Accounting and Finance

Article	Citations
Issue Information	119
	91
Carbon emissions and abnormal cash holdings	72
Inquiry letter types, accountants' responses, and audit fees: Evidence from China	70
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China	44
Economic Policy Uncertainty–Bank Risk Nexus: Cross‐Country Evidence	39
Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting	37
From natural language to accounting entries using a natural language processing method	37
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity	36
Non‐executive directors and corporate risk‐taking: Evidence from China	34
The value of communication: Evidence from in‐depth investor relations management data	33
Community social capital and financial reporting quality in nonprofits	31
Does Common Ownership Affect the Value of Cash Holdings?	31
Exit as governance: The effect of stock liquidity on firm productivity	31
Regulatory Price Restrictions, Audit Fees and Audit Outcomes: Evidence From Audit Fee Regulation No. 196 in China	31
The effects of prevalence induced concept change on audit scepticism judgements	29
Open government data and firm value: A quasi‐natural experiment from China	29
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals	29
Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives	29
Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes	28
The effect of non‐financial performance measures, organisational politics and political skill on job performance: Evidence from China	27
Corporate reputation and hedging activities	26
Does reputation matter? Evidence on spatial competition in China's bond market	25
Government‐Initiated Corporate Social Responsibility and R&D Expenditure Stickiness: Evidence From the Targeted Poverty Alleviation Campaign	24
Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud	24

Independent Directors From Supply‐Chain Industries and Excess Cash Holdings	23
Strategic alliance, trust and accounting performance stability	23
Affect and reason in uncertain accounting settings: The case of capital investment appraisal	22
Political ranking in hierarchy and receipt of a comment letter: Evidence from China	22
Taken With a Grain of Salt: Earnings Forecasts From Narcissistic CEOs	22
Regulatory Pressure and Audit Resource Reallocation: Evidence From Mandatory Audit Committee Report Disclosure	21
The Lifecycle of Typical IPOs : The Characteristics of Surviving Firms	20
Technology Equity and Enterprise Innovation—Perspectives on Entire Innovation Chain	20
Issue Information	20
Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China	19
Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand	19
The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China	19
Litigating crashes? Insights from security class actions	19
The rise of market power and firms' investment: Evidence from China	19
Co‐Opted Boards: Evidence From Systematic Literature Review	19
Accounting‐Driven Losses and Trade Credit	18
Issue Information	17
Market sentiment to COVID‐19 and the Chinese stock market	16
Toward an Integrated Framework With Corporate Culture for Financial Fraud Detection in China’s A‐Share Market	16
Workforce diversity and financial statement readability	15
Do Sustainability Assurance Practices Address the Greenwashing Concerns of Regulators	15
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China	15
Threshold Concepts in the Preparation of Consolidated Financial Statements	15
Dual Holders and Corporate Tax Policies	15
Addressing CSR Red Flags as a Strategic Response to Economic Policy Uncertainty	15
Cross‐asset time‐series momentum strategy: A new perspective	14
Why does operating profitability predict returns? New evidence on risk versus mispricing explanations	14
Agnostic Fundamental Analysis via Machine Learning	14
Issue Information	14
The market value of cash holdings from related‐party sales: The role of source of cash flows	14
Financial statement comparability and audit pricing	13
Asset redeployability and CEO inside debt	13
An Instrumented Principal Component Analysis Factor Model for Chinese Equity Options Returns	13
Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China	12
Volatility spillovers of cloud stocks: Evidence from China using the dynamic connectedness approach	12
Targeted Poverty Alleviation and Analyst Attention	12
Financial Statement Fraud Detection by Integrating Supervisory Punishment Reports Into Machine Learning Methods: Evidence From China	12
Accounting for waste: Waste reporting in Australian metals and mining companies	12
Who Deserves the Credit for Lower Unemployment? Structural Monetary Policy Tools and Corporate Labour Employment in China	12
