Accounting and Finance

Article	Citations
Issue Information	99
	84
From natural language to accounting entries using a natural language processing method	75
Non‐executive directors and corporate risk‐taking: Evidence from China	51
Exit as governance: The effect of stock liquidity on firm productivity	46
The value of communication: Evidence from in‐depth investor relations management data	45
Does Common Ownership Affect the Value of Cash Holdings?	45
Regulatory Price Restrictions, Audit Fees and Audit Outcomes: Evidence From Audit Fee Regulation No. 196 in China	44
The effects of prevalence induced concept change on audit scepticism judgements	43
Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting	37
Economic Policy Uncertainty–Bank Risk Nexus: Cross‐Country Evidence	36
Carbon emissions and abnormal cash holdings	35
Inquiry letter types, accountants' responses, and audit fees: Evidence from China	35
The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity	34
Actions speak louder than words: Can credible green commitment facilitate bank loan financing? Evidence from China	32
The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals	32
Can Employees Monitor Managers' Bad News Hoarding Behaviour? Evidence From Employee Stock Ownership	32
Community social capital and financial reporting quality in nonprofits	32
Government‐Initiated Corporate Social Responsibility and R&D Expenditure Stickiness: Evidence From the Targeted Poverty Alleviation Campaign	31
Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?	30
Corporate reputation and hedging activities	28
Does reputation matter? Evidence on spatial competition in China's bond market	28
Technology Equity and Enterprise Innovation—Perspectives on Entire Innovation Chain	26
The Lifecycle of Typical IPOs : The Characteristics of Surviving Firms	26
Taken With a Grain of Salt: Earnings Forecasts From Narcissistic CEOs	25

Taking the hunch out of the crunch: A framework to improve variable selection in models to detect financial statement fraud	25
Issue Information	25
Paying Peanuts Gets You Monkeys: The Brain‐Drain Effect of Capping Executive Compensation	24
Learning ESG from stock prices: Evidence from a quasi‐natural experiment in China	24
Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives	23
Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes	22
Regulatory Pressure and Audit Resource Reallocation: Evidence From Mandatory Audit Committee Report Disclosure	21
Independent Directors From Supply‐Chain Industries and Excess Cash Holdings	21
Affect and reason in uncertain accounting settings: The case of capital investment appraisal	20
Strategic alliance, trust and accounting performance stability	20
Political ranking in hierarchy and receipt of a comment letter: Evidence from China	19
Open government data and firm value: A quasi‐natural experiment from China	19
Addressing CSR Red Flags as a Strategic Response to Economic Policy Uncertainty	18
Litigating crashes? Insights from security class actions	18
The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China	17
Market sentiment to COVID‐19 and the Chinese stock market	17
Dual Holders and Corporate Tax Policies	17
The rise of market power and firms' investment: Evidence from China	17
Issue Information	17
Workforce diversity and financial statement readability	17
Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand	16
Accounting‐Driven Losses and Trade Credit	16
Do Sustainability Assurance Practices Address the Greenwashing Concerns of Regulators	16
Threshold Concepts in the Preparation of Consolidated Financial Statements	15
Risk, Relief, and Reward: Personal Bankruptcy Protections and Corporate Labour Income Share	15
Toward an Integrated Framework With Corporate Culture for Financial Fraud Detection in China’s A‐Share Market	15
Co‐Opted Boards: Evidence From Systematic Literature Review	14
Who Deserves the Credit for Lower Unemployment? Structural Monetary Policy Tools and Corporate Labour Employment in China	14
Issue Information	14
Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China	14
Volatility spillovers of cloud stocks: Evidence from China using the dynamic connectedness approach	13
The market value of cash holdings from related‐party sales: The role of source of cash flows	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
Cross‐asset time‐series momentum strategy: A new perspective	13
Asset redeployability and CEO inside debt	13
An Instrumented Principal Component Analysis Factor Model for Chinese Equity Options Returns	13
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	12
Earnings manipulation and similarity of annual report disclosure: Evidence from China	12
Targeted Poverty Alleviation and Analyst Attention	12
Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China	12
Financial Statement Fraud Detection by Integrating Supervisory Punishment Reports Into Machine Learning Methods: Evidence From China	12
From red tape to innovation: How does municipal government financing reform affect corporate R&D activities?	12
Agnostic Fundamental Analysis via Machine Learning	12
Fintech and large banks for SME financing: Evidence from China	12
Sustainable Supply Chain and Organisational Resilience: Evidence From China	11
Controlling Shareholder Share Pledging and Corporate Social Security Contributions in China	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

