Contact information of Elsevier
Serial Information
Download restrictions: Full text for ScienceDirect subscribers only
Editor: Agnes C.S. Cheng
The email address of this editor does not seem to be valid any more. Please ask Agnes C.S. Cheng to have the entry updated or send us the correct address.
Editor: P. Clarkson
Editor: F.A. Gul
Editor: Zoltan Matolcsy
Editor: Dan Simunic
Editor: Ben Srinidhi
The email address of this editor does not seem to be valid any more. Please ask Ben Srinidhi to have the entry updated or send us the correct address.
Series handle: RePEc:eee:jocaae
ISSN: 1815-5669
Citations RSS feed: at CitEc
Impact factors
Access and download statisticsTop item:
Corrections
All material on this site has been provided by the respective publishers and authors. You can help
correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:jocaae. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-contemporary-accounting-and-economics .
Content
2019, Volume 15, Issue 2
- 167-185 Duration of equity overvaluation and managers’ choice to use aggressive underlying earnings disclosure and accrual-based earnings management: Australian evidence
by Yang, Yiru & Abeysekera, Indra
- 186-205 Independent and joint effects of audit partner tenure and non-audit fees on audit quality
by Singh, Abhijeet & Singh, Harjinder & Sultana, Nigar & Evans, John
- 206-223 The impact of the stapled security structure on the quality of financial disclosure: Evidence from Australian Real Estate Investment Trusts and Listed Infrastructure Funds
by Liang, Jian & Dong, Zhi
- 224-242 Market reaction to optimistic bias in the recommendations of chaebol-affiliated analysts
by Lim, Youngdeok & Kim, Hyungtae
- 243-266 A comparison of voluntary and mandated climate change-related disclosure
by Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep
2019, Volume 15, Issue 1
- 1-19 The impact of internal audit attributes on the effectiveness of internal control over operations and compliance
by Chang, Yu-Tzu & Chen, Hanchung & Cheng, Rainbow K. & Chi, Wuchun
- 20-35 Share-option based compensation expense, shareholder returns and financial crisis
by Alhaj-Ismail, Alaa & Adwan, Sami & Stittle, John
- 36-52 Does the large amount of information in corporate disclosures hinder or enhance price discovery in the capital market?
by Chung, Dennis Y. & Hrazdil, Karel & Novak, Jiri & Suwanyangyuan, Nattavut
- 53-68 Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan
by Kusano, Masaki & Sakuma, Yoshihiro
- 69-86 Different time, different tone: Company life cycle
by Bakarich, Kathleen M. & Hossain, Mahmud & Hossain, Mahmud & Weintrop, Joseph
- 87-104 The influence of powerful non-executive Chairs in Mergers and acquisitions
by Ghannam, Samir & Matolcsy, Zoltan P. & Spiropoulos, Helen & Thai, Nathan
- 105-117 The effect of the general anti-avoidance rule on corporate tax avoidance in China
by Leung, Sidney C.M. & Richardson, Grant & Taylor, Grantley
- 118-130 Short selling and financial reporting quality: Evidence from Chinese AH shares
by Jiang, Haiyan & Chen, Jun
2018, Volume 14, Issue 3
- 235-253 Product differentiation, market dynamics and the value relevance of trade payables: Evidence from UK listed firms
by Afrifa, Godfred Adjapong & Gyapong, Ernest & Monem, Reza M.
- 254-265 Mandatory Corporate Social Responsibility: The Indian experience
by Mukherjee, Abhishek & Bird, Ron & Duppati, Geeta
- 266-287 Internal control risk and audit fees: Evidence from China
by Ji, Xu-dong & Lu, Wei & Qu, Wen
- 288-306 Identifying lobbying strategies: An analysis of public responses to the Productivity Commission Inquiry into executive remuneration in Australia
by Beaumont, Stacey & Clarkson, Peter & Tutticci, Irene
- 307-320 Political patronage and analysts’ forecast precision
by Abdul Wahab, Effiezal Aswadi & How, Janice & Park, Jason & Verhoeven, Peter
- 321-334 The association between cost of debt and Hong Kong politically connected firms
by Bliss, Mark A. & Goodwin, John A. & Gul, Ferdinand A. & Wong, Anson
- 335-357 Wealth transfers in rights offerings and the protective instruments
by Lee, Chin-Chong & Poon, Wai-Ching
- 358-372 Fair value disclosures and crash risk
by Hsu, Audrey Wen-hsin & Pourjalali, Hamid & Song, Yi-Ju
- 373-385 Does IFRS make analysts more efficient in using fundamental information included in financial statements?
by Pathiranage, Nandana P.W. & Jubb, Christine A.
