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 12, issue 3, 2016

Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter? pp. 191-209

Marziana Madah Marzuki and Effiezal Aswadi Abdul Wahab

Board gender diversity and sustainability reporting quality pp. 210-222

Habiba Al-Shaer and Mahbub Zaman

Earnings in firm valuation and their value relevance pp. 223-240

Victoria Clout and Roger J. Willett

The effects of the 2006 SEC executive compensation disclosure rules on managerial incentives pp. 241-256

Reza Espahbodi, Nan Liu and Amy Westbrook

Analyst forecasts and stock price informativeness: Some international evidence on the role of audit quality pp. 257-273

Chee Seng Cheong and Ralf Zurbruegg

Corporate governance practices, self-dealings, and firm performance: Evidence from India pp. 274-289

Yogesh Chauhan, K. Rajya Lakshmi and Dipanjan Kumar Dey

The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia pp. 290-308

Humayun Kabir and Asheq Rahman

Volume 12, issue 2, 2016

A research note: Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India pp. 111-120

Naman Desai and Neerav Nagar

Auditor client specific knowledge and internal control weakness: Some evidence on the role of auditor tenure and geographic distance pp. 121-140

Yangyang Chen, Ferdinand A. Gul, Cameron Truong and Madhu Veeraraghavan

Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China pp. 141-158

Grant Richardson, Bei Wang and Xinmin Zhang

Corporate governance and CEO compensation in Indian firms pp. 159-175

Sudhir Shiv Kumar Jaiswall and Asish Kumar Bhattacharyya

The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis pp. 176-190

Richard D. Morris, Helen Kang and Jing Jie

Volume 12, issue 1, 2016

Operating performance following corporate acquisitions: Does the organisational form of the target matter? pp. 1-14

Syed M.M. Shams and Abeyratna Gunasekarage

Corporate litigation and changes in CEO reputation: Guidance from U.S. Federal Court lawsuits pp. 15-34

Chelsea Liu, Joseph Aharony, Grant Richardson and Alfred Yawson

Organizational structure, agency costs, and accrual quality pp. 35-60

Audrey Wen-hsin Hsu and Sophia Hsin-Tsai Liu

The effect of commercial banks' internal control weaknesses on loan loss reserves and provisions pp. 61-72

Myojung Cho and Kwang-Hyun Chung

Economic consequences of changes in the lease accounting standard: Evidence from Japan pp. 73-88

Masaki Kusano, Yoshihiro Sakuma and Noriyuki Tsunogaya

CEO confidence and stock returns pp. 89-110

Rakesh Bharati, Thomas Doellman and Xudong Fu

Volume 11, issue 3, 2015

Accrual-based and real earnings management: An international comparison for investor protection pp. 183-198

Masahiro Enomoto, Fumihiko Kimura and Tomoyasu Yamaguchi

Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses pp. 199-214

Jamaliah Majid

Family firms, firm performance and political connections: Evidence from Bangladesh pp. 215-230

Mohammad Muttakin, Reza M. Monem, Arifur Khan and Nava Subramaniam

News announcement effects of compliance with section 404 of SOX: Evidence from non-accelerated filers pp. 231-244

Mehdi Khedmati, Farshid Navissi, Syed Shams and Daniel Vinkler

What drives the allocation of the purchase price to goodwill? pp. 245-261

Martin Bugeja and Anna Loyeung

Determinants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions pp. 262-279

Wan Amalina Wan Abdullah, Majella Percy and Jenny Stewart

Volume 11, issue 2, 2015

An empirical comparison of the effect of XBRL on audit fees in the US and Japan pp. 89-103

Yuan George Shan, Indrit Troshani and Grant Richardson

Analysts' earnings forecasts and technological conditions in the firm's investment environment pp. 104-120

David Lambert, Zoltan Matolcsy and Anne Wyatt

Financial decisions by business groups in India: Is it “fair and square”? pp. 121-137

