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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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

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)

Capital gains taxes and the market response to public announcements in an indexation-based tax regime pp. 53-63: Greg Clinch and Mahmoud Odat
The role of accounting conservatism in management forecast bias pp. 64-77: Yan Sun and Weihong Xu
The timing of changes in CEO compensation from cash bonus to equity-based compensation: Determinants and performance consequences pp. 78-91: Zoltan Matolcsy, Yaowen Shan and Vinay Seethamraju
Dynamic internal control performance over financial reporting and external financing pp. 92-109: Wei Shi and Rencheng Wang
Non-cash compensation with production externalities and agency problems related to an agent’s consumption choice pp. 110-120: Pattarin Adithipyangkul

Stock option use by Australian IPOs pp. 1-22: Siewan Ren, Anna Wright and Anne Wyatt
The impact of IAS 39 on the risk-relevance of earnings volatility: Evidence from foreign banks cross-listed in the USA pp. 23-38: Rong-Ruey Duh, Audrey Wen-hsin Hsu and Paulo Alves
Family control and idiosyncratic volatility: Evidence from listed firms in Hong Kong pp. 39-52: Sidney Leung, Bin Srinidhi and Gerald Lobo

Disclosure, shareholder oversight and the pay–performance link pp. 47-64: Peter M. Clarkson, Julie Walker and Shannon Nicholls
Audit fees around dismissals and resignations: Additional evidence pp. 65-81: Paul A. Griffin and David Lont
Do political connections affect the role of independent audit committees and CEO Duality? Some evidence from Malaysian audit pricing pp. 82-98: Mark A. Bliss, Ferdinand A. Gul and Abdul Majid

The impact of IFRS adoption on the value relevance of book value and earnings pp. 1-17: Peter Clarkson, J. Douglas Hanna, Gordon D. Richardson and Rex Thompson
An empirical investigation of the effect of imputation credits on remittance of overseas dividends pp. 18-30: Ming-Chin Chen and Sanjay Gupta
Management earnings forecasts and the quality of analysts’ forecasts: The moderating effect of audit committees pp. 31-45: M.H. Carol Liu and Zili Zhuang

An accounting-based valuation approach to valuing corporate governance in Taiwan pp. 47-60: Shih-Cheng Lee and Chien-Ting Lin
The complementary relationship between financial and non-financial information in the biotechnology industry and the degree of investor sophistication pp. 61-76: Jeffrey L. Callen, Ilanit Gavious and Dan Segal
Does economic freedom fosters banks’ performance? Panel evidence from Malaysia pp. 77-91: Fadzlan Sufian and Muzafar Shah Habibullah
Board independence, board diligence and liquidity in Malaysia: A research note pp. 92-100: Yee-Boon Foo and Mazlina Mat Zain

Accounting rules? Stock buybacks and stock options: Additional evidence pp. 1-17: Paul A. Griffin and Ning Zhu
Forecast accuracy and stock recommendations pp. 18-33: Jason L. Hall and Paul B. Tacon
A comparison of alternative bankruptcy prediction models pp. 34-45: Yanrui Wu, C. Gaunt and S. Gray

A cross-country comparison of corporate governance and firm performance: Do financial structure and the legal system matter? pp. 61-79: Anne Anderson and Parveen P. Gupta
Litigation reform, accounting discretion, and the cost of equity pp. 80-94: Jeff P. Boone, Inder K. Khurana and K.K. Raman
Alternative explanations for the association between market values and stock-based compensation expenditure pp. 95-107: Zoltan Matolcsy, Suzanna Riddell and Anna Wright

Earnings surprise and sophisticated investor preferences in India pp. 1-19: Kaustav Sen
The impact of audit committee quality on financial reporting quality and audit fees pp. 20-33: Elizabeth A. Rainsbury, Michael Bradbury and Steven F. Cahan
Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium pp. 34-46: Bin Srinidhi, Chee Yeow Lim and Mahmud Hossain
What affects accounting conservatism: A corporate governance perspective pp. 47-59: Wuchun Chi, Chiawen Liu and Taychang Wang

The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study pp. 89-119: John Goodwin, Kamran Ahmed and Richard Heaney
Incremental Voluntary Disclosure on Corporate Websites, Determinants and Consequences pp. 120-155: Samir Trabelsi, Réal Labelle and Pascal Dumontier
Corporate Governance and Firm Performance in Iran pp. 156-172: Bita Mashayekhi and Mohammad S. Bazaz

The Role of Auditing in Buyer-Supplier Relations pp. 1-17: Hui Chen and Debra Jeter
Corporate Governance and Audit Fees: Evidence of Countervailing Relations pp. 18-49: Paul A. Griffin, David Lont and Yuan Sun
What Triggers Top Management Turnovers in China? pp. 50-87: Peter Cheng, Jack L. Li and Wilson H.S. Tong