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Journal of Contemporary Accounting and Economics

2008 - 2018

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

From Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

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Volume 14, issue 2, 2018

Conditional conservatism and labor investment efficiency pp. 143-163 Downloads
Joohyung Ha and Mingming Feng
Auditors’ going concern reporting accuracy during and after the global financial crisis pp. 164-178 Downloads
Sanoran, Kanyarat (Lek)
Game changer? The impact of the VW emission-cheating scandal on the interrelation between large automakers’ equity and credit markets pp. 179-196 Downloads
Paul A. Griffin and David H. Lont
Market reactions to auditor switches under regulatory consent and market driven regimes pp. 197-215 Downloads
Andrew Ferguson, Peter Lam and Nelson Ma
What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure? pp. 216-233 Downloads
Olayinka Moses, Muhammad Nurul Houqe and Tony van Zijl

Volume 13, issue 3, 2017

Market reaction to non-GAAP earnings around SEC regulation pp. 193-208 Downloads
David Bond, Robert Czernkowski, Yong-Suk Lee and Anna Loyeung
Determinants and market valuation of the decision to audit or review: Evidence from Taiwan pp. 209-224 Downloads
Hsiao-Lun Lin and Ai-Ru Yen
Are CSR activities associated with shareholder voting in director elections and say-on-pay votes? pp. 225-243 Downloads
Charles P. Cullinan, Lois Mahoney and Pamela B. Roush
Voluntary corporate social responsibility reporting and financial statement auditing in China pp. 244-262 Downloads
Peter Carey, Li Liu and Wen Qu
Non-financial disclosure and market-based firm performance: The initiation of financial inclusion pp. 263-281 Downloads
Sudipta Bose, Amitav Saha, Habib Zaman Khan and Shajul Islam
Contractual features of CEO performance-vested equity compensation pp. 282-303 Downloads
Zhan Gao, Yuhchang Hwang and Wan-Ting Wu
Financial statement comparability and corporate cash holdings pp. 304-321 Downloads
Ahsan Habib, Mostafa Monzur Hasan and Ahmed Al-Hadi
Do corporate pension plans affect audit pricing? pp. 322-337 Downloads
Yangyang Chen, Rui Ge and Leon Zolotoy

Volume 13, issue 2, 2017

Gender diversity in corporate boards and continuous disclosure: Evidence from Australia pp. 89-107 Downloads
Ammad Ahmed, Reza M. Monem, Deborah Delaney and Chew Ng
A research note: The informational benefits of CEO attendance-by-invitation at audit committee meetings pp. 108-118 Downloads
Joseph Johnston and John Nowland
The understatement of large negative earnings news in managers’ annual guidance pp. 119-133 Downloads
Helen Hurwitz
Substantial doubt and the entropy of auditors’ going concern modifications pp. 134-147 Downloads
Kim Ittonen, Per C. Tronnes and Leon Wong
Boardroom gender diversity and stock liquidity: Evidence from Australia pp. 148-165 Downloads
Ammad Ahmed and Searat Ali
Assessing social and environmental performance through narrative complexity in CSR reports pp. 166-178 Downloads
Jamal A. Nazari, Karel Hrazdil and Fereshteh Mahmoudian
A research note: Quality of financial inputs and management earnings forecast accuracy in Japan pp. 179-191 Downloads
Katsuhiko Muramiya and Tomomi Takada

Volume 13, issue 1, 2017

Political connections, related party transactions, and auditor choice: Evidence from Indonesia pp. 1-19 Downloads
Ahsan Habib, Abdul Haris Muhammadi and Haiyan Jiang
Corporate life cycle, organizational financial resources and corporate social responsibility pp. 20-36 Downloads
Mostafa Monzur Hasan and Ahsan Habib
The effect of ambiguity in an auditing standard on auditor independence: Evidence from nonaudit fees and SOX 404 opinions pp. 37-51 Downloads
Chan Li, K.K. Raman, Lili Sun and Da Wu
The incentive effects of R&D tax credits: An empirical examination in an emerging economy pp. 52-68 Downloads
Ming-Chin Chen and Sanjay Gupta
The CEO pay slice: Managerial power or efficient contracting? Some indirect evidence pp. 69-87 Downloads
Martin Bugeja, Zoltan Matolcsy and Helen Spiropoulos

Volume 12, issue 3, 2016

Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter? pp. 191-209 Downloads
Marziana Madah Marzuki and Effiezal Aswadi Abdul Wahab
Board gender diversity and sustainability reporting quality pp. 210-222 Downloads
Habiba Al-Shaer and Mahbub Zaman
Earnings in firm valuation and their value relevance pp. 223-240 Downloads
Victoria J. Clout and Roger J. Willett
The effects of the 2006 SEC executive compensation disclosure rules on managerial incentives pp. 241-256 Downloads
Reza Espahbodi, Nan Liu and Amy Westbrook
Analyst forecasts and stock price informativeness: Some international evidence on the role of audit quality pp. 257-273 Downloads
Chee Seng Cheong and Ralf Zurbruegg
Corporate governance practices, self-dealings, and firm performance: Evidence from India pp. 274-289 Downloads
Yogesh Chauhan, K. Rajya Lakshmi and Dipanjan Kumar Dey
The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia pp. 290-308 Downloads
Humayun Kabir and Asheq Rahman

