Accounting and Finance

2001 - 2025

Current editor(s): Robert Faff

From Accounting and Finance Association of Australia and New Zealand
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Volume 63, month 12, 2023

The effects of Tech‐Fin on corporate innovation: Evidence from China pp. 3739-3762

Chen Feng, Qing‐Yuan Hu, Yan‐Kun Kang, Cheng‐Yao Li and Yao Zhang

Government provided rating, alleviation of financial constraints, and corporate investment pp. 3763-3779

Jinyang Li, Jenny Jing Wang and Minggui Yu

From natural language to accounting entries using a natural language processing method pp. 3781-3795

Yasheng Chen, Xian Huang and Zhuojun Wu

Impact investment deal flow and Sustainable Development Goals: “Mind the gap?” pp. 3797-3813

Syrus M. Islam and Asheq Rahman

A CEO's expertise power and bank diversification pp. 3815-3840

Maisam Ali, Christopher Gan and Muhammad Nadeem

The effectiveness of sanctions on disclosure regulation: Australian evidence pp. 3841-3872

Xiaomeng Charlene Chen, Ka Wai Choi, Sue Wright and Hai Wu

The value of communication: Evidence from in‐depth investor relations management data pp. 3873-3909

Shilei Yu, Ning Hu and Wanyi Chen

Country environmental, social and governance performance and economic growth: The international evidence pp. 3911-3941

Jiazhen Wang, Jing Yu and Rui Zhong

Improving small and medium‐size enterprise performance: Does working capital management enhance the effectiveness of financial inclusion? pp. 3943-3969

Asit Bhattacharyya, Md Lutfur Rahman and Sue Wright

Managerial tone and investors' hedging activities: Evidence from credit default swaps pp. 3971-3998

Peng Liang, Nan Hu, Ling Liu and Ting Zhang

Business strategy, cash holdings, and dividend payouts pp. 3999-4035

Muhammad Nurul Houqe, Reza M. Monem and Tony van Zijl

Critical analysis of integration of ICT and data analytics into the accounting curriculum: A multidimensional perspective pp. 4037-4063

Jacqueline Birt, Maryam Safari and Vincent Bicudo de Castro

Exploring the determinants of carbon management system quality: The role of corporate governance and climate risks and opportunities pp. 4065-4091

Jibriel Elsayih, Rina Datt, Qingliang Tang, Ali Hamid and Maria Estela Varua

Does executive accountability enhance risk management and risk culture? pp. 4093-4124

Elizabeth Sheedy and Dominic S. B. Canestrari‐Soh

Blockchain technology adoption and accounting information quality pp. 4125-4156

Bin Fang, Xinming Liu, Chen Ma and Yusang Zhuo

Do women empower other women? Empirical evidence of the effect of female pervasiveness on firm risk‐taking pp. 4157-4174

Camilla Ciappei, Simone Terzani, Andrea Bafundi and Giovanni Liberatore

Financial effects of carbon risk and carbon disclosure: A review pp. 4175-4219

Qingxia (Jenny) Wang

How do co‐shareholding networks affect negative media coverage? Evidence from China pp. 4221-4249

Lixiang Wang, Wendi Hou and Yupei Liu

How management control systems can enable, constrain, and embed integrated reporting pp. 4251-4273

Stefan Bezuidenhout, Charl de Villiers and Ruth Dimes

Default risk and earnings expectations: The role of contract maturity in the credit default swap market pp. 4275-4298

Mary S. Hill and Gary K. Taylor

Asset redeployability and CEO inside debt pp. 4299-4331

Gurmeet S. Bhabra and Ashrafee T. Hossain

Institutional and individual investors' short‐term reactions to the COVID‐19 crisis in China pp. 4333-4355

Siyi Liu, Xin Liu, Chuancai Zhang and Lingli Zhang

The balanced scorecard: Do managers need a strategy map when evaluating performance? pp. 4357-4373

