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Content
2025, Volume 57, Issue 2
- S0890838924000842 Dynamics of carbon risk, cost of debt and leverage adjustments
by Cumming, Douglas & Duppati, Geeta & Fernando, Ruwani & Singh, Shivendu Pratap & Tiwari, Aviral Kumar
- S0890838924002208 Carbon accounting for the translation of net-zero targets into business operations
by Carrión, Elena & Larrinaga, Carlos & Rigling Gallagher, Deborah
- S0890838924002336 Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness
by Fan, Hanlu & Zhao, Keyi
- S0890838924002713 The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth
by Li, Jingduan & Peng, Xuhui & Zhang, Huan
- S0890838925000447 Managing the shift from voluntary to mandatory climate disclosure: The role of carbon accounting
by Amel-Zadeh, Amir & Tang, Qingliang
- S089083892400132X The effects of extreme high temperature spells on financial performance
by Griffin, Paul A. & Lont, David H. & Lubberink, Martien J.P.
2025, Volume 57, Issue 1
- S0890838925000022 Reprint of: The hidden cost of organisation capital: Evidence from trade credit
by Khoo, Joye & Cheung, Adrian (Wai Kong)
- S0890838925000034 Reprint of: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors
by Johansson-Berg, Tobias & Johed, Gustav & Carrington, Thomas
- S0890838925000046 Reprint of: Key audit matters disclosures and informed traders
by Rezaee, Zabihollah & Homayoun, Saeid
- S0890838925000058 Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk
by Lee, Sang Mook & Park, Jong Chool & Song, Hakjoon
- S0890838925000071 Reprint of: Nineteenth century audit reports: Evolution from free-form to standardised wording
by Brennan, Niamh M. & Power, Sean Bradley
- S0890838925000083 Reprint of: Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU
by de Villiers, Charl & Dumay, John & Farneti, Federica & Jia, Jing & Li, Zhongtian
- S0890838925000095 Reprint of: Heterogeneity in the integration of ESG measures in executive compensation: Determinants, contracting details and outcomes
by Hou, Shilin & Shen, Jianfeng & Yu, Chuan & Zhou, Shan
- S0890838925000101 Reprint of: The use of machine learning algorithms to predict financial statement fraud
by Lokanan, Mark & Sharma, Satish
- S0890838925000113 Reprint of: Audit committee member busyness and risk factor disclosure
by Bailey, Cristina & Filzen, Joshua J.
- S0890838925000125 Reprint of: Third-party auditor liability risk and trade credit policies
by Kyiu, Anthony & Tawiah, Bernard & Boasiako, Kwabena Antwi & Adasi Manu, Sylvester
- S0890838925000137 Reprint of: Ex-ante expected changes in ESG and future stock returns based on machine learning
by Zhu, Hongtao & Rahman, Md Jahidur
- S0890838925000149 Reprint of: Corporate culture and carbon emission performance
by Hasan, Mostafa Monzur & Bhuiyan, Md Borhan Uddin & Taylor, Grantley
- S0890838925000150 Reprint of: Mimicking crypto portfolios in sustainable investment
by Yu, Mengxia & Xu, Ke & Zheng, Xinwei
- S0890838925000162 Reprint of: Political uncertainty, corporate social responsibility, and firm performance
by Hu, Yi & Yin, Chao
- S089083892500006X Reprint of: Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms
by Chen, Xiaoqi & Li, Maoliang & Obiri-Yeboah, Emmanuel & Wu, Qiang
2024, Volume 56, Issue 6
- S0890838923001221 CEO equity incentive duration and expected crash risk
by Gu, Zhenjiang & Lu, Louise Yi & Yu, Yangxin
- S0890838923001324 Investor behavior around targeted liquidity announcements
by Cardillo, Giovanni & Onali, Enrico & Perdichizzi, Salvatore
- S0890838923001336 Exploring the acquisition behavior of penny stock firms
by Liu, Shujie & Sualihu, Mohammed Aminu & Sun, Mingwei & Yawson, Alfred
- S0890838924000209 Capitalism and the return on capital employed. Some further evidence
by Edwards, John Richard
- S0890838924000210 Overlapping insiders and the method of payment in acquisitions: New tests and evidence on adverse selection
by Jindal, Varun & Seth, Rama
- S0890838924000994 From apathy to activism: Shareholder dissent on director's pay proposals and board effectiveness
by Ke, Chan & Zhang, Xuezhi & Zhou, Zixun
- S0890838924001112 Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management
by Guo, Huimin & Pan, Zheyao & Tian, Gary
- S0890838924001136 Manager sentiment, deal characteristics, and takeover performance
by An, Suwei & Liu, Yi & Tan, Xiaofen & Wu, Kai
- S0890838924001331 CEO succession origin and annual reports readability
by Oradi, Javad & Hesarzadeh, Reza & E-Vahdati, Sahar & Nadeem, Muhammad
- S0890838924001392 The determinants of corporate cost of debt during a financial crisis
by Tanin, Tauhidul Islam & Sarker, Ashutosh & Hammoudeh, Shawkat & Batten, Jonathan A.
