Journal of Contemporary Accounting and Economics

2008 - 2025

Current editor(s): Agnes C.S. Cheng, P. Clarkson, F.A. Gul, Zoltan Matolcsy, Dan Simunic and Ben Srinidhi

From Elsevier
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Volume 21, issue 3, 2025

Organisation capital: A key asset for mitigating firm-level climate change exposure

Chen Zheng and Zhiyue Sun

Pulling back the curtain, does news about a firm’s economic events before the earnings announcement help investors contextualize earnings surprise?

Justin Deng

The effects of government policies during the COVID-19 pandemic on earnings management

Raden Roro Widya Ningtyas Soeprajitno, Ainun Na'im and Fuad Rakhman

Product market competition and R&D disclosure transparency: evidence from earnings communication conferences in China

Mengshu Hao and Yuan He

Do integrated report readability and tone convey value relevant information? International evidence

Amir Hossain, Sudipta Bose and Abul Shamsuddin

Analysts’ revenue forecasts and discretionary revenues

Shih-Chu Chou, Sunay Mutlu and Weiwei Wang

Does diverse tax planning reduce tax risk?

Kimberly S. Krieg and John Li

Does key audit matters (KAMs) disclosure affect corporate financialization?

Yan Zhao, Kun Su and Yiming Xu

Executive-level internal governance and tax planning

David Folsom, Md Mahmudul Hasan and Fuzhao Zhou

Geographically dispersed signing auditors and audit quality

Tianyu Zhang

Caste affiliation and M&A transactions in India

Ajit Dayanandan and Han Donker

The private securities litigation reform act and post-earnings announcement drift

Benjamin Angelo

Creditor rights and innovation: evidence from a quasi-natural experiment

Aaraadhya Srivastava

The capital market consequences of the regulator-led minority shareholder: Evidence from China

Yunsen Chen, Zizhen Feng, Yao Yu and Wei Yuan

Economic conditions and related party transactions in India

Ujjawal Sawarn, Abhishek Rohit and Ankit Kumar

When major customers matter: customer concentration and ESG rating disagreement

Zhenghao Chang, Hang Zhou, Mengyu Ruan and Qin Li

From corporate emissions to financial statements: Understanding accounting conservatism in the wake of carbon risks

Farhana Islam, Sudipta Bose, Sammy Xiaoyan Ying and Syed Shams

The impact of product recalls on Non-GAAP reporting decisions

Hannah E. Richards, Yuan Shi and Hongkang Xu

Executive compensation stickiness, social trust and enterprise innovation

Yafei Zu, Chenmin Ma and Qian Sun

Feedback effect of social media on corporate investment Efficiency: Evidence from Firm’s Twitter presence and engagement

Atul Singh and Vicki Wei Tang

Auditors’ communication with the audit committee and audit opinion shopping

Yewon Kim, Jaehee Jo and Meeok Cho

The spillover effects of auditor sanctions on clients: evidence from stock exchange comment letters in China

Xiao Gu, Yeng Wai Lau and Saidatunur Fauzi bin Saidin

Functional industrial policy effects of the Belt and Road Initiative: evidence from digital innovation

Chang Xu, Jianguang Hu and Lu Li

Corrigendum to “Geographically dispersed signing auditors and audit quality” [J Contemp. Account. Econ. 21(3) (2025) 100493]

Tianyu Zhang

From stethoscopes to boardrooms: CEOs’ medical degree and merger performance

Omer Unsal

Stock price crashes and systematic risk

Suvra Roy, Ben R. Marshall, Hung T. Nguyen and Nuttawat Visaltanachoti

Pay inequality and firm performance

Neerav Nagar and Avinash Arya

CEO overconfidence across the firm lifecycle: effects on accounting outcomes and stock market reactions

Tuba Toksoz, Sebahattin Demirkan, Irem Demirkan and Birendra K. Mishra

Acquirers’ top legal executives and merger and acquisition outcomes

Stephanie J. Rasmussen and Suye Wang

Digital mergers and acquisitions and corporate technological innovation: An analysis of innovation scale, efficiency and quality

Peng Liang, Qihang Zhao and Lin Liang

EPU diversity, corporate investments, and corporate governance

Sirimon Treepongkaruna, Pornsit Jiraporn and Khine Kyaw

Volume 21, issue 2, 2025

The communicative value of key audit matters in M&As: The effect of performance commitments

Xiang Luo, Yi Luo and Jianan Zhou

CPA exam score and auditors’ salaries

Pedro Ortín-Ángel, Stefan Sundgren and Ana Millán

Does environmental information disclosure make financial markets more informative? Evidence from China

Yongliang Yang, Jitao Zhang, Changting Song, Yingying Wu and Bingbing Zhang

Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆

Liyi Zhu, Qian Sun, Wenyu Zhang, Jian Sun and Lidong Zheng

Government fiscal stress and firms’ choice of affiliates

Jingxin Hu, Lihua Yuan, Bin Liu and Tao Li

Redacted disclosure and analysts’ weighting of information

Lei Zhao

Nexus between the anchoring effect and management earnings forecasts: An investigation of the listed firms in the US stock market

Ahmed Bouteska, Taimur Sharif and Mohammad Zoynul Abedin

Government subsidies and managerial slack: Evidence from China

Haiyan Jiang, Kun Su and Ahsan Habib

An examination of the effect of classification shifting on the perception of cost stickiness

