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 62, month 12, 2022

Cost stickiness and stock price crash risk pp. 4247-4278

Ahsan Habib and Mabel D Costa

Real earnings management: A review of the international literature pp. 4279-4344

Ahsan Habib, Dinithi Ranasinghe, Julia Yonghua Wu, Pallab Kumar Biswas and Fawad Ahmad

Residuals from two‐step research designs pp. 4345-4358

Andrew B. Jackson

Property price dynamics and asymmetric effects of economic policy uncertainty: New evidence from the Australian capital cities pp. 4359-4380

Ikm Mokhtarul Wadud, Omar Bashar, Huson Joher Ali Ahmed and William Dimovski

Fintech business and firm access to bank loans pp. 4381-4421

Lei Xu, Qian Liu, Bin Li and Chen Ma

Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation pp. 4423-4451

Binh Bui and Carolyn Fowler

A review and synthesis of contemporary sustainability accounting research and the development of a research agenda pp. 4453-4483

Pei‐Chi Kelly Hsiao, Charl de Villiers, Claire Horner and Hein Oosthuizen

Accounting and social capital: A review and reflections on future research opportunities pp. 4485-4521

Charl de Villiers, Matteo La Torre and Vida Botes

Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data pp. 4523-4568

Charl de Villiers, Jing Jia and Zhongtian Li

Collaborative inter‐organisational relationships and management control change pp. 4569-4586

Sharlene Biswas and Chris Akroyd

The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity pp. 4587-4614

Christina Boedker and Kar Ming Chong

Matters of concern and engaged research pp. 4615-4627

Wai Fong Chua

Financial statement comparability and audit pricing pp. 4631-4661

Jinghui Sun, Liuchuang Li and Baolei Qi

Internal capital allocation in IPOs and corporate innovation: The moderating role of political connections pp. 4663-4693

Jinghua Tang and Qigui Liu

Initial public offering, corporate innovation and total factor productivity: Evidence from China pp. 4695-4726

Yizhong Wang, Linying Lv and Shanqiao Xia

Analysts' knowledge structure and performance pp. 4727-4753

Sheng Cao, Shuang Xue and Hongjun Zhu

Why do bank‐affiliated mutual funds perform better in China? pp. 4755-4782

Haoyue Zhang, Dayong Lv and Wenfeng Wu

How does economic policy uncertainty affect the relationship between household debt and consumption? pp. 4783-4806

Xuejun Jin, Xue Zhou and Xiaolan Yang

The rise of market power and firms' investment: Evidence from China pp. 4807-4830

Bowen Zheng, Mengjie Zhang and Xuefang Zhang

Share pledge risk and government bailout fund pp. 4831-4848

Xin Hong, Yang Hu and Wanting Zhang

Tax incentive and firm investment: Evidence from the Income Tax Revenue Sharing Reform in China pp. 4849-4884

Hongsheng Fang, Yunqing Su and Weijun Lu

The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market pp. 4885-4917

Hao Li and Zhisheng Li

Volume 62, month 09, 2022

Vale Emeritus Professor Francis (Frank) James Finn pp. 3069-3071

Tim Brailsford, Robert Faff, Allan Hodgson and Bob Officer

The unintended consequence of financial statement comparability: evidence from managerial learning practices pp. 3073-3106

Jianghua Shen, Lingmin Xie and Zhimin Xie

Stock market liquidity and traditional sources of bank business pp. 3107-3145

Ama Samarasinghe and Katherine Uylangco

The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions pp. 3147-3188

Rodney Coyte, Martin Messner and Shan Zhou

We are advertis’d by our loving friends: CEO‐connected directors pp. 3189-3238

Junho Park

Scorecards, gateways and rankings: remuneration and conduct in financial services pp. 3239-3283

Elizabeth Sheedy, Le Zhang and Dominik Steffan

ASX small firm/microcap listings: the IPO ‘Pop’ and two decades of subsequent returns pp. 3285-3318

Kylie Gilbey, Terry Marsh and Sharon Purchase

Geographic strategies in mergers and acquisitions by financial institutions pp. 3319-3363

Jennifer Brodmann, Charles Armah Danso and Thanh Ngo

Does corruption shape firm centralisation? Evidence from state‐owned enterprises in China pp. 3365-3395