2018, Volume 14, Issue 2
- 143-163 Conditional conservatism and labor investment efficiency
by Ha, Joohyung & Feng, Mingming
- 164-178 Auditors’ going concern reporting accuracy during and after the global financial crisis
by Sanoran, Kanyarat (Lek)
- 179-196 Game changer? The impact of the VW emission-cheating scandal on the interrelation between large automakers’ equity and credit markets
by Griffin, Paul A. & Lont, David H.
- 197-215 Market reactions to auditor switches under regulatory consent and market driven regimes
by Ferguson, Andrew & Lam, Peter & Ma, Nelson
- 216-233 What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure?
by Moses, Olayinka & Houqe, Muhammad Nurul & van Zijl, Tony
2017, Volume 13, Issue 3
- 193-208 Market reaction to non-GAAP earnings around SEC regulation
by Bond, David & Czernkowski, Robert & Lee, Yong-Suk & Loyeung, Anna
- 209-224 Determinants and market valuation of the decision to audit or review: Evidence from Taiwan
by Lin, Hsiao-Lun & Yen, Ai-Ru
- 225-243 Are CSR activities associated with shareholder voting in director elections and say-on-pay votes?
by Cullinan, Charles P. & Mahoney, Lois & Roush, Pamela B.
- 244-262 Voluntary corporate social responsibility reporting and financial statement auditing in China
by Carey, Peter & Liu, Li & Qu, Wen
- 263-281 Non-financial disclosure and market-based firm performance: The initiation of financial inclusion
by Bose, Sudipta & Saha, Amitav & Khan, Habib Zaman & Islam, Shajul
- 282-303 Contractual features of CEO performance-vested equity compensation
by Gao, Zhan & Hwang, Yuhchang & Wu, Wan-Ting
- 304-321 Financial statement comparability and corporate cash holdings
by Habib, Ahsan & Monzur Hasan, Mostafa & Al-Hadi, Ahmed
- 322-337 Do corporate pension plans affect audit pricing?
by Chen, Yangyang & Ge, Rui & Zolotoy, Leon
2017, Volume 13, Issue 2
- 89-107 Gender diversity in corporate boards and continuous disclosure: Evidence from Australia
by Ahmed, Ammad & Monem, Reza M. & Delaney, Deborah & Ng, Chew
- 108-118 A research note: The informational benefits of CEO attendance-by-invitation at audit committee meetings
by Johnston, Joseph & Nowland, John
- 119-133 The understatement of large negative earnings news in managers’ annual guidance
by Hurwitz, Helen
- 134-147 Substantial doubt and the entropy of auditors’ going concern modifications
by Ittonen, Kim & Tronnes, Per C. & Wong, Leon
- 148-165 Boardroom gender diversity and stock liquidity: Evidence from Australia
by Ahmed, Ammad & Ali, Searat
- 166-178 Assessing social and environmental performance through narrative complexity in CSR reports
by Nazari, Jamal A. & Hrazdil, Karel & Mahmoudian, Fereshteh
- 179-191 A research note: Quality of financial inputs and management earnings forecast accuracy in Japan
by Muramiya, Katsuhiko & Takada, Tomomi
2017, Volume 13, Issue 1
- 1-19 Political connections, related party transactions, and auditor choice: Evidence from Indonesia
by Habib, Ahsan & Muhammadi, Abdul Haris & Jiang, Haiyan
- 20-36 Corporate life cycle, organizational financial resources and corporate social responsibility
by Hasan, Mostafa Monzur & Habib, Ahsan
- 37-51 The effect of ambiguity in an auditing standard on auditor independence: Evidence from nonaudit fees and SOX 404 opinions
by Li, Chan & Raman, K.K. & Sun, Lili & Wu, Da
- 52-68 The incentive effects of R&D tax credits: An empirical examination in an emerging economy
by Chen, Ming-Chin & Gupta, Sanjay
- 69-87 The CEO pay slice: Managerial power or efficient contracting? Some indirect evidence
by Bugeja, Martin & Matolcsy, Zoltan & Spiropoulos, Helen
2016, Volume 12, Issue 3
- 191-209 Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?
by Madah Marzuki, Marziana & Abdul Wahab, Effiezal Aswadi
- 210-222 Board gender diversity and sustainability reporting quality
by Al-Shaer, Habiba & Zaman, Mahbub
- 223-240 Earnings in firm valuation and their value relevance
by Clout, Victoria J. & Willett, Roger J.
