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Journal of Contemporary Accounting and Economics

2008 - 2020

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 16, issue 2, 2020

Maximising international returns: Impact of IFRS on foreign direct investments Downloads
Olga Golubeva
Effect of corporate tax avoidance activities on firm bankruptcy risk Downloads
Anirudh Dhawan, Liangbo Ma and Maria H. Kim
The role of voluntary internal control reporting in earnings quality: Evidence from China Downloads
Xudong Ji, Steven E. Kaplan, Wei Lu and Wen Qu
Female tainted directors, financial reporting quality and audit fees Downloads
Md. Borhan Uddin Bhuiyan, Asheq Rahman and Nigar Sultana
The relationship between a firm’s information environment and its cash holding decision Downloads
Peter Clarkson, Ru Gao and Kathleen Herbohn
How do stock-for-stock acquirers manage earnings? The accruals feature of real earnings management Downloads
Che-Chia Chang and Hunghua Pan
Cross-country differences in the effect of political connections on stock price informativeness Downloads
Yuanto Kusnadi and Bin Srinidhi
Family firms and crash risk: Alignment and entrenchment effects Downloads
Bin Srinidhi and Qunfeng Liao

Volume 16, issue 1, 2020

Enterprise risk management and firm performance: Role of the risk committee Downloads
Muhammad Farhan Malik, Mahbub Zaman and Sherrena Buckby
The long-run performance of acquiring firms in mergers and acquisitions: Does managerial ability matter? Downloads
Huijie Cui and Sidney Chi-Moon Leung
Investor protection, cross-listing and accounting quality Downloads
Khairul Anuar Kamarudin, Akmalia M. Ariff and Aziz Jaafar
Political institutions, stock market liquidity and firm dividend policy: Some international evidence Downloads
Karen M.Y. Lai, Walid Saffar, Zhu, Xindong (Kevin) and Yiye Liu
How do female directors improve board governance? A mechanism based on norm changes Downloads
Bin Srinidhi, Ye Sun, Hao Zhang and Shiqiang Chen
Workforce environment and audit fees: International evidence Downloads
Xuan Sean Sun, Ahsan Habib and Md. Borhan Uddin Bhuiyan
Social capital and payout policies Downloads
Mostafa Monzur Hasan and Ahsan Habib
The consequences of discount rate selection for defined benefit liabilities Downloads
Nafiz Fahad, Nelson Ma and Tom Scott
Do the business cycle and revenue diversification matter for banks’ capital buffer and credit risk: Evidence from ASEAN banks Downloads
Nafisa Ovi, Sudipta Bose, Abeyratna Gunasekarage and Syed Shams

Volume 15, issue 3, 2019

Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries Downloads
Hussein Halabi, Ahmad Alshehabi and Idlan Zakaria
Determinants and consequences of voluntary switches to Chinese auditors in Hong Kong Downloads
Zhenfeng Liu and Stephen Lin
Corporate social responsibility and provision of trade credit Downloads
Adrian (Wai Kong) Cheung and Wee Ching Pok
Disclosure of fair value measurement in goodwill impairment test and audit fees Downloads
Vincent Y.S. Chen, Edmund C. Keung and I-Min Lin
What’s the value of politically connected directors? Downloads
Karen Zhang and Cameron Truong
Mandatory CSR expenditure and firm performance Downloads
Asit Bhattacharyya and Md Lutfur Rahman
Accounting regulations, enforcement, and stock price crash risk: Global evidence in the banking industry Downloads
Pejman Abedifar, Ming Li, Dean Johnson, Liang Song and Saipeng Xing
CFO tenure, CFO board membership and accounting conservatism Downloads
Mohammad Badrul Muttakin, Arifur Khan and George Tanewski

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
Alaa Alhaj-Ismail, 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
Page updated 2020-10-20