Kerry A. Humphreys

Non‐GAAP earnings and executive compensation: An experiment pp. 4375-4398

Mark Brosnan, Keith Duncan, Tim Hasso and Janice Hollindale

The value of personal professional financial advice to clients: A systematic quantitative literature review pp. 4399-4429

Kirsten L. MacDonald, Ellana Loy, Mark Brimble and Karen Wildman

The relationship between responsible financial behaviours and financial wellbeing: The case of buy‐now‐pay‐later pp. 4431-4451

Robert Powell, Anh Do, Denise Gengatharen, Jaime Yong and Rasiah Gengatharen

Cultural accountability in the annual report: The case of First Nations entities in Australia pp. 4453-4478

Ellie Norris, Shawgat Kutubi and Steven Greenland

Institutional investors' corporate site visits and firm management earnings forecasts pp. 4479-4504

Kaijuan Gao, Manya Wang and Renyun Zhang

Buddhism and M&A performance: Evidence from China pp. 4505-4531

Wen Shi and Xiaogang Bi

Financial constraints and political catering disclosures of non‐state‐owned firms: Evidence from textual analysis pp. 4533-4563

Dongmin Kong and Lu Shi

Board interlocks, career prospects and corporate social responsibility pp. 4565-4595

Lai Van Vo, Huong Thi Thu Le and Youngbin Kim

Relationship investment and local corruption environment: Evidence from China pp. 4597-4628

Zhaohua Li and Xiaofei Pan

Role of OTC options in stock price efficiency: Evidence from the Chinese market pp. 4629-4655

Yaping Zhou, Xundi Diao and Dayong Lv

How firms respond to external valuation: Evidence from the monitoring role of media pp. 4657-4681

Rong Gong

Accounting for waste: Waste reporting in Australian metals and mining companies pp. 4683-4711

Le Thuy Duong Ha and Mansi Mansi

Plus Token and investor searching behaviour – A cryptocurrency Ponzi scheme pp. 4713-4728

Shuyu Zhang, Dunli Zhang, Jianming Zheng, Walter Aerts and Dandan Xu

Labour marketisation level and corporate labour investment efficiency: Evidence from China pp. 4729-4760

Zhizhu Yuan, Ye Yang and Bai Liu

Mandatory inclusive finance policy and small banks' operating performance: Evidence from China pp. 4761-4777

Dan Ma and Wenchun Wang

More on the relationship between interdisciplinary accounting research and citation impact pp. 4779-4803

Lina Xu, Steven Dellaportas, Zhiqiang Yang and Jin Wang

Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence pp. 4805-4812

Yi (Dale) Fu, Noel Harding, David Hay, Mohammad Jahanzeb Khan, Tom Scott, Harj Singh, Sarka Stepankova and Nigar Sultana

Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure pp. 4813-4820

David Hay, Noel Harding, Chris Gan, Irene Ge, Linh Ho, Dinithi Ranasinghe, Harj Singh, Nigar Sultana and Shan Zhou

Deleveraging for talents: Human capital reliance and corporate leverage pp. 4823-4847

YunGuo Liu, Minghui Zheng, Yue Xu and Sujuan Xie

Production similarity and the cross‐section of stock returns: A machine learning approach pp. 4849-4882

Yao Ge, Zheng Qiao, Zhe Shen and Zhiyu Zhang

The crowding‐out effects of innovation information disclosure on peers' innovation: Evidence from innovation‐driven M&As in China pp. 4883-4908

Zhangfan Cao, Chen Hua, Yan Tong and Xi Wang

How does credit information sharing affect trade credit? Evidence from China pp. 4909-4938

Haoyu Gao, Peixuan Zhao and Huiyu Wen

Investor attention and the predictability of the volatility of CNY‐CNH spreads: Evidence from a GARCH‐MIDAS model pp. 4939-4959

Xiaoping Li, Zhipeng Zhang, Junyu Pan and Jihong Duan

Do venture capitalists with foreign experience drive corporate social responsibility better? Evidence from China pp. 4961-4988

