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 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 K. 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

Volume 19, issue 3, 2023

Corporate governance, compensation mechanisms, and voluntary disclosure of carbon emissions: Evidence from Korea

Jiyoung Park, Jiyoon Lee and Jewon Shin

Mandatory R&D disclosure and analyst forecast Accuracy: Evidence from an emerging market

Baohua Liu, Dan Huang, Tao Chen and Kam C. Chan

Corporate corruption and future audit fees: Evidence from a quasi-natural experiment

Juncheng Hu, Xiaorong Li and Zhong Wan

Annual report readability and equity mispricing

Chen Chen, Dean Hanlon, Mehdi Khedmati and James Wake

CEO regulatory focus and management earnings forecasts

Sidharth Murthy, Ferdinand A. Gul and Jun Yao

Redrawing the line: Narrowly beating analyst forecasts and journalists’ co-coverage choices in earnings-related news articles

Jingjing Xia

Financial reporting quality and investment efficiency: The role of strategic alliances

Huichi Huang, David Weinbaum and Nir Yehuda

CEO overconfidence: A dual-detriment to investment-price sensitivity via market negligence and reduced informed trading

Heung-Jae Jeon

Pre-and-aftermarket IPO underpricing: Does use of proceeds disclosure matter?

Kavitha Ranganathan and Madhu Veeraraghavan

Uncertain tone, asset volatility and credit default swap spreads

Hitesh Doshi, Saurin Patel, Srikanth Ramani and Matthew Sooy

Brand capital on debt maturity structure

Tongxia Li, Chun Lu and James Routledge

Covenant violation concern and investors’ pricing of Level 3 fair value adjustments

Laura Mehnaz, Asheq Rahman and Humayun Kabir

Key audit matters and insider trading profitability: Evidence from China

Hui Liu, Yufan Chang and Man Zuo

Volume 19, issue 2, 2023

Loss expectation and income shifting

Ye Ji Lee and Ji Seon Yoo

Tournament-based incentives and media sentiment

Jiayi Zheng, Hasibul Chowdhury, Md Safayat Hossain and Kartick Gupta

Auditor specialization in R&D and clients’ R&D investment-q sensitivity

Eugenia Y. Lee, Wonsuk Ha and Sunyoung Park

Tax avoidance and the cost of debt for SMEs: Evidence from Spain

Juan Pedro Sánchez-Ballesta and José Yagüe

Top executive gender diversity and financial reporting quality

Karel Hrazdil, Dan A. Simunic, Stephen Spector and Nattavut Suwanyangyuan

Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence

Daehyun Kim, Michael J. Marin, Gordon D. Richardson, Steven E. Salterio and Albert Tsang

Place attachment, audit pricing and audit quality

Shuai Yuan, Wuxue Zhang and Kaiwen Zhu

Volume 19, issue 1, 2023

Goodwill or “No-will”: Hubris in the tone at the top

Emmeli Runesson and Niuosha Samani

Corporate transparency and firm value: Does market competition play an external governance role?

Chengcheng Liu, Qing Li and Yu-En Lin

CEO inside debt holdings and credit ratings

Mostafa Monzur Hasan, Ashrafee Hossain and Takdir Hossain

The unintended consequence of collateral-based financing: Evidence from corporate cost behavior

Tongxia Li, Chun Lu and Zhihua Chen

Predictors of revenue shifting and expense shifting: Evidence from an emerging economy

Manish Bansal, Ashish Kumar, Asit Bhattacharyya and Hajam Abid Bashir

Perpetual securities and stock prices: Korean evidence

Young Jun Kim, Sera Choi, Eugenia Y. Lee and Su Jeong Lee

Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees

Steven Yik-Pui Low, Yee-Boon Foo and Ferdinand A Gul

The value of the PCAOB’s international audit oversight on U.S. listed foreign companies: Evidence from an initial enforcement breakdown

Tracy Gu, Yiqi Jiang and Dan Simunic

Do insiders trade on innovation?

Ibrahim Bostan and G. Mujtaba Mian

Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort

Hao-Chang Sung and Shirley J. Ho