- S0890838924001641 Is greater connectivity of financial and non-financial information in annual reports valued by market participants?
by Wang, Ruizhe & Chua, Wai Fong & Simnett, Roger & Zhou, Shan
- S0890838924001847 Director networks, accounting conservatism and director reputation: Evidence after financial reporting failure
by Liu, Chih-Liang & Lai, Shu-Miao & Haw, In-Mu
- S0890838924001902 Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity
by Almaghrabi, Khadija S. & Slack, Richard & Tsalavoutas, Ioannis & Tsoligkas, Fanis
- S0890838924001914 Management control systems, business financial literacy and financial leverage in business-incubated start-ups
by Graña-Alvarez, Roberto & Gomez-Conde, Jacobo & Lopez-Valeiras, Ernesto & González-Loureiro, Miguel
- S0890838924001938 Making outside directors inside: Independent directors’ corporate site visits and real earnings management
by Wang, Qiong & Wang, Huajie & Wang, Kemin
- S0890838924001951 Strategic forward-looking nonearnings disclosure and overinvestment
by Chen, Jean Jinghan & Song, Peiyang & Loi, Fai Lim
- S0890838924002099 The bright side of common ownership: Evidence from bank transparency
by Park, Haerang & Pathan, Shams & Stathopoulos, Konstantinos & Marwick, Alex
- S0890838924002117 From debt breaches to employee safety: The hidden power of banking interventions
by Hu, Shiyang & Li, Xiao & Tian, Gary Gang & Zhao, Jianyu
- S0890838924002129 Bridging the credit gap: The influence of regional bank structure on the expansion of peer-to-peer lending
by Eid, Nourhan & Yang, Junhong & Duygun, Meryem
- S0890838924002130 Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms
by Chang, Yuyuan & He, Wen & Mi, Lin
- S0890838924002166 Epidemic experience, analyst sentiment, and earnings forecasts: Evidence from SARS exposure
by Liu, Lihua & Kong, Dongmin
- S0890838924002178 Economic policy uncertainty, carbon emissions and firm valuation: International evidence
by Bose, Sudipta & Shams, Syed & Ali, Searat & Al Mamun, Abdullah & Chang, Millicent
- S0890838924002221 Product market shock, stakeholder relationships, and trade credit
by Srivastava, Jagriti & Gopalakrishnan, Balagopal & Tharyan, Rajesh
- S0890838924002257 Information leakage prior to market switches and the importance of Nominated Advisers
by Siganos, Antonios & Synapis, Angelos & Tsalavoutas, Ioannis
- S0890838924002634 Deposit insurance and credit union earnings opacity
by Rempoutsika, Lemonia M. & Chronopoulos, Dimitris K. & Nguyen, Linh & Wilson, John O.S.