Jiami Zheng and Lin Zhang

Climate risk and audit fees: An international study pp. 4989-5025

Minfeng Yu, Yi Si, Gaoliang Tian and Lei Zhang

Managerial short‐termism and financial statement comparability pp. 5027-5067

Zhichao Zhang and Fangjun Wang

Customers' stock price crash risk and suppliers' investment inefficiency: Evidence from China pp. 5069-5092

Changyun Wang, Chenyu Wang and Weixing Wu

Bagging or boosting? Empirical evidence from financial statement fraud detection pp. 5093-5142

Xiaowei Chen and Cong Zhai

IPO suspension and pricing: Evidence from China pp. 5143-5182

Junkun Zhao, Zhe Shen and Yong Huang

Arbitrage across different Bitcoin exchange venues: Perspectives from investor base and market related events pp. 5183-5210

Ao Shu, Feiyang Cheng, Jianlei Han, Zini Liang and Zheyao Pan

Institutional investors' corporate site visits and resource extraction: Evidence from China pp. 5211-5243

Minhang Deng, Yunyi Wang, Gaoliang Tian, Bozhi Xu and Yuyan Tang

Decentralising for local information? Evidence from state‐owned listed firms in China pp. 5245-5276

Qiankun Gu, Jeong‐Bon Kim, Ke Liao and Yi Si

Volume 63, month 09, 2023

Love thy neighbour: Evidence from capital structure decisions pp. 2907-2933

Chien Chi Chu, Xiu‐Fen Su, Yu‐En Lin, Akihiro Omura, Bin Li and Adrian Wai‐Kong Cheung

Litigating crashes? Insights from security class actions pp. 2935-2963

Huilin Zhang, Xiaoran Ni and Qi Jin

Do risk exposures explain accounting anomalies? A new testing method pp. 2965-2983

Zihang Peng

What firm risk factors drive bank loan pricing and other terms? Evidence from China pp. 2985-3010

Hongmin Jin, Lu Wang, Zuoping Xiao and Hung‐Gay Fung

Messages in online stock forums and stock price synchronicity: Evidence from China pp. 3011-3041

Can Huang, Yuqiang Cao, Meiting Lu, Yaowen Shan and Yizhou Zhang

Private family firms, generations and bank debt pp. 3043-3075

Nieves Lidia Díaz‐Díaz, Pedro J. García‐Teruel and Pedro Martínez‐Solano

Does corporate social responsibility protect shareholder value from the shock of COVID‐19? Evidence from China pp. 3077-3094

Danni Chen, Xue Chen and Huiying Sun

Firm culture and internal control system pp. 3095-3123

Margaret A. Abernethy, Wei Li, Yunyan Zhang and Hanzhong Shi

Too transparent for signalling? A global analysis of bond issues by property companies pp. 3125-3145

Marc Berninger, Paul Bossong, Dirk Schiereck and Marcel Steinhardt

The rise of robots and the fall of cost stickiness: Evidence from Chinese manufacturers pp. 3147-3171

Wanjiao Jia, Ting Yang and Xin Zhang

Effective teaching, student engagement and student satisfaction during the Covid‐19 pandemic: Evidence from business students' qualitative survey evaluations pp. 3173-3192

Meredith Tharapos, Konrad Peszynski, Kwok Hung Lau, Margaret Heffernan, Gillian Vesty and Aida Ghalebeigi

The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure pp. 3193-3215

Sammy Xiaoyan Ying, Chris Patel and Aeson Luiz Dela Cruz

Non‐GAAP earnings reporting following going‐concern opinions pp. 3217-3252

Ting Zhang, So Yean Kwack, Yi Si and Gaoliang Tian

Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances pp. 3253-3296

Habib Mahama and Zhichao (Alex) Wang

Short selling and the independence of business‐related analysts: Evidence from an emerging market pp. 3297-3323

