Abacus

1998 - 2025

Current editor(s): G.W. Dean and S. Jones

From Accounting Foundation, University of Sydney
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Volume 61, month 03, 2025

Public Accountability in an Unpredictable World: Tales of the Unexpected pp. 1-22

Laurence Ferry, Noel Hyndman, Mariannunziata Liguori and Henry Midgley

Like a Phoenix from the Ashes: Management Control and Organizational Resilience During NASA's Apollo and Space Shuttle Programs pp. 23-52

Basil P. Tucker and Hank C. Alewine

Do Social Interaction Mechanisms Affect University Reputation? Evidence from the UK Higher Education Sector pp. 53-92

Rasha Ashraf Abdelbadie, Nils Braakmann and Aly Salama

Counter Accounting and Counter Accountability: A Post‐COVID‐19 Study of England's Hospital Infrastructure Crisis pp. 93-120

Anne Stafford

Financial Resilience Perspective on COVID‐19 Business Support: A Comparative Study of Four European Countries pp. 121-142

Jan van Helden, Tjerk Budding, Patricia Gomes, Mario Hesse and Carine Smolders

Performing Accountability During a Crisis: Insights from the Italian Government's Response to the First Wave of the COVID‐19 Pandemic pp. 143-161

Claudio Columbano, Daniela Pianezzi and Ileana Steccolini

Neutralizing Deviance at State‐owned Enterprises: The Case of South African Airways pp. 162-193

Dennis De Widt, Warren Maroun and Jill Atkins

Is Social Media a Democratic Forum for Public Accountability in Times of Crisis? The Brazilian Government's Response to the COVID‐19 Pandemic pp. 194-217

Tassiani Aparecida Dos Santos and Iago França Lopes

Auditors’ Sensemaking During Crises: The Case of the COVID‐19 Pandemic in Italian Local Public Administrations pp. 218-238

Simona Caramia, Pasquale Ruggiero and Riccardo Mussari

Digital Accountability in Collaborative Public Governance in Times of Crisis: Analysing the Debate in a Polarized Social Forum pp. 239-271

Tobias Polzer and Selin Öner

Volume 60, month 12, 2024

Does News Media Affect Firm Innovation in Emerging Markets? Evidence from China pp. 709-751

Kun Tracy Wang, Nathan Zhenghang Zhu and Guqiang Luo

The Valuation of Loss Firms: A Stock Market Perspective pp. 752-776

Hannes Mohrschladt and Susanne Siedhoff

Does the Publication or the Implementation of IAS 19(R) Have Real Economic Consequences? pp. 777-815

Justin Chircop and Paraskevi Vicky Kiosse

How to Analyze the Practical Relevance of Costing Methods? The Example of Hospital Cost Accounting in France pp. 816-851

Laurent Mériade

Information or Noise? Examining the Effect of Discretionary Disclosure of Accounting Estimates on Financial Analyst Forecasts pp. 852-891

Jeff P. Boone, Xueyun (Sherry) Sun and Jennifer Yin

Negative Externalities of Regulation: Identity‐relevant Information in Mandatory Short‐selling Disclosures pp. 892-934

Alexandre Madelaine

Corporate Misconduct and Subsequent Consequences in Family Firms pp. 935-966

Lele Chen and Jennifer Yin

Volume 60, month 09, 2024

Evaluation of Fair Value Relevance and Sensitivity to Valuation Assumptions pp. 419-445

Le Ma and Peter Wells

Does Firm‐level Political Uncertainty Affect the Mispricing of Earnings? A Natural Experiment through Government‐to‐business Revolving Door pp. 446-491

Haijie Huang, Edward Lee, Changjiang Lyu and Zhenmei (Judy) Zhu

Do Investors Undervalue Female Directors Due to Gender Role Stereotypes? Evidence from the United States pp. 492-538

Kumari Ranjeeni and Dharmendra Naidu

Do Better Managers Get Better Loan Contracts? pp. 539-577

Bill B. Francis, Ning Ren, Xian Sun and Qiang Wu

Asymmetric Tone in Management Discussion and Analysis and Its Impact: Evidence from the Chinese Stock Market pp. 578-606