- S0890838924002646 Online judicial auction, loan availability, and corporate investment in China
by Ye, Yongwei & Kong, Dongmin & Li, Renzhi & Li, Xiaofan & Tao, Yunqing
- S0890838924003123 Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]
by Rezaee, Zabihollah & Homayoun, Saeid
- S0890838924003135 Withdrawal notice “The capital market consequence of sustained abnormal Audit fees”: Evidence from stock price crash risk [YBARE 56/6 (2024) / 101387]
by Lee, Sang Mook & Park, Jong Chool & Song, Hakjoon
- S0890838924003147 Withdrawal notice“Audit committee member busyness and risk factor disclosure” [YBARE(56/6) (2024) / 101442]
by Bailey, Cristina & Filzen, Joshua J.
- S0890838924003159 Withdrawal notice to: “Third-party auditor liability risk and trade credit policies” [YBARE 56 (6) (2024) 101454]
by Kyiu, Anthony & Tawiah, Bernard & Boasiako, Kwabena Antwi & Adasi Manu, Sylvester
- S0890838924003160 Withdrawal notice to‟Nineteenth century audit reports: Evolution from free-form to standardised wording” [YBARE(56/6) (2024) / 101428]
by Brennan, Niamh M. & Bradley Power, Sean
- S0890838924003202 Withdrawal notice to“ On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors” [YBARE(56/6) (2024) / 101371]
by Johansson-Berg, Tobias & Johed, Gustav & Carrington, Thomas
- S0890838924003214 Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]
by Chen, Xiaoqi & Li, Maoliang & Obiri-Yeboah, Emmanuel & Wu, Qiang
- S089083892400026X Curbing myopic R&D behavior: How private meetings serve as a channel
by Ge, Jiaying & Cahan, Steven F. & Chen, Jerry W.
- S089083892400163X Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom
by Tuck, Penelope A.L. & de Cogan, Dominic & Ormeño-Pérez, Rodrigo
2024, Volume 56, Issue 5
- S0890838922000889 Megaprojects and hybridity. Accounting and performance challenges for multiple diverse actors and values
by Sargiacomo, Massimo & Corazza, Laura & D'Andreamatteo, Antonio & Torchia, Daniel
- S0890838923000343 Hybridisation, purification, and re-hybridisation: A study of shifting registers of value
by Kastberg Weichselberger, Gustaf & Fırtın, Cemil Eren & Bracci, Enrico
- S0890838923000355 When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank
by Bénet, Nathalie & Deville, Aude & Ventolini, Séverine
- S0890838923000409 Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation
by Maine, Joshua & Uman, Timur & Florin-Samuelsson, Emilia
- S0890838923000835 Exporting corporate social responsibility: Evidence from foreign bank entry
by Shen, Yanyan & Zheng, Xiaojia
- S0890838923000896 Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center
by Zhao, Ziying & Lu, Chao & Xia, Xiaoxue
- S0890838923001233 Determinants and consequences of sales/production report issuance
by Fu, Renhui & Ma, Chen & Zeng, Yamin & Zhang, Junsheng
- S0890838923001300 Family business origin and investment preference: An empirical study of imprinting theory
by Cheng, Chen & Zhang, Suge & Liu, Guanchun
- S0890838923001609 Signals from CSR competition: The influence of relative CSR performance on analysts’ recommendations
by Zheng, Jun & Ghorbani, Majid & Yan, Yan & Cao, Ying
- S0890838923001610 Political affiliation, cash flow volatility, and debt maturity in China
by Caglayan, Mustafa & Mateut, Simona & Zanchettin, Piercarlo
- S0890838923001622 Political connections, corruption, and investment decisions of Chinese mutual funds
by He, Chao & Kryzanowski, Lawrence
- S0890838923001671 Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China
by Xue, Xingnan & Wang, Liwen & Hu, Nan
- S0890838924000982 Hybrid board governance: Exploring the challenges in implementing social impact measurements
by Banerjee, Anup & Carlsson-Wall, Martin & Nordqvist, Mattias
- S0890838924001008 Stock exchange oversight and investor quotes: Evidence from initial public offering comment letters in China
by Yu, Xiaohong & Tsang, Albert & Wu, Yujun & Leng, Zhou
- S0890838924001094 Human capital in the financial sector and corporate innovation: Evidence from China
by Liu, Guanchun & He, Feng & Zhang, Chengsi & Akbar, Saeed & Li, Youwei
- S0890838924002087 Researching the accounting-state-market dynamic in China: A literature review and research agenda
by Chua, Wai Fong & Dai, Narisa Tianjing & Tan, Zhiyuan (Simon) & Yu, Lichen
- S0890838924002233 Understanding corporate governance in China
by Jiang, Fuxiu & Kim, Kenneth A.