Lei Chen, Zhi Jin and Xue Yang

Investor reactions to key audit matters: Financial and non‐financial contexts pp. 3325-3349

Hien Hoang, Robyn Moroney, Soon‐Yeow Phang and Xinning Xiao

Detecting overproduction: Evidence from inventory write‐down pp. 3351-3386

Fernando Comiran and Subprasiri Siriviriyakul

Corporate codes of ethics and cash holdings: International evidence pp. 3387-3418

Giorgio Gotti, Tony Kang, Michael C. Wolfe and Yong Keun Yoo

Enhancing bank transparency: Financial reporting quality, fraudulent peers and social capital pp. 3419-3454

Marco Maria Mattei and Petya Platikanova

Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China pp. 3455-3486

Md Jahidur Rahman and Hongtao Zhu

Awe culture and corporate social responsibility: Evidence from China pp. 3487-3517

Chao Yan, Jiaxin Wang, Zhi Wang and Kam C. Chan

Who pays attention to sustainability reports and why? Evidence from Google search activity pp. 3519-3551

Patrick J. Ferguson, Jane Hronsky and Matt Pinnuck

High‐temperature exposure risk, corporate performance and pricing efficiency of the stock market pp. 3553-3583

Guojin Chen, Wenpeng Chen, Jiaqi Wang and Xiangqin Zhao

How important are semi‐annual earnings announcements? An information event perspective pp. 3585-3607

Stephen Taylor and Alex Tong

The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles pp. 3609-3641

Shawn Ho, Baljit K. Sidhu and Fan Yang

The impact of board ethnic diversity on executive pay‐to‐performance sensitivity: Australian evidence pp. 3643-3674

Truc (Peter) Do

Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality pp. 3675-3707

Masoud Azizkhani, Sarowar Hossain and Mai Nguyen

Stock market reactions to US Consumer Product Safety Commission enforcement actions pp. 3709-3735

Rashid Ameer and Radiah Othman

Volume 63, month 06, 2023

The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system pp. 1635-1669

Liguang Zhang, Wanyi Chen and Liao Peng

Meta‐analysis of the impact of financial constraints on firm performance pp. 1671-1707

Fatematuz Tamanna Ahamed, Muhammad Nurul Houqe and Tony van Zijl

The effect of capital and labour distortion on innovation pp. 1709-1737

Yidan Liang

Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020? pp. 1739-1758

Roslyn Roberts, Daun Jang and Grace Mubako

Capital and labour distortion in China: a systematic literature review using HistCite pp. 1759-1784

Yidan Liang

Corporate social responsibility and litigation risk: Evidence from securities class action lawsuits pp. 1785-1819

Atreya Chakraborty, Lucia S. Gao and Prianka Musa

Determinants and consequences of student satisfaction in Australian Universities: Evidence from QILT Surveys pp. 1821-1850

Kumar Biswas, Sudipta Bose, Millicent Chang and Syed Shams

Financial controller turnover: An early warning sign of deteriorating financial reporting quality pp. 1851-1884

Junwei Lu, Yaoyao Liu, Sudha Krishnan and Xiaoou Yu

The association between quarter length, forecast errors, and firms’ voluntary disclosures pp. 1885-1918

Stephen A. Hillegeist, James P. Kavourakis and Matthew Pinnuck

Local social environment and the speed of leverage adjustment pp. 1919-1952

Tongxia Li and Chun Lu

Longitudinal accounting comparability and bond credit spreads: Evidence from China pp. 1953-1981

Shijiao Cao and Jianqiong Wang

Do more able managers provide better non‐GAAP earnings? pp. 1983-2012

Robert Kim

Auditors’ scepticism in response to audit committee oversight behaviour pp. 2013-2034

Sanaz Aghazadeh, Yoon Ju Kang and Marietta Peytcheva

Customer concentration, leverage adjustments, and firm value pp. 2035-2079

Obaid Ur Rehman, Xiaoxing Liu, Kai Wu and Junfeng Li

CEO overconfidence and the tone of press release pp. 2081-2108

Rong Gong

Toxic chemical releases and idiosyncratic return volatility: A prospect theory perspective pp. 2109-2143

