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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 06, 2025

The role of accounting conservatism in corporate innovation pp. 1091-1127 Downloads
Min Bai, Pamela Kent, Sujin Kim and Shan Li
Carbon emissions and CEO pay pp. 1128-1158 Downloads
Abu Amin, Ashrafee Hossain and Tharindra Ranasinghe
10‐K complexity, analysts' forecasts, and price discovery in capital markets pp. 1159-1187 Downloads
Jamie Diaz, Kenneth Njoroge and Philip B. Shane
Shareholder activism, divestment, and sustainability pp. 1188-1213 Downloads
Yun Shen, Martina Linnenluecke and Tom Smith
Creditor litigation and corporate innovation: Evidence from China pp. 1214-1235 Downloads
Jin Lu, Yaling Li and Wenxiao Zou
Political corruption and cost stickiness: Evidence from China pp. 1236-1274 Downloads
Xiaofeng Quan, Narisa Tianjing Dai and Chenhao Guo
OFDI and stock price synchronicity: Evidence from China pp. 1275-1308 Downloads
Yanyi Wang and Xueyong Zhang
Multiple large shareholders and ESG performance: Evidence from the cost‐sharing and resource‐provision view pp. 1309-1346 Downloads
Fuxiu Jiang, Jia Ma and Xiaojia Zheng
Corporate governance, blockholders, and financial distress: Global evidence pp. 1347-1398 Downloads
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 Downloads
Hai Wen, Zhiqian Jiang and Min Xiao
Politically connected audit committee and audit risk: Evidence from a quasi‐experiment pp. 1428-1467 Downloads
Yumin Karen Zhang Perry, Christofer Adrian and Cameron Truong
CEO political ideology and risk factor disclosure pp. 1468-1496 Downloads
Jiwoo Seo, Adam Esplin and Yun Ke
Defined‐benefit pension plan funding: Does managerial ability matter? pp. 1497-1531 Downloads
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 Downloads
Pallab Kumar Biswas, Paul A. Griffin and David H. Lont
Strategic alliance, trust and accounting performance stability pp. 1585-1613 Downloads
Yanyan Wang, Liwei Fan, Ran An and Lisheng Yu
State‐level economic policy uncertainty and Bank loan pricing pp. 1614-1634 Downloads
Justin S. Cox
Common institutional ownership and commonality in liquidity: Evidence from China pp. 1635-1668 Downloads
Xiaoyu Chen
Bank FinTech and corporate disclosure: Evidence from China pp. 1669-1690 Downloads
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 Downloads
Anna Bergman Brown and Zhiyuan Tu
Business strategy and CEO pay duration pp. 1722-1752 Downloads
Zhenjiang Gu, Rong Ding, Wenhong Ding and Yangxin Yu
Inquiry letter types, accountants' responses, and audit fees: Evidence from China pp. 1753-1785 Downloads
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 Downloads
Saswat Patra and Kunjana Malik
Judicial independence and earnings management pp. 1811-1836 Downloads
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 Downloads
Xiaoqian Zhu, Huidong Wu, Yanpeng Chang and Jianping Li
Operating flexibility and optimal capital structure pp. 1863-1887 Downloads
Narat Charupat and Sudipto Sarkar
Institutional investor distraction and stock price synchronicity pp. 1888-1907 Downloads
Taiyun Zhou and Gang Yao
Storylines: A science‐based method for assessing and measuring future physical climate‐related financial risk pp. 1908-1931 Downloads
Tanya Fiedler, Nick Wood, Michael R Grose and Andy J Pitman
Community social capital and financial reporting quality in nonprofits pp. 1932-1961 Downloads
Meena Subedi, Michelle Li‐Kuehne and Emmanuel Mwaungulu
Allocating charities' financial reporting requirements using tiers – Australian perspectives pp. 1962-1986 Downloads
Han Wen, David Gilchrist, Prerana Agrawal and Lyndie Bayne
Does bank digitalisation reduce corporate agency costs? Evidence from China pp. 1987-2012 Downloads
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 Downloads
Yuqiang Cao, Xikai Chen, Meiting Lu and Yaowen Shan
Visual annual reports and stock price crash risk pp. 2035-2064 Downloads
Rui Xiang, Congmin Song, Rongyu Lin and Lu Shen
Typhoon strikes, political costs and earnings management pp. 2065-2105 Downloads
Jun Du, Xinhui Dai and Bo Yan
Fintech and large banks for SME financing: Evidence from China pp. 2106-2134 Downloads
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 Downloads
