Accounting and Finance

2001 - 2026

Current editor(s): Robert Faff

From Accounting and Finance Association of Australia and New Zealand
Contact information at EDIRC.
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Volume 66, month 06, 2026

The Hollowing Out of News: The Implications of the Erosion of Public Interest Journalism pp. 1027-1039

Clinton Free

AI‐Enabled Performance Feedback Design: The Effects of Anthropomorphic AI Feedback Source, Feedback Valence and Emotional Arousal on Employee Advice‐Taking Behaviour pp. 1040-1054

Qinglan Chen, Yasheng Chen, Yuhong Tu and Zan Zhong

From Human Hands to Machine Minds: Financing AI‐Driven Entrepreneurship in Reward‐Based Crowdfunding pp. 1055-1076

Zirui Song, Yihui Lan and Yuan George Shan

Uncovering the Mystery of China's Success in FinTech: A Perspective From Political Connections pp. 1077-1100

Kexin She, Wenlong Bian, Xuanli Xie and Hao Zhang

How Tether Depegging Affects Cryptocurrency Returns pp. 1101-1129

Sean Foley, Seung Ah Lee and George Milunovich

The Impact of Sci‐Tech Finance on Bank Risk and Performance: Evidence From China pp. 1130-1144

Yizhong Wang, Sihui Lin, Jiatong Chen and Ting Wang

Performance Evaluations of Defined Contribution Plans by Regulators pp. 1145-1165

James Kavourakis and George Tanewski

Financial Literacy at the National Level and Organisational Performance: A Meta‐Analysis Through Accounting Lenses pp. 1166-1191

Omid Barani, Abdullahi D. Ahmed and Mahesh Joshi

Debt, Free Cash Flow, and Financial Performance in Microfinance: A Global Analysis pp. 1192-1208

Yan Zhang, Stephen Zamore and Roy Mersland

Credit Data Accessibility and Shadow Banking of Non‐Financial Firms pp. 1209-1231

Ye Tian

Does Bank Going Public Affect the Borrowers' ESG Performance? Evidence From a Quasi‐Natural Experiment in China pp. 1232-1252

Hao Huang, Li Tang and Ling Zhao

The Impact of Cyber‐Attacks on the Stock Prices, Bid‐Ask Spreads and Trading Volume of Target Firms: Australian Evidence pp. 1253-1270

Alex Frino, Robert Gaudiosi and Vito Mollica

Market‐Maker Mechanism, Information Asymmetry, and Market Quality: Evidence From China pp. 1271-1298

Yifeng Bu

Price Limits and Financial Reporting Quality: Evidence From the ChiNext Market pp. 1299-1321

Jie Zhang, Qing Ye and Sun Liu

The Pricing of Stock Uncertainty Under Short‐Sale Constraints in the China Stock Market pp. 1322-1345

Nan Li, Shuai Xing, Yunhao Huang and Yi‐ching Chien

Multiple Global CSR Pronouncements and Market Liquidity—Evidence From European Union pp. 1346-1368

Takumi Nomura, Muhammad Nurul Houqe, Warwick Stent and Abu Mohaimen Fj

Audit Committee Networks and Audit Fees: A European Analysis pp. 1369-1400

Ruth García‐Cobo, César Zarza Herranz and Félix J. López Iturriaga

Do Auditors Start the Clock? First‐Time Going Concern Opinions and Time to Bankruptcy pp. 1401-1411

James Routledge

Effects of Attribution and Auditors' Response Readability of Critical Audit Matter on Audit Quality Perceptions and Valuation Judgements pp. 1412-1431

Li Huang and Fangjun Xiao

Economic Freedom and Audit Fees: Evidence From the USA pp. 1432-1454

Mahmud Hossain, Ahsan Habib, Dinithi Ranasinghe and Marlissa Phillips

Regulatory Pressure and Audit Resource Reallocation: Evidence From Mandatory Audit Committee Report Disclosure pp. 1455-1479

Jiawei Wang and Yonghai Wang

Does Audit Partner Workload Affect the Disclosure of Critical Audit Matters? Evidence From China pp. 1480-1509