- S0890838924002348 Accounting and accountability for managing diversity tensions in hybrid organisations
by Grossi, Giuseppe & Laguecir, Aziza & Ferry, Laurence & Tucker, Basil
- S089083892300135X Accounting and reporting for facing multiple values in meso-level hybrid organisations
by Dameri, Renata Paola & Benevolo, Clara & Demartini, Paola
- S089083892300166X Quid pro quo? Local government debt and corporate tax avoidance
by Xie, Hongji & Tian, Cunzhi & Wu, Yuanlin
- S089083892400194X Impression management, forward-looking strategy-related disclosure, and excess executive compensation: Evidence from China
by Chen, Jean Jinghan & Liu, Jianmei & Xie, Li & Cheng, Xinsheng
2024, Volume 56, Issue 4
- S0890838923000197 Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety
by Blondeel, Eva & Everaert, Patricia & Opdecam, Evelien
- S0890838923000574 Does budget target setting lead managers to engage in unethical behavior for the organization?
by Fukushima, Kazunori & Yamada, Akihiro
- S0890838923000811 Does CEO extraversion pay off when in need? Evidence from the global financial crisis
by Liao, Shushu & Nguyen, Nhut H. & Truong, Cameron
- S0890838923000823 When a gift resembles a trojan horse: CEO stock gift and stock price crash risk
by Pham, Man Duy (Marty) & Nguyen, Thu Ha
- S0890838923001130 To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector
by Begkos, Christos & Antonopoulou, Katerina & Ronzani, Matteo
- S0890838924000556 Towards fluid role identity of management accountants: A case study of a Finnish bank
by Rautiainen, Antti & Scapens, Robert W. & Järvenpää, Marko & Auvinen, Tommi & Sajasalo, Pasi
- S0890838924000969 Blockchain and earnings management: Evidence from the supply chain
by Autore, Donald & Chen, Huimin (Amy) & Clarke, Nicholas & Lin, Jingrong
- S0890838924001082 The price of corporate social irresponsibility in seasoned equity offerings: International evidence
by Ho, Choy Yeing (Chloe) & Wu, Eliza & Yu, Jing
- S0890838924001380 Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion
by Boone, Jeff & Hao, Jie & Linthicum, Cheryl & Pham, Viet
2024, Volume 56, Issue 3
- S0890838923000203 Strategy and business model disclosures in annual reports: The role of legal regime
by Athanasakou, Vasiliki & Boshanna, Abdlmutaleb & Kochetova, Natalia & Voulgaris, Georgios
- S0890838923000562 Creative corporate culture and corporate tax avoidance
by Hasan, Tahseen & John, Kose & Teng, Haimeng & Wu, Qiang
- S0890838923000781 The impact of terrorist attacks and mass shootings on earnings management
by Oz, Seda
- S0890838923001646 The role of the strategic apex in shaping the disclosure strategy: A family firm in crisis
by Sandgren, Mattias & Uman, Timur & Nordqvist, Mattias
- S0890838923001658 Financial statement comparability and analysts’ optimism for accruals
by Lee, Bryan Byung-Hee & Lee, Jay Junghun
- S0890838924000192 Long live the walking dead? Corporate tax avoidance and zombie firms in China
by Wang, Changrong & Richardson, Grant & Cao, Yanming
- S0890838924000271 Do conformity and bailouts affect misreporting? The case of public health-care organisations
by Anessi-Pessina, Eugenio & Steccolini, Ileana
- S0890838924001318 “Fly alone, die alone”? The clan and the production of tax expertise
by Mayer, Maryse & Gendron, Yves
2024, Volume 56, Issue 2
- S0890838923000331 Are key audit matter disclosures useful in assessing the financial distress level of a client firm?