Accruals Management to Meet or Beat Earnings Performance of Peer Firms	12
Does image sentiment of major public emergency affect the stock market performance? New insight from deep learning techniques	11
Fintech and large banks for SME financing: Evidence from China	11
Earnings manipulation and similarity of annual report disclosure: Evidence from China	11
An evaluation of the animal welfare accountability being demonstrated by global apparel companies	11
Controlling Shareholder Share Pledging and Corporate Social Security Contributions in China	11
From red tape to innovation: How does municipal government financing reform affect corporate R&D activities?	11
	11
Examining the financial and commercial literacy of Australian Indigenous small business owners	11
Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research	11
Managers' equity‐based compensation and soft‐talk management cash flow forecasts	11

Sustainable Supply Chain and Organisational Resilience: Evidence From China	11
Matters of concern and engaged research	11
Chain Independent Directors and Innovation Knowledge Spillover: Evidence From Patent Citation	11
Understanding short‐term price pressure from index reconstitutions: Evidence from the CSI 300	11
Executive individualism and the tone of firms' annual reports	10
The disciplinary role of unsuccessful takeovers and changes in corporate governance	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
Issue Information	10
The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China	10
Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support	10
Broker and institutional investor short selling	10
Physical Climate Change Risk and Corporate Cost Stickiness: Evidence From China	10
Is Corporate Bond Market (In)attentive to Earnings News on Busy Reporting Days?	9
Can asset‐backed securitisation reduce corporate leverage? Evidence from China	9
CEO political ideology and risk factor disclosure	9
A study of cross‐border profit shifting channels: Evidence from Australia	9
Systematic Risk Factors in China's Stock Market: A High‐Frequency PCA Approach	9
Time distance and mutual fund holding horizon: Evidence from a quasi‐natural experiment setting of high‐speed railway opening	9
The Nexus Between Self‐Efficacy and Professional Skills Development Among Accounting Students: Do Social and Cultural Factors Matter?	9
Major Customer Reliance and SG&A Cost Sensitivity	9
Has Accounting Really Lost Its Value Relevance?	9
Firm‐Level Trade Policy Uncertainty and Cost Stickiness: Evidence From a Large Language Model Approach	9
Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19	9
Difference of opinion among investors versus analysts	8
Tail risk spillover of commodity futures markets	8
‘Know when to fold 'em’: Policy uncertainty and acquisition abandonment	8
The value of personal professional financial advice to clients: A systematic quantitative literature review	8
The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market	8
Diffusion of integrated reporting, insights and potential avenues for future research	8
How Tether Depegging Affects Cryptocurrency Returns	8
10‐K complexity, analysts' forecasts, and price discovery in capital markets	8
Heterogeneity in needs and purchases in Australian retirees	8
CEOs ' Internal Connections and Corporate Tax Avoidance	8
How do co‐shareholding networks affect negative media coverage? Evidence from China	8
Deleveraging for talents: Human capital reliance and corporate leverage	8
The Power of Local Grassroot: The Impact of Local Public Attention on Corporate Green Innovation	8
Competition, liquidity creation and bank stability	7
The leaders' shadow: Excessive information spillover in the Chinese stock market	7
The Effect of the Level of Sustainability Assurance on Investor Judgements	7
How management control systems can enable, constrain, and embed integrated reporting	7
Bank FinTech and corporate disclosure: Evidence from China	7
Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings	7
Political incentives and corporate income tax: Evidence from China	7
Do ties still bind? Analyst behaviour after financial restatements	7
Covenant violation and operational efficiency	7
Multiple Global CSR Pronouncements and Market Liquidity—Evidence From European Union	7
Retail Investors' Environmental Attention and Green Innovation—Evidence From Interactive Platforms	7
Does executive accountability enhance risk management and risk culture?	7
Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective	7
Judicial independence and earnings management	7
Institutional attention and investment efficiency	7
	7
Defence Contracting and Accrual‐Based Earnings Management	7