Bingxin Yi, Xia Liu, Xiangyang Ma and Lihong Chen

The Advertising Effect of Quality Control Information Disclosed by Audit Firms pp. 1510-1536

Xiaomei Han, Qiuyue Wang and Qiuhang Xing

Targeted Poverty Alleviation and Analyst Attention pp. 1537-1553

Hui Wang, Wanxia Qi, Yue Sun and Yunqiu Wang

Information Bridges or Monitoring Anchors? How Board Networks Shape ESG Practices' Financing Role in China pp. 1554-1570

Zhenye Lu, Yizhi Wang and Yongjia Lin

The Power of Professional Expertise: Unravelling the Boardroom Diversity Puzzle Through a Machine Learning Approach pp. 1571-1593

Fernando Hernández‐Atienza, Juan Antonio Rodríguez‐Sanz, Benjamín Sahelices, Fernando Tejerina‐Gaite and César Vaca

Co‐Opted Boards: Evidence From Systematic Literature Review pp. 1594-1625

Md. Borhan Uddin Bhuiyan and Ahsan Habib

Independent Directors From Supply‐Chain Industries and Excess Cash Holdings pp. 1626-1642

Xinyu Li and Rong Li

Chain Independent Directors and Innovation Knowledge Spillover: Evidence From Patent Citation pp. 1643-1671

Ke Zhang, Chun Yuan and Jenny Jing Wang

Natural Disasters and Meeting‐or‐Beating Earnings Benchmarks pp. 1672-1690

Jonghan Park and Tianming Zhang

Do SEC Enforcement Actions Deter Real Earnings Manipulations of Industry Peers? pp. 1691-1716

Zhexu Ai

Defence Contracting and Accrual‐Based Earnings Management pp. 1717-1737

Francisco José Callado‐Muñoz, Juan Pedro Sánchez‐Ballesta, Natalia Utrero‐González and José Yagüe

Toward an Integrated Framework With Corporate Culture for Financial Fraud Detection in China’s A‐Share Market pp. 1738-1763

Zhaolong Zhang, Ying Wu, Fengmin Xu and Xiangyu Chang

Unveiling Corruption's Influence on Insider Trading: US Insights pp. 1764-1799

Ahmed Al‐Hadi, Baban Eulaiwi, Hidaya Al Lawati and Grantley Taylor

Gambling Attitudes and Earnout Contracting in M&A Transactions: Evidence From China pp. 1800-1832

Xiaohong Ma, Yongmei Cui, Linlin Zhang and Hui Zhou

Threshold Concepts in the Preparation of Consolidated Financial Statements pp. 1833-1846

Nikki Schönfeldt, Phil Hancock and Jacqueline Birt

Developing Professional Scepticism in the Accounting Classroom: A Case Study Approach pp. 1847-1868

Prerana Agrawal, Jacqueline Birt, Mark Holub and Warrick van Zyl

Data Assets in Governance: Evidence From Real Earnings Management pp. 1869-1888

Yuetong Li, Xiaojia Zheng and Yiqian Cai

Managers' equity‐based compensation and soft‐talk management cash flow forecasts pp. 1889-1938

Weixiao Wang and Lijuan Zhang

Drivers and concerns of adopting Artificial Intelligence in managerial accounting pp. 1939-1971

Chao Zhang, Weidong Zhu, Jun Dai, Yong Wu and Xulong Chen

Blockchain technology disruptions: Exploring accounting and auditing academics and practitioners' perception pp. 1972-1999

Musbaudeen Titilope Oladejo, Vida Botes, Mary Low and Steve Reeves

XBRL Filing in the Indonesian Capital Market: An Exploration of Firms' Responses pp. 2000-2022

Fitri Amalia, Ogan Yigitbasioglu and Stuart Tooley

Structure, Agency and Position‐Practice Relations in the Context of Accountability Praxis: An Examination of Two Credit Unions in Indonesia pp. 2023-2038

Antonius Sumarwan, Belinda Luke and Craig Furneaux

Revisiting the concept of the public interest in accounting: A stakeholder analysis pp. 2039-2060

