Journal of Contemporary Accounting & Economics

Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries

Does the large amount of information in corporate disclosures hinder or enhance price discovery in the capital market

Corporate Social Responsibility and Provision of Trade Credit

The effect of the general anti-avoidance rule on corporate tax avoidance in China

The influence of powerful non-executive Chairs in Mergers and acquisitions

Tax avoidance in family firms: Evidence from large private firms

Duration of equity overvaluation and managers’ choice to use aggressive underlying earnings disclosure and accrual-based earnings management: Australian evidence

CFO tenure, CFO board membership and accounting conservatism

Accounting regulations, enforcement, and stock price crash risk: Global evidence in the banking industry

Independent and joint effects of audit partner tenure and non-audit fees on audit quality

Disclosure of Fair Value Measurement in Goodwill Impairment Test and Audit Fees

Market reaction to optimistic bias in the recommendations of chaebol-affiliated analysts

Short selling and financial reporting quality: Evidence from Chinese AH shares

The impact on stock prices of deferral and elimination of internal control audit requirement for small firms

A comparison of voluntary and mandated climate change-related disclosure

What’s the value of politically connected directors?

Why haven’t U.S. GAAP and IFRS on insurance contracts converged? Evidence from an unsuccessful joint project

Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan

The impact of the stapled security structure on the quality of financial disclosure: Evidence from Australian Real Estate Investment Trusts and Listed Infrastructure Funds

Determinants and consequences of voluntary switches to Chinese auditors in Hong Kong