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 Downloads
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 Downloads
Hiroyuki Selmes‐Suzuki
Innovation's influence on working capital management and profitability: A Chinese high‐tech manufacturing perspective pp. 37-58 Downloads
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 Downloads
Gui‐jun Wang, Ke‐meng Li and Ke‐di Wang
Information, sentiment, and margin trading of Chinese stock market pp. 81-108 Downloads
Hai Lin, Pengfei Liu and Cheng Zhang
Tail risk spillover of commodity futures markets pp. 109-141 Downloads
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 Downloads
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 Downloads
Mahmood Momin, Mohammad Nurunnabi, Tareq Hossain and Zahirul Hoque
The financial resource curse: Interest rate deregulation and firms' shadow banking activities pp. 191-217 Downloads
Si Xu, Zhiyuan Wang and Chunfang Cao
The effect of CEO adverse professional experience on management forecast pessimism pp. 219-250 Downloads
Eunice S. Khoo, Louise Y. Lu and Zihang Peng
Mandatory disclosure of key audit matters and the choice of earnings management pp. 251-288 Downloads
Xiaoqi Chen, Maoliang Li, Dorcas Nduakoh and Ling Na Belinda Yau
Pandemic shock, debt maturity structure and corporate performance pp. 289-321 Downloads
Zhenshan Wang, Dandan Feng and Chengcheng Li
Auditor industry expertise and the predictive power of the deferred tax valuation allowance pp. 323-364 Downloads
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 Downloads
Wenlong Bian, Yun Chen, Minghui Han and Hao Zhang
Idiosyncratic risk disclosure of IPO firms and institutional investors' withdrawals pp. 399-428 Downloads
Xiqiong He, Tonglin Yang, Hao Liu and Xiaowei Wu
Political incentives and corporate income tax: Evidence from China pp. 429-456 Downloads
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 Downloads
Yasuharu Aoki and Takuma Kochiyama
Local CEOs and asymmetric cost behaviour pp. 487-519 Downloads
Wenhong Ding, Wei Guan, Yun Ke, Kari Joseph Olsen and Zhenyang Shi
Investigating proxies for retail investor attention in financial markets pp. 521-550 Downloads
Daniel Cahill, Zhangxin (Frank) Liu and Lee Smales
The impact of fiscal expenditure fluctuation on cost asymmetry: Evidence from China pp. 551-579 Downloads
Jingwen Liao, Hao Yang, Ziyang Li and Yanjun Chen
Holding cash for corruption? Evidence from China's anti‐corruption campaign pp. 581-619 Downloads
Yulin Chen, Changyun Wang, Yang Yi and Jianyu Zeng
Broker and institutional investor short selling pp. 621-645 Downloads
Ben R. Marshall, Nhut H. Nguyen, Nuttawat Visaltanachoti and Jennifer Zhu
Does digital transformation drive more comment letters? pp. 647-665 Downloads
Hongquan Li and Yang Yang
Examining the financial and commercial literacy of Australian Indigenous small business owners pp. 667-690 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Jin‐Ying Wang
The effect of addback statutes on CEO compensation pp. 793-818 Downloads
Karel Hrazdil, Gerald Lobo, Ray Zhang and Weiji Zhang
Preventive regulation and corporate tax avoidance: Evidence from China pp. 819-856 Downloads
Qiaochao Yuan and Jun Bai
Greenwashing: A systematic literature review pp. 857-882 Downloads
Zhen Huang, Yanxuan Shi and Ming Jia
Dissecting the lottery‐like anomaly: Evidence from China pp. 883-911 Downloads
Ming Gu, Yi Hu and Zhitao Xiong
Ambiguity or specificity: The influence of merchant guild culture on managers' disclosure strategy pp. 913-934 Downloads
Tingting Zhang, Haozhou Yin and Zixuan Zhuang
Ambiguity of tone in annual reports and bank risk taking pp. 935-970 Downloads
Kiridaran Kanagaretnam, Wen Li, Guifeng Shi and Zejiang Zhou
Clan culture and digital transformation: Evidence from Chinese family firms pp. 971-1008 Downloads
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 Downloads
Craig Deegan
Accredited investor tests: How to balance, access, entrepreneurial funding, and investor protection? pp. 1047-1058 Downloads
Mark Humphery‐Jenner
Decision usefulness of SME financial statements in Sri Lanka pp. 1059-1088 Downloads
Nisansala Wijekoon, Umesh Sharma and Grant Samkin
Page updated 2025-07-11