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Accounting and Finance Association of Australia and New Zealand

Accounting and Finance

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Series handle: RePEc:bla:acctfi
ISSN: 0810-5391

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Content

June 2023, Volume 63, Issue S2

2719-2754 How do institutional investors influence accounting conservatism in China?
by Dan Zhang & Shiguang Ma & Xiaofei Pan
2755-2779 Mutual fund activism and corporate innovation: Evidence from China
by Bingrun Xu & Wenli Huang & Lu Li & Lei Lu
2781-2799 Digital financial inclusion and investment diversification: Evidence from China
by Xiaomeng Lu & Yali Lai & Yong Zhang
2801-2826 The impact of institutional investors on ESG: Evidence from China
by Jinchi Liu & Xiong Xiong & Ya Gao & Jin Zhang
2827-2845 Tail risk of coal futures in China's market
by Ze Shen & Minglu Wang & Qing Wan
2847-2874 Impact of share pledging by controlling shareholders on firm value in the context of China's tightened regulatory reforms
by Zili Su & Constantinos Alexiou
2875-2903 Green credit policy and corporate cash holdings: Evidence from China
by Weiping Li & Xiaoqi Chen & Tao Yuan

April 2023, Volume 63, Issue S1

797-815 The day‐of‐the‐month effect and the performance of the dollar cost averaging strategy: Evidence from China
by Xuejun Jin & Hongze Li & Bin Yu
817-841 The vanishing searches and audit fees: Evidence from Google's withdrawal from China
by Chunyu Zu
843-871 Do small businesses adjust their capital structure? Evidence from the global financial crisis in Japan
by Daisuke Tsuruta
873-905 CEO facial structure and stock price crash risk
by Zunxin Zheng & Donghui Li & Tingyong Zhong & Tian Wang & Ling He
907-952 Climate change disclosure and the information environment in the initial public offering market
by Jerry W. Chen & Eunice S. Khoo & Zihang Peng
953-973 An evaluation of the impacts of the adoption of IFRS 15 Revenue from Contracts with Customers
by Sebastian Onie & Le Ma & Helen Spiropoulos & Peter Wells
975-1028 CEO incentive compensation and stock price momentum
by Jian Wang & Yanhuang Huang & Hongrui Feng & Xingjian Li & Shu Yan
1029-1068 Sampling error and the joint estimation of imputation credit value and cash dividend value
by Damien Cannavan & Stephen Gray & Jason Hall
1069-1100 CEO cultural background and corporate cash holdings
by Fai Lim Loi & Jean Jinghan Chen & Zhuo Qiao
1101-1120 State‐owned capital and corporate social responsibility of private‐holding companies: evidence from China
by Tao Zhang & Lishi Gu & Jenny Jing Wang
1121-1135 Market sentiment to COVID‐19 and the Chinese stock market
by Liao Xu & Jilong Chen & Hao Xu
1137-1156 Earnings manipulation and similarity of annual report disclosure: Evidence from China
by Yonghai Wang & Qingyun Ye & Jenny Jing Wang & Yunqian Wang
1157-1186 The impact of CSR performance and CSR disclosure readability on investors’ earnings estimates
by Jingyu Gao & F.G.H. (Frank) Hartmann & Min Zhang & Yasheng Chen
1187-1221 Empirical analysis of the relationship between labour cost stickiness and labour reforms in Spain
by Josep Mª. Argilés‐Bosch & Josep Garcia‐Blandón & Diego Ravenda
1223-1247 Corporate reputation and hedging activities
by Zero Deng & J. Jimmy Yang
1249-1283 Director expertise and co‐option in industry superannuation funds?
by Jin Sug Yang & Anna Bedford & Martin Bugeja
1285-1320 How is illiquidity priced in the Chinese stock market?
by Jun Liu & Kai Wu & Fuwei Jiang & Zhiqi Shen
1321-1349 How does corporate social responsibility have influence on firms' access to trade credit
by Yufen Wei & Qigui Liu & Jinbo Luo
1351-1380 Does short sales deregulation affect qualitative information disclosure?
by Jie He & Kam C. Chan
1381-1415 Corporate green innovation and stock liquidity in China
by Zhongfei Chen & Yu Xiao & Kangqi Jiang
1417-1445 Exchange‐traded fund ownership and underlying stock mispricing
by Joey W. Yang & Lewis May & John Gould
1447-1475 Segmented financial risk tolerances within the standardised initial public offering regulatory environment of the Australian Securities Exchange
by Kylie J. Gilbey & Sharon Purchase
1477-1502 Economic policy uncertainty, corporate investment decisions and stock price crash risk: Evidence from China
by Zhongbo Jing & Shiyu Lu & Yang Zhao & Jun Zhou
1503-1532 Social media information dissemination and corporate bad news hoarding
by Feng He & Yaqian Feng & Lingbing Feng
1533-1570 Does reputation matter? Evidence on spatial competition in China's bond market
by Xing Liu & Lingxuan Yang & Yu Liu
1571-1598 The link between formality and procedural fairness: The influences of precision, sensitivity and role clarity
by Kelly K. Wang & Maria Cadiz Dyball & Andy Wang
1599-1631 Workforce diversity and financial statement readability
by Leye Li & Louise Yi Lu & Yi Wang & Yangxin Yu

