Recent Publications


Selected Publications

Adams, S., Hall, M. and Xiao, X., Styles of verification and the pursuit of organisational repair: The case of social impact, Accounting, Organizations and Society, 2023.

Bruce, M., The Burden of Proof in Taxation Disputes: Does Section 170 or Part IVA of the Income Tax Assessment Act 1936 (Cth) Offend the Rule of Law? Federal Law Review, 2023.

Bui, B., Wang, Z. and Tekathen, M., Carbon toolmaking: responding to multiple interacting logics in carbon management, Accounting, Auditing & Accountability Journal, forthcoming.

Cahan, S.F., Chen, C. and Chen, L., In Financial Statements We Trust: Institutional Investors’ Stockholdings after Restatements, The Accounting Review 2023;

Chen, J.W., Khoo, E.S. and Peng, Z., Climate change disclosure and the information environment in the initial public offering market. Accounting & Finance, 63(Suppl. 1), 907– 952. 2023

Chen, C., Li, L.L., Lu, L.Y. and Wang, R., Flu Fallout: Information Production Constraints and Corporate Disclosure. Journal of Accounting Research, 2023.

Chong, V.K., Mia, L., Sands, J., Wang, Z.A., The effect of nonfinancial performance measures, absorptive capacity, and organizational learning on innovation performance. Journal of Management Control, Vol. 34, 201–233, 2023.

Daniliuc, S., Guo, H. and Wee, M., The usefulness of financial advisors to government-influenced Chinese acquirers, Global Finance Journal, Volume 55, 2023.

Fargher, N., Zhang, L. Investor protection, aggregate changes in profit margins and forecasts of growth in GDP: international evidence. Review of Accounting Studies (2023).

Gu, Z., Lu, L.Y. and Yu, Y., CEO equity incentive duration and expected crash risk, The British Accounting Review, 2023,

Ho, K.-Y., Wang, K. T., & Wang, W. W., A novel approach to portfolio selection using news volume and sentiment. International Review of Finance, 1–15, 2023.

Hoang, L. T., Wee, M. and Yang, J. (W.), Strategic trading by insiders in the presence of institutional investors Journal of Financial Markets, 2023

Li, L., Lu. Y.L., Wang, Y. and Yu, Y., Workforce diversity and financial statement readability, Accounting and Finance, vol. 63(S1), pages 1599-1631, April. 2023

Li, Y., Clements, M., Padgett, C., & Zhang, X.-Y.  Does the age of compensation committee members matter for CEO compensation? Corporate Governance: An International Review, 1–25, 2023.

Liu, S., Wang, K.T. and Walpola, S., Female board representation and the adoption of corporate social responsibility criteria in executive compensation contracts: International evidence, Journal of International Financial Markets, Institutions and Money, Volume 82, 2023,

Liu, S., Wang, K.T. and Wu, Y., Corporate Governance Reforms and Analyst Forecasts: International Evidence. Abacus, 2023.

Mahama, H. & Wang, Z., Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances. Accounting & Finance, 00, 1– 40. 2023

Ping, Y. H., Wu, H., & Zhang, X., The geography of corporate tax avoidance. EJournal of Tax Research, 20(2), 102-167, 2023

Purba, A. and Tran, A., Detecting profit shifting in Indonesia using the Hines and Rice approach, eJournal of Tax Research, Vol. 21, No. 1, pp. 27-54, 2023.

Qian, C., Weng, D.H., Lu, L.Y., & Jiang, X., Government Corruption and Corporate Social Responsibility: An Instrumental Perspective. Journal of Management, 2023.

Shang, R., Wang, Z. (A.), and Zu, Y. (2023). Manager narcissism, target difficulty, and employee dysfunctional behavior. Contemporary Accounting Research, 1– 28, 2023.

Tran, A., & Xu, W., A study of profit shifting using the Hines and rice approach. Australian Tax Forum, 38(1), 1–49, 2023

Tran, A. & Xu, W., A study of cross-border profit shifting channels: Evidence from Australia. Accounting & Finance, 00, 1–33, 2023.

Tsang, A., Wang, K.T. and Zhu, N.Z, Foreign media slant, foreign investors, and informativeness of earnings, Review of Accounting Studies, Forthcoming 2023,

Wang, D., Li, L.L.,  Lu, L.Y. and  Wilson, M., The Opioid Crisis, Employee Health Capital, and Corporate Information Production, European Accounting Review, 2023.


