Accounting and Finance

Article	Citations
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity	144
From natural language to accounting entries using a natural language processing method	77
Issue Information	76
	71
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China	62
Carbon emissions and abnormal cash holdings	52
The effects of prevalence induced concept change on audit scepticism judgements	47
Exit as governance: The effect of stock liquidity on firm productivity	42
Do auditors price litigious tone?	37
Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China	35
Disclosure regulation and incentive uncertainty	35
Inquiry letter types, accountants' responses, and audit fees: Evidence from China	35
The value of communication: Evidence from in‐depth investor relations management data	34
Community social capital and financial reporting quality in nonprofits	30
An investigation of CEO characteristics on firm performance	29
Non‐executive directors and corporate risk‐taking: Evidence from China	25
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals	24
Issue Information	23
Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China	23
Strategic alliance, trust and accounting performance stability	23
Corporate reputation and hedging activities	23
The effect of non‐financial performance measures, organisational politics and political skill on job performance: Evidence from China	22
Does reputation matter? Evidence on spatial competition in China's bond market	19
Taken With a Grain of Salt: Earnings Forecasts From Narcissistic CEOs	19
Political ranking in hierarchy and receipt of a comment letter: Evidence from China	19

Affect and reason in uncertain accounting settings: The case of capital investment appraisal	19
Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud	18
Open government data and firm value: A quasi‐natural experiment from China	18
Can CEO equity‐based compensation limit investment‐related agency problems?	18
Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives	17
Top executive tournament incentives and corporate innovation output	17
Short‐selling pressure and year‐over‐year MD&A modifications	17
Workforce diversity and financial statement readability	16
Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes	16
Market sentiment to COVID‐19 and the Chinese stock market	16
Digital financial inclusion development, investment diversification, and household extreme portfolio risk	16
The use and usefulness of equity accounting	16
Do acquiring firms achieve their mergers and acquisitions objectives? Evidence from Japan	15
CFOs’ audit experience and corporate disclosure quality: evidence from China	15
How do key audit matter characteristics combine to impact financial statement understandability?	15
The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system	15
The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China	15
Litigating crashes? Insights from security class actions	15
Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand	14
The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia	14
Addressing CSR Red Flags as a Strategic Response to Economic Policy Uncertainty	14
Issue Information	14
The rise of market power and firms' investment: Evidence from China	14
The market value of cash holdings from related‐party sales: The role of source of cash flows	13
The impact of air pollution on financial reporting quality: evidence from China	13
Accounting for waste: Waste reporting in Australian metals and mining companies	13
Issue Information	13
Stock market liquidity and traditional sources of bank business	13
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China	13
Earnings manipulation and similarity of annual report disclosure: Evidence from China	12
Does stock market liberalisation restrain corporate financialisation?	12
From red tape to innovation: How does municipal government financing reform affect corporate R&D activities?	12
Asset redeployability and CEO inside debt	12
Does image sentiment of major public emergency affect the stock market performance? New insight from deep learning techniques	12
Financial statement comparability and audit pricing	12
Fintech and large banks for SME financing: Evidence from China	12
Agnostic Fundamental Analysis via Machine Learning	11
Volatility spillovers of cloud stocks: Evidence from China using the dynamic connectedness approach	11
Matters of concern and engaged research	11
Cross‐asset time‐series momentum strategy: A new perspective	11
Understanding short‐term price pressure from index reconstitutions: Evidence from the CSI 300	11
Why does operating profitability predict returns? New evidence on risk versus mispricing explanations	11
Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China	11
COVID‐19 impact, sustainability performance and firm value: international evidence	11
Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support	10
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The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles	10
Issue Information	10
Managers' equity‐based compensation and soft‐talk management cash flow forecasts	10
Issue Information	10

The disciplinary role of unsuccessful takeovers and changes in corporate governance	9
Examining the financial and commercial literacy of Australian Indigenous small business owners	9
Love thy neighbour: Evidence from capital structure decisions	9
Time distance and mutual fund holding horizon: Evidence from a quasi‐natural experiment setting of high‐speed railway opening	9
Broker and institutional investor short selling	9
An evaluation of the animal welfare accountability being demonstrated by global apparel companies	9
The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China	9
Can asset‐backed securitisation reduce corporate leverage? Evidence from China	9
Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19	8
Issue Information	8
How do co‐shareholding networks affect negative media coverage? Evidence from China	8
Major Customer Reliance and SG&A Cost Sensitivity	8