September 2023, Volume 63, Issue 3

2907-2933 Love thy neighbour: Evidence from capital structure decisions
by Chien Chi Chu & Xiu‐Fen Su & Yu‐En Lin & Akihiro Omura & Bin Li & Adrian Wai‐Kong Cheung
2935-2963 Litigating crashes? Insights from security class actions
by Huilin Zhang & Xiaoran Ni & Qi Jin
2965-2983 Do risk exposures explain accounting anomalies? A new testing method
by Zihang Peng
2985-3010 What firm risk factors drive bank loan pricing and other terms? Evidence from China
by Hongmin Jin & Lu Wang & Zuoping Xiao & Hung‐Gay Fung
3011-3041 Messages in online stock forums and stock price synchronicity: Evidence from China
by Can Huang & Yuqiang Cao & Meiting Lu & Yaowen Shan & Yizhou Zhang
3043-3075 Private family firms, generations and bank debt
by Nieves Lidia Díaz‐Díaz & Pedro J. García‐Teruel & Pedro Martínez‐Solano
3077-3094 Does corporate social responsibility protect shareholder value from the shock of COVID‐19? Evidence from China
by Danni Chen & Xue Chen & Huiying Sun
3095-3123 Firm culture and internal control system
by Margaret A. Abernethy & Wei Li & Yunyan Zhang & Hanzhong Shi
3125-3145 Too transparent for signalling? A global analysis of bond issues by property companies
by Marc Berninger & Paul Bossong & Dirk Schiereck & Marcel Steinhardt
3147-3171 The rise of robots and the fall of cost stickiness: Evidence from Chinese manufacturers
by Wanjiao Jia & Ting Yang & Xin Zhang
3173-3192 Effective teaching, student engagement and student satisfaction during the Covid‐19 pandemic: Evidence from business students' qualitative survey evaluations
by Meredith Tharapos & Konrad Peszynski & Kwok Hung Lau & Margaret Heffernan & Gillian Vesty & Aida Ghalebeigi
3193-3215 The influence of partners' known preferences on auditors' sceptical judgements: The moderating role of perceived social influence pressure
by Sammy Xiaoyan Ying & Chris Patel & Aeson Luiz Dela Cruz
3217-3252 Non‐GAAP earnings reporting following going‐concern opinions
by Ting Zhang & So Yean Kwack & Yi Si & Gaoliang Tian
3253-3296 Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances
by Habib Mahama & Zhichao (Alex) Wang
3297-3323 Short selling and the independence of business‐related analysts: Evidence from an emerging market
by Lei Chen & Zhi Jin & Xue Yang
3325-3349 Investor reactions to key audit matters: Financial and non‐financial contexts
by Hien Hoang & Robyn Moroney & Soon‐Yeow Phang & Xinning Xiao
3351-3386 Detecting overproduction: Evidence from inventory write‐down
by Fernando Comiran & Subprasiri Siriviriyakul
3387-3418 Corporate codes of ethics and cash holdings: International evidence
by Giorgio Gotti & Tony Kang & Michael C. Wolfe & Yong Keun Yoo
3419-3454 Enhancing bank transparency: Financial reporting quality, fraudulent peers and social capital
by Marco Maria Mattei & Petya Platikanova
3455-3486 Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China
by Md Jahidur Rahman & Hongtao Zhu
3487-3517 Awe culture and corporate social responsibility: Evidence from China
by Chao Yan & Jiaxin Wang & Zhi Wang & Kam C. Chan
3519-3551 Who pays attention to sustainability reports and why? Evidence from Google search activity
by Patrick J. Ferguson & Jane Hronsky & Matt Pinnuck
3553-3583 High‐temperature exposure risk, corporate performance and pricing efficiency of the stock market
by Guojin Chen & Wenpeng Chen & Jiaqi Wang & Xiangqin Zhao
3585-3607 How important are semi‐annual earnings announcements? An information event perspective
by Stephen Taylor & Alex Tong
3609-3641 The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles
by Shawn Ho & Baljit K. Sidhu & Fan Yang
3643-3674 The impact of board ethnic diversity on executive pay‐to‐performance sensitivity: Australian evidence
by Truc (Peter) Do
3675-3707 Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality
by Masoud Azizkhani & Sarowar Hossain & Mai Nguyen
3709-3735 Stock market reactions to US Consumer Product Safety Commission enforcement actions
by Rashid Ameer & Radiah Othman

