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 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

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