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 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

Volume 15, issue 3, 2019

Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries

Hussein Halabi, Ahmad Alshehabi and Idlan Zakaria

Determinants and consequences of voluntary switches to Chinese auditors in Hong Kong

Zhenfeng Liu and Stephen Lin

Corporate social responsibility and provision of trade credit

Cheung, Adrian (Waikong) and Wee Ching Pok

Disclosure of fair value measurement in goodwill impairment test and audit fees

Vincent Y.S. Chen, Edmund C. Keung and I-Min Lin

What’s the value of politically connected directors?

Karen Zhang and Cameron Truong

Mandatory CSR expenditure and firm performance

Asit Bhattacharyya and Md Lutfur Rahman

Accounting regulations, enforcement, and stock price crash risk: Global evidence in the banking industry

Pejman Abedifar, Ming Li, Dean Johnson, Liang Song and Saipeng Xing

CFO tenure, CFO board membership and accounting conservatism

Mohammad 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

Qing L. Burke

Tax avoidance in family firms: Evidence from large private firms pp. 145-157

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

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

Yiru Yang and Indra Abeysekera

Independent and joint effects of audit partner tenure and non-audit fees on audit quality pp. 186-205

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

Jian Liang and Zhi Dong

Market reaction to optimistic bias in the recommendations of chaebol-affiliated analysts pp. 224-242

Youngdeok Lim and Hyungtae Kim

A comparison of voluntary and mandated climate change-related disclosure pp. 243-266

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

Yu-Tzu Chang, Hanchung Chen, Rainbow K. Cheng and Wuchun Chi

Share-option based compensation expense, shareholder returns and financial crisis pp. 20-35

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

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

Masaki Kusano and Yoshihiro Sakuma

Different time, different tone: Company life cycle pp. 69-86

Kathleen M. Bakarich, Mahmud Hossain, Mahmud Hossain and Joseph Weintrop

The influence of powerful non-executive Chairs in Mergers and acquisitions pp. 87-104

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

Sidney C.M. Leung, Grant Richardson and Grantley Taylor

Short selling and financial reporting quality: Evidence from Chinese AH shares pp. 118-130

Haiyan Jiang and Jun Chen