Accounting and Finance

2001 - 2025

Current editor(s): Robert Faff

From Accounting and Finance Association of Australia and New Zealand
Contact information at EDIRC.
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Volume 65, month 09, 2025

Can digital transformation decrease the debt concentration? pp. 2213-2243

Ming Li, Zilong Song, Xu Sun and Yumiao Yu

Does ESG rating divergence affect the cost of corporate debt? pp. 2244-2280

Xinyue Zhang, Yuan George Shan, Yuming Zhang and Chao Xing

Open government data and firm value: A quasi‐natural experiment from China pp. 2281-2305

Fei Lan, Shiqi Lan and Yukai Gong

Government tax collection incentives and corporate taxation behaviour: Evidence from China pp. 2306-2338

Yingxue Si, Tusheng Xiao, Chun Yuan and Yanyu Zhang

Are auditors insulated to positive client news? Evidence from audit fees and going‐concern opinions pp. 2339-2386

Ting‐Chiao Huang, Yi‐Hung Lin, Daniel Chai and Stephanie Hairston

Cross‐asset time‐series momentum strategy: A new perspective pp. 2387-2419

Dezhong Xu, Bin Li, Tarlok Singh and Jung Chul Park

Do changes in MD&A tone predict financial restatements? Evidence from Chinese listed companies pp. 2420-2453

Li Du and Chengmin Tu

The leaders' shadow: Excessive information spillover in the Chinese stock market pp. 2454-2486

Jiaxin Duan, Lei Lu, Yixin Wei and Fangyi Yin

Negative interest rates, bank capital and lending behaviours pp. 2487-2516

Zixuan Dai and Lei Xu

The effect of auditor litigation risk on analyst coverage decisions: Evidence from a quasi‐experiment pp. 2517-2543

Louise Lu, Maiying Sui, Dongyue Wang and Yi (Ava) Wu

On the persistence of law firm performance in securities class action lawsuits pp. 2544-2588

Barry Oliver, Chuyi Yang and Lei Zhang

Environmental Engagement: An Effective Way in Mitigation of Firms' Litigation Risks in China pp. 2589-2608

Qian Tao, Aelee Jun and Shiguang Ma

Major Customer Reliance and SG&A Cost Sensitivity pp. 2609-2625

Haomin Zhang, Ci Zhang, Zhijun Lin and Di Fan

Does Regulatory Attention Towards Trading Manipulation Curb Stock Price Volatility? pp. 2626-2648

Yuxin Wang, Yilin Luo, Chenkai Ni and Jianqiao Hong

Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand pp. 2649-2664

Richard Busulwa, Jacqueline Birt, Adrian Gepp and Grainne Oates

The Effects of Sales Changes on Resource Utilisation in the Airline Industry pp. 2665-2677

Mark Anderson, Joo Hyung Lee, Raj Mashruwala and Zhimin Yu

Agnostic Fundamental Analysis via Machine Learning pp. 2678-2700

Zhen Long and Bin Li

IPO Breaking Anomaly in China: A Prospectus‐Based Textual Analysis pp. 2701-2723

Xundi Diao and Meiling Cai

The Effectiveness of News‐Based ESG Sentiment for Predicting Stock Returns: Evidence From China pp. 2724-2732

Haixu Yu, Chuanyu Liang, Zhaohua Liu and Xue Cui

Regulatory Fragmentation and Dividend Payouts pp. 2733-2752

Hongkang Xu

Enterprise Risk Management Maturity and Organisational Ambidexterity: Evidence From German Mittelstand Firms pp. 2753-2777

Thomas M. Brunner‐Kirchmair and Martin R. W. Hiebl

Addressing CSR Red Flags as a Strategic Response to Economic Policy Uncertainty pp. 2778-2804

Yunhao Dai, Weiqiang Tan and Daifei (Troy) Yao

How Can Vice‐Chancellor Compensation Be Justified? Evidence From New Zealand pp. 2805-2820

Muhammad Nurul Houqe, Alva Marasigan and Charl de Villiers

Income Adjustments and Firm Performance During Economic Downturns: Systemic Versus Opportunistic Conservatism pp. 2821-2841

Evans Adu and Abhijit Barua

Grabbing or Compensating? Evidence From Private Investment in Public Equity in China pp. 2842-2865

Yanjian Zhu, Jiajing Xu and Fan Yu

Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements pp. 2866-2893

Chen Bu, Yuyu Zhang and Daifei Yao

Labour Investment Efficiency and Social Capital pp. 2894-2917

Hasibul Chowdhury, Ashrafee Tanvir Hossain, Syka Rahman and Jiayi Zheng

How Does Big Data Analytics Impact Accounting Manipulation? pp. 2918-2934

Pham Van Anh Thi, Lan Anh Nguyen, Steven Dellaportas, Duc Hong Thi Phan and Quan Hong Nguyen

