Accounting and Finance
2001 - 2025
Current editor(s): Robert Faff From Accounting and Finance Association of Australia and New Zealand Contact information at EDIRC. Bibliographic data for series maintained by Wiley Content Delivery (). Access Statistics for this journal.
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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
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