Matters of concern and engaged research	11
Broker and institutional investor short selling	11
The disciplinary role of unsuccessful takeovers and changes in corporate governance	11
	11
Love thy neighbour: Evidence from capital structure decisions	11
The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles	11
An evaluation of the animal welfare accountability being demonstrated by global apparel companies	10
Can asset‐backed securitisation reduce corporate leverage? Evidence from China	10
Is Corporate Bond Market (In)attentive to Earnings News on Busy Reporting Days?	10
Time distance and mutual fund holding horizon: Evidence from a quasi‐natural experiment setting of high‐speed railway opening	10
Has Accounting Really Lost Its Value Relevance?	10
Determinants of Corporate Carbon Disclosure: A Systematic Framework and Agenda for Future Research	10
Issue Information	10
The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China	10
Systematic Risk Factors in China's Stock Market: A High‐Frequency PCA Approach	10
Chain Independent Directors and Innovation Knowledge Spillover: Evidence From Patent Citation	9
Judicial independence and earnings management	9
Understanding Digital Financial Literacy Among Older Adults in Sweden	9
Firm‐Level Trade Policy Uncertainty and Cost Stickiness: Evidence From a Large Language Model Approach	9
Physical Climate Change Risk and Corporate Cost Stickiness: Evidence From China	9
Managers' equity‐based compensation and soft‐talk management cash flow forecasts	9
Old Friends, New Risks: How Alumni Ties Undermine Stock Price Resilience	9
Major Customer Reliance and SG&A Cost Sensitivity	9
Examining the financial and commercial literacy of Australian Indigenous small business owners	9
Deleveraging for talents: Human capital reliance and corporate leverage	8
10‐K complexity, analysts' forecasts, and price discovery in capital markets	8
The Power of Local Grassroot: The Impact of Local Public Attention on Corporate Green Innovation	8
‘Know when to fold 'em’: Policy uncertainty and acquisition abandonment	8
How do co‐shareholding networks affect negative media coverage? Evidence from China	8
CEOs ' Internal Connections and Corporate Tax Avoidance	8
Covenant violation and operational efficiency	8
Institutional attention and investment efficiency	8
How Tether Depegging Affects Cryptocurrency Returns	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
CEO Power and Corporate Resilience: Evidence From the COVID ‐19 Pandemic	8
Heterogeneity in needs and purchases in Australian retirees	8
CEO political ideology and risk factor disclosure	7
Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective	7
	7
Competition, liquidity creation and bank stability	7
Political incentives and corporate income tax: Evidence from China	7
A study of cross‐border profit shifting channels: Evidence from Australia	7
The leaders' shadow: Excessive information spillover in the Chinese stock market	7
Retail Investors' Environmental Attention and Green Innovation—Evidence From Interactive Platforms	7
Price Limits and Financial Reporting Quality: Evidence From the ChiNext Market	7
Tail risk spillover of commodity futures markets	7
Do ties still bind? Analyst behaviour after financial restatements	7
How management control systems can enable, constrain, and embed integrated reporting	7
Stock Price Informativeness and the Sensitivity of Advertising Expenditures to Stock Price	7
Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings	7
The Impacts of Enforcement Actions on Corporate Reporting Policy: Evidence From China	6
Vintage capital and trade credit	6
Bank FinTech and corporate disclosure: Evidence from China	6
The Effect of the Level of Sustainability Assurance on Investor Judgements	6
Defence Contracting and Accrual‐Based Earnings Management	6
Does Audit Partner Workload Affect the Disclosure of Critical Audit Matters? Evidence From China	6
Financial Leverage and Stock Price Crash Risk: The Role of Growth in Chinese Firms	6
	6
Control strategies for impactful exits in impact private equity firms	6
Dialect Distance and Venture Capital Risk‐Taking: Evidence From China	6
Does executive accountability enhance risk management and risk culture?	6
The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity	6
Motivations Behind Companies' Riding the Wave on Interactive Platforms: From the Perspective of Insider Share Reductions	6
Beggars cannot be choosers? Legitimacy deficiency and the use of trade credit by family firms	6
IPO Breaking Anomaly in China: A Prospectus‐Based Textual Analysis	6
Creditor litigation and corporate innovation: Evidence from China	6
When Accounting Qualities Collide: Accruals Quality, Comparability and Information Risk in SEO Underpricing	6
IFRS 9 and earnings management in Eurozone banking: The moderating effect of gender diversity	6
Stock market liquidity during crisis periods: Australian evidence	6
Green credit policy and corporate cash holdings: Evidence from China	6
Multiple Global CSR Pronouncements and Market Liquidity—Evidence From European Union	6
Sustainability Preferences in a Market Crisis: Evidence From Australia	6
Production similarity and the cross‐section of stock returns: A machine learning approach	6
Economic Value Added in performance measurement: A simulation approach and empirical evidence	6
Self‐sacrifice or empty symbolism: A study of $1 CEOs	6
Pandemic shock, debt maturity structure and corporate performance	5
Information asymmetry, policy shocks, and international equity investment: Evidence from the anti‐corruption campaign in China	5
Board interlocks, career prospects and corporate social responsibility	5
Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture	5

Timing the factor zoo via deep learning: Evidence from China	5
Government provided rating, alleviation of financial constraints, and corporate investment	5
	5
Corporate Renaming and Stock Price Crash Risk	5
Issue Information	5
	5
Beyond Volume: A Legitimacy‐Theory Analysis of the Substance of Corporate Sustainability Reporting	5
IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms	5
Institutional Investor Network Centrality and Corporate ESG Rating Divergence: Evidence From China	5
The Value of Financial Advice and Portfolio Rebalancing for Retirement Savings	5
Typhoon strikes, political costs and earnings management	5
The spillover effects of managers' evasiveness: Evidence from earnings communication conferences	5
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern	5
Corporate inversion, cost of equity and ineffective tax reform	5
Group budget‐based bonus scheme and group cooperation: The role of social value orientation, goal alignment, and group identity	5
Global Compact, Global Reach: Sustainability Engagement and MNEs ' Internationalisation	5
Corporate governance, blockholders, and financial distress: Global evidence	5
Sailing Through Setbacks—What Makes Personal Financial Resilience?	5
Does digital transformation drive more comment letters?	5
The impact of organisation capital on inventory efficiency	5
	5
Are auditors insulated to positive client news? Evidence from audit fees and going‐concern opinions	5
Higher‐order moments and asset pricing in the Australian stock market	5
Navigating CEO Characteristics, Strategic Choices and Firm Success	5
Corporate sexual orientation equality and carbon emission	5
Issue Information	5
When Corporate Social Responsibility Disappoints: The Hidden Cost of CSR Expectation Gaps in Audit Fees	5
Employer ratings in social media and firm performance: Evidence from an explainable machine learning approach	5
Vale Emeritus Professor Francis (Frank) James Finn	5