June 2023, Volume 63, Issue 2

1635-1669 The impact of tax enforcement on corporate investment efficiency: evidence from the tax administration information system
by Liguang Zhang & Wanyi Chen & Liao Peng
1671-1707 Meta‐analysis of the impact of financial constraints on firm performance
by Fatematuz Tamanna Ahamed & Muhammad Nurul Houqe & Tony van Zijl
1709-1737 The effect of capital and labour distortion on innovation
by Yidan Liang
1739-1758 Pandemic risk disclosure in integrated reports: after COVID‐19 is hindsight 2020?
by Roslyn Roberts & Daun Jang & Grace Mubako
1759-1784 Capital and labour distortion in China: a systematic literature review using HistCite
by Yidan Liang
1785-1819 Corporate social responsibility and litigation risk: Evidence from securities class action lawsuits
by Atreya Chakraborty & Lucia S. Gao & Prianka Musa
1821-1850 Determinants and consequences of student satisfaction in Australian Universities: Evidence from QILT Surveys
by Kumar Biswas & Sudipta Bose & Millicent Chang & Syed Shams
1851-1884 Financial controller turnover: An early warning sign of deteriorating financial reporting quality
by Junwei Lu & Yaoyao Liu & Sudha Krishnan & Xiaoou Yu
1885-1918 The association between quarter length, forecast errors, and firms’ voluntary disclosures
by Stephen A. Hillegeist & James P. Kavourakis & Matthew Pinnuck
1919-1952 Local social environment and the speed of leverage adjustment
by Tongxia Li & Chun Lu
1953-1981 Longitudinal accounting comparability and bond credit spreads: Evidence from China
by Shijiao Cao & Jianqiong Wang
1983-2012 Do more able managers provide better non‐GAAP earnings?
by Robert Kim
2013-2034 Auditors’ scepticism in response to audit committee oversight behaviour
by Sanaz Aghazadeh & Yoon Ju Kang & Marietta Peytcheva
2035-2079 Customer concentration, leverage adjustments, and firm value
by Obaid Ur Rehman & Xiaoxing Liu & Kai Wu & Junfeng Li
2081-2108 CEO overconfidence and the tone of press release
by Rong Gong
2109-2143 Toxic chemical releases and idiosyncratic return volatility: A prospect theory perspective
by Stephen Bahadar & Muhammad Nadeem & Rashid Zaman
2145-2185 Earnings communication conferences and post‐earnings‐announcement drift: Evidence from China
by Baochen Yang & Yifang Liu & Yunpeng Su
2187-2243 12 years of integrated reporting: A review of research
by Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey
2245-2271 The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour
by Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su
2273-2294 Revenue growth in not‐for‐profit organisations: The effects of interactive and diagnostic controls and organisational culture
by Lu Jiao & Graeme Harrison & Jinhua Chen
2295-2345 Being private, Big 4 auditors, and debt raising
by Wen Hua Sharpe & Peter Carey & Hong Feng Zhang
2347-2381 Difference of opinion among investors versus analysts
by Zhiqi Cao & Wenfeng Wu
2383-2420 Former auditors on the audit committee and earnings management: Evidence from African banks
by Yosra Mnif & Imen Slimi
2421-2440 Understanding short‐term price pressure from index reconstitutions: Evidence from the CSI 300
by Gang Chu & John W. Goodell & Xiao Li & Yongjie Zhang
2441-2471 Securities class actions and conditional conservatism: Evidence from two legal events
by Xiaomeng Chen & Meiting Lu & Yaowen Shan & Yizhou Zhang
2473-2502 Cross‐country diversity and non‐IFRS financial performance measures
by Greg Clinch & Ann Tarca & Marvin Wee
2503-2555 Diffusion of integrated reporting, insights and potential avenues for future research
by Amir Hossain & Sudipta Bose & Abul Shamsuddin
2557-2595 The effect of non‐financial performance measures, organisational politics and political skill on job performance: Evidence from China
by Vincent K. Chong & Isabel Z. Wang & Gary S. Monroe & Liam Strike & Feida (Frank) Zhang
2597-2619 Does information asymmetry predict audit fees?
by Alex Frino & Riccardo Palumbo & Pierangelo Rosati
2621-2652 The ASC 606 standard, revenue informativeness, and analysts forecast quality
by Jie Hao & Viet Tuan Pham
2653-2675 Disclosure of liquidity and cash flow statements by Australian superannuation funds before Covid‐19
by Pamela Kent & Richard Kent & Robyn McCormack & Julie‐Anne Tarr
2677-2715 Capital market liberalisation and voluntary corporate social responsibility disclosure: Evidence from a quasi‐natural experiment in China
by Lin Liao & Yukun Pan & Daifei (Troy) Yao

