Journal of Contemporary Accounting and Economics

2008 - 2025

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

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Volume 18, issue 3, 2022

Aggressive CEOs and bank mergers and acquisitions

Mingming Ji and Liangliang Jiang

Financial distress and the accrual anomaly

Hang Thu Nguyen, Pascal Alphonse and Hiep Manh Nguyen

Shared auditors, social trust, and relationship-specific investment in the supply chain

Zhiying Hu, Haiyan Yang and Yuyu Zhang

Institutional investors and earnings management associated with controlling shareholders' promises: Evidence from the split share structure reform in China

Mark Wilson, Kun Tracy Wang, Yue Wu and Archie Lau

Institutional investors’ site visits and corporate employment decision-making

Shaojie Lai, Xiaorong Li, Shiang Liu and Qing Sophie Wang

Does Form 20-F reconciliation elimination for IFRS filers affect the risk forecasting ability of accounting numbers?

She-Chih Chiu, Hsuan-Chu Lin, Chin-Chen Chien and Chia-Chen Liang

Organizational form and access to capital: The role of regulatory interventions

Debarati Basu and Kaustav Sen

Risk management committees and readability of risk management disclosure

Jing Jia and Zhongtian Li

Volume 18, issue 2, 2022

Role of corporate governance in moderating the risk-return paradox: Cross country evidence

Ranjan DasGupta and Soumya G. Deb

Policy and oversight of corporate political activities and the cost of equity capital

Christofer Adrian, Mukesh Garg, Anh Viet Pham, Soon-Yeow Phang and Cameron Truong

CEO power and annual report reading difficulty

Li Sun, Grace Johnson and Wray Bradley

Debt contracting and the goodwill debate

Chandrani Chatterjee, Arpita A. Shroff and K. Sivaramakrishnan

Corporate social responsibility committees and the use of corporate social responsibility assurance services

Michael Bradbury, Jing Jia and Zhongtian Li

Volume 18, issue 1, 2022

Does the disclosure of internal control deficiency matter for accrual quality? Evidence from China

Kebin Deng, Fang Hu, Gary Gang Tian and Ziying Zhong

Fraudulent financial reporting in China: Evidence from corporate renaming

Yefeng Zhang, Yuyu Zhang and Troy Yao

Does corporate tax avoidance promote managerial empire building?

Syed Shams, Sudipta Bose and Abeyratna Gunasekarage

Does international experience of managers bring financing benefits? Evidence from the cost of equity capital

Jun Hu, Wenbin Long, Ming Dai and (Troy) Yao, Daifei

Managerial ability and debt maturity

Joye Khoo and (Wai Kong) Cheung, Adrian

Cultural tightness and accounting conservatism

Minyoung Noh and Moon Kyung Cho

Volume 17, issue 3, 2021

Do co-opted boards increase insider profitability?

Dewan Rahman, Ihtisham Malik, Searat Ali and Jamshed Iqbal

Corruption exposure, political disconnection, and their impact on Chinese family firms

Siwen Song, Aelee Jun and Shiguang Ma

Determinants of the duration of the voluntary administration process: An unconditional quantile regression analysis

John Goodwin and James Routledge

Multiple directorships and the extent of loan loss provisions: Evidence from banks in South Asia

Shawgat S. Kutubi, Kamran Ahmed, Hayat Khan and Mukesh Garg

Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases

Paul Mather, Dinithi Ranasinghe and Luisa A. Unda

The value relevance of corporate voluntary carbon disclosure: Evidence from the United States and BRIC countries

Yan Jiang, Le Luo, JianFeng Xu and XiaoRui Shao

Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013

Tara Shankar Shaw, Mehul Raithatha, Gopal V. Krishnan and James J. Cordeiro

Macroeconomic uncertainty and management forecast accuracy

Norio Kitagawa

Volume 17, issue 2, 2021

The effects of analysts’ tax expense forecast accuracy on corporate tax avoidance: An international analysis

Ye Ji Lee

Audit firm operating leverage and pricing strategy: Evidence from lowballing in audit industry

Seunghee Yang, Woo-Jong Lee, Youngdeok Lim and Cheong H. Yi

Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions

Pearpilai Jutasompakorn, Chu Yeong Lim, Tharindra Ranasinghe and Kevin Ow Yong

Board cultural diversity, government intervention and corporate innovation effectiveness: Evidence from China

Kun Luo, Edwin Lim, Wen Qu and Xuan Zhang

The impact of economic sanctions on audit pricing

Oksana Kim

Is there a dark side of managerial ability? Evidence from the use of derivatives and firm risk in China

Lingsha Cheng and Cheung, Adrian (Waikong)

Do government say-on-pay policies distort managers’ engagement in corporate social responsibility? Quasi-experimental evidence from China

Haiyan Jiang, Yuanyuan Hu, Kun Su and Yanhui Zhu

Do firms anticipate security issues by conservative reporting?

Sereeparp Anantavrasilp, Carel Huijgen and Martien Lubberink

Sustainability with high-speed rails: The effects of transportation infrastructure development on firms’ CSR performance

Yu Chen, Xin Gu, Yongqiang Gao and Tian Lan

Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations

Baban Eulaiwi, Ahmed Al-Hadi, Grantley Taylor, Saurav Dutta, Lien Duong and Grant Richardson

Do family firms engage in less tax avoidance than non-family firms? The corporate opacity perspective

Cheng-Hsun Lee and Sudipta Bose

Does religiosity matter for corporate labor investment decisions?

