Journal of Contemporary Accounting and Economics

2008 - 2026

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

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Volume 22, issue 1, 2026

Visiting in the wrong time: Huangli and analysts’ bias

Fang Wang, Yichen Jiang and Zhe Li

How do narcissistic CEOs decide their firms’ debt maturity? An analysis based on the SPIN model

Ethan Xin Liu and Chenxi Du

Non-English textual analysis with large language models: Analysts’ use of MD&A sentiment in earnings forecasting

Jaehee Jang and Xiaoying Wu

SEC enforcement and corporate lobbying

Daeun Lee

Alternative data and corporate tax avoidance: Evidence from online sales disclosure in China

Shangqun Liu and Qian Li

Asset redeployability and fair value accounting

Akhilesh Bajaj, Lori N.K. Leonard and Li Sun

Peer MD&A risk disclosure and analysts’ earnings forecast accuracy: evidence from China

Shuai Wang, Ziyao San, Ling Zhou and Minna Yu

Has scientific progress in accounting slowed down?

Zaher Zantout, Asm Sohel Azad, Kimberly Gleason, Vicente Bicudo de Castro and Deborah Smith

The impact of public enforcement on interest conflicts of affiliated analyst: evidence from regulatory reforms in China’s IPO market

Ting Xu, Weimin Gao and Tao Zhang

The impact of judicial independence on the corporate debt financing cost − Empirical evidence from China

Yufei Zhang, Yijun Yu, Yimeng Zhang and Tengjiao He

Enabler or barrier: Impact of patent protection on technology diffusion in China

Chao Liang and Bai Liu

Selective optimism of analysts affiliated with mutual funds

Bobae Choi, Doowon Lee and Kyoungwon Mo

With happy we are more productive: Evidence from total factor productivity

Kun Su, Yixuan Fan and Jiahao Yan

Minority shareholder influence and labor investment efficiency: Evidence from China’s online voting reform

Se Chen, Shaojie Lai, Zixuan Luo and Qing Sophie Wang

Information security management and trade credit: evidence from Chinese listed firms

Yue Zhang, Yimeng Zhao and Ruoxuan Huang

The constructive interaction between executive and judicial powers: Government-court coordination and corporate investment efficiency

Pan Li, Yun Zhong and Han Yan

Resource allocation in times of need: the role of social commitments

Harvey Nguyen, Anh Viet Pham, Pham, Man Duy (Marty) and Mia Hang Pham

The role of local governments in tax enforcement and tax avoidance by local state-owned enterprises: evidence from China

Yang Pan and Xihao Wu

Impression management in financially distressed firms: Evidence from integrated reporting in Australia

Anthony C. Ng and Ferdinand A. Gul

Local CEOs and voluntary Disclosure: Evidence from Non-GAAP earnings

Jiwoo Seo, Adam M. Esplin, Yun Ke and Kari Joseph Olsen

Volume 21, issue 3, 2025

Organisation capital: A key asset for mitigating firm-level climate change exposure

Chen Zheng and Zhiyue Sun

Pulling back the curtain, does news about a firm’s economic events before the earnings announcement help investors contextualize earnings surprise?

Justin Deng

The effects of government policies during the COVID-19 pandemic on earnings management

Raden Roro Widya Ningtyas Soeprajitno, Ainun Na'im and Fuad Rakhman

Product market competition and R&D disclosure transparency: evidence from earnings communication conferences in China

Mengshu Hao and Yuan He

Do integrated report readability and tone convey value relevant information? International evidence

Amir Hossain, Sudipta Bose and Abul Shamsuddin

Analysts’ revenue forecasts and discretionary revenues

Shih-Chu Chou, Sunay Mutlu and Weiwei Wang

Does diverse tax planning reduce tax risk?

Kimberly S. Krieg and John Li

Does key audit matters (KAMs) disclosure affect corporate financialization?