March 2023, Volume 63, Issue 1

3-45 Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance
by Ahsan Habib & Mabel D' Costa & Ahmed Khamis Al‐Hadi
47-76 Indigenous sustainable finance as a research field: A systematic literature review on indigenising ESG, sustainability and indigenous community practices
by Andre Poyser & Dan Daugaard
77-108 How do firms learn? Evidence from corporate cash holdings during the COVID‐19 pandemic
by Bishal BC & Thuy Simpson
109-140 Economic Value Added in performance measurement: A simulation approach and empirical evidence
by Yuanzhan Chen & Zhuo Jin & Bo Qin
141-160 The greening effects of regional innovation symbiosis – Evidence from Chinese listed firms
by Haiyue Liu & Cangyu Wang & Qin Zhang & Changyi Zhao & Jie Jiang
161-198 Reverse innovation and firm value in emerging markets: Evidence from China
by Fangfang Hou & Congshan Li
199-227 How does mandatory CSR reporting affect supply chain? A new perspective from suppliers
by Qinlin Zhong & Fuxiu Jiang & Dan Li & Chun Yuan
229-245 Perceptions and experiences of career success among aspiring and early career accountants and the role of organisational support
by Denise Jackson & Julia Richardson & Grant Michelson & Rahat Munir
247-275 Impact of product market competition on real activity manipulation: Moderating role of managerial ability
by Pallab Kumar Biswas & Dinithi Ranasinghe & Eric K. M. Tan
277-316 Shorting costs and profitability of long–short strategies
by Dongcheol Kim & Byeung‐Joo Lee
317-351 Do foreign institutional investors monitor opportunistic managerial behaviour? Evidence from real earnings management
by Xiaolong Gu & Zhe An & Chen Chen & Donghui Li
353-401 The use of digital footprints in the US mortgage market
by D Dulani Jayasuriya & Mohamed Ayaz & Michael Williams
403-425 Developing critical thinking: An examination of contemporary practices in accounting
by Elisabeth Sinnewe & Daifei (Troy) Yao & Laura De Zwaan
427-450 Fixed investment or financial assets investment: Evidence from political uncertainty in China
by Chengxue Yao & Fan Jiang & Liang Guo
451-483 Financial openness and profitability premium: Causal evidence from the Shanghai‐Hong Kong Stock Connect
by Fuwei Jiang & Fujing Jin & Kejia Zhang
485-505 Timing the factor zoo via deep learning: Evidence from China
by Tian Ma & Cunfei Liao & Fuwei Jiang
507-536 Did quantitative easing reduce the borrowing costs of firms? The risk‐taking channel
by Gang Wang & Yi Shen
537-554 Dodd–Frank's impact on community‐bank investment models: A Bayesian structural time series analysis
by Yen Teik Lee & Gary L. Caton & Edward N. Gamble & Francis Kerins
555-574 Speculative trading preferences of retail investor birth cohorts
by Grace Lepone & Joakim Westerholm & Danika Wright
575-629 Does common auditor have an impact on corporate tax avoidance? An investigation from the supply chain perspective
by Zhiying Hu & Haiyan Yang & Yuyu Zhang & Jenny Jing Wang
631-655 Grabbing hand or financial constraint mitigation effect? A reexamination of the relationship between institutional development and cash holdings
by Xiang Zhang & Zongyi Zhang & Han Zhou
657-690 Corporate carbon assurance and the quality of carbon disclosure
by Le Luo & Qingliang Tang & Hanlu Fan & Jamie Ayers
691-717 Dividend imputation taxes and the curious case of a price premium between BHP and Billiton American depositary receipts
by Hansi Hu & Terry Walter
719-767 Forecasting models for the Chinese macroeconomy in a data‐rich environment: Evidence from large dimensional approximate factor models with mixed‐frequency data
by Qin Zhang & He Ni & Hao Xu
769-793 Non‐executive directorship importance and takeover hostility: Australian evidence
by Chistopher Day & Martin Bugeja & Helen Spiropoulos & Zoltan Matolcsy

