocks to human capital and policy responses	8
Does corruption shape firm centralisation? Evidence from state‐owned enterprises in China	8
State‐owned capital and corporate social responsibility of private‐holding companies: evidence from China	8
Pitching research for engagement and impact: a simple tool and illustrative examples	8
The future of work: a systematic literature review	8
Gambling and marketing: a systematic literature review using HistCite	8
The effect of stock liquidity on investment efficiency under financing constraints and asymmetric information: Evidence from the United States	8
Access to finance and SMEs’ trade credit: evidence from a regression discontinuity design	8
Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China	8
Saving or tunnelling: value effects of tax avoidance in Chinese listed local government‐controlled firms	8
CEO overconfidence and the tone of press release	8
What accounting standards were the cause of enforcement actions following IFRS adoption?	8
The effect of board of directors’ expertise and tax avoidance on corporate debt	8
Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?	7
Equity incentive plans and R&D investment manipulation: evidence from China	7
Gender, ethnicity and stock liquidity: evidence from South Africa	7
Corporate tax effects of economic policy uncertainty	7
Attracting accounting and finance graduate talent – beyond the Big Four	7
Does compliance with Green Bond Principles bring any benefit to make G20’s ‘Green economy plan’ a reality?	7
Busy directors and firm performance: a replication and extension of Hauser (2018)	7
How do key audit matter characteristics combine to impact financial statement understandability?	7
Top executive tournament incentives and corporate innovation output	7
Drought risk and capital structure dynamics	7
Fintech business and firm access to bank loans	7
Stock market liberalisation and corporate cash holdings: evidence from China	7
How do employees learn from performance measures? Evidence from a local government entity	7
CEO inside debt and the acquisition of private targets	7
Impact of IFRS adoption on audit pricing: evidence from audit hours and unit audit price in the Korean audit market	6
Information asymmetry, regulatory inquiry, and company mergers and acquisitions: evidence from Shenzhen Stock Exchange comment letters	6
The relationship between responsible financial behaviours and financial wellbeing: The case of buy‐now‐pay‐later	6
The labour surplus and COVID‐19: the outlook for Chinese migrant low‐skilled workers	6
From self‐entertainment to being appreciated: how does social media transfer talent to business?	6
The impact of managerial discretion on fair value information in the Australian agricultural sector	6
Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?	6
Effective teaching, student engagement and student satisfaction during the Covid‐19 pandemic: Evidence from business students' qualitative survey evaluations	6
Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance	6
The impact of learner engagement on performance outcomes: a longitudinal study in accounting education	6
The impact of CSR performance and CSR disclosure readability on investors’ earnings estimates	6
Risk of holding stocks with liquidity sensitive to market uncertainty: evidence from China	6
The effects of reporting frameworks and a company’s financial position on managers’ willingness to invest in corporate social responsibility projects	6
Does female participation in strategic decision‐making roles matter for corporate social responsibility performance?	6
An integrated theory of the firm approach to environmental, social and governance performance	6
Positive tone and initial coin offering	6
Digital financial inclusion and investment diversification: Evidence from China	6
Media coverage of industry and the cross‐section of stock returns	5
Employee disclosures in the grocery industry before the COVID‐19 pandemic	5
Migrant entrepreneurs and firm innovation	5
Patenting activity or innovative originality?	5
Practice makes perfect? The effect of CEO and director experience on acquisition performance	5
Using abnormal analyst coverage to unlock new evidence on stock price crash risk	5
Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality	5
Intra‐industry spill‐over effect of default: Evidence from the Chinese bond market	5
Accounting for waste management: a study of the reporting practices of the top listed Indian companies	5
Does stock market liberalisation restrain corporate financialisation?	5
Effect of severe litigation and bank connection on bank financing in China	5
The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective	5
The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia	5
CEO inside debt holdings and trade credit	5
Distracted institutional investors and audit risk	5
Does science–industry cooperation policy enhance corporate innovation: Evidence from Chinese listed firms	5
The impact of IFRS 10 on consolidated financial reporting	5
Performance measurement systems and client performance in fee‐generating not‐for‐profit human service organisations	5
The role of accounting quality in corporate liquidity management	5
Corporate sustainability, earnings persistence and the association between earnings and future cash flows	5
Audit pricing and corporate whistleblower governance: evidence from Australian financial firms	5
New Zealand whole milk powder options	5
Are investments in material corporate social responsibility issues a key driver of financial performance?	5
CFOs’ audit experience and corporate disclosure quality: evidence from China	5
The value relevance of fair value and historical cost measurements during the financial crisis	5
Modelling of Chinese corporate bond default – A machine learning approach	5
12 years of integrated reporting: A review of research	5
Share repurchases and firm innovation	5

Board reforms and the cost of equity: International evidence	5
Corporate carbon assurance and the quality of carbon disclosure	5
Timing the factor zoo via deep learning: Evidence from China	4
Do local social norms affect investors’ involvement in social activism? Revisiting the case of US institutional investors	4
CEO pay disparity, takeover premiums and bidder performance in Australia: efficient contracting or managerial power?	4
… More on the use of research templates	4
The impact of voluntary capital adequacy disclosure on bank lending and liquidity creation	4
Follow friends to invest: evidence from the information role of weak ties	4
The impact of cost stickiness on financial reporting: evidence from income smoothing	4