Volume 12, issue 2, 2016

A research note: Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India pp. 111-120 Downloads
Naman Desai and Neerav Nagar
Auditor client specific knowledge and internal control weakness: Some evidence on the role of auditor tenure and geographic distance pp. 121-140 Downloads
Yangyang Chen, Ferdinand A. Gul, Cameron Truong and Madhu Veeraraghavan
Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China pp. 141-158 Downloads
Grant Richardson, Bei Wang and Xinmin Zhang
Corporate governance and CEO compensation in Indian firms pp. 159-175 Downloads
Sudhir Shiv Kumar Jaiswall and Asish Kumar Bhattacharyya
The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis pp. 176-190 Downloads
Richard D. Morris, Helen Kang and Jing Jie

Volume 12, issue 1, 2016

Operating performance following corporate acquisitions: Does the organisational form of the target matter? pp. 1-14 Downloads
Syed M.M. Shams and Abeyratna Gunasekarage
Corporate litigation and changes in CEO reputation: Guidance from U.S. Federal Court lawsuits pp. 15-34 Downloads
Chelsea Liu, Joseph Aharony, Grant Richardson and Alfred Yawson
Organizational structure, agency costs, and accrual quality pp. 35-60 Downloads
Audrey Wen-hsin Hsu and Sophia Hsin-Tsai Liu
The effect of commercial banks' internal control weaknesses on loan loss reserves and provisions pp. 61-72 Downloads
Myojung Cho and Kwang-Hyun Chung
Economic consequences of changes in the lease accounting standard: Evidence from Japan pp. 73-88 Downloads
Masaki Kusano, Yoshihiro Sakuma and Noriyuki Tsunogaya
CEO confidence and stock returns pp. 89-110 Downloads
Rakesh Bharati, Thomas Doellman and Xudong Fu

Volume 11, issue 3, 2015

Accrual-based and real earnings management: An international comparison for investor protection pp. 183-198 Downloads
Masahiro Enomoto, Fumihiko Kimura and Tomoyasu Yamaguchi
Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses pp. 199-214 Downloads
Jamaliah Majid
Family firms, firm performance and political connections: Evidence from Bangladesh pp. 215-230 Downloads
Mohammad Muttakin, Reza M. Monem, Arifur Khan and Nava Subramaniam
News announcement effects of compliance with section 404 of SOX: Evidence from non-accelerated filers pp. 231-244 Downloads
Mehdi Khedmati, Farshid Navissi, Syed Shams and Daniel Vinkler
What drives the allocation of the purchase price to goodwill? pp. 245-261 Downloads
Martin Bugeja and Anna Loyeung
Determinants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions pp. 262-279 Downloads
Wan Amalina Wan Abdullah, Majella Percy and Jenny Stewart

Volume 11, issue 2, 2015

An empirical comparison of the effect of XBRL on audit fees in the US and Japan pp. 89-103 Downloads
Yuan George Shan, Indrit Troshani and Grant Richardson
Analysts' earnings forecasts and technological conditions in the firm's investment environment pp. 104-120 Downloads
David Lambert, Zoltan Matolcsy and Anne Wyatt
Financial decisions by business groups in India: Is it “fair and square”? pp. 121-137 Downloads
Debarati Basu and Kaustav Sen
Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy pp. 138-147 Downloads
Ibrahim Aramide Salihu, Hairul Azlan Annuar and Siti Normala Sheikh Obid
Managerial overconfidence and audit fees pp. 148-165 Downloads
Scott Duellman, Helen Hurwitz and Yan Sun
Is audit quality impacted by auditor relationships? pp. 166-181 Downloads
Fiona Ball, Jonathan Tyler and Peter Wells

Volume 11, issue 1, 2015

Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China pp. 1-17 Downloads
Xu-dong Ji, Wei Lu and Wen Qu
Voluntary corporate governance structure and financial distress: Evidence from Australia pp. 18-30 Downloads
Seema Miglani, Kamran Ahmed and Darren Henry
Fair value accounting for non-current assets and audit fees: Evidence from Australian companies pp. 31-45 Downloads
Yao, Dai Fei (Troy), Majella Percy and Fang Hu
Corporate life cycle and cost of equity capital pp. 46-60 Downloads
Mostafa Monzur Hasan, Mahmud Hossain, Adrian (Wai-Kong) Cheung and Ahsan Habib
Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments? pp. 61-74 Downloads
Jengfang Chen, Rong-Ruey Duh, Audrey Wen-Hsin Hsu and Chien-Min Pan
The SEC's elimination of 20-F reconciliation and information asymmetry pp. 75-87 Downloads
Lucy Huajing Chen, Saiying Deng, Parveen P. Gupta and Heibatollah Sami
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