April 2022, Volume 62, Issue S1

1015-1063 The governance role of institutional investors in management compensation: evidence from China
by Song Zhu & Haijie Huang & William Bradford
1065-1105 Corporate vote trading in Australia
by Tongxia Li & Tze Chuan ‘Chewie’ Ang
1107-1141 Media coverage of industry and the cross‐section of stock returns
by Tao Huang & Xueyong Zhang
1143-1188 Local versus foreign analysts' forecast accuracy: does herding matter?
by Young‐Soo Choi & Svetlana Mira & Nicholas Taylor
1189-1229 Learning‐by‐doing: the experience effect in mergers and acquisitions
by Chen Cai & Huimin Li & Haigang Zhou
1231-1272 Institutional ownership and liquidity commonality: evidence from Australia
by Reza Bradrania & Robert Elliott & Winston Wu
1273-1306 Auditors’ propensity and accuracy in issuing going‐concern modified audit opinions for charities
by Yitang (Jenny) Yang & Roger Simnett & Elizabeth Carson
1307-1338 The use of case studies in developing students’ understanding of the concept ‘material misstatement’
by Prerana Agrawal & Jacqueline Birt & Lyndie Bayne & Nikki Schonfeldt
1339-1379 A timing momentum strategy
by Chaonan Lin & Nien‐Tzu Yang & Robin K. Chou & Kuan‐Cheng Ko
1381-1420 Preparers’ perceptions of integrated reporting: a global study of integrated reporting adopters
by Mitali Panchal Arora & Sumit Lodhia & Gerard William Stone
1421-1460 External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award‐winning events
by Leye Li & Louise Yi Lu & Dongyue Wang
1461-1493 Unintended benefits of mandatory dividend regulations on investment efficiency: evidence from China
by Raymond Siu Yeung Chan & Lyu Fan & Byron Y. Song
1495-1533 Opportunistic timing of management earnings forecasts during the COVID‐19 crisis in China
by Hanwen Chen & Siyi Liu & Xin Liu & Jiani Wang
1535-1565 Global equity fund performance adjusted for equity and currency factors
by David R. Gallagher & Graham Harman & Camille H. Schmidt & Geoffrey J. Warren
1567-1598 An integrated theory of the firm approach to environmental, social and governance performance
by Danny Zhao‐Xiang Huang
1599-1635 Does just‐in‐time adoption have an impact on corporate innovation: evidence from China
by Ziyang Li & Qianwei Ying & Wu Yan & Chenjun Fan
1637-1674 Cognitive functioning, financial literacy, and judgment in older age
by Paul Gerrans & Anthony Asher & Joanne Kaa Earl
1675-1714 The foreign experience and investment performance of venture capitalists
by Lin Zhang & Xueyong Zhang
1715-1760 Do auditors price litigious tone?
by Muhammad Farhan Malik & Yuan George Shan & Jamie Yixing Tong
1761-1817 Product market fluidity and religious constraints: evidence from the US market
by Zaheer Anwer & Shamsher Mohamad & Wajahat Azmi & Akram Shavkatovich Hasanov
1819-1850 Long‐term financing effects of Chinese non‐SOEs Belt and Road OFDI
by Ling Huang & Haiyue Liu & Jack Hou & Fulong Xiao
1851-1886 The effect of members on charities’ annual reporting: evidence from companies limited by guarantee in Australia
by Elka Johansson & Peter Carey & George Tanewski & Iliyas Yusoff
1887-1923 Does short‐selling affect mutual fund shareholdings? Evidence from China
by Xufeng Liu & Die Wan
1925-1955 Stock market liberalisation and corporate cash holdings: evidence from China
by Jianqiao Huang & Yunsen Chen & Xin Dai & Xiaoran Ni
1957-1981 The use and usefulness of equity accounting
by Michael E. Bradbury & Laura Mehnaz & Tom Scott
1983-2010 Environmental, social and governance factors and assessing firm value: valuation, signalling and stakeholder perspectives
by Danny Zhao‐Xiang Huang
2011-2056 Corporate innovation and future earnings: does early patent disclosure matter?
by James M. Plečnik & Leo L. Yang & Joseph H. Zhang
2057-2084 Banking structure change and corporate innovation: evidence from Chinese city‐branch data
by Fu Xin & Jie Zhang & Yue Guo & Shangkun Liang

