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

From Elsevier
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Volume 19, issue 3, 2023

Corporate governance, compensation mechanisms, and voluntary disclosure of carbon emissions: Evidence from Korea

Jiyoung Park, Jiyoon Lee and Jewon Shin

Mandatory R&D disclosure and analyst forecast Accuracy: Evidence from an emerging market

Baohua Liu, Dan Huang, Tao Chen and Kam C. Chan

Corporate corruption and future audit fees: Evidence from a quasi-natural experiment

Juncheng Hu, Xiaorong Li and Zhong Wan

Annual report readability and equity mispricing

Chen Chen, Dean Hanlon, Mehdi Khedmati and James Wake

CEO regulatory focus and management earnings forecasts

Sidharth Murthy, Ferdinand A. Gul and Jun Yao

Redrawing the line: Narrowly beating analyst forecasts and journalists’ co-coverage choices in earnings-related news articles

Jingjing Xia

Financial reporting quality and investment efficiency: The role of strategic alliances

Huichi Huang, David Weinbaum and Nir Yehuda

CEO overconfidence: A dual-detriment to investment-price sensitivity via market negligence and reduced informed trading

Heung-Jae Jeon

Pre-and-aftermarket IPO underpricing: Does use of proceeds disclosure matter?

Kavitha Ranganathan and Madhu Veeraraghavan

Uncertain tone, asset volatility and credit default swap spreads

Hitesh Doshi, Saurin Patel, Srikanth Ramani and Matthew Sooy

Brand capital on debt maturity structure

Tongxia Li, Chun Lu and James Routledge

Covenant violation concern and investors’ pricing of Level 3 fair value adjustments

Laura Mehnaz, Asheq Rahman and Humayun Kabir

Key audit matters and insider trading profitability: Evidence from China

Hui Liu, Yufan Chang and Man Zuo

Volume 19, issue 2, 2023

Loss expectation and income shifting

Ye Ji Lee and Ji Seon Yoo

Tournament-based incentives and media sentiment

Jiayi Zheng, Hasibul Chowdhury, Md Safayat Hossain and Kartick Gupta

Auditor specialization in R&D and clients’ R&D investment-q sensitivity

Eugenia Y. Lee, Wonsuk Ha and Sunyoung Park

Tax avoidance and the cost of debt for SMEs: Evidence from Spain

Juan Pedro Sánchez-Ballesta and José Yagüe

Top executive gender diversity and financial reporting quality

Karel Hrazdil, Dan A. Simunic, Stephen Spector and Nattavut Suwanyangyuan

Modeling board governance, environmental expertise, and social engagement effects on firm environmental performance: Panel data evidence

Daehyun Kim, Michael J. Marin, Gordon D. Richardson, Steven E. Salterio and Albert Tsang

Place attachment, audit pricing and audit quality

Shuai Yuan, Wuxue Zhang and Kaiwen Zhu

Volume 19, issue 1, 2023

Goodwill or “No-will”: Hubris in the tone at the top

Emmeli Runesson and Niuosha Samani

Corporate transparency and firm value: Does market competition play an external governance role?

Chengcheng Liu, Qing Li and Yu-En Lin

CEO inside debt holdings and credit ratings

Mostafa Monzur Hasan, Ashrafee Hossain and Takdir Hossain

The unintended consequence of collateral-based financing: Evidence from corporate cost behavior

Tongxia Li, Chun Lu and Zhihua Chen

Predictors of revenue shifting and expense shifting: Evidence from an emerging economy

Manish Bansal, Ashish Kumar, Asit Bhattacharyya and Hajam Abid Bashir

Perpetual securities and stock prices: Korean evidence

Young Jun Kim, Sera Choi, Eugenia Y. Lee and Su Jeong Lee

Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees

Steven Yik-Pui Low, Yee-Boon Foo and Ferdinand A Gul

The value of the PCAOB’s international audit oversight on U.S. listed foreign companies: Evidence from an initial enforcement breakdown

Tracy Gu, Yiqi Jiang and Dan Simunic

Do insiders trade on innovation?

Ibrahim Bostan and G. Mujtaba Mian

Disclosure strategies for management earnings forecasts: The role of managerial compensation structures, overoptimism, and effort

Hao-Chang Sung and Shirley J. Ho

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 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