CEO organizational identification and corporate innovation investment	4
Does information asymmetry predict audit fees?	4
How does independent directors’ reputation influence pay‐for‐performance? Evidence from China	4
Tunnelling in asset‐injecting private placements: evidence from China	4
The impact of internal and external factors on the relationship between information opacity and open‐market repurchases	4
Awe culture and corporate social responsibility: Evidence from China	4
Investor feedback: impact on analyst biases and investor critical evaluation	4
Is the extractive industries standard still fit for purpose?	4
Implementation costs of IFRS 9 for non‐financial firms: evidence from China	4
Can CEO equity‐based compensation limit investment‐related agency problems?	4
Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China	4
Does causally linking nonfinancial measures influence investors' use of management’s disclosures of nonfinancial information?	4
Proprietary costs and the choice of hard and soft greenhouse gas emissions’ disclosure	4
Do ETF flows increase market efficiency? Evidence from China	4
Self‐interested board of director and stock price crash risk in loss‐making firms	4
An investigation of CEO characteristics on firm performance	4
Firm‐level political risk and Shari’ah compliance: equity capital cost and payouts policy	4
Diffusion of integrated reporting, insights and potential avenues for future research	4
The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system	4
Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi‐natural experiment in China	4
A visualisation approach for pitching research	4
Impact of product market competition on real activity manipulation: Moderating role of managerial ability	4
The effect of capital and labour distortion on innovation	4
Audit partner rotation and negative information hoarding: evidence from China	4
How do firms learn? Evidence from corporate cash holdings during the COVID‐19 pandemic	4
Rating shopping: evidence from the Chinese corporate debt security market	4
The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions	4
How does regret affect investor behaviour? Evidence from Chinese stock markets	4
The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market	3
Publication records of Australian accounting and finance faculty promoted to full professor, set within an international context	3
The impact of board ethnic diversity on executive pay‐to‐performance sensitivity: Australian evidence	3
The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia	3
Leverage deviation from the target debt ratio and leasing	3
Information linkages among National, NSW, VIC, and QLD real estate markets in Australia	3
Matters of concern and engaged research	3
Speed of adjustment towards target leverage: evidence from a quantile regression analysis	3
Initial public offering, corporate innovation and total factor productivity: Evidence from China	3
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China	3
Does credit rating conservatism matter for corporate tax avoidance?	3
Corporate social responsibility and litigation risk: Evidence from securities class action lawsuits	3
The primacy of ethics in the provision of financial advice	3
Do checks on bureaucrats improve firm value? Evidence from a natural experiment	3
Economic uncertainty and Australian stock returns	3
Order imbalance and stock returns: New evidence from the Chinese stock market	3
Does just‐in‐time adoption have an impact on corporate innovation: evidence from China	3
Local versus foreign analysts' forecast accuracy: does herding matter?	3
Estimation of a term structure model of carbon prices through state space methods: The European Union emissions trading scheme	3
Corporate innovation and future earnings: does early patent disclosure matter?	3
Cognitive functioning, financial literacy, and judgment in older age	3
Analysts' knowledge structure and performance	3
Share‐loan pledging and relaxation of share‐repurchase restrictions in China	3
The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity	3
An empirical study of Chinese listed firms’ herd behaviour in cross‐border mergers and acquisitions	3
CEO cultural background and corporate cash holdings	3
Green credit policy and corporate cash holdings: Evidence from China	3
Industry momentum: an exchange‐traded funds approach	3
Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China	3
Governance of tunnelling in developing countries: evidence from Bangladesh	3
The role of the company secretary in facilitating board effectiveness: reporting and compliance	3
Media attention to locations and the cross‐section of stock returns	3
Do females on boards affect acquisition outcomes and target selection: a replication and extension of Levi, Li and Zhang (2014)	3
ASX small firm/microcap listings: the IPO ‘Pop’ and two decades of subsequent returns	3
Eyes on the prize: CEO and director retirement preferences and acquisitions	3
Shorting costs and profitability of long–short strategies	3
Meta‐analysis of the impact of financial constraints on firm performance	3
The ethics of climate change: a systematic literature review	3
Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature	2
The foreign experience and investment performance of venture capitalists	2
Former auditors on the audit committee and earnings management: Evidence from African banks	2
The use of digital footprints in the US mortgage market	2
We are advertis’d by our loving friends: CEO‐connected directors	2
Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation	2
Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE	2
Effects of disclosed audit sanctions on audit firm’s market share in Italy and Spain	2
How does credit information sharing affect trade credit? Evidence from China	2
Motivating unrewarded task performance: The dual effects of incentives and an organisational value statement in a discretionary task setting	2
Interim CEO and corporate long‐term investment: evidence from China	2
Fixed investment or financial assets investment: Evidence from political uncertainty in China	2
Earnings momentum meets short‐term return reversal	2
Effects of anti‐takeover provisions on the corporate cost of debt: evidence from China	2
Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China	2
The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour	2
Short‐selling pressure and year‐over‐year MD&A modifications	2
Institutional trading in stock market anomalies in Australia	2
Levered and inverse VIX ETP option contract adjustments: No harm, no foul?	2
Institutional ownership and liquidity commonality: evidence from Australia	2