December 2022, Volume 62, Issue 5

4631-4661 Financial statement comparability and audit pricing
by Jinghui Sun & Liuchuang Li & Baolei Qi
4663-4693 Internal capital allocation in IPOs and corporate innovation: The moderating role of political connections
by Jinghua Tang & Qigui Liu
4695-4726 Initial public offering, corporate innovation and total factor productivity: Evidence from China
by Yizhong Wang & Linying Lv & Shanqiao Xia
4727-4753 Analysts' knowledge structure and performance
by Sheng Cao & Shuang Xue & Hongjun Zhu
4755-4782 Why do bank‐affiliated mutual funds perform better in China?
by Haoyue Zhang & Dayong Lv & Wenfeng Wu
4783-4806 How does economic policy uncertainty affect the relationship between household debt and consumption?
by Xuejun Jin & Xue Zhou & Xiaolan Yang
4807-4830 The rise of market power and firms' investment: Evidence from China
by Bowen Zheng & Mengjie Zhang & Xuefang Zhang
4831-4848 Share pledge risk and government bailout fund
by Xin Hong & Yang Hu & Wanting Zhang
4849-4884 Tax incentive and firm investment: Evidence from the Income Tax Revenue Sharing Reform in China
by Hongsheng Fang & Yunqing Su & Weijun Lu
4885-4917 The effect of daily price limits on stock liquidity: Evidence from the Chinese stock market
by Hao Li & Zhisheng Li

December 2022, Volume 62, Issue 4

4247-4278 Cost stickiness and stock price crash risk
by Ahsan Habib & Mabel D Costa
4279-4344 Real earnings management: A review of the international literature
by Ahsan Habib & Dinithi Ranasinghe & Julia Yonghua Wu & Pallab Kumar Biswas & Fawad Ahmad
4345-4358 Residuals from two‐step research designs
by Andrew B. Jackson
4359-4380 Property price dynamics and asymmetric effects of economic policy uncertainty: New evidence from the Australian capital cities
by IKM Mokhtarul Wadud & Omar H. M. N. Bashar & Huson Joher Ali Ahmed & William Dimovski
4381-4421 Fintech business and firm access to bank loans
by Lei Xu & Qian Liu & Bin Li & Chen Ma
4423-4451 Carbon controls in a New Zealand electricity utility: An application of theoretical triangulation
by Binh Bui & Carolyn Fowler
4453-4483 A review and synthesis of contemporary sustainability accounting research and the development of a research agenda
by Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen
4485-4521 Accounting and social capital: A review and reflections on future research opportunities
by Charl de Villiers & Matteo La Torre & Vida Botes
4523-4568 Corporate social responsibility: A review of empirical research using Thomson Reuters Asset4 data
by Charl de Villiers & Jing Jia & Zhongtian Li
4569-4586 Collaborative inter‐organisational relationships and management control change
by Sharlene Biswas & Chris Akroyd
4587-4614 The mediating role of accounting controls between supervisors' empowering leadership style and subordinates' creativity and goal productivity
by Christina Boedker & Kar Ming Chong
4615-4627 Matters of concern and engaged research
by Wai Fong Chua