- 241-256 The effects of the 2006 SEC executive compensation disclosure rules on managerial incentives
by Espahbodi, Reza & Liu, Nan & Westbrook, Amy
- 257-273 Analyst forecasts and stock price informativeness: Some international evidence on the role of audit quality
by Cheong, Chee Seng & Zurbruegg, Ralf
- 274-289 Corporate governance practices, self-dealings, and firm performance: Evidence from India
by Chauhan, Yogesh & Lakshmi, K. Rajya & Dey, Dipanjan Kumar
- 290-308 The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia
by Kabir, Humayun & Rahman, Asheq
2016, Volume 12, Issue 2
- 111-120 A research note: Are auditors unable to detect classification shifting or merely not willing to report it? Evidence from India
by Desai, Naman & Nagar, Neerav
- 121-140 Auditor client specific knowledge and internal control weakness: Some evidence on the role of auditor tenure and geographic distance
by Chen, Yangyang & Gul, Ferdinand A. & Truong, Cameron & Veeraraghavan, Madhu
- 141-158 Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China
by Richardson, Grant & Wang, Bei & Zhang, Xinmin
- 159-175 Corporate governance and CEO compensation in Indian firms
by Jaiswall, Sudhir Shiv Kumar & Bhattacharyya, Asish Kumar
- 176-190 The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis
by Morris, Richard D. & Kang, Helen & Jie, Jing
2016, Volume 12, Issue 1
- 1-14 Operating performance following corporate acquisitions: Does the organisational form of the target matter?
by Shams, Syed M.M. & Gunasekarage, Abeyratna
- 15-34 Corporate litigation and changes in CEO reputation: Guidance from U.S. Federal Court lawsuits
by Liu, Chelsea & Aharony, Joseph & Richardson, Grant & Yawson, Alfred
- 35-60 Organizational structure, agency costs, and accrual quality
by Hsu, Audrey Wen-hsin & Liu, Sophia Hsin-Tsai
- 61-72 The effect of commercial banks' internal control weaknesses on loan loss reserves and provisions
by Cho, Myojung & Chung, Kwang-Hyun
- 73-88 Economic consequences of changes in the lease accounting standard: Evidence from Japan
by Kusano, Masaki & Sakuma, Yoshihiro & Tsunogaya, Noriyuki
- 89-110 CEO confidence and stock returns
by Bharati, Rakesh & Doellman, Thomas & Fu, Xudong
2015, Volume 11, Issue 3
- 183-198 Accrual-based and real earnings management: An international comparison for investor protection
by Enomoto, Masahiro & Kimura, Fumihiko & Yamaguchi, Tomoyasu
- 199-214 Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses
by Abdul Majid, Jamaliah
- 215-230 Family firms, firm performance and political connections: Evidence from Bangladesh
by Muttakin, Mohammad Badrul & Monem, Reza M. & Khan, Arifur & Subramaniam, Nava
- 231-244 News announcement effects of compliance with section 404 of SOX: Evidence from non-accelerated filers
by Khedmati, Mehdi & Navissi, Farshid & Shams, Syed & Vinkler, Daniel
- 245-261 What drives the allocation of the purchase price to goodwill?
by Bugeja, Martin & Loyeung, Anna
- 262-279 Determinants of voluntary corporate governance disclosure: Evidence from Islamic banks in the Southeast Asian and the Gulf Cooperation Council regions
by Abdullah, Wan Amalina Wan & Percy, Majella & Stewart, Jenny
2015, Volume 11, Issue 2
- 89-103 An empirical comparison of the effect of XBRL on audit fees in the US and Japan
by Shan, Yuan George & Troshani, Indrit & Richardson, Grant
- 104-120 Analysts' earnings forecasts and technological conditions in the firm's investment environment
by Lambert, David & Matolcsy, Zoltan & Wyatt, Anne
- 121-137 Financial decisions by business groups in India: Is it “fair and square”?
by Basu, Debarati & Sen, Kaustav
- 138-147 Foreign investors' interests and corporate tax avoidance: Evidence from an emerging economy
by Salihu, Ibrahim Aramide & Annuar, Hairul Azlan & Sheikh Obid, Siti Normala
- 148-165 Managerial overconfidence and audit fees
by Duellman, Scott & Hurwitz, Helen & Sun, Yan
- 166-181 Is audit quality impacted by auditor relationships?