Market Crash Risk and the Cross‐Section of Stock Returns: Evidence in China pp. 2935-2949

Aoran Zhang and Chunyang Zhou

Taken With a Grain of Salt: Earnings Forecasts From Narcissistic CEOs pp. 2950-2975

Adam Esplin, J. Scott Judd and Kari Joseph Olsen

What Incentivises Managers to Engage in Financial Misreporting? An Analysis of Stock Delta, Option Delta, and Vega pp. 2976-3003

Jay Junghun Lee and Bo Xu

Business Group Affiliation and Investment Efficiency: International Evidence pp. 3004-3023

Siwen Fu and Jeong‐Bon Kim

Enabling Bricolage and Client Performance in Non‐Profit Organisations: The Importance of Beliefs and Interactive Controls pp. 3024-3034

Graeme Harrison, Lu Jiao and Jinhua Chen

CEOs' Political Ideology, Social Capital and Corporate Tax Avoidance pp. 3035-3057

Tien‐Shih Hsieh, Jeong Bon Kim and Zhihong Wang

Firm‐Level Trade Policy Uncertainty and Cost Stickiness: Evidence From a Large Language Model Approach pp. 3058-3080

Shuyang Jia, Peng Liang and Nan Hu

CEO Narcissism and Linguistic Complexity in Earnings Conference Calls pp. 3081-3106

Frederic Lammers and Ulrich Pape

Climate Risk and Stock Price Crash: The Role of Text‐Based Carbon Disclosure pp. 3107-3141

Lu Zhang, Hanlu Fan, Junru Zhang, Yuan George Shan and Qingliang Tang

Air Pollution, Auditors' Affective States, and Audit Quality pp. 3142-3173

Li Li, Xuejiao Liu, Wenqi Pei and Yifei Xia

Goal Setting in Accounting Research: A Systematic Review and Reflections on Future Research Opportunities With AI‐Assisted Augmentation pp. 3174-3193

Greg Richins

Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective pp. 3194-3214

Esin Ozdil, Lachlan McDonald‐Kerr, Meredith Tharapos, Amrinder Khosa and Steven Burch

The Nexus Between Self‐Efficacy and Professional Skills Development Among Accounting Students: Do Social and Cultural Factors Matter? pp. 3215-3230

Garima Sharma, Jayce M. Naidoo, Ranjith Ihalanayake, Mahesh Joshi and Meredith Tharapos

Generative AI in Accounting Education: Evaluating ChatGPT's Role in Assessment and Skill Development pp. 3231-3244

Meredith Tharapos, Kwok Hung Lau, Konrad Peszynski, Lan Anh Nguyen, Sonia Magdziarz, Elizabeth Morton, Victor Borg and Sophia Duan

Volume 65, month 06, 2025

The role of accounting conservatism in corporate innovation pp. 1091-1127

Min Bai, Pamela Kent, Sujin Kim and Shan Li

Carbon emissions and CEO pay pp. 1128-1158

Abu Amin, Ashrafee Hossain and Tharindra Ranasinghe

10‐K complexity, analysts' forecasts, and price discovery in capital markets pp. 1159-1187

Jamie Diaz, Kenneth Njoroge and Philip B. Shane

Shareholder activism, divestment, and sustainability pp. 1188-1213

Yun Shen, Martina Linnenluecke and Tom Smith

Creditor litigation and corporate innovation: Evidence from China pp. 1214-1235

Jin Lu, Yaling Li and Wenxiao Zou

Political corruption and cost stickiness: Evidence from China pp. 1236-1274

Xiaofeng Quan, Narisa Tianjing Dai and Chenhao Guo

OFDI and stock price synchronicity: Evidence from China pp. 1275-1308

Yanyi Wang and Xueyong Zhang

Multiple large shareholders and ESG performance: Evidence from the cost‐sharing and resource‐provision view pp. 1309-1346

Fuxiu Jiang, Jia Ma and Xiaojia Zheng

Corporate governance, blockholders, and financial distress: Global evidence pp. 1347-1398

Mehmet Celiktas, Mine Ugurlu and Neslihan Yilmaz

The dark side of close proximity to supply chain partners: Evidence from auditing practices in China pp. 1399-1427

Hai Wen, Zhiqian Jiang and Min Xiao

Politically connected audit committee and audit risk: Evidence from a quasi‐experiment pp. 1428-1467

Yumin Karen Zhang Perry, Christofer Adrian and Cameron Truong

CEO political ideology and risk factor disclosure pp. 1468-1496

Jiwoo Seo, Adam Esplin and Yun Ke

Defined‐benefit pension plan funding: Does managerial ability matter? pp. 1497-1531