Green credit policy and corporate cash holdings: Evidence from China	7
Creditor litigation and corporate innovation: Evidence from China	6
IPO Breaking Anomaly in China: A Prospectus‐Based Textual Analysis	6
The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity	6
Stock market liquidity during crisis periods: Australian evidence	6
Beggars cannot be choosers? Legitimacy deficiency and the use of trade credit by family firms	6
Economic Value Added in performance measurement: A simulation approach and empirical evidence	6
Does Audit Partner Workload Affect the Disclosure of Critical Audit Matters? Evidence From China	6
The Impacts of Enforcement Actions on Corporate Reporting Policy: Evidence From China	6
Financial Leverage and Stock Price Crash Risk: The Role of Growth in Chinese Firms	6
Dialect Distance and Venture Capital Risk‐Taking: Evidence From China	6
IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity	6
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Self‐sacrifice or empty symbolism: A study of $1 CEOs	6
Control strategies for impactful exits in impact private equity firms	6
	6
Vintage capital and trade credit	6
Sustainability Preferences in a Market Crisis: Evidence From Australia	6
Motivations Behind Companies' Riding the Wave on Interactive Platforms: From the Perspective of Insider Share Reductions	6
Government provided rating, alleviation of financial constraints, and corporate investment	5
When Corporate Social Responsibility Disappoints: The Hidden Cost of CSR Expectation Gaps in Audit Fees	5
The impact of organisation capital on inventory efficiency	5
Pandemic shock, debt maturity structure and corporate performance	5
	5
Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture	5
Corporate Renaming and Stock Price Crash Risk	5

Timing the factor zoo via deep learning: Evidence from China	5
Corporate sexual orientation equality and carbon emission	5
Higher‐order moments and asset pricing in the Australian stock market	5
The spillover effects of managers' evasiveness: Evidence from earnings communication conferences	5
Global Compact, Global Reach: Sustainability Engagement and MNEs ' Internationalisation	5
Board interlocks, career prospects and corporate social responsibility	5
Institutional Investor Network Centrality and Corporate ESG Rating Divergence: Evidence From China	5
Are auditors insulated to positive client news? Evidence from audit fees and going‐concern opinions	5
	5
Production similarity and the cross‐section of stock returns: A machine learning approach	5
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern	5
Vale Emeritus Professor Francis (Frank) James Finn	5
Typhoon strikes, political costs and earnings management	5
Initial public offering, corporate innovation and total factor productivity: Evidence from China	5
	5
Group budget‐based bonus scheme and group cooperation: The role of social value orientation, goal alignment, and group identity	5
Information asymmetry, policy shocks, and international equity investment: Evidence from the anti‐corruption campaign in China	5
Cultural tightness–looseness and inter‐regional mergers and acquisitions: Evidence from China	4
	4
Does Regulatory Attention Towards Trading Manipulation Curb Stock Price Volatility?	4
Mutual fund activism and corporate innovation: Evidence from China	4
How Do Corporate Factors Affect Price Discovery Process Between Equity and Credit Markets?	4
Cryptocurrency as an alternative inflation hedge?	4
Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China	4
The Impact of Cyber‐Attacks on the Stock Prices, Bid‐Ask Spreads and Trading Volume of Target Firms: Australian Evidence	4
Issue Information	4
Corporate inversion, cost of equity and ineffective tax reform	4
Corporate governance, blockholders, and financial distress: Global evidence	4
The Power of Professional Expertise: Unravelling the Boardroom Diversity Puzzle Through a Machine Learning Approach	4
Institutional investors' corporate site visits and resource extraction: Evidence from China	4
Does bank digitalisation reduce corporate agency costs? Evidence from China	4
ESG Rating Uncertainty and Excess Cash Holdings: Evidence From China	4
Environmental Engagement: An Effective Way in Mitigation of Firms' Litigation Risks in China	4
The effect of auditor litigation risk on analyst coverage decisions: Evidence from a quasi‐experiment	4
Can digital transformation decrease the debt concentration?	4
Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management	4
The Power of Colour: Does the Visual Communication of ESG Disclosure Promote Stock Liquidity?	4
Liquidity ratios and corporate failures	4