Stephen Bahadar, Muhammad Nadeem and Rashid Zaman

Earnings communication conferences and post‐earnings‐announcement drift: Evidence from China pp. 2145-2185

Baochen Yang, Yifang Liu and Yunpeng Su

12 years of integrated reporting: A review of research pp. 2187-2243

Nuradhi Kalpani Jayasiri, Sriyalatha Kumarasinghe and Rakesh Pandey

The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour pp. 2245-2271

Nuraddeen Abubakar Nuhu, Kevin Baird and Sophia Su

Revenue growth in not‐for‐profit organisations: The effects of interactive and diagnostic controls and organisational culture pp. 2273-2294

Lu Jiao, Graeme Harrison and Jinhua Chen

Being private, Big 4 auditors, and debt raising pp. 2295-2345

Wen Hua Sharpe, Peter Carey and Hong Feng Zhang

Difference of opinion among investors versus analysts pp. 2347-2381

Zhiqi Cao and Wenfeng Wu

Former auditors on the audit committee and earnings management: Evidence from African banks pp. 2383-2420

Yosra Mnif and Imen Slimi

Understanding short‐term price pressure from index reconstitutions: Evidence from the CSI 300 pp. 2421-2440

Gang Chu, John W. Goodell, Xiao Li and Yongjie Zhang

Securities class actions and conditional conservatism: Evidence from two legal events pp. 2441-2471

Xiaomeng Chen, Meiting Lu, Yaowen Shan and Yizhou Zhang

Cross‐country diversity and non‐IFRS financial performance measures pp. 2473-2502

Greg Clinch, Ann Tarca and Marvin Wee

Diffusion of integrated reporting, insights and potential avenues for future research pp. 2503-2555

Amir Hossain, Sudipta Bose and Abul Shamsuddin

The effect of non‐financial performance measures, organisational politics and political skill on job performance: Evidence from China pp. 2557-2595

Vincent K. Chong, Isabel Z. Wang, Gary S. Monroe, Liam Strike and Feida (Frank) Zhang

Does information asymmetry predict audit fees? pp. 2597-2619

Alex Frino, Riccardo Palumbo and Pierangelo Rosati

The ASC 606 standard, revenue informativeness, and analysts forecast quality pp. 2621-2652

Jie Hao and Viet Tuan Pham

Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19 pp. 2653-2675

Pamela Kent, Richard Kent, Robyn McCormack and Julie‐Anne Tarr

Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi‐natural experiment in China pp. 2677-2715

Lin Liao, Yukun Pan and Daifei (Troy) Yao

How do institutional investors influence accounting conservatism in China? pp. 2719-2754

Dan Zhang, Shiguang Ma and Xiaofei Pan

Mutual fund activism and corporate innovation: Evidence from China pp. 2755-2779

Bingrun Xu, Wenli Huang, Lu Li and Lei Lu

Digital financial inclusion and investment diversification: Evidence from China pp. 2781-2799

Xiaomeng Lu, Yali Lai and Yong Zhang

The impact of institutional investors on ESG: Evidence from China pp. 2801-2826

Jinchi Liu, Xiong Xiong, Ya Gao and Jin Zhang

Tail risk of coal futures in China's market pp. 2827-2845

Ze Shen, Minglu Wang and Qing Wan

Impact of share pledging by controlling shareholders on firm value in the context of China's tightened regulatory reforms pp. 2847-2874

Zili Su and Constantinos Alexiou

Green credit policy and corporate cash holdings: Evidence from China pp. 2875-2903

Weiping Li, Xiaoqi Chen and Tao Yuan

Volume 63, month 04, 2023

The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China pp. 797-815

Xuejun Jin, Hongze Li and Bin Yu

The vanishing searches and audit fees: Evidence from Google's withdrawal from China pp. 817-841