Yan Zhao, Kun Su and Yiming Xu

Executive-level internal governance and tax planning

David Folsom, Md Mahmudul Hasan and Fuzhao Zhou

Geographically dispersed signing auditors and audit quality

Tianyu Zhang

Caste affiliation and M&A transactions in India

Ajit Dayanandan and Han Donker

The private securities litigation reform act and post-earnings announcement drift

Benjamin Angelo

Creditor rights and innovation: evidence from a quasi-natural experiment

Aaraadhya Srivastava

The capital market consequences of the regulator-led minority shareholder: Evidence from China

Yunsen Chen, Zizhen Feng, Yao Yu and Wei Yuan

Economic conditions and related party transactions in India

Ujjawal Sawarn, Abhishek Rohit and Ankit Kumar

When major customers matter: customer concentration and ESG rating disagreement

Zhenghao Chang, Hang Zhou, Mengyu Ruan and Qin Li

From corporate emissions to financial statements: Understanding accounting conservatism in the wake of carbon risks

Farhana Islam, Sudipta Bose, Sammy Xiaoyan Ying and Syed Shams

The impact of product recalls on Non-GAAP reporting decisions

Hannah E. Richards, Yuan Shi and Hongkang Xu

Executive compensation stickiness, social trust and enterprise innovation

Yafei Zu, Chenmin Ma and Qian Sun

Feedback effect of social media on corporate investment Efficiency: Evidence from Firm’s Twitter presence and engagement

Atul Singh and Vicki Wei Tang

Auditors’ communication with the audit committee and audit opinion shopping

Yewon Kim, Jaehee Jo and Meeok Cho

The spillover effects of auditor sanctions on clients: evidence from stock exchange comment letters in China

Xiao Gu, Yeng Wai Lau and Saidatunur Fauzi bin Saidin

Functional industrial policy effects of the Belt and Road Initiative: evidence from digital innovation

Chang Xu, Jianguang Hu and Lu Li

Corrigendum to “Geographically dispersed signing auditors and audit quality” [J Contemp. Account. Econ. 21(3) (2025) 100493]

Tianyu Zhang

From stethoscopes to boardrooms: CEOs’ medical degree and merger performance

Omer Unsal

Stock price crashes and systematic risk

Suvra Roy, Ben R. Marshall, Hung T. Nguyen and Nuttawat Visaltanachoti

Pay inequality and firm performance

Neerav Nagar and Avinash Arya

CEO overconfidence across the firm lifecycle: effects on accounting outcomes and stock market reactions

Tuba Toksoz, Sebahattin Demirkan, Irem Demirkan and Birendra K. Mishra

Acquirers’ top legal executives and merger and acquisition outcomes

Stephanie J. Rasmussen and Suye Wang

Digital mergers and acquisitions and corporate technological innovation: An analysis of innovation scale, efficiency and quality

Peng Liang, Qihang Zhao and Lin Liang

EPU diversity, corporate investments, and corporate governance

Sirimon Treepongkaruna, Pornsit Jiraporn and Khine Kyaw

Volume 21, issue 2, 2025

The communicative value of key audit matters in M&As: The effect of performance commitments

Xiang Luo, Yi Luo and Jianan Zhou

CPA exam score and auditors’ salaries

Pedro Ortín-Ángel, Stefan Sundgren and Ana Millán

Does environmental information disclosure make financial markets more informative? Evidence from China

Yongliang Yang, Jitao Zhang, Changting Song, Yingying Wu and Bingbing Zhang

Supervision of not-for-profit minority institutional shareholder and annual report readability: Evidence from a quasi-natural experiment☆

Liyi Zhu, Qian Sun, Wenyu Zhang, Jian Sun and Lidong Zheng

Government fiscal stress and firms’ choice of affiliates

Jingxin Hu, Lihua Yuan, Bin Liu and Tao Li

Redacted disclosure and analysts’ weighting of information

Lei Zhao

Nexus between the anchoring effect and management earnings forecasts: An investigation of the listed firms in the US stock market

Ahmed Bouteska, Taimur Sharif and Mohammad Zoynul Abedin

Government subsidies and managerial slack: Evidence from China

Haiyan Jiang, Kun Su and Ahsan Habib

An examination of the effect of classification shifting on the perception of cost stickiness

Sabrina Gong and Heather A. Wier

CEO tenure and labor investment efficiency

Hui Liang James, Pornsit Jiraporn and Hongxia Wang

Audit implications of major customer diversity

Xiao Chen, Narisa Tianjing Dai and Leo Jiahe Liu

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