Surendranath Rakesh Jory, Thanh Ngo and Hongxia Wang

Long term trends in non‐audit fees and audit quality: New evidence based on going concern opinions and financial restatements pp. 1532-1584

Pallab Kumar Biswas, Paul A. Griffin and David H. Lont

Strategic alliance, trust and accounting performance stability pp. 1585-1613

Yanyan Wang, Liwei Fan, Ran An and Lisheng Yu

State‐level economic policy uncertainty and Bank loan pricing pp. 1614-1634

Justin S. Cox

Common institutional ownership and commonality in liquidity: Evidence from China pp. 1635-1668

Xiaoyu Chen

Bank FinTech and corporate disclosure: Evidence from China pp. 1669-1690

Qingqing Yang, Yu Shen, Qiannan Wu and Xueyi Zhong

Does increased broadband internet penetration improve the quality of investors' information about local firms? pp. 1691-1721

Anna Bergman Brown and Zhiyuan Tu

Business strategy and CEO pay duration pp. 1722-1752

Zhenjiang Gu, Rong Ding, Wenhong Ding and Yangxin Yu

Inquiry letter types, accountants' responses, and audit fees: Evidence from China pp. 1753-1785

Weidong Zhang, Hongrui Zheng, Jenny Jing Wang, Zihuang Chen and Zhenghan Luo

Can oil be used as an alternate asset for investment? Unveiling new insights using the NARDL model incorporating structural breaks pp. 1786-1810

Saswat Patra and Kunjana Malik

Judicial independence and earnings management pp. 1811-1836

Ellen Jin Jiang and Xiao Jia

Accounting fraud detection through textual risk disclosures in annual reports: From the perspective of SEC guidelines pp. 1837-1862

Xiaoqian Zhu, Huidong Wu, Yanpeng Chang and Jianping Li

Operating flexibility and optimal capital structure pp. 1863-1887

Narat Charupat and Sudipto Sarkar

Institutional investor distraction and stock price synchronicity pp. 1888-1907

Taiyun Zhou and Gang Yao

Storylines: A science‐based method for assessing and measuring future physical climate‐related financial risk pp. 1908-1931

Tanya Fiedler, Nick Wood, Michael R Grose and Andy J Pitman

Community social capital and financial reporting quality in nonprofits pp. 1932-1961

Meena Subedi, Michelle Li‐Kuehne and Emmanuel Mwaungulu

Allocating charities' financial reporting requirements using tiers – Australian perspectives pp. 1962-1986

Han Wen, David Gilchrist, Prerana Agrawal and Lyndie Bayne

Does bank digitalisation reduce corporate agency costs? Evidence from China pp. 1987-2012

Shuxian He and Xin Sheng

Allocation of internal cash flow when firms pay less tax: The role of state ownership and political connections pp. 2013-2034

Yuqiang Cao, Xikai Chen, Meiting Lu and Yaowen Shan

Visual annual reports and stock price crash risk pp. 2035-2064

Rui Xiang, Congmin Song, Rongyu Lin and Lu Shen

Typhoon strikes, political costs and earnings management pp. 2065-2105

Jun Du, Xinhui Dai and Bo Yan

Fintech and large banks for SME financing: Evidence from China pp. 2106-2134

Lei Ming, Yifan Wu, Shenggang Yang and Xiaolin Yang

Choice of assurance provider and impact on quality of sustainability reporting: Evidence from sustainability reporting restatements pp. 2135-2172

Kathleen A. Bentley‐Goode, Roger Simnett, Anne Thompson and Andrew J. Trotman

Carbon assurance: Does it have an impact on credit ratings? pp. 2173-2210

Md Safiullah, Linh Thi My Nguyen, Muhammad Nurul Houqe and Jonathan Batten

Volume 65, month 03, 2025

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency pp. 3-36

Hiroyuki Selmes‐Suzuki

Innovation's influence on working capital management and profitability: A Chinese high‐tech manufacturing perspective pp. 37-58

Siyu Zhou, Bany Ariffin Amin Noordin and Matemilola Bolaji Tunde

Trade secrets leakage risk and firm innovation: Evidence from third‐party disclosure of Chinese listed firms' online sales data pp. 59-80

Gui‐jun Wang, Ke‐meng Li and Ke‐di Wang

Information, sentiment, and margin trading of Chinese stock market pp. 81-108

Hai Lin, Pengfei Liu and Cheng Zhang

Tail risk spillover of commodity futures markets pp. 109-141

Xiaohang Ren, Shitong Xiao, Wenxin Zhang and Xianming Sun

Stock market liberalisation and debt maturity structure: Evidence from the Shanghai‐Hong Kong Stock Connect pp. 143-167

Mengjun Feng, Dequan Yao, Shenggang Yang and Pengyi Dai

Philanthropic forms of corporate social responsibility practices in a multinational company: Colonial and post‐colonial perspectives pp. 169-189