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Difference of opinion among investors versus analysts	8
Performance measurement systems and client performance in fee‐generating not‐for‐profit human service organisations	8
A study of cross‐border profit shifting channels: Evidence from Australia	8
Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters	8
Deleveraging for talents: Human capital reliance and corporate leverage	8
Executive individualism and the tone of firms' annual reports	8
Judicial independence and earnings management	8
Heterogeneity in needs and purchases in Australian retirees	7
The value of personal professional financial advice to clients: A systematic quantitative literature review	7
The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market	7
10‐K complexity, analysts' forecasts, and price discovery in capital markets	7
How management control systems can enable, constrain, and embed integrated reporting	7
Do ties still bind? Analyst behaviour after financial restatements	7
Green credit policy and corporate cash holdings: Evidence from China	7
Tail risk spillover of commodity futures markets	7
‘Know when to fold 'em’: Policy uncertainty and acquisition abandonment	7
CEO political ideology and risk factor disclosure	7
Covenant violation and operational efficiency	7
Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options	7
The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions	7
Does executive accountability enhance risk management and risk culture?	7
An empirical study of Chinese listed firms’ herd behaviour in cross‐border mergers and acquisitions	7
Institutional attention and investment efficiency	7
Diffusion of integrated reporting, insights and potential avenues for future research	7
Political incentives and corporate income tax: Evidence from China	7
Bank FinTech and corporate disclosure: Evidence from China	7
The leaders' shadow: Excessive information spillover in the Chinese stock market	7
Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective	7
Competition, liquidity creation and bank stability	7
The use of digital footprints in the US mortgage market	6
Long‐term financing effects of Chinese non‐SOEs Belt and Road OFDI	6
Self‐sacrifice or empty symbolism: A study of $1 CEOs	6
Creditor litigation and corporate innovation: Evidence from China	6
Economic Value Added in performance measurement: A simulation approach and empirical evidence	6
Control strategies for impactful exits in impact private equity firms	6
IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity	6
The effect of capital and labour distortion on innovation	6
The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity	6
Beggars cannot be choosers? Legitimacy deficiency and the use of trade credit by family firms	6
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External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award‐winning events	6
IPO Breaking Anomaly in China: A Prospectus‐Based Textual Analysis	6
Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China	6
Stock market liquidity during crisis periods: Australian evidence	6
The spillover effects of managers' evasiveness: Evidence from earnings communication conferences	6
The governance role of institutional investors in management compensation: evidence from China	6
Vintage capital and trade credit	6
Global equity fund performance adjusted for equity and currency factors	6
Higher‐order moments and asset pricing in the Australian stock market	5
Government provided rating, alleviation of financial constraints, and corporate investment	5
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Accounting and social capital: A review and reflections on future research opportunities	5
ASX small firm/microcap listings: the IPO ‘Pop’ and two decades of subsequent returns	5
The unintended consequence of financial statement comparability: evidence from managerial learning practices	5
Information asymmetry, policy shocks, and international equity investment: Evidence from the anti‐corruption campaign in China	5
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The impact of organisation capital on inventory efficiency	5
Corporate sexual orientation equality and carbon emission	5
Timing the factor zoo via deep learning: Evidence from China	5
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern	5
Learning‐by‐doing: the experience effect in mergers and acquisitions	5
Production similarity and the cross‐section of stock returns: A machine learning approach	5
An empirical investigation of the quality of value‐at‐risk disclosure in Australia	5
Are investments in material corporate social responsibility issues a key driver of financial performance?	5
Does short‐selling affect mutual fund shareholdings? Evidence from China	4
Initial public offering, corporate innovation and total factor productivity: Evidence from China	4
Typhoon strikes, political costs and earnings management	4

Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture	4
Stock market liberalisation and corporate cash holdings: evidence from China	4
Does digital transformation drive more comment letters?	4
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Pandemic shock, debt maturity structure and corporate performance	4
Sampling error and the joint estimation of imputation credit value and cash dividend value	4
Issue Information	4
CEO organizational identification and corporate innovation investment	4
Board interlocks, career prospects and corporate social responsibility	4
Migrant entrepreneurs and firm innovation	4
Scorecards, gateways and rankings: remuneration and conduct in financial services	4
The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective	4
Employer ratings in social media and firm performance: Evidence from an explainable machine learning approach	4
Product market fluidity and religious constraints: evidence from the US market	4
Issue Information	4
Corporate governance, blockholders, and financial distress: Global evidence	4
Corporate inversion, cost of equity and ineffective tax reform	4
Group budget‐based bonus scheme and group cooperation: The role of social value orientation, goal alignment, and group identity	4