by Camacho-Miñano, María-del-Mar & Muñoz-Izquierdo, Nora & Pincus, Morton & Wellmeyer, Patricia
- S0890838923000380 Asymmetric reactions of abnormal audit fees jump to credit rating changes
by Cao, June & Ee, Mong Shan & Hasan, Iftekhar & Huang, He
- S0890838923000902 Auditor choice in reverse mergers: Evidence from China
by Xia, Yanchun & Wong, Sonia & Xin, Qingquan
- S0890838923001208 How auditors identify and report key audit matters - An organizational routines perspective
by Maroun, Warren & Duboisée de Ricquebourg, Alan
- S0890838923001257 Social trust and the choices to provide audited financial statements by private firms in emerging markets
by Kuo, Nan-Ting & Lee, Cheng-Few
- S0890838923001270 Auditing decentralized finance
by Bhambhwani, Siddharth M. & Huang, Allen H.
- S0890838923001361 Stuck in traffic: Do auditors price traffic congestion?
by Hao, Jie & Pham, Viet Tuan
- S0890838923001634 The effect of key audit matters and management disclosures on auditors’ judgements and decisions: An exploratory study
by Ma, Jin & Coram, Paul & Troshani, Indrit
- S0890838924000945 Auditing for fraud and corruption: A public-interest-based definition and analysis
by Sargiacomo, Massimo & Everett, Jeff & Ianni, Luca & D'Andreamatteo, Antonio
- S089083892300077X Opening the black box of human resource allocations in audit firms: The assignment of audit partners to audit engagements
by Wu, Bin & Wu, Yaqian & Zhang, Min & Li, Jiyuan
- S089083892300121X The impact of hedge fund activism on audit pricing
by Chen, Huimin (Amy) & Francis, Bill B. & Shen, Yinjie (Victor) & Wu, Qiang
2024, Volume 56, Issue 1
- S0890838923000033 Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability
by Rana, Tarek & Cordery, Carolyn J.
- S0890838923000185 When corporate culture matters: The case of stakeholder violations
by Zaman, Rashid
- S0890838923000318 Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power
by Qian, Wei & Parker, Lee & Zhu, Jingyu
- S0890838923000914 Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care
by Ferry, Laurence & Wegorowski, Piotr & Andrews, Rhys
- S0890838923001142 Climate theory & managerial decisions on cross-border mergers
by Siganos, Antonios
- S0890838923001373 How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the U.S
by Wang, Yujie & Tsang, Albert & Xiang, Yi & Yan, Shuo
- S0890838923001385 Hallmarks of Integrated Thinking
by Dimes, Ruth & de Villiers, Charl
- S089083892300118X Let's have a relook at accountability
by Agyemang, Gloria
2023, Volume 55, Issue 6
- S0890838923000045 The market response to mandatory disclosure of payments to foreign governments
by Elayan, Fayez A. & Pacharn, Parunchana & Li, Jennifer & Brown, Kareen & Chen, Yijia
- S0890838923000057 The effect of real earnings smoothing on corporate labour investment
by Cao, Zhangfan & Rees, William & Zhang, Zhifang
- S0890838923000161 Missing the boat: Regulatory approval delay and investment project outcomes
by Ye, Qiaozhi & Huang, Ronghong & Tan, Kelvin Jui Keng
- S0890838923000586 Does lowball guidance work? An analysis of firms that consistently beat their guidance by large margins
by Chen, Jing & Jung, Michael J. & Tang, Michael
- S0890838923000616 Validating implied cost of capital with realized returns by using alternative measures of cash-flow news
by Ketterer, Simeon & Dionysiou, Dionysia & Eierle, Brigitte & Tsalavoutas, Ioannis
- S0890838923001245 A hidden channel of “blood transfusion”: Internal capital market subsidies and zombie firms
by Li, Xinyu & Wang, Huacheng & Li, Rong
- S0890838923001294 Measuring the ownership and control of UK listed firms: Some methodological challenges
by Goergen, Marc & Mira, Svetlana
- S089083892300080X Does the threat of enforcement of financial regulations affect the cost of equity in weak institutional environments?