Mahmood Momin, Mohammad Nurunnabi, Tareq Hossain and Zahirul Hoque

The financial resource curse: Interest rate deregulation and firms' shadow banking activities pp. 191-217

Si Xu, Zhiyuan Wang and Chunfang Cao

The effect of CEO adverse professional experience on management forecast pessimism pp. 219-250

Eunice S. Khoo, Louise Y. Lu and Zihang Peng

Mandatory disclosure of key audit matters and the choice of earnings management pp. 251-288

Xiaoqi Chen, Maoliang Li, Dorcas Nduakoh and Ling Na Belinda Yau

Pandemic shock, debt maturity structure and corporate performance pp. 289-321

Zhenshan Wang, Dandan Feng and Chengcheng Li

Auditor industry expertise and the predictive power of the deferred tax valuation allowance pp. 323-364

Zhuoli Axelton, Jeffrey Gramlich and M. Kathleen Harris

Information asymmetry, policy shocks, and international equity investment: Evidence from the anti‐corruption campaign in China pp. 365-397

Wenlong Bian, Yun Chen, Minghui Han and Hao Zhang

Idiosyncratic risk disclosure of IPO firms and institutional investors' withdrawals pp. 399-428

Xiqiong He, Tonglin Yang, Hao Liu and Xiaowei Wu

Political incentives and corporate income tax: Evidence from China pp. 429-456

Chunxiang Zhao, Yang Yang and Yong Huang

The moderating effect of private information on the relation between financial reporting quality and corporate dividend efficiency pp. 457-486

Yasuharu Aoki and Takuma Kochiyama

Local CEOs and asymmetric cost behaviour pp. 487-519

Wenhong Ding, Wei Guan, Yun Ke, Kari Joseph Olsen and Zhenyang Shi

Investigating proxies for retail investor attention in financial markets pp. 521-550

Daniel Cahill, Zhangxin (Frank) Liu and Lee Smales

The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China pp. 551-579

Jingwen Liao, Hao Yang, Ziyang Li and Yanjun Chen

Holding cash for corruption? Evidence from China's anti‐corruption campaign pp. 581-619

Yulin Chen, Changyun Wang, Yang Yi and Jianyu Zeng

Broker and institutional investor short selling pp. 621-645

Ben R. Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti and Jennifer Zhu

Does digital transformation drive more comment letters? pp. 647-665

Hongquan Li and Yang Yang

Examining the financial and commercial literacy of Australian Indigenous small business owners pp. 667-690

Mark Brimble, Scott Weaven, Karen L. Wildman, Levon Blue, Kerry Bodle and Lorelle Frazer

Financial performance and tone of financial disclosures: The moderating effect of CEO narcissism pp. 691-712

Gilberto Marquez Illescas, Stephen J. Sauer, Allan A. Zebedee and Linying Zhou

Female directors on the sensitivity of investment to growth opportunities pp. 713-752

Wenjing Ouyang, Samuel H. Szewczyk and Jeffrey Miles

Does increased monitoring enhance the credibility of financial reports? Evidence of auditing semi‐annual financial statements pp. 753-772

Hui‐Yu Hsiao, Wu‐Po Liu and Szu‐Jung Wu

Conflicting signals: A study on firms announcing share repurchases soon after seasoned equity offerings pp. 773-791

Jin‐Ying Wang

The effect of addback statutes on CEO compensation pp. 793-818

Karel Hrazdil, Gerald Lobo, Ray Zhang and Weiji Zhang

Preventive regulation and corporate tax avoidance: Evidence from China pp. 819-856

Qiaochao Yuan and Jun Bai

Greenwashing: A systematic literature review pp. 857-882

Zhen Huang, Yanxuan Shi and Ming Jia

Dissecting the lottery‐like anomaly: Evidence from China pp. 883-911

Ming Gu, Yi Hu and Zhitao Xiong

Ambiguity or specificity: The influence of merchant guild culture on managers' disclosure strategy pp. 913-934

Tingting Zhang, Haozhou Yin and Zixuan Zhuang

Ambiguity of tone in annual reports and bank risk taking pp. 935-970

Kiridaran Kanagaretnam, Wen Li, Guifeng Shi and Zejiang Zhou

Clan culture and digital transformation: Evidence from Chinese family firms pp. 971-1008

Yadan Liu, Shaowei Zhang, Fengwen Chen and Yikang Mu

“Accounting” in retrospect: A personal reflection about change, contribution, and opportunity following decades of immersion pp. 1009-1045

Craig Deegan

Accredited investor tests: How to balance, access, entrepreneurial funding, and investor protection? pp. 1047-1058

Mark Humphery‐Jenner

Decision usefulness of SME financial statements in Sri Lanka pp. 1059-1088

Nisansala Wijekoon, Umesh Sharma and Grant Samkin