Economics at your fingertips  

Journal of Contemporary Accounting and Economics

2008 - 2015

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

From Elsevier
Series data maintained by Dana Niculescu ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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, Cheung, Adrian (Wai-Kong) 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

Volume 10, issue 3, 2014

China’s Securities reforms and IPO wealth loss pp. 161-175 Downloads
Keryn Chalmers, Janto Haman and Wen Qu
The behavioral basis of sell-side analysts’ herding pp. 176-190 Downloads
Robert B. Durand, Manapon Limkriangkrai and Lucia Fung
Does voluntary carbon disclosure reflect underlying carbon performance? pp. 191-205 Downloads
Le Luo and Qingliang Tang
Japanese stock market reaction to announcements of news affecting auditors’ reputation: The case of the Olympus fraud pp. 206-224 Downloads
Frendy, and Dan Hu
Characteristics of non-audit services and financial restatements in Malaysia pp. 225-247 Downloads
Effiezal Aswadi Abdul Wahab, Willie E. Gist and Wan Zurina Nik Abdul Majid
Institutional incentives and earnings quality: The influence of government ownership in China pp. 248-261 Downloads
Xiang Liu, Reza Saidi and Mohammad Bazaz
Cross-listing as a Global Depository Receipt: The influence of emerging markets, regulation, and accounting regime pp. 262-276 Downloads
Shrutika Chugh, Neil Fargher and Sue Wright
Finance company failure in New Zealand during 2006–2009: Predictable failures? pp. 277-295 Downloads
Ella Douglas, David Lont and Tom Scott

Volume 10, issue 2, 2014

The value relevance of deferred tax attributed to asset revaluations pp. 87-99 Downloads
Dean Hanlon, Farshid Navissi and Gatot Soepriyanto
Group versus individual compensation schemes for senior executives and firm performance: Some evidence based on archival data pp. 100-114 Downloads
Paul J Brown, Zoltan Matolcsy and Peter Wells
A game of accounting numbers in asset pricing: Evidence from the privatization of state-owned enterprises pp. 115-129 Downloads
Charles J.P. Chen, Jun Du and Xijia Su
Incentive alignment through performance-focused shareholder proposals on management compensation pp. 130-147 Downloads
Steve Fortin, Chandra Subramaniam, Wang, Xu (Frank) and Zhang, Sanjian (Bill)
The effects of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP pp. 148-159 Downloads
Grace Shu-hsing Wu, Shu-hsing Li and Steve Lin

Volume 10, issue 1, 2014

Incentives for corporate tax planning and reporting: Empirical evidence from Australia pp. 1-15 Downloads
Grantley Taylor and Grant Richardson
Corporate board and board committee independence, firm performance, and family ownership concentration: An analysis based on Hong Kong firms pp. 16-31 Downloads
Sidney Leung, Grant Richardson and Bikki Jaggi
Corporate ownership, corporate governance reform and timeliness of earnings: Malaysian evidence pp. 32-45 Downloads
Mable Lim, Janice How and Peter Verhoeven
Predicting earnings in a poor information environment pp. 46-58 Downloads
Weimin Wang and (Frank) Wang, Xu
Non-compensation-related consultant service and CEO compensation pp. 59-75 Downloads
Audrey Wen-hsin Hsu, Yi-Ru Shyu and Victoria Shao-Pin Wang
Volatility and risk relevance of comprehensive income pp. 76-85 Downloads
Shahwali Khan and Michael E. Bradbury

Volume 9, issue 2, 2013

Changes in the value relevance of accounting information over time: Evidence from the emerging market of China pp. 123-135 Downloads
Kevin C.K. Lam, Heibatollah Sami and Haiyan Zhou
Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms pp. 136-150 Downloads
Grant Richardson, Grantley Taylor and Roman Lanis
The global recognition strategy of blue chips of the Russian and Commonwealth of Independent States (CIS) markets pp. 151-169 Downloads
Oksana Kim
The effects on financial statements of the litigation cost rule in a civil action for negligence against the auditor pp. 170-182 Downloads
Paul Barnes
Effect of ownership, governance, and transparency on liquidity – Chilean evidence pp. 183-202 Downloads
Tom Gjerde, Sakthi Mahenthiran and David Cademartori
Weakened outside shareholder rights in dual-class firms and timely loss reporting pp. 203-220 Downloads
Inder K. Khurana, K.K. Raman and Dechun Wang
Information asymmetry of fair value accounting during the financial crisis pp. 221-236 Downloads
Lin Liao, Helen Kang, Richard D. Morris and Qingliang Tang
Australia’s ‘two-strikes’ rule and the pay-performance link: Are shareholders judicious? pp. 237-254 Downloads
Reza Monem and Chew Ng

Volume 9, issue 1, 2013

Deferred taxes, earnings management, and corporate governance: Malaysian evidence pp. 1-18 Downloads
Jeyapalan Kasipillai and Sakthi Mahenthiran
Do investment in and the sourcing arrangement of the internal audit function affect audit delay? pp. 19-32 Downloads
Wan Nordin Wan-Hussin and Hasan Mohammed Bamahros
Determinants of board structure: Evidence from Australia pp. 33-49 Downloads
Reza M. Monem
Voluntary disclosure practices by foreign firms cross-listed in the United States pp. 50-66 Downloads
Ole-Kristian Hope, Tony Kang and Joung W. Kim
Short-term debt maturity, monitoring and accruals-based earnings management pp. 67-82 Downloads
Simon Y.K. Fung and John Goodwin
Corporate governance and risk management: The role of risk management and compensation committees pp. 83-99 Downloads
Ngoc Bich Tao and Marion Hutchinson
Managerial risk-taking incentives and non-GAAP earnings disclosures pp. 100-121 Downloads
Naresh Bansal, Ananth Seetharaman and Wang, Xu (Frank)

Volume 8, issue 2, 2012

Capital gains taxes and the market response to public announcements in an indexation-based tax regime pp. 53-63 Downloads
Greg Clinch and Mahmoud Odat
The role of accounting conservatism in management forecast bias pp. 64-77 Downloads
Yan Sun and Weihong Xu
The timing of changes in CEO compensation from cash bonus to equity-based compensation: Determinants and performance consequences pp. 78-91 Downloads
Zoltan Matolcsy, Yaowen Shan and Vinay Seethamraju
Dynamic internal control performance over financial reporting and external financing pp. 92-109 Downloads
Wei Shi and Rencheng Wang
Non-cash compensation with production externalities and agency problems related to an agent’s consumption choice pp. 110-120 Downloads
Pattarin Adithipyangkul

Volume 8, issue 1, 2012

Stock option use by Australian IPOs pp. 1-22 Downloads
Siewan Ren, Anna Wright and Anne Wyatt
The impact of IAS 39 on the risk-relevance of earnings volatility: Evidence from foreign banks cross-listed in the USA pp. 23-38 Downloads
Rong-Ruey Duh, Audrey Wen-hsin Hsu and Paulo Alexandre Pimenta Alves
Family control and idiosyncratic volatility: Evidence from listed firms in Hong Kong pp. 39-52 Downloads
Sidney Leung, Bin Srinidhi and Gerald Lobo
Page updated 2018-03-14