Dongmin Kong, Ling Zhu and Ni Qin

Drought risk and capital structure dynamics pp. 3397-3439

Thao Nguyen, Min Bai, Greg Hou and Cameron Truong

Economic uncertainty and Australian stock returns pp. 3441-3474

Xiaoyue Chen, Bin Li and Andrew Worthington

Female executive leadership and corporate social responsibility pp. 3475-3511

Soonchul Hyun, Jong Min Kim, Jeongsoo Han and Mark Anderson

Short‐selling pressure and year‐over‐year MD&A modifications pp. 3513-3562

Johan Maharjan and Seung Won Lee

An investigation of CEO characteristics on firm performance pp. 3563-3607

Yun Shen, Damien Wallace, Krishna Reddy and Vikash Ramiah

The impact of air pollution on financial reporting quality: evidence from China pp. 3609-3644

Nan Hu, Xingnan Xue and Ling Liu

Have existing theories explained the accrual anomaly? An evaluation based on the decomposition method pp. 3645-3675

Zhi‐an Hu, Zhuo Huang, Dawei Lin and Zhimin Qiu

CEO inside debt holdings and trade credit pp. 3677-3709

Mostafa Monzur Hasan, Ashrafee T. Hossain and Takdir Hossain

Board busyness and corporate payout: are all busy directors the same? pp. 3711-3759

Bradley Benson, Travis Davidson, Hui James and Hongxia Wang

Attracting accounting and finance graduate talent – beyond the Big Four pp. 3761-3790

Denise Jackson, Julia Richardson, Grant Michelson and Rahat Munir

Signalling long‐term focus through textual emphasis on innovation: are firms putting their money where their mouth is? pp. 3791-3836

Luminita Enache, Hila Fogel‐Yaari and Heather Li

Proprietary costs and the choice of hard and soft greenhouse gas emissions’ disclosure pp. 3837-3873

Janice Hollindale, Pamela Kent and Xin Qu

Supply chain disclosure: stakeholder preferences versus current practice in Australia pp. 3875-3911

Lyndie Bayne, Juliana Ng and Marvin Wee

The impact of cost stickiness on financial reporting: evidence from income smoothing pp. 3913-3950

Sven Hartlieb and Thomas R. Loy

How well do analysts really understand asymmetric cost behaviour? pp. 3951-3985

Minzhi Wu and Mark Wilson

Are investments in material corporate social responsibility issues a key driver of financial performance? pp. 3987-4011

Guillermo Badía, Fernando Gómez‐Bezares and Luis Ferruz

CFOs’ audit experience and corporate disclosure quality: evidence from China pp. 4013-4039

Piao Li, Chang Song, Jenny Jing Wang and Hongrui Zheng

Quality of performance metrics, informal peer monitoring and goal commitment pp. 4041-4077

Jacobo Gomez‐Conde, Ernesto Lopez‐Valeiras, Ricardo Malagueño and José Carlos Tiomatsu Oyadomari

Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts pp. 4079-4108

Thuy‐ Van Tran and Janne Järvinen

Does female participation in strategic decision‐making roles matter for corporate social responsibility performance? pp. 4109-4156

Sudipta Bose, Sarowar Hossain, Abdus Sobhan and Karen Handley

Equity incentive plans and R&D investment manipulation: evidence from China pp. 4157-4183

Weidong Zhang, Pengbo Hu, Jenny J. Wang, Zeyu Li, Hongrui Zheng and Xue Gao

CEO organizational identification and corporate innovation investment pp. 4185-4217

Dongying Du, Xiaojian Tang, Huaiming Wang, Joseph H. Zhang, Stephanie Tsui and Dongjie Lin

Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE pp. 4219-4244

Paul J. Coram, Yi (Dale) Fu, Mukush Garg, Noel Harding, David Hay, Mohammad Jahanzeb Khan, Nora Muñoz‐Izquierdo, Ashna Prasad, Nigar Sultana and Jamie Tong

Volume 62, month 06, 2022

Brain gain of analysts in China: foreign experiences and forecast accuracy pp. 2089-2129

Lihua Liu, Dongmin Kong and Wei Yang

A study of interdisciplinary accounting research: analysing the diversity of cited references pp. 2131-2162

