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 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

Volume 9, issue 2, 2013

Changes in the value relevance of accounting information over time: Evidence from the emerging market of China pp. 123-135

Kevin C.K. Lam, Heibatollah Sami and Haiyan Zhou

Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms pp. 136-150

Grant Richardson, Grantley Taylor and Roman Lanis

The global recognition strategy of blue chips of the Russian and Commonwealth of Independent States (CIS) markets pp. 151-169

Oksana Kim

The effects on financial statements of the litigation cost rule in a civil action for negligence against the auditor pp. 170-182

Paul Barnes

Effect of ownership, governance, and transparency on liquidity – Chilean evidence pp. 183-202

Tom Gjerde, Sakthi Mahenthiran and David Cademartori

Weakened outside shareholder rights in dual-class firms and timely loss reporting pp. 203-220

Inder K. Khurana, K.K. Raman and Dechun Wang

Information asymmetry of fair value accounting during the financial crisis pp. 221-236

Lin Liao, Helen Kang, Richard D. Morris and Qingliang Tang

Australia’s ‘two-strikes’ rule and the pay-performance link: Are shareholders judicious? pp. 237-254

Reza Monem and Chew Ng

Volume 9, issue 1, 2013

Deferred taxes, earnings management, and corporate governance: Malaysian evidence pp. 1-18

Jeyapalan Kasipillai and Sakthi Mahenthiran

Do investment in and the sourcing arrangement of the internal audit function affect audit delay? pp. 19-32

Wan Nordin Wan-Hussin and Hasan Mohammed Bamahros

Determinants of board structure: Evidence from Australia pp. 33-49

Reza M. Monem

Voluntary disclosure practices by foreign firms cross-listed in the United States pp. 50-66

Ole-Kristian Hope, Tony Kang and Joung W. Kim

Short-term debt maturity, monitoring and accruals-based earnings management pp. 67-82

Simon Y.K. Fung and John Goodwin

Corporate governance and risk management: The role of risk management and compensation committees pp. 83-99

Ngoc Bich Tao and Marion Hutchinson

Managerial risk-taking incentives and non-GAAP earnings disclosures pp. 100-121

Naresh Bansal, Ananth Seetharaman and Wang, Xu (Frank)