Steven Dellaportas, Sophia Ji, Pavithra Siriwardhane and Dudu Luo

Physicians' hybridisation with accounting in public hospitals pp. 2061-2083

Susana Gago‐Rodríguez, Amélia Ferreira‐da‐Silva and Belen Fernandez‐Feijoo

Gender diversity and corporate social responsibility performance: A critical assessment pp. 2084-2109

Wei Qian, Kathy Rao and Xin Deng

Volume 66, month 03, 2026

Has Accounting Really Lost Its Value Relevance? pp. 3-23

Mark Wallis

Other Comprehensive Income and the Market's Processing of Earnings Information pp. 24-47

Dave Berger, Tonya Edinger, Jared A. Moore and Dilin Wang

Is Corporate Bond Market (In)attentive to Earnings News on Busy Reporting Days? pp. 48-79

Xi (Novia) Chen, Peng‐Chia Chiu, Qin Li and Po‐Hsiang Yu

Accruals Management to Meet or Beat Earnings Performance of Peer Firms pp. 80-105

Abhijit Barua, Jung Hoon Kim and Sheng Yi

Real Effects of Temporary Employees: Evidence From Cost Behaviour pp. 106-120

Sangil Kim and Ho‐Young Lee

Earnings Management in UK Private Firms: The Role of Women Directors pp. 121-138

Xiaoxu Zhang, Pallab Kumar Biswas, Dinithi Ranasinghe and Helen Roberts

Does Fintech Innovation Mitigate Firm Expense Stickiness? Evidence From China pp. 139-164

Rui Sun and Aoxue Zu

Financial Statement Fraud Detection by Integrating Supervisory Punishment Reports Into Machine Learning Methods: Evidence From China pp. 165-177

Meng Luo, Chaoqun Ma, Dongqing Chen and Xianhua Mi

Regulatory Price Restrictions, Audit Fees and Audit Outcomes: Evidence From Audit Fee Regulation No. 196 in China pp. 178-194

Zhili Tian, Yiye Liu and Yixuan Zhang

Impact of Corporate Risk Factor Disclosures on Auditor Judgements and Client Reporting: A Textual Analysis From 10‐K Filings pp. 195-222

Sarowar Hossain and Ryan Zihang Peng

Does the Merger of Audit Firms Necessarily Improve Audit Quality? pp. 223-237

Liang Liu, Yulin Sun, Chuhan Zhang and Hu Ning

Analysts' Technological Proximity Knowledge and Earnings Forecasts pp. 238-258

Lisheng Yu, Zehao Wang and Wentao Li

CEO‐Board Social Ties and Corporate Tax Avoidance pp. 259-285

Chen Chen, Mukesh Garg, Dean Hanlon and Eka Nugraha Tan

CEOs' Internal Connections and Corporate Tax Avoidance pp. 286-307

Aurelius Aaron, Rui Ge, Chong Wang and Feng (Harry) Wu

Value‐Added‐Tax and Corporate Cash Holdings Evidence From a Quasi‐Natural Experiment pp. 308-318

Chen Ling, Siyuan Ni, Solomon Wang and Junyu Wu

Do Descendant Board Chairs Influence Cash Holdings? pp. 319-337

Huan‐Yi Li

Unintentional Man‐Made Disasters and Corporate Cash Holdings pp. 338-356

Yize Xu, Rong Xu and Yanyin Li

Dual Holders and Corporate Tax Policies pp. 357-391

Xiangge Wang and Kirsten A. Cook

Financial Leverage and Stock Price Crash Risk: The Role of Growth in Chinese Firms pp. 392-408

Yong Ma, Yanfang Wan and Yixiao Zhao

Positive Externalities of Credit Ratings: Customer Downgrades, Supplier Performance, and Investor Perception pp. 409-428

Aaron Nelson, Eva (Hui) Liang and Wenye Tang

Digital Justice and Corporate Borrowing: Evidence From a Quasi‐Natural Experiment pp. 429-476

Manni Zheng, Yuqiang Cao, Zhuoan Feng, Meiting Lu and Yaowen Shan

Reserve to Preserve: Exploring the Impact of Trade Secrets on Corporate Cash Reserves pp. 477-496

