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Journal of Contemporary Accounting and Economics

2008 - 2019

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

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Volume 15, issue 2, 2019

Why haven’t U.S. GAAP and IFRS on insurance contracts converged? Evidence from an unsuccessful joint project pp. 131-144 Downloads
Qing L. Burke
Tax avoidance in family firms: Evidence from large private firms pp. 145-157 Downloads
Jost Kovermann and Martin Wendt
The impact on stock prices of deferral and elimination of internal control audit requirement for small firms pp. 158-166 Downloads
Reza Espahbodi and Hassan Espahbodi
Duration of equity overvaluation and managers’ choice to use aggressive underlying earnings disclosure and accrual-based earnings management: Australian evidence pp. 167-185 Downloads
Yiru Yang and Indra Abeysekera
Independent and joint effects of audit partner tenure and non-audit fees on audit quality pp. 186-205 Downloads
Abhijeet Singh, Harjinder Singh, Nigar Sultana and John Evans
The impact of the stapled security structure on the quality of financial disclosure: Evidence from Australian Real Estate Investment Trusts and Listed Infrastructure Funds pp. 206-223 Downloads
Jian Liang and Zhi Dong
Market reaction to optimistic bias in the recommendations of chaebol-affiliated analysts pp. 224-242 Downloads
Youngdeok Lim and Hyungtae Kim
A comparison of voluntary and mandated climate change-related disclosure pp. 243-266 Downloads
Luckmika Perera, Christine Jubb and Sandeep Gopalan

Volume 15, issue 1, 2019

The impact of internal audit attributes on the effectiveness of internal control over operations and compliance pp. 1-19 Downloads
Yu-Tzu Chang, Hanchung Chen, Rainbow K. Cheng and Wuchun Chi
Share-option based compensation expense, shareholder returns and financial crisis pp. 20-35 Downloads
Alhaj-Ismail, Alaa, Sami Adwan and John Stittle
Does the large amount of information in corporate disclosures hinder or enhance price discovery in the capital market? pp. 36-52 Downloads
Dennis Y. Chung, Karel Hrazdil, Jiri Novak and Nattavut Suwanyangyuan
Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan pp. 53-68 Downloads
Masaki Kusano and Yoshihiro Sakuma
Different time, different tone: Company life cycle pp. 69-86 Downloads
Kathleen M. Bakarich, Mahmud Hossain, Mahmud Hossain and Joseph Weintrop
The influence of powerful non-executive Chairs in Mergers and acquisitions pp. 87-104 Downloads
Samir Ghannam, Zoltan P. Matolcsy, Helen Spiropoulos and Nathan Thai
The effect of the general anti-avoidance rule on corporate tax avoidance in China pp. 105-117 Downloads
Sidney C.M. Leung, Grant Richardson and Grantley Taylor
Short selling and financial reporting quality: Evidence from Chinese AH shares pp. 118-130 Downloads
Haiyan Jiang and Jun Chen

Volume 14, issue 3, 2018

Product differentiation, market dynamics and the value relevance of trade payables: Evidence from UK listed firms pp. 235-253 Downloads
Godfred Adjapong Afrifa, Ernest Gyapong and Reza M. Monem
Mandatory Corporate Social Responsibility: The Indian experience pp. 254-265 Downloads
Abhishek Mukherjee, Ron Bird and Geeta Duppati
Internal control risk and audit fees: Evidence from China pp. 266-287 Downloads
Xu-dong Ji, Wei Lu and Wen Qu
Identifying lobbying strategies: An analysis of public responses to the Productivity Commission Inquiry into executive remuneration in Australia pp. 288-306 Downloads
Stacey Beaumont, Peter Clarkson and Irene Tutticci
Political patronage and analysts’ forecast precision pp. 307-320 Downloads
Effiezal Aswadi Abdul Wahab, Janice How, Jason Park and Peter Verhoeven
The association between cost of debt and Hong Kong politically connected firms pp. 321-334 Downloads
Mark A. Bliss, John A. Goodwin, Ferdinand A. Gul and Anson Wong
Wealth transfers in rights offerings and the protective instruments pp. 335-357 Downloads
Chin-Chong Lee and Wai-Ching Poon
Fair value disclosures and crash risk pp. 358-372 Downloads
Audrey Wen-hsin Hsu, Hamid Pourjalali and Yi-Ju Song
Does IFRS make analysts more efficient in using fundamental information included in financial statements? pp. 373-385 Downloads
Nandana P.W. Pathiranage and Christine A. Jubb

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 Al-Hadi, Ahmed
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
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