by Xu, Jing & Pan, Zheyao & Tian, Gary (Gang)
2023, Volume 55, Issue 5
- S0890838922000415 Digital information systems in support of accountability: The case of a welfare provision non-governmental organisation
by Cavicchi, Caterina & Vagnoni, Emidia
- S0890838922000865 We are under attack: Terrorist attacks and director turnover
by Kuang, Yu Flora & Qin, Bo & Yang, Xing
- S0890838922001093 Do institutional donors value social media activity and engagement? Empirical evidence on Italian non-profit grantees
by Alexander, Anna & Pilonato, Silvia & Redigolo, Giulia
- S0890838923000021 Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity
by Lusiani, Maria & Pancot, Chiara & Sangster, Alan & Vedovato, Marco
- S0890838923000367 Digital postcolonialism and NGO accountability during COVID-19: Evidence from the Gaza Strip
by Alshurafa, Mohammed & Aboramadan, Mohammed & Haniffa, Roszaini
- S0890838923000392 The sociomateriality of digitalisation in Nepalese NGOs
by Adhikari, Pawan & Upadhaya, Bedanand & Wijethilake, Chaminda & Dhakal Adhikari, Shovita
- S0890838923000860 NGOs’ performance, governance, and accountability in the era of digital transformation
by Cordery, Carolyn J. & Goncharenko, Galina & Polzer, Tobias & McConville, Danielle & Belal, Ataur
- S089083892300032X Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19
by Kingston, Kylie L. & Luke, Belinda & Furneaux, Craig & Alderman, Lyn
2023, Volume 55, Issue 4
- S0890838922000816 The moderating role of board gender diversity on the relationship between firm opacity and stock returns
by Harakeh, Mostafa & Leventis, Stergios & El Masri, Tarek & Tsileponis, Nikolaos
- S0890838922000828 Algorithmic trading and block ownership initiation: An information perspective
by Zheng, Jiayi & Zhu, Yushu
- S0890838922000841 Does real flexibility help firms navigate the COVID-19 pandemic?
by Ho, Tuan & Kim, Kirak & Li, Yang & Xu, Fangming
- S0890838922001081 Does online interaction between firms and investors reduce stock price crash risk?
by Li, Yi & Wang, Pengfei & Zhang, Wei
- S0890838922001111 Volatility and dark trading: Evidence from the Covid-19 pandemic
by Ibikunle, Gbenga & Rzayev, Khaladdin
- S0890838923000379 Why Muddy the Water? Short selling and the disclosure of proprietary information
by Wu, Xiting & Jiang, Haiyan & Lin, Hui & You, Jiaxing
- S0890838923000549 Short-selling activities in the time of COVID-19
by Luu, Ellie & Xu, Fangming & Zheng, Liyi
2023, Volume 55, Issue 3
- S0890838921000949 The blindfold witness? An accountant's response to slavery and atrocity in the Devil's Paradise
by Walker, Stephen P.
- S0890838921000949 The blindfold witness? An accountant's response to slavery and atrocity in the Devil's Paradise
by Walker, Stephen P.
- S0890838922000270 Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider
by Dodd, Tracey & Guthrie, James & Dumay, John
- S0890838922000270 Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider
by Dodd, Tracey & Guthrie, James & Dumay, John
- S0890838922000440 The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies
by Mai, Nam & Vourvachis, Petros & Grubnic, Suzana
- S0890838922000440 The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies
by Mai, Nam & Vourvachis, Petros & Grubnic, Suzana
- S0890838922000610 The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry
by Boersma, Martijn & Bedford, David S
- S0890838922000610 The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry
by Boersma, Martijn & Bedford, David S
- S0890838922001123 The role of political elites in income tax system design and tax fairness
by Wilkinson, Brett R. & Hageman, Amy M.
- S0890838922001123 The role of political elites in income tax system design and tax fairness
by Wilkinson, Brett R. & Hageman, Amy M.