Khaled A. Abdulsalam, Khaled W. Alsabah and Saud A. Althaqeb

Migrant Top Management Team and Corporate Innovation: Evidence From China pp. 497-531

Ying Liu, Ahsan Habib and Hedy Jiaying Huang

The Lifecycle of Typical IPOs: The Characteristics of Surviving Firms pp. 532-550

Jennifer Gippel, Martina Linnenluecke, Tom Smith, Yan Xu and Yushu Zhu

How Do Corporate Factors Affect Price Discovery Process Between Equity and Credit Markets? pp. 551-574

Xinquan Zhou, Guillaume Bagnarosa and Mark Cummins

Sailing Through Setbacks—What Makes Personal Financial Resilience? pp. 575-601

Syed Shah, Elizabeth Sheedy and Robert E. Wood

Systematic Risk Factors in China's Stock Market: A High‐Frequency PCA Approach pp. 602-620

Shunwei Zhu and Chunyang Zhou

Every Cloud Has a Silver Lining: Climate Risk and Stock Price Informativeness pp. 621-656

Yubao Fan, Mengmeng Guo and Hao Zheng

Curbing Corporate Environmental, Social and Governance Greenwashing Through Centralisation of Environmental Monitoring: Evidence From China pp. 657-694

Jinli Wang, Qiyong Xiao and Xin Han

Climate Risk Exposure and Corporate Internationalisation: Evidence From China pp. 695-721

Fenghua Wen and Jinmei Ju

The Power of Colour: Does the Visual Communication of ESG Disclosure Promote Stock Liquidity? pp. 722-737

Jinli Wang, Tingting Wang, Qiyong Xiao and Ping Qin

Navigating CEO Characteristics, Strategic Choices and Firm Success pp. 738-759

Sutharson Kanapathippillai, Premkanth Puwanenthiren, Thusitha Dissanayake and Steven Dellaportas

The Impact of Workforce Diversity on Labour Efficiency, Investment Efficiency and Innovation pp. 760-784

Nhat Anh Dang, Emeka T. Nwaeze, Daniela Sanchez and Juan Manuel Sanchez

Technology Equity and Enterprise Innovation—Perspectives on Entire Innovation Chain pp. 785-800

Yifei Guo, Kang Wang and Qiongqi Xiao

Credit‐Sensitive Rates: Opportunities and Risks in the Post‐LIBOR Era pp. 801-816

Randy Priem

Foreword on Special Issue: Informing Sustainability Assurance Regulators and Standard‐Setters and the Role of Different Research Methods pp. 817-823

Roger Simnett and Shan Zhou

Global State of Play for Extended Sustainability Disclosures, Performance, and Assurance—Insights From Cross‐Country Benchmarking pp. 824-848

Kim Kercher, Keith Duncan, Georgina Moore and Colette Southam

Sustainability Assurance Quality: Indicators and Consequences pp. 849-886

Hanyi Xu, David Hay and Julie Harrison

The Impacts of Disclosing Internal Controls, Board Oversight and Assurance by Different Types of External Assurers on Investors' Use of Sustainability Information pp. 887-903

Paul Sakchuenyos, Eka Nugraha Tan, Pei‐Jia Lum and Roger Simnett

The Effect of the Level of Sustainability Assurance on Investor Judgements pp. 904-916

Wei Chen, Kerry A. Humphreys and Ken T. Trotman

Assurance Provider Rotation and Sustainability Assurance Quality pp. 917-950

Isabel‐María García‐Sánchez, Paolo Perego, Nicola Raimo and Filippo Vitolla

Do Sustainability Assurance Practices Address the Greenwashing Concerns of Regulators pp. 951-978

Shiyao (Camille) Peng, Ruizhe (Vivian) Wang, Shan Zhou and Wei Wu

The Effect of Greenhushing and ESG Disclosure Assurance on Investors' Judgements pp. 979-996

Paul Sakchuenyos and Abdifatah Ahmed Haji

Sustainability Assurance Quality, Cost of Debt and Financial Constraints: Evidence From Australia pp. 997-1023

Ann Ho, Shireenjit Johl, Ingrid Millar and Robyn Cameron