September 2022, Volume 62, Issue 3

3069-3071 Vale Emeritus Professor Francis (Frank) James Finn
by Tim Brailsford & Robert Faff & Allan Hodgson & Bob Officer
3073-3106 The unintended consequence of financial statement comparability: evidence from managerial learning practices
by Jianghua Shen & Lingmin Xie & Zhimin Xie
3107-3145 Stock market liquidity and traditional sources of bank business
by Ama Samarasinghe & Katherine Uylangco
3147-3188 The revival of zero‐based budgeting: drivers and consequences of firm‐level adoptions
by Rodney Coyte & Martin Messner & Shan Zhou
3189-3238 We are advertis’d by our loving friends: CEO‐connected directors
by Junho Park
3239-3283 Scorecards, gateways and rankings: remuneration and conduct in financial services
by Elizabeth Sheedy & Le Zhang & Dominik Steffan
3285-3318 ASX small firm/microcap listings: the IPO ‘Pop’ and two decades of subsequent returns
by Kylie Gilbey & Terry Marsh & Sharon Purchase
3319-3363 Geographic strategies in mergers and acquisitions by financial institutions
by Jennifer Brodmann & Charles Armah Danso & Thanh Ngo
3365-3395 Does corruption shape firm centralisation? Evidence from state‐owned enterprises in China
by Dongmin Kong & Ling Zhu & Ni Qin
3397-3439 Drought risk and capital structure dynamics
by Thao Nguyen & Min Bai & Greg Hou & Cameron Truong
3441-3474 Economic uncertainty and Australian stock returns
by Xiaoyue Chen & Bin Li & Andrew C. Worthington
3475-3511 Female executive leadership and corporate social responsibility
by Soonchul Hyun & Jong Min Kim & Jeongsoo Han & Mark Anderson
3513-3562 Short‐selling pressure and year‐over‐year MD&A modifications
by Johan Maharjan & Seung Won Lee
3563-3607 An investigation of CEO characteristics on firm performance
by Yun Shen & Damien Wallace & Krishna Reddy & Vikash Ramiah
3609-3644 The impact of air pollution on financial reporting quality: evidence from China
by Nan Hu & Xingnan Xue & Ling Liu
3645-3675 Have existing theories explained the accrual anomaly? An evaluation based on the decomposition method
by Zhi‐an Hu & Zhuo Huang & Dawei Lin & Zhimin Qiu
3677-3709 CEO inside debt holdings and trade credit
by Mostafa Monzur Hasan & Ashrafee T. Hossain & Takdir Hossain
3711-3759 Board busyness and corporate payout: are all busy directors the same?
by Bradley Benson & Travis Davidson & Hui James & Hongxia Wang
3761-3790 Attracting accounting and finance graduate talent – beyond the Big Four
by Denise Jackson & Julia Richardson & Grant Michelson & Rahat Munir
3791-3836 Signalling long‐term focus through textual emphasis on innovation: are firms putting their money where their mouth is?
by Luminita Enache & Hila Fogel‐Yaari & Heather Li
3837-3873 Proprietary costs and the choice of hard and soft greenhouse gas emissions’ disclosure
by Janice Hollindale & Pamela Kent & Xin Qu
3875-3911 Supply chain disclosure: stakeholder preferences versus current practice in Australia
by Lyndie Bayne & Juliana Ng & Marvin Wee
3913-3950 The impact of cost stickiness on financial reporting: evidence from income smoothing
by Sven Hartlieb & Thomas R. Loy
3951-3985 How well do analysts really understand asymmetric cost behaviour?
by Minzhi Wu & Mark Wilson
3987-4011 Are investments in material corporate social responsibility issues a key driver of financial performance?
by Guillermo Badía & Fernando Gómez‐Bezares & Luis Ferruz
4013-4039 CFOs’ audit experience and corporate disclosure quality: evidence from China
by Piao Li & Chang Song & Jenny Jing Wang & Hongrui Zheng
4041-4077 Quality of performance metrics, informal peer monitoring and goal commitment
by Jacobo Gomez‐Conde & Ernesto Lopez‐Valeiras & Ricardo Malagueño & José Carlos Tiomatsu Oyadomari
4079-4108 Understanding the concept of subjectivity in performance evaluation and its effects on perceived procedural justice across contexts
by Thuy‐Van Tran & Janne Järvinen
4109-4156 Does female participation in strategic decision‐making roles matter for corporate social responsibility performance?
by Sudipta Bose & Sarowar Hossain & Abdus Sobhan & Karen Handley
4157-4183 Equity incentive plans and R&D investment manipulation: evidence from China
by Weidong Zhang & Pengbo Hu & Jenny J. Wang & Zeyu Li & Hongrui Zheng & Xue Gao

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