Sibei Yan, Ahrum Choi, Hyung Rok Jung and Joonil Lee

Crisis Capital: Private Placements During COVID‐19 pp. 607-626

Angelo Aspris, Edward Bi, Sean Foley and Jiri Svec

Does Social Capital Enhance Stock Liquidity? An Investigation of the Resilience of the Trading Environment During a Crisis of Trust pp. 627-664

Robert Faff, Jianning Huang, Pei Shao, Yuchao Xiao and Fuzhao Zhou

Bankruptcy Resolution: Misery or Strategy pp. 665-708

Jairaj Gupta, Mariachiara Barzotto and André Aroldo Freitas De Moura

Volume 60, month 06, 2024

Interpreting IFRS: The Evolving Role of Agenda Decisions pp. 205-235

Paola Ramassa and Alberto Quagli

Is One Head Better Than Two? Dual Leadership and Firm Performance During the COVID‐19 Crisis pp. 236-271

Md Reiazul Haque, Md Lutfur Rahman and Mohammed Abdullah Al Mamun

Corporate Governance Reforms and Analyst Forecasts: International Evidence pp. 272-304

Simeng Liu, Kun Tracy Wang and Yue Wu

Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China pp. 305-337

Shaorou Hu, Ming Liu, Nan Liu and Xialin Guo

Does Portfolio Momentum Beat Analyst Advice? pp. 338-364

Jaeyong Lee, Jonathan A. Batten, Hyuna Ham and Doojin Ryu

Ex‐military Top Executives and Corporate Violations: Evidence from China pp. 365-398

Dunli Zhang, Jinzhao Zhou and Jingjuan Ma

The Regulatory Approach of James R. Doty: PCAOB Chair 2011–2018 pp. 399-418

John D. Keyser

Volume 60, month 03, 2024

Accounting for Inflation: The Dog That Didn't Bark pp. 1-12

Ray Ball

Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’ pp. 13-20

Richard D. Morris

Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’ pp. 21-22

S. P. Kothari

The Accruals–Cash Flow Relation and the Evaluation of Accrual Accounting pp. 23-48

Hyung Il Oh and Stephen Penman

The Effect of Organizational Climate on Sell‐side Analyst Turnover and Performance pp. 49-90

Wai Fong Chua, Yu Flora Kuang and Yi (Ava) Wu

Valuation Implications of Mandatory CSR Expenditure in India pp. 91-129

Sudipta Bose, Peter M. Clarkson and Gordon D. Richardson

Market Institutions, Fair Value, and Financial Analyst Forecast Accuracy pp. 130-171

Rui Ye, Saeed Heravi and Jason Xiao

Analysts’ Earnings per Share Forecasts: The Effects of Forecast Uncertainty and Forecast Precision on Investor Judgements pp. 172-204

Clarence Goh

Volume 59, month 12, 2023

Conditional Mandates on Management Earnings Forecasts: The Impact on the Cost of Debt pp. 901-953

Kun Tracy Wang and Nathan Zhenghang Zhu

Do Investors Perceive the Link Between Equity Method Earnings and Future Earnings? The Role of Supplemental Disclosures pp. 954-982

Curtis Farnsel

Board Connections and Dividend Policy pp. 983-1040

Kambar Farooq, Muhammad Azeem, Chin Man Chui and Jun (Tony) Ruan

Analyst Research Activity During the COVID‐19 Pandemic pp. 1041-1073

Pawel Bilinski

Why Do Analysts use a Zero Forecast for Other Comprehensive Income? pp. 1074-1115

Mark Wallis

Voluntary Carbon Reporting Prediction: A Machine Learning Approach pp. 1116-1166

Geoffrey Frost, Stewart Jones and Muchen Yu

Volume 59, month 09, 2023

Regulating the Market for Audit Services: A Game Theoretic Approach pp. 697-734

Konstantinos Eleftheriou, Iliya Komarev and Paul Klumpes

Country‐level Accounting Enforcement and IPO Underpricing pp. 735-775

Jochen Bigus and Florian Dreyer

Financialization and Corporate Performance in China: Promotion or Inhibition? pp. 776-817

