Accounting and Finance

Article	Citations
Issue Information	153
	93
The effects of prevalence induced concept change on audit scepticism judgements	83
An investigation of CEO characteristics on firm performance	71
Exit as governance: The effect of stock liquidity on firm productivity	62
Non‐executive directors and corporate risk‐taking: Evidence from China	53
Do auditors price litigious tone?	48
Disclosure regulation and incentive uncertainty	38
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity	35
From natural language to accounting entries using a natural language processing method	35
The value of communication: Evidence from in‐depth investor relations management data	32
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals	31
Carbon emissions and abnormal cash holdings	28
Community social capital and financial reporting quality in nonprofits	28
Inquiry letter types, accountants' responses, and audit fees: Evidence from China	27
Issue Information	27
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China	27
Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China	23
Affect and reason in uncertain accounting settings: The case of capital investment appraisal	22
Top executive tournament incentives and corporate innovation output	22
Corporate reputation and hedging activities	21
Short‐selling pressure and year‐over‐year MD&A modifications	21
Does reputation matter? Evidence on spatial competition in China's bond market	20
Can CEO equity‐based compensation limit investment‐related agency problems?	20
Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives	20

The effect of non‐financial performance measures, organisational politics and political skill on job performance: Evidence from China	19
Political ranking in hierarchy and receipt of a comment letter: Evidence from China	19
Strategic alliance, trust and accounting performance stability	18
Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes	18
Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud	18
Digital financial inclusion development, investment diversification, and household extreme portfolio risk	18
Taken With a Grain of Salt: Earnings Forecasts From Narcissistic CEOs	18
Issue Information	17
Open government data and firm value: A quasi‐natural experiment from China	17
CFOs’ audit experience and corporate disclosure quality: evidence from China	17
The use and usefulness of equity accounting	16
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China	16
The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China	16
The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system	16
Litigating crashes? Insights from security class actions	16
The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia	16
Do acquiring firms achieve their mergers and acquisitions objectives? Evidence from Japan	15
Workforce diversity and financial statement readability	15
Market sentiment to COVID‐19 and the Chinese stock market	15
Addressing CSR Red Flags as a Strategic Response to Economic Policy Uncertainty	14
The impact of air pollution on financial reporting quality: evidence from China	14
From red tape to innovation: How does municipal government financing reform affect corporate R&D activities?	14
Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand	14
Issue Information	14
The rise of market power and firms' investment: Evidence from China	14
Does image sentiment of major public emergency affect the stock market performance? New insight from deep learning techniques	13
Volatility spillovers of cloud stocks: Evidence from China using the dynamic connectedness approach	13
Asset redeployability and CEO inside debt	13
Stock market liquidity and traditional sources of bank business	13
Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China	13
Accounting for waste: Waste reporting in Australian metals and mining companies	13
Why does operating profitability predict returns? New evidence on risk versus mispricing explanations	13
The market value of cash holdings from related‐party sales: The role of source of cash flows	13
Financial statement comparability and audit pricing	13
Does stock market liberalisation restrain corporate financialisation?	13
Earnings manipulation and similarity of annual report disclosure: Evidence from China	13
Agnostic Fundamental Analysis via Machine Learning	12
Can asset‐backed securitisation reduce corporate leverage? Evidence from China	12
Cross‐asset time‐series momentum strategy: A new perspective	12
Issue Information	12
	12
Fintech and large banks for SME financing: Evidence from China	12
Time distance and mutual fund holding horizon: Evidence from a quasi‐natural experiment setting of high‐speed railway opening	12
Love thy neighbour: Evidence from capital structure decisions	11
Understanding short‐term price pressure from index reconstitutions: Evidence from the CSI 300	11
Issue Information	11
The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles	11
Matters of concern and engaged research	11
Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support	11
Executive individualism and the tone of firms' annual reports	11

