The Journal of Contemporary Accounting & Economics is dedicated to publishing high-quality manuscripts that rigorously apply economics, legal, behavioral, and other theories to accounting/auditing.The journal emphasizes rigorous work using both empirical and analytical methodologies. While positive accounting research is the current approach to research, the journal is also open to other approaches such as design science.The journal encourages submissions in the following major areas as related to accounting and auditing issues: financial contracts, corporate governance, capital markets, financial institutions, the economics of organizations, ESG, and technology.
《当代会计与经济学杂志》致力于出版高质量的手稿,将经济学、法律、行为学和其他理论严格应用于会计/审计。该杂志强调使用实证和分析方法进行严谨的工作。虽然实证会计研究是目前的研究方法,但该杂志也对设计科学等其他方法持开放态度。该杂志鼓励在以下与会计和审计问题相关的主要领域提交意见:金融合同、公司治理、资本市场、金融机构、组织经济学、ESG和技术。
The impact of internal audit attributes on the effectiveness of internal control over operations and compliance
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2018.11.002
Mandatory CSR expenditure and firm performance
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/j.jcae.2019.100163
Different time, different tone: Company life cycle
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2018.12.002
Informal institutions and managers’ earnings management choices: Evidence from IFRS-adopting countries
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/j.jcae.2019.100162
Does the large amount of information in corporate disclosures hinder or enhance price discovery in the capital market
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2018.12.001
Corporate Social Responsibility and Provision of Trade Credit
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2019.100159
The effect of the general anti-avoidance rule on corporate tax avoidance in China
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2018.12.005
The influence of powerful non-executive Chairs in Mergers and acquisitions
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2018.12.003
Tax avoidance in family firms: Evidence from large private firms
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2019.04.003
Duration of equity overvaluation and managers’ choice to use aggressive underlying earnings disclosure and accrual-based earnings management: Australian evidence
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2019.04.004
CFO tenure, CFO board membership and accounting conservatism
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/j.jcae.2019.100165
Accounting regulations, enforcement, and stock price crash risk: Global evidence in the banking industry
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2019.100164
Independent and joint effects of audit partner tenure and non-audit fees on audit quality
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2019.04.005
Disclosure of Fair Value Measurement in Goodwill Impairment Test and Audit Fees
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2019.100160
Market reaction to optimistic bias in the recommendations of chaebol-affiliated analysts
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2019.100156
Short selling and financial reporting quality: Evidence from Chinese AH shares
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2019.01.001
The impact on stock prices of deferral and elimination of internal control audit requirement for small firms
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2019.04.002
A comparison of voluntary and mandated climate change-related disclosure
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2019.100157
What’s the value of politically connected directors?
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2019.100161
Why haven’t U.S. GAAP and IFRS on insurance contracts converged? Evidence from an unsuccessful joint project
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2019.04.001
Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2018.12.004
The impact of the stapled security structure on the quality of financial disclosure: Evidence from Australian Real Estate Investment Trusts and Listed Infrastructure Funds
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2019.100155
Determinants and consequences of voluntary switches to Chinese auditors in Hong Kong
来源期刊:Journal of Contemporary Accounting & EconomicsDOI:10.1016/J.JCAE.2019.100158