Mehdi Khedmati, Mohammed Aminu Sualihu and Alfred Yawson

Volume 17, issue 1, 2021

State ownership and abnormal accruals in highly-valued firms: Evidence from China

Leye Li, Gary S. Monroe and Jenny Jing Wang

Short selling and future cash flow predictability of capital investment: Evidence from Australia

Haiyan Jiang and Jing Jia

Macro disagreement and analyst forecast properties

Rajesh Kumar Sinha

Political influence in hedge fund activism: Causal evidence from U.S. gubernatorial election

Ran An and Huang, Lawrence (Hong)

Relative-to-rival corporate philanthropy, product market competitiveness, and stakeholders

Jun Hu, Huiying Wu, Sammy Xiaoyan Ying and Wenbin Long

The cost-of-equity implications of off-balance sheet pension liabilities

Su-Jane Hsieh and Shuming Liu

Does environmental information disclosure mitigate corporate risk? Evidence from China

Yingying Chang, Xingqiang Du and Quan Zeng

Independent directors’ legal expertise, bank risk-taking and performance

Guoping Liu and Jerry Sun

Joint effect of CEO overconfidence and corporate social responsibility discretion on cost of equity capital

Chih-Yang Tseng and Sebahattin Demirkan

Managerial ability and accounting conservatism

Imran Haider, Harjinder Singh and Nigar Sultana

Volume 16, issue 3, 2020

Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia

Humayun Kabir, Li Su and Asheq Rahman

Enterprise risk management and accruals estimation error

Joseph Johnston and Jared Soileau

Management forecast errors and corporate investment efficiency

Kelly Huang

Disclosure and liquidity management: Evidence from regulation fair disclosure

Susan Albring, Shawn Huang, Raynolde Pereira and Xiaolu Xu

Financial statement comparability and bank risk-taking

Mostafa Monzur Hasan, Adrian (Wai-Kong) Cheung and Grantley Taylor

Financial distress, internal control, and earnings management: Evidence from China

Yuanhui Li, Xiao Li, Erwei Xiang and Hadrian Geri Djajadikerta

Does R&D expenditure volatility affect stock return?

Erwei Xiang, Dominic Gasbarro, Grant Cullen and Wenjuan Ruan

Social trust environment and tunneling

Shihua Chen, Xu Han and Khalil Jebran

Do analysts improve labor investment efficiency?

Lee, Kyung Yun (Kailey) and Kyoungwon Mo

Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries

Melissa Moy, Richard Heaney, Ann Tarca and Warrick van Zyl

Tax-motivated income shifting and board structure: Evidence from Korean business groups

Seoyoung Doo and Sung-Soo Yoon

The effect of analysts’ GAAP earnings forecasts on managers’ classification shifting

Shu Lin, Hui Harry Xia and Tatyana Ryabova

Complying with best practice risk management committee guidance and performance

Jing Jia and Michael E. Bradbury

Volume 16, issue 2, 2020

Maximising international returns: Impact of IFRS on foreign direct investments

Olga Golubeva

Effect of corporate tax avoidance activities on firm bankruptcy risk

Anirudh Dhawan, Liangbo Ma and Maria H. Kim

The role of voluntary internal control reporting in earnings quality: Evidence from China

Xudong Ji, Steven E. Kaplan, Wei Lu and Wen Qu

Female tainted directors, financial reporting quality and audit fees

Md. Borhan Uddin Bhuiyan, Asheq Rahman and Nigar Sultana

The relationship between a firm’s information environment and its cash holding decision

Peter Clarkson, Ru Gao and Kathleen Herbohn

How do stock-for-stock acquirers manage earnings? The accruals feature of real earnings management

Che-Chia Chang and Hunghua Pan

Cross-country differences in the effect of political connections on stock price informativeness

Yuanto Kusnadi and Bin Srinidhi

Family firms and crash risk: Alignment and entrenchment effects

Bin Srinidhi and Qunfeng Liao

Volume 16, issue 1, 2020

Enterprise risk management and firm performance: Role of the risk committee

Muhammad Farhan Malik, Mahbub Zaman and Sherrena Buckby

The long-run performance of acquiring firms in mergers and acquisitions: Does managerial ability matter?

Huijie Cui and Sidney Chi-Moon Leung

Investor protection, cross-listing and accounting quality

Khairul Anuar Kamarudin, Akmalia M. Ariff and Aziz Jaafar

Political institutions, stock market liquidity and firm dividend policy: Some international evidence

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

Bin Srinidhi, Ye Sun, Hao Zhang and Shiqiang Chen

Workforce environment and audit fees: International evidence

Xuan Sean Sun, Ahsan Habib and Md. Borhan Uddin Bhuiyan

Social capital and payout policies

Mostafa Monzur Hasan and Ahsan Habib

The consequences of discount rate selection for defined benefit liabilities

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

Nafisa Ovi, Sudipta Bose, Abeyratna Gunasekarage and Syed Shams