Lina Xu, Steven Dellaportas and Jin Wang

CEO inside debt and the acquisition of private targets pp. 2163-2202

Gurmeet S. Bhabra, Harjeet S. Bhabra and Ashrafee T. Hossain

On the resilience of Australian public universities: why our institutions may fail unless vice‐chancellors rethink broken commercial business models pp. 2203-2235

James Guthrie, Martina K Linnenluecke, Ann Martin‐Sardesai, Yun Shen and Tom Smith

Positive tone and initial coin offering pp. 2237-2266

Shuyu Zhang, Walter Aerts, Dunli Zhang and Zishan Chen

Disclosure regulation and incentive uncertainty pp. 2267-2281

Phillip C. Stocken

Motivational appetites, cultural orientations and accounting students' learning pp. 2283-2312

Grace Ji, Grace Wong, Dennis Taylor and Dessalegn Mihret

On the recent developments of mutual funds with fixed‐income holdings: a systematic review pp. 2313-2338

Abbas Hejri

Audit pricing and corporate whistleblower governance: evidence from Australian financial firms pp. 2339-2384

Baban Eulaiwi, Ahmed Al‐Hadi, Lien Duong, Keira Clark, Grantley Taylor and Brian Perrin

Hamada’s equation and the beta of debt under CAPM pp. 2385-2399

David Johnstone and Steve Tulig

Accounting for waste management: a study of the reporting practices of the top listed Indian companies pp. 2401-2437

Ralph Adler, Mansi Mansi and Rakesh Pandey

Motivating unrewarded task performance: The dual effects of incentives and an organisational value statement in a discretionary task setting pp. 2439-2466

Kazeem O. Akinyele, Vicky Arnold and Steve G. Sutton

Aggregate accounting earnings, special items and growth in gross domestic product: evidence from Australia pp. 2467-2496

Lijuan Zhang and Neil Fargher

Information asymmetry, regulatory inquiry, and company mergers and acquisitions: evidence from Shenzhen Stock Exchange comment letters pp. 2497-2542

Wanyi Chen, Ning Hu and Xiangfang Zhao

Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour pp. 2543-2578

Wanyi Chen, Liguang Zhang, Pinyan Jiang, Fanli Meng and Qianyi Sun

Can CEO equity‐based compensation limit investment‐related agency problems? pp. 2579-2614

Xin Qu, Majella Percy, Fang Hu and Jenny Stewart

The sociology of compensation inequality in upper‐echelon positions: evidence from Australia pp. 2615-2649

Maryam Safari, Jacqueline Birt and Yi Xiang

The ethics of climate change: a systematic literature review pp. 2651-2665

Damian J. Bridge

The future of work: a systematic literature review pp. 2667-2686

Rebecca Mitchell, Yun Shen and Lan Snell

The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective pp. 2687-2724

Avishek Bhandari, Joanna Golden, Kenton Walker and Joseph H. Zhang

Is the SEC captured? Evidence from political connectedness and SEC enforcement actions pp. 2725-2756

Abdul‐Rahman Khokhar and Hesam Shahriari

A study on the effect of joint supervision between auditors and sponsors: evidence from China pp. 2757-2780

Juewei Wang, Jenny Jing Wang, Steve Tulig, Weidong Zhang and Zeyu Li

Implementation costs of IFRS 9 for non‐financial firms: evidence from China pp. 2781-2805

Xingtong Fang, Yuanyuan Guo, Beilei Mei and Jianfang Ye

Is the extractive industries standard still fit for purpose? pp. 2807-2838

Corinne Cortese, Lee Moerman and Millicent Chang

The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia pp. 2839-2878

Abdulrahman Alomair, Alan Farley and Helen Hong Yang

Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies? pp. 2879-2904

Yanqi Sun, Jenny Jing Wang and Kevin Tairan Huang

Do acquiring firms achieve their mergers and acquisitions objectives? Evidence from Japan pp. 2905-2945

Yoshiaki Amano

What influences the implementation of IFRS for SMEs? The Brazilian case pp. 2947-2992

Flauzeliton José Aparecido Gonçalves, André Aroldo Freitas De Moura and Fabio Yoshio Suguri Motoki

Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options pp. 2993-3019

Warrick van Zyl and Enrico Uliana

Are IFRS Standards a ‘trusted’ language for private firm credit decisions? An analysis of country differences in users’ perspective pp. 3021-3065