Vale Emeritus Professor Francis (Frank) James Finn	4
Are auditors insulated to positive client news? Evidence from audit fees and going‐concern opinions	4
Equity incentive plans and R&D investment manipulation: evidence from China	4
Cryptocurrency as an alternative inflation hedge?	3
Female executive leadership and corporate social responsibility	3
Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?	3
The flow‐performance puzzle: Insights from passive and active ETFs	3
ESG, financial constraint and financing activities: A study in the Chinese market	3
Does innovation matter for asymmetric cost behaviour? Evidence from forward citations to the patents	3
The effect of auditor litigation risk on analyst coverage decisions: Evidence from a quasi‐experiment	3
Aggregate analyst characteristics and forecasting performance	3
Local versus foreign analysts' forecast accuracy: does herding matter?	3
More on the relationship between interdisciplinary accounting research and citation impact	3
Institutional investors' corporate site visits and resource extraction: Evidence from China	3
Environmental Engagement: An Effective Way in Mitigation of Firms' Litigation Risks in China	3
Media abnormal tone and cross section of stock returns: Evidence from China	3
Stock market reactions to US Consumer Product Safety Commission enforcement actions	3
12 years of integrated reporting: A review of research	3
Non‐GAAP earnings reporting following going‐concern opinions	3
How does green finance policy affect firms' pro‐environmental mergers and acquisitions?	3
Country environmental, social and governance performance and economic growth: The international evidence	3
The power of crowds: can minority shareholder activism promote management earnings forecast accuracy	3
The vanishing searches and audit fees: Evidence from Google's withdrawal from China	3
Investor sentiment and mutual fund flow‐performance sensitivity: Evidence from China	3
Behavioural Bias Benefits: Beating Benchmarks By Bundling Bouncy Baskets	3
Speculative trading preferences of retail investor birth cohorts	3
Investigating proxies for retail investor attention in financial markets	3
Information, sentiment, and margin trading of Chinese stock market	3
Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of SEC guidelines	3
Does Regulatory Attention Towards Trading Manipulation Curb Stock Price Volatility?	3
Cultural tightness–looseness and inter‐regional mergers and acquisitions: Evidence from China	3
Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management	3
Information asymmetry, regulatory inquiry, and company mergers and acquisitions: evidence from Shenzhen Stock Exchange comment letters	3
Carbon assurance: Does it have an impact on credit ratings?	3
Do risk exposures explain accounting anomalies? A new testing method	3
Corporate fraud and independent director's re‐appointment: Information hypothesis or favouritism hypothesis?	3
CEO social capital, business environment, and the level of corporate risk‐taking in China	3
Does bank digitalisation reduce corporate agency costs? Evidence from China	3
Can oil be used as an alternate asset for investment? Unveiling new insights using the NARDL model incorporating structural breaks	3
We are advertis’d by our loving friends: CEO‐connected directors	3
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Liquidity ratios and corporate failures	3
The ASC 606 standard, revenue informativeness, and analysts forecast quality	3
Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?	3
Can digital transformation decrease the debt concentration?	3
Too transparent for signalling? A global analysis of bond issues by property companies	3
Long term trends in non‐audit fees and audit quality: New evidence based on going concern opinions and financial restatements	3
Mutual fund activism and corporate innovation: Evidence from China	3
Geographic strategies in mergers and acquisitions by financial institutions	3
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The impact of post‐retirement financial market participation on retirement income sufficiency in Australia	2
Toxic chemical releases and idiosyncratic return volatility: A prospect theory perspective	2
Structure, Agency and Position‐Practice Relations in the Context of Accountability Praxis: An Examination of Two Credit Unions in Indonesia	2
The impact of the organisational structure of tax authorities on tax and accounting fraud	2
Proprietary costs and the choice of hard and soft greenhouse gas emissions’ disclosure	2
Institutional investor distraction and stock price synchronicity	2
The effect of COVID‐19 on the global stock market	2
Corporate transparency among government suppliers: Implications for firm valuation	2
Media coverage of industry and the cross‐section of stock returns	2
The foreign experience and investment performance of venture capitalists	2
Keju tradition and major litigation cases: The persistent impact of Confucian norm standard	2
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Supply chain disclosure: stakeholder preferences versus current practice in Australia	2
Family control, institutional investors, and financial distress: Evidence from China	2
Issue Information	2
Optimal capital structure with supplier market power	2
Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour	2
A study of interdisciplinary accounting research: analysing the diversity of cited references	2
Impact investment deal flow and Sustainable Development Goals: “Mind the gap?”	2
A cross‐cultural study of ESG impact on corporate performance and equity	2
CFO facial beauty and bank loan contracting	2
Auditor industry expertise and the predictive power of the deferred tax valuation allowance	2
Fintech business and firm access to bank loans	2
Audit pricing and corporate whistleblower governance: evidence from Australian financial firms	2
Corporate codes of ethics and cash holdings: International evidence	2
ESG‐oriented analysts and corporate green innovation	2
Buddhism and M&A performance: Evidence from China	2