College of Business

Department of Accountancy

Organisational unit: Academic Departments

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Research Output

  1. 2023
  2. Published

    Credit default swaps and corporate debt structure

    Chen, Y., Saffar, W., Shan, C. & Wang, S. Q., Dec 2023, In: Journal of Corporate Finance. 83, 102494.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

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  3. Published

    Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution

    CHOW, T., FAN, Z., HUANG, L., LI, O. Z. & LI, S., Dec 2023, In: Journal of Accounting Research. 61, 5, p. 1425-1477

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

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  4. Online published

    Corporate Governance Reforms, Societal Trust, and Corporate Financial Policies

    Dak-Adzaklo, C. S. P. & Wong, R. M. K., 9 Nov 2023, (Online published) In: Journal of Corporate Finance. 102507.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

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  5. Online published

    Tick Size and Earnings Guidance in Small-Cap Firms: Evidence from the SEC’s Tick Size Pilot Program

    Chen, Y., Ng, J., Ofosu, E. & Yang, X., 27 Sept 2023, (Online published) In: Management Science.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

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  6. Online published

    Informativeness of Internal Control Weakness Disclosure on Acquirers' M&A Decisions

    Chan, K. H., Mo, P. L. L. & York, S. M., 8 Sept 2023, (Online published) In: Accounting Horizons.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

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  7. Online published

    The Spillover of U.S. Regulatory Oversight to Foreign Markets: Evidence from the Effect of PCAOB International Inspections on Executive Compensations

    HE, C., SU, L., WANG, Z. & ZHU, X., 8 Sept 2023, (Online published) In: European Accounting Review. 30 p.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

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  8. Online published

    A study on exit and entry mechanism and evolution of relationships between decision makers for multistage large-scale group decision-making problems

    Yang, G., Wang, X., Liu, Y., Lin, S. & Xu, J. D., 1 Mar 2024, In: Expert Systems with Applications. 237, Part A, 121343.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

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  9. Published

    Auditors’ Technological Proximity Knowledge

    He, Y., Kim, J., Li, B. & Liu, Z., Sept 2023, In: The Accounting Review. 98, 5, p. 1-29

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

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  10. Online published

    Political Corruption and Accounting Conservatism

    XIE, L., KIM, J. & YUAN, T., 8 Aug 2023, (Online published) In: European Accounting Review.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

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  11. Online published

    Correction: The explanatory power of explanatory variables

    Johannesson, E., Ohlson, J. A. & Zhai, S. W., 17 Jul 2023, (Online published) In: Review of Accounting Studies.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › Erratum

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  12. Online published

    The explanatory power of explanatory variables

    Johannesson, E., Ohlson, J. A. & Zhai, S. W., 1 Jul 2023, (Online published) In: Review of Accounting Studies.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

    Scopus citations: 1
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  13. Published

    Banking Market Consolidation and Tax Planning Intermediation: Evidence from Client Firm Tax Haven Operations

    Kim, J., Lin, Y., Mao, Y. & Wang, Z., Jul 2023, In: The Accounting Review. 98, 4, p. 217–245

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

    Scopus citations: 1
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  14. Published

    Bond Market Transparency and Stock Price Crash Risk: Evidence from a Natural Experiment

    Guan, Y., Kim, J., Liu, B. & Xin, X., Jul 2023, In: The Accounting Review. 98, 4, p. 143–165

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

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  15. Published

    Do Depositors Respond to Banks’ Social Performance?

    Chen, Y., Hung, M. & Wang, L. L., Jul 2023, In: The Accounting Review. 98, 4, p. 89–114

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

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  16. Published

    Insider trading, future earnings, and post-earnings announcement drift

    Choi, L., Faurel, L. & Hillegeist, S. A., Jul 2023, In: Journal of Accounting and Public Policy. 42, 4, 107117.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

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  17. Published

    Managerial risk aversion and the structure of executive compensation

    Hrazdil, K., Kim, J. B., Novak, J. & Zatzick, C., Jul 2023, In: Corporate Governance: An International Review. 31, 4, p. 563-581

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

    Scopus citations: 4
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  18. Presented

    Audit Partners’ Cultural Heritage and Audit Outcomes

    Khurana, I., Li, B., Yeung, K. & Yu, J. Y., 28 Jun 2023, (Presented).

    Research output: Conference Papers (RGC: 31A, 31B, 32, 33) › 33_Other conference paper

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  19. Presented

    LGBT Employment Nondiscrimination and Capital Structure

    Hu, X., Huang, L., Li, O. Z. & Zhang, Z., 9 Jun 2023, (Presented).

    Research output: Conference Papers (RGC: 31A, 31B, 32, 33) › 33_Other conference paper

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  20. Published

    Auditor Assignments and Audit Quality

    Wu, Y., Li, Z., Zhang, M. & Zhai, S., Jun 2023, In: Australian Accounting Review. 33, 2, p. 160-187

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

    Scopus citations: 1
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  21. Published

    Cost stickiness and bank loan contracting

    Kim, J. & Zhou, J., Jun 2023, In: Advances in Accounting. 61, 100645.

    Research output: Journal Publications and Reviews (RGC: 21, 22, 62) › 21_Publication in refereed journal › peer-review

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