Ann Jorissen, Ronita Ram and Pedro Moraya Barros

Volume 62, month 04, 2022

The governance role of institutional investors in management compensation: evidence from China pp. 1015-1063

Song Zhu, Haijie Huang and William Bradford

Corporate vote trading in Australia pp. 1065-1105

Tongxia Li and Tze Chuan ‘Chewie’ Ang

Media coverage of industry and the cross‐section of stock returns pp. 1107-1141

Tao Huang and Xueyong Zhang

Local versus foreign analysts' forecast accuracy: does herding matter? pp. 1143-1188

Young‐Soo Choi, Svetlana Mira and Nick Taylor

Learning‐by‐doing: the experience effect in mergers and acquisitions pp. 1189-1229

Chen Cai, Huimin Li and Haigang Zhou

Institutional ownership and liquidity commonality: evidence from Australia pp. 1231-1272

Reza Bradrania, Robert Elliott and Winston Wu

Auditors’ propensity and accuracy in issuing going‐concern modified audit opinions for charities pp. 1273-1306

Yitang (Jenny) Yang, Roger Simnett and Elizabeth Carson

The use of case studies in developing students’ understanding of the concept ‘material misstatement’ pp. 1307-1338

Prerana Agrawal, Jacqueline Birt, Lyndie Bayne and Nikki Schonfeldt

A timing momentum strategy pp. 1339-1379

Chaonan Lin, Nien‐Tzu Yang, Robin K. Chou and Kuan‐Cheng Ko

Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters pp. 1381-1420

Mitali Panchal Arora, Sumit Lodhia and Gerard William Stone

External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award‐winning events pp. 1421-1460

Leye Li, Louise Yi Lu and Dongyue Wang

Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China pp. 1461-1493

Raymond Siu Yeung Chan, Lyu Fan and Byron Y. Song

Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China pp. 1495-1533

Hanwen Chen, Siyi Liu, Xin Liu and Jiani Wang

Global equity fund performance adjusted for equity and currency factors pp. 1535-1565

David Gallagher, Graham Harman, Camille H. Schmidt and Geoffrey J. Warren

An integrated theory of the firm approach to environmental, social and governance performance pp. 1567-1598

Danny Zhao‐Xiang Huang

Does just‐in‐time adoption have an impact on corporate innovation: evidence from China pp. 1599-1635

Ziyang Li, Qianwei Ying, Wu Yan and Chenjun Fan

Cognitive functioning, financial literacy, and judgment in older age pp. 1637-1674

Paul Gerrans, Anthony Asher and Joanne Kaa Earl

The foreign experience and investment performance of venture capitalists pp. 1675-1714

Lin Zhang and Xueyong Zhang

Do auditors price litigious tone? pp. 1715-1760

Muhammad Farhan Malik, Yuan George Shan and Jamie Yixing Tong

Product market fluidity and religious constraints: evidence from the US market pp. 1761-1817

Zaheer Anwer, Shamsher Mohamad, Wajahat Azmi and Akram Hasanov

Long‐term financing effects of Chinese non‐SOEs Belt and Road OFDI pp. 1819-1850

Ling Huang, Haiyue Liu, Jack Hou and Fulong Xiao

The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia pp. 1851-1886

Elka Johansson, Peter Carey, George Tanewski and Iliyas Yusoff

Does short‐selling affect mutual fund shareholdings? Evidence from China pp. 1887-1923

Xufeng Liu and Die Wan

Stock market liberalisation and corporate cash holdings: evidence from China pp. 1925-1955

Jianqiao Huang, Yunsen Chen, Xin Dai and Xiaoran Ni

The use and usefulness of equity accounting pp. 1957-1981

Michael E. Bradbury, Laura Mehnaz and Tom Scott

Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives pp. 1983-2010

Danny Zhao‐Xiang Huang

Corporate innovation and future earnings: does early patent disclosure matter? pp. 2011-2056

James M. Plečnik, Leo L. Yang and Joseph H. Zhang

Banking structure change and corporate innovation: evidence from Chinese city‐branch data pp. 2057-2084

Fu Xin, Jie Zhang, Yue Guo and Shangkun Liang

Volume 62, month 03, 2022

Innovation, external technological environment and the total factor productivity of enterprises pp. 3-29