by Ball, Fiona & Tyler, Jonathan & Wells, Peter
2015, Volume 11, Issue 1
- 1-17 Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China
by Ji, Xu-dong & Lu, Wei & Qu, Wen
- 18-30 Voluntary corporate governance structure and financial distress: Evidence from Australia
by Miglani, Seema & Ahmed, Kamran & Henry, Darren
- 31-45 Fair value accounting for non-current assets and audit fees: Evidence from Australian companies
by Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang
- 46-60 Corporate life cycle and cost of equity capital
by Hasan, Mostafa Monzur & Hossain, Mahmud & Cheung, Adrian (Wai-Kong) & Habib, Ahsan
- 61-74 Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments?
by Chen, Jengfang & Duh, Rong-Ruey & Hsu, Audrey Wen-Hsin & Pan, Chien-Min
- 75-87 The SEC's elimination of 20-F reconciliation and information asymmetry
by Chen, Lucy Huajing & Deng, Saiying & Gupta, Parveen P. & Sami, Heibatollah
2014, Volume 10, Issue 3
- 161-175 China’s Securities reforms and IPO wealth loss
by Chalmers, Keryn & Haman, Janto & Qu, Wen
- 176-190 The behavioral basis of sell-side analysts’ herding
by Durand, Robert B. & Limkriangkrai, Manapon & Fung, Lucia
- 191-205 Does voluntary carbon disclosure reflect underlying carbon performance?
by Luo, Le & Tang, Qingliang
- 206-224 Japanese stock market reaction to announcements of news affecting auditors’ reputation: The case of the Olympus fraud
by Frendy, & Hu, Dan
- 225-247 Characteristics of non-audit services and financial restatements in Malaysia
by Abdul Wahab, Effiezal Aswadi & Gist, Willie E. & Nik Abdul Majid, Wan Zurina
- 248-261 Institutional incentives and earnings quality: The influence of government ownership in China
by Liu, Xiang & Saidi, Reza & Bazaz, Mohammad
- 262-276 Cross-listing as a Global Depository Receipt: The influence of emerging markets, regulation, and accounting regime
by Chugh, Shrutika & Fargher, Neil & Wright, Sue
- 277-295 Finance company failure in New Zealand during 2006–2009: Predictable failures?
by Douglas, Ella & Lont, David & Scott, Tom
2014, Volume 10, Issue 2
- 87-99 The value relevance of deferred tax attributed to asset revaluations
by Hanlon, Dean & Navissi, Farshid & Soepriyanto, Gatot
- 100-114 Group versus individual compensation schemes for senior executives and firm performance: Some evidence based on archival data
by Brown, Paul J & Matolcsy, Zoltan & Wells, Peter
- 115-129 A game of accounting numbers in asset pricing: Evidence from the privatization of state-owned enterprises
by Chen, Charles J.P. & Du, Jun & Su, Xijia
- 130-147 Incentive alignment through performance-focused shareholder proposals on management compensation
by Fortin, Steve & Subramaniam, Chandra & Wang, Xu (Frank) & Zhang, Sanjian (Bill)
- 148-159 The effects of harmonization and convergence with IFRS on the timeliness of earnings reported under Chinese GAAP
by Wu, Grace Shu-hsing & Li, Shu-hsing & Lin, Steve
2014, Volume 10, Issue 1
- 1-15 Incentives for corporate tax planning and reporting: Empirical evidence from Australia
by Taylor, Grantley & Richardson, Grant
- 16-31 Corporate board and board committee independence, firm performance, and family ownership concentration: An analysis based on Hong Kong firms
by Leung, Sidney & Richardson, Grant & Jaggi, Bikki
- 32-45 Corporate ownership, corporate governance reform and timeliness of earnings: Malaysian evidence
by Lim, Mable & How, Janice & Verhoeven, Peter
- 46-58 Predicting earnings in a poor information environment
by Wang, Weimin & (Frank) Wang, Xu
- 59-75 Non-compensation-related consultant service and CEO compensation
by Hsu, Audrey Wen-hsin & Shyu, Yi-Ru & Wang, Victoria Shao-Pin
- 76-85 Volatility and risk relevance of comprehensive income
by Khan, Shahwali & Bradbury, Michael E.