Chunyu Zu

Do small businesses adjust their capital structure? Evidence from the global financial crisis in Japan pp. 843-871

Daisuke Tsuruta

CEO facial structure and stock price crash risk pp. 873-905

Zunxin Zheng, Donghui Li, Tingyong Zhong, Tian Wang and Ling He

Climate change disclosure and the information environment in the initial public offering market pp. 907-952

Jerry W. Chen, Eunice S. Khoo and Zihang Peng

An evaluation of the impacts of the adoption of IFRS 15 Revenue from Contracts with Customers pp. 953-973

Sebastian Onie, Le Ma, Helen Spiropoulos and Peter Wells

CEO incentive compensation and stock price momentum pp. 975-1028

Jian Wang, Yanhuang Huang, Hongrui Feng, Xingjian Li and Shu Yan

Sampling error and the joint estimation of imputation credit value and cash dividend value pp. 1029-1068

Damien Cannavan, Stephen Gray and Jason Hall

CEO cultural background and corporate cash holdings pp. 1069-1100

Fai Lim Loi, Jean Jinghan Chen and Zhuo Qiao

State‐owned capital and corporate social responsibility of private‐holding companies: evidence from China pp. 1101-1120

Tao Zhang, Lishi Gu and Jenny Jing Wang

Market sentiment to COVID‐19 and the Chinese stock market pp. 1121-1135

Liao Xu, Jilong Chen and Hao Xu

Earnings manipulation and similarity of annual report disclosure: Evidence from China pp. 1137-1156

Yonghai Wang, Qingyun Ye, Jenny Jing Wang and Yunqian Wang

The impact of CSR performance and CSR disclosure readability on investors’ earnings estimates pp. 1157-1186

Jingyu Gao, F.G.H. (Frank) Hartmann, Min Zhang and Yasheng Chen

Empirical analysis of the relationship between labour cost stickiness and labour reforms in Spain pp. 1187-1221

Josep Mª. Argilés‐Bosch, Josep Garcia‐Blandón and Diego Ravenda

Corporate reputation and hedging activities pp. 1223-1247

Zero Deng and J. Jimmy Yang

Director expertise and co‐option in industry superannuation funds? pp. 1249-1283

Jin Sug Yang, Anna Bedford and Martin Bugeja

How is illiquidity priced in the Chinese stock market? pp. 1285-1320

Jun Liu, Kai Wu, Fuwei Jiang and Zhiqi Shen

How does corporate social responsibility have influence on firms' access to trade credit pp. 1321-1349

Yufen Wei, Qigui Liu and Jinbo Luo

Does short sales deregulation affect qualitative information disclosure? pp. 1351-1380

Jie He and Kam C. Chan

Corporate green innovation and stock liquidity in China pp. 1381-1415

Zhongfei Chen, Yu Xiao and Kangqi Jiang

Exchange‐traded fund ownership and underlying stock mispricing pp. 1417-1445

Joey W. Yang, Lewis May and John Gould

Segmented financial risk tolerances within the standardised initial public offering regulatory environment of the Australian Securities Exchange pp. 1447-1475

Kylie J. Gilbey and Sharon Purchase

Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China pp. 1477-1502

Zhongbo Jing, Shiyu Lu, Yang Zhao and Jun Zhou

Social media information dissemination and corporate bad news hoarding pp. 1503-1532

Feng He, Yaqian Feng and Lingbing Feng

Does reputation matter? Evidence on spatial competition in China's bond market pp. 1533-1570

Xing Liu, Lingxuan Yang and Yu Liu

The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity pp. 1571-1598

Kelly K. Wang, Maria Cadiz Dyball and Andy Wang

Workforce diversity and financial statement readability pp. 1599-1631

Leye Li, Louise Yi Lu, Yi Wang and Yangxin Yu

Volume 63, month 03, 2023

Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance pp. 3-45

Ahsan Habib, Mabel D' Costa and Ahmed Khamis Al‐Hadi

Indigenous sustainable finance as a research field: A systematic literature review on indigenising ESG, sustainability and indigenous community practices pp. 47-76