Zumian Xiao, Hongfeng Peng and Zheyao Pan

Do social media constrain or promote company violations? pp. 31-70

Jie Li, Li Yu, Xiaofeng Mei and Xu Feng

Flow‐driven risk shifting of high‐performing funds pp. 71-100

Xuejun Jin, Yifan Shen, Bin Yu and Meifen Qian

The impact of IFRS 10 on consolidated financial reporting pp. 101-141

Anna Bedford, Martin Bugeja and Nelson Ma

CEO pay disparity, takeover premiums and bidder performance in Australia: efficient contracting or managerial power? pp. 143-179

Hoa Luong, Lien Duong and John Evans

Assessing the usefulness of daily and monthly asset‐pricing factors for Australian equities pp. 181-211

Philip Gray and Angel Zhong

Does lesbian and gay friendliness pay off? A new look at LGBT policies and firm performance pp. 213-242

Veda Fatmy, John Kihn, Jukka Sihvonen and Sami Vähämaa

Does board gender diversity reduce ‘CEO luck’? pp. 243-260

Viput Ongsakul, Anutchanat Jaroenjitrkam, Sirimon Treepongkaruna and Pornsit Jiraporn

Corporate carbon accounting: a literature review of carbon accounting research from the Kyoto Protocol to the Paris Agreement pp. 261-298

Rong He, Le Luo, Abul Shamsuddin and Qingliang Tang

Corporate sustainability, earnings persistence and the association between earnings and future cash flows pp. 299-336

Jing Jia and Zhongtian Li

Innovations and earnings non‐synchronicity: evidence from industry M&A activities pp. 337-367

Shih‐Chu Chou and Yu‐Fang Chu

Interim CEO and corporate long‐term investment: evidence from China pp. 369-415

Fei Wu, Jing Yu, Yujie Zhao and Donghua Zhou

CEO religious university affiliation and financial reporting quality pp. 417-468

Yu Chen, Xiaoyan Chu, Jung Chul Park and Jared S. Soileau

An empirical investigation of the quality of value‐at‐risk disclosure in Australia pp. 469-491

Angus Campbell and Daniel R. Smith

Tail risk in the fossil fuel industry: an option implied analysis around the unburnable carbon news pp. 493-511

Pablo Neudörfer

Managerial political orientation and insider trading pp. 513-545

Wei Li and Yunyan Zhang

Bank loan covenants, accrual quality and firms’ information environment pp. 547-575

Chao‐Jung Chen, Wen He, Chien‐Ju Lu and Xin Yu

The labour surplus and COVID‐19: the outlook for Chinese migrant low‐skilled workers pp. 577-596

Jenny Jing Wang

COVID‐19 impact, sustainability performance and firm value: international evidence pp. 597-643

Sudipta Bose, Syed Shams, Muhammad Jahangir Ali and Dessalegn Mihret

Loss aversion and high stakes pp. 645-665

Stephen Easton and Sean Pinder

Corporate reputation risk and cash holdings pp. 667-707

Mostafa Monzur Hasan, Ahsan Habib and Ruoyun (Lucy) Zhao

Impact investing in social sector organisations: a systematic review and research agenda pp. 709-737

Syrus M. Islam

Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment pp. 739-765

Kerry A. Humphreys and Ken T. Trotman

Investor feedback: impact on analyst biases and investor critical evaluation pp. 767-803

Nigel Barradale, Thomas Plenborg and Simone Staehr

How do key audit matter characteristics combine to impact financial statement understandability? pp. 805-835

Sau Yu Ong, Robyn Moroney and Xinning Xiao

Environmental, social, and governance integration: the case of microfinance institutions pp. 837-891

Dawood Ashraf, Muhammad Suhail Rizwan and Barbara L’Huillier

Institutional trading in stock market anomalies in Australia pp. 893-930

Angel Zhong

Performance measurement systems and client performance in fee‐generating not‐for‐profit human service organisations pp. 931-957

Graeme Harrison, Lu Jiao and Jinhua Chen

How does independent directors’ reputation influence pay‐for‐performance? Evidence from China pp. 959-1007

HaiYan Yang, Daifei (Troy) Yao and Xin Qu