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 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

Volume 14, issue 3, 2018

Product differentiation, market dynamics and the value relevance of trade payables: Evidence from UK listed firms pp. 235-253

Godfred Adjapong Afrifa, Ernest Gyapong and Reza M. Monem

Mandatory Corporate Social Responsibility: The Indian experience pp. 254-265

Abhishek Mukherjee, Ron Bird and Geeta Duppati

Internal control risk and audit fees: Evidence from China pp. 266-287

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

Stacey Beaumont, Peter Clarkson and Irene Tutticci

Political patronage and analysts’ forecast precision pp. 307-320

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

Mark A. Bliss, John Goodwin, Ferdinand A. Gul and Anson Wong

Wealth transfers in rights offerings and the protective instruments pp. 335-357

Chin-Chong Lee and Wai-Ching Poon

Fair value disclosures and crash risk pp. 358-372

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

Nandana P.W. Pathiranage and Christine A. Jubb

Volume 14, issue 2, 2018

Conditional conservatism and labor investment efficiency pp. 143-163

Joohyung Ha and Mingming Feng

Auditors’ going concern reporting accuracy during and after the global financial crisis pp. 164-178

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

Paul A. Griffin and David Lont

Market reactions to auditor switches under regulatory consent and market driven regimes pp. 197-215

Andrew Ferguson, Peter Lam and Nelson Ma

What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure? pp. 216-233

Olayinka Moses, Muhammad Nurul Houqe and Tony van Zijl

Volume 13, issue 3, 2017

Market reaction to non-GAAP earnings around SEC regulation pp. 193-208

David Bond, Robert Czernkowski, Yong-Suk Lee and Anna Loyeung

Determinants and market valuation of the decision to audit or review: Evidence from Taiwan pp. 209-224

Hsiao-Lun Lin and Ai-Ru Yen

Are CSR activities associated with shareholder voting in director elections and say-on-pay votes? pp. 225-243

Charles P. Cullinan, Lois Mahoney and Pamela B. Roush

Voluntary corporate social responsibility reporting and financial statement auditing in China pp. 244-262

Peter Carey, Li Liu and Wen Qu

Non-financial disclosure and market-based firm performance: The initiation of financial inclusion pp. 263-281

Sudipta Bose, Amitav Saha, Habib Zaman Khan and Shajul Islam

Contractual features of CEO performance-vested equity compensation pp. 282-303

Zhan Gao, Yuhchang Hwang and Wan-Ting Wu

Financial statement comparability and corporate cash holdings pp. 304-321

Ahsan Habib, Mostafa Monzur Hasan and Ahmed Al-Hadi

Do corporate pension plans affect audit pricing? pp. 322-337

Yangyang Chen, Rui Ge and Leon Zolotoy

Volume 13, issue 2, 2017

Gender diversity in corporate boards and continuous disclosure: Evidence from Australia pp. 89-107

Ammad Ahmed, Reza M. Monem, Deborah Delaney and Chew Ng

A research note: The informational benefits of CEO attendance-by-invitation at audit committee meetings pp. 108-118

Joseph Johnston and John Nowland

The understatement of large negative earnings news in managers’ annual guidance pp. 119-133

Helen Hurwitz

Substantial doubt and the entropy of auditors’ going concern modifications pp. 134-147

Kim Ittonen, Per C. Tronnes and Leon Wong

Boardroom gender diversity and stock liquidity: Evidence from Australia pp. 148-165

Ammad Ahmed and Searat Ali

Assessing social and environmental performance through narrative complexity in CSR reports pp. 166-178

Jamal A. Nazari, Karel Hrazdil and Fereshteh Mahmoudian

A research note: Quality of financial inputs and management earnings forecast accuracy in Japan pp. 179-191

Katsuhiko Muramiya and Tomomi Takada

Volume 13, issue 1, 2017

Political connections, related party transactions, and auditor choice: Evidence from Indonesia pp. 1-19

Ahsan Habib, Abdul Haris Muhammadi and Haiyan Jiang

Corporate life cycle, organizational financial resources and corporate social responsibility pp. 20-36

Mostafa Monzur Hasan and Ahsan Habib

The effect of ambiguity in an auditing standard on auditor independence: Evidence from nonaudit fees and SOX 404 opinions pp. 37-51

Chan Li, K.K. Raman, Lili Sun and Da Wu

The incentive effects of R&D tax credits: An empirical examination in an emerging economy pp. 52-68

Ming-Chin Chen and Sanjay Gupta

The CEO pay slice: Managerial power or efficient contracting? Some indirect evidence pp. 69-87

Martin Bugeja, Zoltan Matolcsy and Helen Spiropoulos