Andre Poyser and Dan Daugaard

How do firms learn? Evidence from corporate cash holdings during the COVID‐19 pandemic pp. 77-108

Bishal Bc and Thuy Simpson

Economic Value Added in performance measurement: A simulation approach and empirical evidence pp. 109-140

Yuanzhan Chen, Zhuo Jin and Bo Qin

The greening effects of regional innovation symbiosis – Evidence from Chinese listed firms pp. 141-160

Haiyue Liu, Cangyu Wang, Qin Zhang, Changyi Zhao and Jie Jiang

Reverse innovation and firm value in emerging markets: Evidence from China pp. 161-198

Fangfang Hou and Congshan Li

How does mandatory CSR reporting affect supply chain? A new perspective from suppliers pp. 199-227

Qinlin Zhong, Fuxiu Jiang, Dan Li and Chun Yuan

Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support pp. 229-245

Denise Jackson, Julia Richardson, Grant Michelson and Rahat Munir

Impact of product market competition on real activity manipulation: Moderating role of managerial ability pp. 247-275

Pallab Kumar Biswas, Dinithi Ranasinghe and Kian Tan

Shorting costs and profitability of long–short strategies pp. 277-316

Dongcheol Kim and Byeung‐Joo Lee

Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management pp. 317-351

Xiaolong Gu, Zhe An, Chen Chen and Donghui Li

The use of digital footprints in the US mortgage market pp. 353-401

D Dulani Jayasuriya, Mohamed Ayaz and Michael Williams

Developing critical thinking: An examination of contemporary practices in accounting pp. 403-425

Elisabeth Sinnewe, Daifei (Troy) Yao and Laura De Zwaan

Fixed investment or financial assets investment: Evidence from political uncertainty in China pp. 427-450

Chengxue Yao, Fan Jiang and Liang Guo

Financial openness and profitability premium: Causal evidence from the Shanghai‐Hong Kong Stock Connect pp. 451-483

Fuwei Jiang, Fujing Jin and Kejia Zhang

Timing the factor zoo via deep learning: Evidence from China pp. 485-505

Tian Ma, Cunfei Liao and Fuwei Jiang

Did quantitative easing reduce the borrowing costs of firms? The risk‐taking channel pp. 507-536

Gang Wang and Yi Shen

Dodd–Frank's impact on community‐bank investment models: A Bayesian structural time series analysis pp. 537-554

Yen Teik Lee, Gary L. Caton, Edward N. Gamble and Francis Kerins

Speculative trading preferences of retail investor birth cohorts pp. 555-574

Grace Lepone, Joakim Westerholm and Danika Wright

Does common auditor have an impact on corporate tax avoidance? An investigation from the supply chain perspective pp. 575-629

Zhiying Hu, Haiyan Yang, Yuyu Zhang and Jenny Jing Wang

Grabbing hand or financial constraint mitigation effect? A reexamination of the relationship between institutional development and cash holdings pp. 631-655

Xiang Zhang, Zongyi Zhang and Han Zhou

Corporate carbon assurance and the quality of carbon disclosure pp. 657-690

Le Luo, Qingliang Tang, Hanlu Fan and Jamie Ayers

Dividend imputation taxes and the curious case of a price premium between BHP and Billiton American depositary receipts pp. 691-717

Hansi Hu and Terry Walter

Forecasting models for the Chinese macroeconomy in a data‐rich environment: Evidence from large dimensional approximate factor models with mixed‐frequency data pp. 719-767

Qin Zhang, He Ni and Hao Xu

Non‐executive directorship importance and takeover hostility: Australian evidence pp. 769-793

Chistopher Day, Martin Bugeja, Helen Spiropoulos and Zoltan Matolcsy