Shan Xu and Lili Guo

Do Excess Funds Make Financially Constrained Firms Better Off? Evidence from IPOs in China pp. 818-846

Chunfang Cao, Wenxuan Hou, Xiumei Liu and Hongbo Pan

Could Accounting Have Saved Itself from the Antitrust Laws?Revisiting the Antitrust Investigations into the US Accounting Profession 1966–1990 pp. 847-871

Michael E. Doron

Risk Analysis of Pension Fund Investment Choices pp. 872-898

Emawtee Bissoondoyal‐Bheenick, Robert Brooks and Hung Xuan Do

Volume 59, month 06, 2023

Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence of the Causal Link pp. 493-540

Sudipta Bose and Chuan Yu

The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China pp. 541-569

Xingtong Fang, Kaigang He, Beilei Mei and Jianfang Ye

Disentangling Sentiment from Cyclicality in Firm Capital Structure pp. 570-605

Haitham A. Al‐Zoubi, Jennifer A. O'Sullivan, Aktham I. Al‐Maghyereh and Brendan J. Lambe

An Empirical Investigation of the Effect of CFO Power on Disclosure Quality pp. 606-649

Lutfa Tilat Ferdous, Kamran Ahmed and Darren Henry

Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels pp. 650-696

Sarowar Hossain, Jeff Coulton and Jenny Jing Wang

Volume 59, month 03, 2023

SPECIAL ISSUE ON ACCOUNTING, AUDITING, AND CORPORATE GOVERNANCE IN CHINA pp. 1-5

Liansheng Wu and Jason Xiao

Should More Internally Generated Intangible Assets Be Recognized? A Commentary pp. 6-31

Xuejing Xie and Weiguo Zhang

When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences pp. 32-75

Le Lin, Ke Liao and Deren Xie

Corporate Innovation and Disclosure Strategy pp. 76-133

Zheyuan Zhang, Huiying Wu, Sammy Xiaoyan Ying and Jiaxing You

Does the Prohibition of Long‐lived Asset Impairment Reversals Affect Corporate Innovation? Evidence from a Quasi‐experiment in China pp. 134-162

Huilong Liu, Jianqiu Liu, Hong Wang and Dan Yang

Using Available‐for‐sale Securities to Smooth Earnings: Evidence from China pp. 163-196

Ruichang Lu, Weijia He and Xiaojun Zhang

Multiple Large Shareholders and Financial Reporting Quality: Evidence from China pp. 197-229

Rongli Yuan, Yadong Han and Zhanliao Chen

Audit Effort and Stock Price Crash Risk pp. 230-257

Xiaomei Han, Wei Luo, Liansheng Wu and Wei Zhou

Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts pp. 258-299

Meng Lyu, Xiaojie Christine Sun and Bing Wang

Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management pp. 300-339

Ran An, Wentao Li, Di Wang, Yanyan Wang and Lisheng Yu

The Effect of Audit Partner Diversity on Audit Quality: Evidence from China pp. 340-380

Kevin Koh, Li Li, Xuejiao Liu and Chunfei Wang

Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments pp. 381-410

Lijing Tong, Bin Wu and Min Zhang

The Benefit of Frequent Corporate Philanthropy pp. 411-436

Bingxuan Lin, Jianhua Liu, Rui Lu and Liang Sun

I Feel Your Pain: The Effect of Regulator as a Minority Shareholder on Merger and Acquisition Performance pp. 437-465

Xin Wang, Jiacai Xiong, Caiyue Ouyang and Feida Zhang

A Family Member or a Professional Manager? The Role of Trust in the Choice of CEO in Family Firms pp. 466-492

Chengfang Wang, Tingting Ye, Jiyuan Li and Changli Zeng