- S0890838923000173 Strategic reaction and tax avoidance: Evidence from the effect of large IPOs on peers
by Chen, Huimin (Amy) & Francis, Bill B. & Wu, Qiang & Zhao, Yijiang
- S0890838923000173 Strategic reaction and tax avoidance: Evidence from the effect of large IPOs on peers
by Chen, Huimin (Amy) & Francis, Bill B. & Wu, Qiang & Zhao, Yijiang
- S089083892200083X Implementing problematic tax regulation: Hysteresis and bureaucratic revolutionaries within tax administrations
by Ormeño-Pérez, Rodrigo & Oats, Lynne
- S089083892200083X Implementing problematic tax regulation: Hysteresis and bureaucratic revolutionaries within tax administrations
by Ormeño-Pérez, Rodrigo & Oats, Lynne
- S089083892300001X Modern slavery and the accounting profession
by Christ, Katherine Leanne & Burritt, Roger Leonard & Islam, Muhammad Azizul
- S089083892300001X Modern slavery and the accounting profession
by Christ, Katherine Leanne & Burritt, Roger Leonard & Islam, Muhammad Azizul
2023, Volume 55, Issue 2
- S0890838921000937 Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK
by Alhababsah, Salem & Alhaj-Ismail, Alaa
- S0890838922000130 Third-party auditor liability and financial restatements
by Al-Hadi, Ahmed & Taylor, Grantley & Monzur Hasan, Mostafa & Eulaiwi, Baban
- S0890838922000282 How do auditor rotations affect key audit matters? Archival evidence from South African audits
by Duboisée de Ricquebourg, Alan & Maroun, Warren
- S0890838922000294 Is the effect of shared auditors driven by shared audit partners? The case of M&As
by Bedford, Anna & Bugeja, Martin & Czernkowski, Robert & Bond, David
- S0890838922000877 Local creative culture and audit fees
by Costa, Mabel D. & Habib, Ahsan
- S0890838922001135 Common auditors and internal control similarity: Evidence from China
by Chen, Tao
- S089083892200107X Going big, going small: A perspective on strategies for researching audit quality
by Francis, Jere R.
2023, Volume 55, Issue 1
- S0890838921000913 Exploring effectiveness of entity actions to eliminate modern slavery risk – Early Australian evidence
by Christ, Katherine L. & Burritt, Roger L.
- S0890838921000974 Explaining green bond issuance using survey evidence: Beyond the greenium
by Sangiorgi, Ivan & Schopohl, Lisa
- S0890838922000269 Board gender composition and waste management: Cross-country evidence
by Gull, Ammar Ali & Atif, Muhammad & Hussain, Nazim
- S0890838922000452 Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies
by Shen, Hongtao & Yang, Qing & Luo, Le & Huang, Nan
- S0890838922000853 Environmental, Social, and Governance (ESG) disclosure: A literature review
by Tsang, Albert & Frost, Tracie & Cao, Huijuan
- S089083892200110X Political sentiment and corporate social responsibility
by Hasan, Mostafa Monzur & Jiang, Haiyan
2022, Volume 54, Issue 6
- S0890838921000822 Managerial risk-reducing incentives and social and exchange capital
by Zhang, Zhuang & Chizema, Amon & Kuo, Jing-Ming & Zhang, Qingjing
- S0890838921000834 Controlling shareholder share pledging and the cost of equity capital: Evidence from China
by Liu, Wei & Tian, Gary Gang
- S0890838922000427 What drives individual investors in the bear market?
by Xu, Rong & Liu, Yaodong & Hu, Nan & Guo, Jie (Michael)
- S0890838922000439 Does the effect of the annual year taboo exist? Empirical evidence from senior managers’ zodiac year and corporate inefficient investment
by Zeng, Huixiang & Zhang, Xinxin & Zhou, Zhifang & Zhang, Tao & Zhou, Qiong
- S0890838922000464 Cross-border enforcement of securities laws and dividend payouts
by Chen, Xiaoqi & Chih-Chieh Chris, Hsieh & Tsang, Albert & Xiang, Yi
- S0890838922000476 Do geographically nearby major customers mitigate suppliers’ stock price crash risk?