Debarati Basu and Kaustav Sen

Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy pp. 138-147

Ibrahim Aramide Salihu, Hairul Azlan Annuar and Siti Normala Sheikh Obid

Managerial overconfidence and audit fees pp. 148-165

Scott Duellman, Helen Hurwitz and Yan Sun

Is audit quality impacted by auditor relationships? pp. 166-181

Fiona Ball, Jonathan Tyler and Peter Wells

Volume 11, issue 1, 2015

Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China pp. 1-17

Xu-dong Ji, Wei Lu and Wen Qu

Voluntary corporate governance structure and financial distress: Evidence from Australia pp. 18-30

Seema Miglani, Kamran Ahmed and Darren Henry

Fair value accounting for non-current assets and audit fees: Evidence from Australian companies pp. 31-45

Yao, Dai Fei (Troy), Majella Percy and Fang Hu

Corporate life cycle and cost of equity capital pp. 46-60

Mostafa Monzur Hasan, Mahmud Hossain, Adrian (Wai-Kong) Cheung and Ahsan Habib

Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments? pp. 61-74

Jengfang Chen, Rong-Ruey Duh, Audrey Wen-Hsin Hsu and Chien-Min Pan

The SEC's elimination of 20-F reconciliation and information asymmetry pp. 75-87

Lucy Huajing Chen, Saiying Deng, Parveen P. Gupta and Heibatollah Sami

Volume 10, issue 3, 2014

China’s Securities reforms and IPO wealth loss pp. 161-175

Keryn Chalmers, Janto Haman and Wen Qu

The behavioral basis of sell-side analysts’ herding pp. 176-190

Robert B. Durand, Manapon Limkriangkrai and Lucia Fung

Does voluntary carbon disclosure reflect underlying carbon performance? pp. 191-205

Le Luo and Qingliang Tang

Japanese stock market reaction to announcements of news affecting auditors’ reputation: The case of the Olympus fraud pp. 206-224

Frendy, and Dan Hu

Characteristics of non-audit services and financial restatements in Malaysia pp. 225-247

Effiezal Aswadi Abdul Wahab, Willie E. Gist and Wan Zurina Nik Abdul Majid

Institutional incentives and earnings quality: The influence of government ownership in China pp. 248-261

Xiang Liu, Reza Saidi and Mohammad Bazaz

Cross-listing as a Global Depository Receipt: The influence of emerging markets, regulation, and accounting regime pp. 262-276

Shrutika Chugh, Neil Fargher and Sue Wright

Finance company failure in New Zealand during 2006–2009: Predictable failures? pp. 277-295

Ella Douglas, David Lont and Tom Scott

Volume 10, issue 2, 2014

The value relevance of deferred tax attributed to asset revaluations pp. 87-99

Dean Hanlon, Farshid Navissi and Gatot Soepriyanto

Group versus individual compensation schemes for senior executives and firm performance: Some evidence based on archival data pp. 100-114

Paul J Brown, Zoltan Matolcsy and Peter Wells

A game of accounting numbers in asset pricing: Evidence from the privatization of state-owned enterprises pp. 115-129

Charles J.P. Chen, Jun Du and Xijia Su

Incentive alignment through performance-focused shareholder proposals on management compensation pp. 130-147

Steve Fortin, Chandra Subramaniam, Wang, Xu (Frank) and Zhang, Sanjian (Bill)

The effects of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP pp. 148-159

Grace Shu-hsing Wu, Shu-hsing Li and Steve Lin

Volume 10, issue 1, 2014

Incentives for corporate tax planning and reporting: Empirical evidence from Australia pp. 1-15

Grantley Taylor and Grant Richardson

Corporate board and board committee independence, firm performance, and family ownership concentration: An analysis based on Hong Kong firms pp. 16-31

Sidney Leung, Grant Richardson and Bikki Jaggi

Corporate ownership, corporate governance reform and timeliness of earnings: Malaysian evidence pp. 32-45

Mable Lim, Janice How and Peter Verhoeven

Predicting earnings in a poor information environment pp. 46-58

Weimin Wang and (Frank) Wang, Xu

Non-compensation-related consultant service and CEO compensation pp. 59-75

Audrey Wen-hsin Hsu, Yi-Ru Shyu and Victoria Shao-Pin Wang

Volatility and risk relevance of comprehensive income pp. 76-85

Shahwali Khan and Michael E. Bradbury