Issue Information	4
Does innovation matter for asymmetric cost behaviour? Evidence from forward citations to the patents	4
Long term trends in non‐audit fees and audit quality: New evidence based on going concern opinions and financial restatements	4
CEO social capital, business environment, and the level of corporate risk‐taking in China	4
Issue Information	4
Navigating CEO Characteristics, Strategic Choices and Firm Success	4
Beyond Volume: A Legitimacy‐Theory Analysis of the Substance of Corporate Sustainability Reporting	4
Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement	4
Economic Freedom and Audit Fees: Evidence From the USA	4
Distinct Mechanisms of Investors' Reactions to First‐Time Versus Continuous CSR Disclosures	4
ESG, financial constraint and financing activities: A study in the Chinese market	4
The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors' Use of Sustainability Information	4
Media abnormal tone and cross section of stock returns: Evidence from China	4
CFOs With Audit Firm Working Experience and Corporate Risk‐Taking	4
Does digital transformation drive more comment letters?	4
The flow‐performance puzzle: Insights from passive and active ETFs	4
Climate Risk Exposure and Corporate Internationalisation: Evidence From China	4
The vanishing searches and audit fees: Evidence from Google's withdrawal from China	4
Information, sentiment, and margin trading of Chinese stock market	4
12 years of integrated reporting: A review of research	4
Too transparent for signalling? A global analysis of bond issues by property companies	4
Employer ratings in social media and firm performance: Evidence from an explainable machine learning approach	4
Sailing Through Setbacks—What Makes Personal Financial Resilience?	4
Stock market reactions to US Consumer Product Safety Commission enforcement actions	4
Country environmental, social and governance performance and economic growth: The international evidence	4
Investigating proxies for retail investor attention in financial markets	4
Can oil be used as an alternate asset for investment? Unveiling new insights using the NARDL model incorporating structural breaks	4
How does green finance policy affect firms' pro‐environmental mergers and acquisitions?	4
CEO Narcissism and Linguistic Complexity in Earnings Conference Calls	3
Other Comprehensive Income and the Market's Processing of Earnings Information	3
Reserve to Preserve: Exploring the Impact of Trade Secrets on Corporate Cash Reserves	3
Cultural diversity and Indigenous participation on Australian corporate boards: Harder but better decisions	3
Climate Risk Perception and Mutual Fund Flows: Implications for Performance	3
The crowding‐out effects of innovation information disclosure on peers' innovation: Evidence from innovation‐driven M&As in China	3
How Does Big Data Analytics Impact Accounting Manipulation?	3
	3
The impact of post‐retirement financial market participation on retirement income sufficiency in Australia	3
Fair values in extreme markets	3
Does corporate digitalisation moderate real earnings management?	3
An examination of the characteristics versus covariance debate for contemporary asset‐pricing models: Australian evidence	3
Effects of Attribution and Auditors' Response Readability of Critical Audit Matter on Audit Quality Perceptions and Valuation Judgements	3
Residuals from two‐step research designs	3
A cross‐cultural study of ESG impact on corporate performance and equity	3
Digital Gains: FinTech Development and Labour Share	3
The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour	3
Market Crash Risk and the Cross‐Section of Stock Returns: Evidence in China	3
Spillover Effects of Comment Letters and Risk Management Role of ESG Performance: From the Perspective of Common Auditors	3
The ASC 606 standard, revenue informativeness, and analysts forecast quality	3
Does increased monitoring enhance the credibility of financial reports? Evidence of auditing semi‐annual financial statements	3
Analysts' Technological Proximity Knowledge and Earnings Forecasts	3
Business strategy and CEO pay duration	3
Corporate transparency among government suppliers: Implications for firm valuation	3
Geographic Dispersion of Subsidiaries and Labour Investment Efficiency	3
The Effect of a Politically Connected Supervisory Board and Disclosure of Ultimate Shareholders' Identity on the Principal–Principal Conflict	3
Labour marketisation level and corporate labour investment efficiency: Evidence from China	3
Investment centre manager's multiperiod fairness perceptions and intertemporal dependency	3
Optimal capital structure with supplier market power	3