by Cao, Feng & Zhang, Xueyan & Yuan, Rongli
- S0890838922000646 Languages and dividends
by He, Wen & Zhang, Feida
2022, Volume 54, Issue 5
- S0890838921000810 Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity
by Gerdin, Jonas & Englund, Hans
- S0890838922000257 Predicting industry sectors from financial statements: An illustration of machine learning in accounting research
by van der Heijden, Hans
- S0890838922000488 Responding to a corruption crisis through disclosure and remedial action: The case of Petrobras
by Whitehead, Martin & Belghitar, Yacine
- S0890838922000609 How multi-sourcing can influence management control: Case study evidence from the electronic products supply chain
by O'Connor, Neale G. & Schloetzer, Jason D. & Romero, Jorge & Wu, Anne
- S0890838922000622 Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide
by Spanò, Rosanna & Grossi, Giuseppe & Landi, Giovanni Catello
- S0890838922000634 The genre of banking financial product information: The characters, the setting, the plot and the story
by Helliar, C.V. & Lowies, B. & Suryawathy, I.G.A. & Whait, R. & Lushington, K.
2022, Volume 54, Issue 4
- S0890838921000676 Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank
by Ghio, Alessandro & Verona, Roberto
- S0890838921000688 Smart defaults: Determining the number of default funds in a pension scheme
by Blake, David & Duffield, Mel & Tonks, Ian & Haig, Alistair & Blower, Dean & MacPhee, Laura
- S0890838921000962 Is bank diversification a linking channel between regulatory capital and bank value?
by Velasco, Pilar
- S0890838922000129 Firstborn CEOs and credit ratings
by Park, June Woo & Nam, Giseok & Tsang, Albert & Lee, Yung-Jae
- S0890838922000373 UK Vice Chancellor compensation: Do they get what they deserve?
by Lucey, Brian & Urquhart, Andrew & Zhang, Hanxiong
- S0890838922000385 CDS trading and analyst optimism
by Zhao, Chen & Li, Yubin & Govindaraj, Suresh & Zhong, Zhaodong (Ken)
2022, Volume 54, Issue 3
- S0890838921000603 Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork
by Key, Kimberly & Healy, Margaret & Mulligan, Emer
- S0890838921000950 Reform Lessons From Investigative Journalism. Review Essay of ‘Beancounters’ by Richard Brooks
by Shah, Atul K.
- S0890838922000099 Busy auditors, financial reporting timeliness and quality
by Singh, Harjinder & Sultana, Nigar & Islam, Ariful & Singh, Abhijeet
- S0890838922000105 Gender differences in the first course in accounting: An achievement goal approach
by Huikku, Jari & Myllymäki, Emma-Riikka & Ojala, Hannu
- S0890838922000117 Central supervision and earnings management: Quasi-experimental evidence from China
by Pan, Jianping & Weng, Ruoyu & Yin, Sirui & Fu, Xiaoqing (Maggie)
- S0890838922000142 Accounting practices and professional power dynamics during a crisis
by Carr, Michelle & Beck, Matthias
- S089083892100069X Developing critical reflection: An integrated approach
by Wilkin, Carla L.
2022, Volume 54, Issue 2
- S0890838921000044 Narrative disclosure quality and the timeliness of goodwill impairments
by Iatridis, George Emmanuel & Pappas, Kostas & Walker, Martin
- S0890838921000275 The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting
by da Silva Stefano, Gustavo & Antunes, Tiago dos Santos & Lacerda, Daniel Pacheco & Wolf Motta Morandi, Maria Isabel & Piran, Fabio Sartori
- S0890838921000639 Firm size and cost system sophistication: The role of firm age
by Hadid, Wael & Hamdan, Mohammed
- S0890838921000640 Earnings management of target firms and deal premiums: The role of industry relatedness
by Perafán-Peña, Héctor Fabio & Gill-de-Albornoz, Belén & Giner, Begoña
- S0890838921000664 Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China
by Tong, Lijing & Wu, Bin & Zhang, Min
- S0890838921000706 External social networks and earnings management
by Fang, Ming & Francis, Bill & Hasan, Iftekhar & Wu, Qiang
- S0890838921000809 COVID-19 profit warnings: Delivering bad news in a time of crisis
by Brennan, Niamh M. & Edgar, Victoria C. & Power, Sean Bradley
2022, Volume 54, Issue 1
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