An evaluation of the animal welfare accountability being demonstrated by global apparel companies	10
Managers' equity‐based compensation and soft‐talk management cash flow forecasts	10
Broker and institutional investor short selling	10
The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China	10
Controlling Shareholder Share Pledging and Corporate Social Security Contributions in China	10
The disciplinary role of unsuccessful takeovers and changes in corporate governance	10
Examining the financial and commercial literacy of Australian Indigenous small business owners	10
Firm‐Level Trade Policy Uncertainty and Cost Stickiness: Evidence From a Large Language Model Approach	9
‘Know when to fold 'em’: Policy uncertainty and acquisition abandonment	9
Institutional attention and investment efficiency	9
Heterogeneity in needs and purchases in Australian retirees	9
How do co‐shareholding networks affect negative media coverage? Evidence from China	9
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The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market	9
Difference of opinion among investors versus analysts	9
Covenant violation and operational efficiency	9
A study of cross‐border profit shifting channels: Evidence from Australia	9
Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19	9
Major Customer Reliance and SG&A Cost Sensitivity	8
10‐K complexity, analysts' forecasts, and price discovery in capital markets	8
An empirical study of Chinese listed firms’ herd behaviour in cross‐border mergers and acquisitions	8
Does executive accountability enhance risk management and risk culture?	8
Green credit policy and corporate cash holdings: Evidence from China	8
Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective	8
The value of personal professional financial advice to clients: A systematic quantitative literature review	8
The Nexus Between Self‐Efficacy and Professional Skills Development Among Accounting Students: Do Social and Cultural Factors Matter?	8
Diffusion of integrated reporting, insights and potential avenues for future research	8
CEO political ideology and risk factor disclosure	8
How management control systems can enable, constrain, and embed integrated reporting	8
Competition, liquidity creation and bank stability	8
The leaders' shadow: Excessive information spillover in the Chinese stock market	8
Deleveraging for talents: Human capital reliance and corporate leverage	8
Judicial independence and earnings management	8
Tail risk spillover of commodity futures markets	8
Political incentives and corporate income tax: Evidence from China	8
Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options	8
Bank FinTech and corporate disclosure: Evidence from China	8
Do ties still bind? Analyst behaviour after financial restatements	8
The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions	8
The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity	7
The effect of capital and labour distortion on innovation	7
Control strategies for impactful exits in impact private equity firms	7
Economic Value Added in performance measurement: A simulation approach and empirical evidence	7
Long‐term financing effects of Chinese non‐SOEs Belt and Road OFDI	7
Government provided rating, alleviation of financial constraints, and corporate investment	7
The spillover effects of managers' evasiveness: Evidence from earnings communication conferences	7
IPO Breaking Anomaly in China: A Prospectus‐Based Textual Analysis	7
The use of digital footprints in the US mortgage market	7
Do inflowing sophisticated investors induce classification shifting? New evidence from market liberalisation in China	7
	7
Stock market liquidity during crisis periods: Australian evidence	7
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern	7
The impact of organisation capital on inventory efficiency	7
Vintage capital and trade credit	7
	7
Beggars cannot be choosers? Legitimacy deficiency and the use of trade credit by family firms	7
Retail Investors' Environmental Attention and Green Innovation—Evidence From Interactive Platforms	7
Self‐sacrifice or empty symbolism: A study of $1 CEOs	7
IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity	7
Production similarity and the cross‐section of stock returns: A machine learning approach	7
	7
Creditor litigation and corporate innovation: Evidence from China	7
The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective	6
Board interlocks, career prospects and corporate social responsibility	6
Corporate inversion, cost of equity and ineffective tax reform	6
Are investments in material corporate social responsibility issues a key driver of financial performance?	6
Accounting and social capital: A review and reflections on future research opportunities	6
	6
Initial public offering, corporate innovation and total factor productivity: Evidence from China	6
ASX small firm/microcap listings: the IPO ‘Pop’ and two decades of subsequent returns	6
Pandemic shock, debt maturity structure and corporate performance	6
Information asymmetry, policy shocks, and international equity investment: Evidence from the anti‐corruption campaign in China	6
Higher‐order moments and asset pricing in the Australian stock market	6
The unintended consequence of financial statement comparability: evidence from managerial learning practices	6
CEO organizational identification and corporate innovation investment	6
Employer ratings in social media and firm performance: Evidence from an explainable machine learning approach	6
Scorecards, gateways and rankings: remuneration and conduct in financial services	6
Does digital transformation drive more comment letters?	6
Timing the factor zoo via deep learning: Evidence from China	6
Corporate sexual orientation equality and carbon emission	6

Vale Emeritus Professor Francis (Frank) James Finn	6
Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture	6
Equity incentive plans and R&D investment manipulation: evidence from China	5
Stock market liberalisation and corporate cash holdings: evidence from China	5
Corporate governance, blockholders, and financial distress: Global evidence	5
Issue Information	5
Institutional investors' corporate site visits and resource extraction: Evidence from China	5
Group budget‐based bonus scheme and group cooperation: The role of social value orientation, goal alignment, and group identity	5
Are auditors insulated to positive client news? Evidence from audit fees and going‐concern opinions	5
Issue Information	5
Too transparent for signalling? A global analysis of bond issues by property companies	5
Media abnormal tone and cross section of stock returns: Evidence from China	5
Migrant entrepreneurs and firm innovation	5
Typhoon strikes, political costs and earnings management	5
Information, sentiment, and margin trading of Chinese stock market	5
Cultural tightness–looseness and inter‐regional mergers and acquisitions: Evidence from China	5
Product market fluidity and religious constraints: evidence from the US market	5