Sabrina Gong and Heather A. Wier

CEO tenure and labor investment efficiency

Hui Liang James, Pornsit Jiraporn and Hongxia Wang

Audit implications of major customer diversity

Xiao Chen, Narisa Tianjing Dai and Leo Jiahe Liu

Volume 21, issue 1, 2025

The unintended consequences of targeted poverty alleviation: Evidence from China

Jing Zhou, Lili Jiu, Oupin Tang and Po-Hsiang Yu

Does air pollution matter for audit process and audit outcomes? Evidence from China

Yaqian Wu and Jiyuan Li

Carbon emission regulation and corporate financing constraints: A quasi-natural experiment based on China’s carbon emissions trading mechanism

Pengcheng Zhang and Jiayin Qi

Seeing is believing: Director accounting enforcement experience and financial reporting quality

Silver Chung and Daniel Sejun Hwang

Housing prices and labor cost stickiness: Evidence from China

Suyan Yan, Chang Tong and Qiliang Liu

Catalyzing transparency: Proactive enforcement of information disclosure and its impact on stock price synchronicity

Shijun Guo and Fang Hu

ESG rating agencies and investors’ reactions to earnings news

Qingyuan Li, Albert Tsang, Qiong Wu and Xi Xiong

Volume 20, issue 3, 2024

Environmental and social disclosure, managerial entrenchment, and investment efficiency

Hong Kim Duong, Ying Wu, Eduardo Schiehll and Hong Yao

Corporate reporting by cooperatives: Mapping the landscape and identifying determinants

Karel Bodenstein Fouché and Fernando Polo-Garrido

Human capital quality and cash holdings

Harshali Damle and Rajesh Kumar Sinha

Acquisition experience over performance: Directorship prestige following M&As

Martin Bugeja, Samir Ghannam, Davina Jeganathan and Yaowen Shan

The bright side of staggered boards: Evidence from labor investment efficiency

Anh-Tuan Le, Henry Hongren Huang and Trung Do

MD&A tone and stock returns

Wenjun Xue, Zhongzhi He and FeiFei Wang

Dividend signalling and investor protection: An international comparison

Xiaotong Deng, Sander De Groote and Chao Kevin Li

Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory

K. Hung Chan, Miao He, Phyllis Lai Lan Mo and Weiyin Zhang

Expanded auditor’s reports and voluntary disclosure

Wenxuan Huang, Weidong Xu, Donghui Li and (Duncan) Liu, Jiancheng

Volume 20, issue 2, 2024

Managerial ability and supply chain power

G M Wali Ullah, Juan Luo and Alfred Yawson

Lending corruption and bank loan contracting: Cross-Country evidence

Liangliang Jiang and Chong Wang

Corporate carbon reduction and tax avoidance: International evidence

Zhi-Yuan Feng, Ying-Chieh Wang and Wen-Gine Wang

Impact of target firm’s social performance on acquisition premiums

Mahfuja Malik and Md Al Mamun

Pretending to be sustainable: Is ESG disparity a symptom?

Gabriel de la Fuente and Pilar Velasco

Investigating the joint effect of competitive strategies and pay gap on ESG performance

Johnny Jermias and Fereshteh Mahmoudian

Can the registration system reform improve the disclosure quality?——Evidence from the ChiNext board

Xihao Wu, Yuezhe Shen and Yani Sun

Corporate carbon performance and firm risk: Evidence from Asia-Pacific countries

Al-Fakir Al Rabab’a, Eltayyeb, Afzalur Rashid, Syed Shams and Sudipta Bose

Volume 20, issue 1, 2024

Carbon emission trading scheme and firm debt financing

Nan Huang, Rong He, Le Luo and Hongtao Shen

Historical institution and corporate Innovation: Evidence from China’s Civil-service Examination

Ruilin Liu, Zheyuan Zhang and Dan Li

Proving their mettle: Managerial ability and firm performance in trying times

Barry Hettler, James Cordeiro and Arno Forst

U.S. airline responses to mandated disclosure of non-financial performance

Xiaozhe Gu, Nandu J. Nagarajan, Akin Sayrak and Dhinu Srinivasan

Textual disclosure complexity and analysts’ weighting of information

Xiaoxiao Yu and Lei Zhao

The impact of top management team incentive dispersion on Non-GAAP reporting

Hannah E. Richards, Yuan Shi and Hongkang Xu

Institutional investor horizons, information environment, and firm financing decisions

Xin Chang, Yangyang Chen, Kangkang Fu and Endong Yang

Does opinion shopping impair auditor independence? Evidence from tax avoidance

Heesun Chung and Eugenia Y. Lee

Acquirers’ political connections and bargaining outcomes in corporate takeover negotiations: Evidence from antitrust reviews

Simon Yu Kit Fung and Huang, Lawrence (Hong)

A robust model to estimate a firm’s average economic return

Morris G. Danielson

Do managers respond to tax avoidance incentives by investing in the tax function? Evidence from tax departments

John Li

Chaebol-affiliated analysts and biases in interpreting accruals

Seunghee Yang, Lee-Seok Hwang and Yewon Kim

Predicting financial distress using machine learning approaches: Evidence China

Md Jahidur Rahman and Hongtao Zhu