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Content
December 2023, Volume 63, Issue 4
- 4729-4760 Labour marketisation level and corporate labour investment efficiency: Evidence from China
by Zhizhu Yuan & Ye Yang & Bai Liu - 4761-4777 Mandatory inclusive finance policy and small banks' operating performance: Evidence from China
by Dan Ma & Wenchun Wang - 4779-4803 More on the relationship between interdisciplinary accounting research and citation impact
by Lina Xu & Steven Dellaportas & Zhiqiang Yang & Jin Wang - 4805-4812 Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (Revised) Audit Evidence
by Yi (Dale) Fu & Noel Harding & David C. Hay & Mohammad Jahanzeb Khan & Tom Scott & Harj Singh & Sarka Stepankova & Nigar Sultana - 4813-4820 Comments of the AFAANZ Auditing and Assurance Standards Committee on the Proposed Standard on Assurance Engagements over GHG Emissions Disclosure
by David Hay & Noel Harding & Chris Gan & Irene Ge & Linh Ho & Dinithi Ranasinghe & Harj Singh & Nigar Sultana & Shan Zhou
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 - 4185-4217 CEO organizational identification and corporate innovation investment
by Dongying Du & Xiaojian Tang & Huaiming Wang & Joseph H. Zhang & Stephanie Tsui & Dongjie Lin - 4219-4244 Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE
by Paul J. Coram & Yi (Dale) Fu & Mukush Garg & Noel Harding & David C. Hay & Mohammad Jahanzeb Khan & Nora Muñoz‐Izquierdo & Ashna Prasad & Nigar Sultana & Jamie Tong
June 2022, Volume 62, Issue 2
- 2089-2129 Brain gain of analysts in China: foreign experiences and forecast accuracy
by Lihua Liu & Dongmin Kong & Wei Yang - 2131-2162 A study of interdisciplinary accounting research: analysing the diversity of cited references
by Lina Xu & Steven Dellaportas & Jin Wang - 2163-2202 CEO inside debt and the acquisition of private targets
by Gurmeet S. Bhabra & Harjeet S. Bhabra & Ashrafee T. Hossain - 2203-2235 On the resilience of Australian public universities: why our institutions may fail unless vice‐chancellors rethink broken commercial business models
by James Guthrie & Martina K Linnenluecke & Ann Martin‐Sardesai & Yun Shen & Tom Smith - 2237-2266 Positive tone and initial coin offering
by Shuyu Zhang & Walter Aerts & Dunli Zhang & Zishan Chen - 2267-2281 Disclosure regulation and incentive uncertainty
by Phillip C. Stocken - 2283-2312 Motivational appetites, cultural orientations and accounting students' learning
by Grace Ji & Grace Wong & Dennis Taylor & Dessalegn Mihret - 2313-2338 On the recent developments of mutual funds with fixed‐income holdings: a systematic review
by Abbas Hejri - 2339-2384 Audit pricing and corporate whistleblower governance: evidence from Australian financial firms
by Baban Eulaiwi & Ahmed Al‐Hadi & Lien Duong & Keira Clark & Grantley Taylor & Brian Perrin - 2385-2399 Hamada’s equation and the beta of debt under CAPM
by David Johnstone & Steve Tulig - 2401-2437 Accounting for waste management: a study of the reporting practices of the top listed Indian companies
by Ralph Adler & Mansi Mansi & Rakesh Pandey - 2439-2466 Motivating unrewarded task performance: The dual effects of incentives and an organisational value statement in a discretionary task setting
by Kazeem O. Akinyele & Vicky Arnold & Steve G. Sutton - 2467-2496 Aggregate accounting earnings, special items and growth in gross domestic product: evidence from Australia
by Lijuan Zhang & Neil Fargher - 2497-2542 Information asymmetry, regulatory inquiry, and company mergers and acquisitions: evidence from Shenzhen Stock Exchange comment letters
by Wanyi Chen & Ning Hu & Xiangfang Zhao - 2543-2578 Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour
by Wanyi Chen & Liguang Zhang & Pinyan Jiang & Fanli Meng & Qianyi Sun - 2579-2614 Can CEO equity‐based compensation limit investment‐related agency problems?
by Xin Qu & Majella Percy & Fang Hu & Jenny Stewart - 2615-2649 The sociology of compensation inequality in upper‐echelon positions: evidence from Australia
by Maryam Safari & Jacqueline Birt & Yi Xiang - 2651-2665 The ethics of climate change: a systematic literature review
by Damian J. Bridge - 2667-2686 The future of work: a systematic literature review
by Rebecca Mitchell & Yun Shen & Lan Snell - 2687-2724 The relationship between stock repurchase completion rates, firm reputation and financial reporting quality: a commitment‐trust theory perspective
by Avishek Bhandari & Joanna Golden & Kenton Walker & Joseph H. Zhang - 2725-2756 Is the SEC captured? Evidence from political connectedness and SEC enforcement actions
by Abdul‐Rahman Khokhar & Hesam Shahriari - 2757-2780 A study on the effect of joint supervision between auditors and sponsors: evidence from China
by Juewei Wang & Jenny Jing Wang & Steve Tulig & Weidong Zhang & Zeyu Li - 2781-2805 Implementation costs of IFRS 9 for non‐financial firms: evidence from China
by Xingtong Fang & Yuanyuan Guo & Beilei Mei & Jianfang Ye - 2807-2838 Is the extractive industries standard still fit for purpose?
by Corinne Cortese & Lee Moerman & Millicent Chang - 2839-2878 The impact of IFRS adoption on the value relevance of accounting information in Saudi Arabia
by Abdulrahman Alomair & Alan Farley & Helen Hong Yang - 2879-2904 Does IFRS and GRI adoption impact the understandability of corporate reports by Chinese listed companies?
by Yanqi Sun & Jenny Jing Wang & Kevin Tairan Huang