2013, Volume 9, Issue 2
- 123-135 Changes in the value relevance of accounting information over time: Evidence from the emerging market of China
by Lam, Kevin C.K. & Sami, Heibatollah & Zhou, Haiyan
- 136-150 Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms
by Richardson, Grant & Taylor, Grantley & Lanis, Roman
- 151-169 The global recognition strategy of blue chips of the Russian and Commonwealth of Independent States (CIS) markets
by Kim, Oksana
- 170-182 The effects on financial statements of the litigation cost rule in a civil action for negligence against the auditor
by Barnes, Paul
- 183-202 Effect of ownership, governance, and transparency on liquidity – Chilean evidence
by Gjerde, Tom & Mahenthiran, Sakthi & Cademartori, David
- 203-220 Weakened outside shareholder rights in dual-class firms and timely loss reporting
by Khurana, Inder K. & Raman, K.K. & Wang, Dechun
- 221-236 Information asymmetry of fair value accounting during the financial crisis
by Liao, Lin & Kang, Helen & Morris, Richard D. & Tang, Qingliang
- 237-254 Australia’s ‘two-strikes’ rule and the pay-performance link: Are shareholders judicious?
by Monem, Reza & Ng, Chew
2013, Volume 9, Issue 1
- 1-18 Deferred taxes, earnings management, and corporate governance: Malaysian evidence
by Kasipillai, Jeyapalan & Mahenthiran, Sakthi
- 19-32 Do investment in and the sourcing arrangement of the internal audit function affect audit delay?
by Wan-Hussin, Wan Nordin & Bamahros, Hasan Mohammed
- 33-49 Determinants of board structure: Evidence from Australia
by Monem, Reza M.
- 50-66 Voluntary disclosure practices by foreign firms cross-listed in the United States
by Hope, Ole-Kristian & Kang, Tony & Kim, Joung W.
- 67-82 Short-term debt maturity, monitoring and accruals-based earnings management
by Fung, Simon Y.K. & Goodwin, John
- 83-99 Corporate governance and risk management: The role of risk management and compensation committees
by Tao, Ngoc Bich & Hutchinson, Marion
- 100-121 Managerial risk-taking incentives and non-GAAP earnings disclosures
by Bansal, Naresh & Seetharaman, Ananth & Wang, Xu (Frank)
2012, Volume 8, Issue 2
- 53-63 Capital gains taxes and the market response to public announcements in an indexation-based tax regime
by Clinch, Greg & Odat, Mahmoud
- 64-77 The role of accounting conservatism in management forecast bias
by Sun, Yan & Xu, Weihong
- 78-91 The timing of changes in CEO compensation from cash bonus to equity-based compensation: Determinants and performance consequences
by Matolcsy, Zoltan & Shan, Yaowen & Seethamraju, Vinay
- 92-109 Dynamic internal control performance over financial reporting and external financing
by Shi, Wei & Wang, Rencheng
- 110-120 Non-cash compensation with production externalities and agency problems related to an agent’s consumption choice
by Adithipyangkul, Pattarin
2012, Volume 8, Issue 1
2011, Volume 7, Issue 2
2011, Volume 7, Issue 1
2010, Volume 6, Issue 2
- 47-60 An accounting-based valuation approach to valuing corporate governance in Taiwan
by Lee, Shih-Cheng & Lin, Chien-Ting
- 61-76 The complementary relationship between financial and non-financial information in the biotechnology industry and the degree of investor sophistication
by Callen, Jeffrey L. & Gavious, Ilanit & Segal, Dan
- 77-91 Does economic freedom fosters banks’ performance? Panel evidence from Malaysia
by Sufian, Fadzlan & Habibullah, Muzafar Shah
- 92-100 Board independence, board diligence and liquidity in Malaysia: A research note
by Foo, Yee-Boon & Zain, Mazlina Mat
2010, Volume 6, Issue 1
2009, Volume 5, Issue 2
- 61-79 A cross-country comparison of corporate governance and firm performance: Do financial structure and the legal system matter?
by Anderson, Anne & Gupta, Parveen P.
- 80-94 Litigation reform, accounting discretion, and the cost of equity
by Boone, Jeff P. & Khurana, Inder K. & Raman, K.K.
- 95-107 Alternative explanations for the association between market values and stock-based compensation expenditure
by Matolcsy, Zoltan & Riddell, Suzanna & Wright, Anna
2009, Volume 5, Issue 1
- 1-19 Earnings surprise and sophisticated investor preferences in India
by Sen, Kaustav
- 20-33 The impact of audit committee quality on financial reporting quality and audit fees
by Rainsbury, Elizabeth A. & Bradbury, Michael & Cahan, Steven F.
- 34-46 Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium
by Srinidhi, Bin & Lim, Chee Yeow & Hossain, Mahmud
- 47-59 What affects accounting conservatism: A corporate governance perspective
by Chi, Wuchun & Liu, Chiawen & Wang, Taychang
2008, Volume 4, Issue 2
2008, Volume 4, Issue 1
Printed from https://ideas.repec.org/s/eee/jocaae2.html