Selected Publications

Babalola, M.T., Bal, M., Cho, C.H., Garcia-Lorenzo, L., Guedhami, O., Liang, H., Shailer, G. and van Gils, S., Bringing Excitement to Empirical Business Ethics Research: Thoughts on the Future of Business Ethics. Journal of Business Ethics 180, 903–916 (2022).

Barrett, P. AO,   Managing risk for better performance—not taking a risk can actually be a risk, Public Money & Management, 42(6), 408-413, 2022. https://10.1080/09540962.2019.1654321

Bayne, L., Ng, J. and Wee, M., Supply chain disclosure: stakeholder preferences versus current practice in Australia. Accounting & Finance 62 3875-3911, 2022.

Bradbury, M., Fargher, N., Potter, B. and Taylor, S., Going Concern Uncertainty: What Do Firms Disclose? Australian Accounting Review, 32, 294-314, 2022.

Chen, X., Liang, X. and Wu, H. Cross-Border Mergers and Acquisitions and CSR Performance: Evidence from China. Journal of Business Ethics 2022.

Cho, S., Choi, K.W.S., Ho, S.Y. and Wu, D., How Does Corporate Social Responsibility Moderate the Adverse Effects of Product Failure in Social Media? The International Journal of Accounting 57(1), 2022

Chong, V.K., Wang, I.Z., Monroe, G.S., Strike, L. and Zhang, F., The effect of non-financial performance measures, organisational politics and political skill on job performance: Evidence from China. Accounting & Finance, 00, 1– 39, 2022.

Clinch, G., Tarca, A. and Wee, M., Cross-country diversity and non-IFRS financial performance measures. Accounting & Finance, 00, 1– 30 2022.

Ferdiansah, M.I., Chong, V.K., Wang, I.Z. and Woodliff, D.R., The Effect of Ethical Commitment Reminder and Reciprocity in the Workplace on Misreporting. Journal of Business Ethics (2022).

Hendershott, T., Wee, M. and Wen, Y., Transparency in fragmented markets: Experimental evidence, Journal of Financial Markets, 59, Part A, 2022.

Ho GKF, Treepongkaruna S, Wee M, and Padungsaksawasdi C. The effect of short selling on volatility and jumps. Australian Journal of Management, 47(1)34-52, 2022. doi:10.1177/0312896221996416

Ho, S.Y., Phang, S.-Y. and Moroney, R., "The combined effect of perspective-taking and incentives on professional skepticism", Managerial Auditing Journal, 37(1), 129-150, 2022.

Khoo, E. S., Lim, Y., Lu, L. Y. and Monroe, G. S., Corporate social responsibility performance and the reputational incentives of independent directors. Journal of Business Finance Accounting, 49, 841– 881, 2022.

Kuang, Y.F., Li, L., Lu, L.Y., and Qin, B., Death is a law: Death of former colleagues and management forecasts. Accounting, Organizations and Society, 2022.

Li, L., Lu, L.Y. and Wang, D., External labour market competitions and stock price crash risk: evidence from exposures to competitor CEOs’ award-winning events. Accounting and Finance, 2022  .

Li L, Liu L, Wu H. Workforce education and corporate innovation. Australian Journal of Management47(4), 599–629, 2022.

Li, S., Quan, Y., Tian, G.G., Wang, K.T. and Wu, S.H., Academy fellow independent directors and innovation. Asia Pacific Journal of Management, 39, 103–148, 2022.

Liao, C.-H., Tsang, A., Wang, K.T. and Zhu, N.Z., Corporate Governance Reforms and Cross-Listings: International Evidence. Contemporary Accounting Research, 39, 537-576, 2022.

Luo, G., Wang, K.T. and Wu, Y., Does the market reward meeting or beating analyst earnings forecasts? Empirical evidence from China, China Accounting and Finance Review, 2022.

Ryou, J.W., Tsang, A. and Wang, K.T., Product Market Competition and Voluntary Corporate Social Responsibility Disclosures, Contemporary Accounting Research, 39, 1215-1259, 2022.

Sharma, D.S., Singh, M.K. and Patel, A., Do Alma Mater Ties Between the Auditor and Audit Committee Affect Audit Quality? Contemporary Accounting Research, 39, 371-403, 2022.

Thoradeniya, P., Lee, J., Tan, R. and Ferreira, A., From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods, The British Accounting Review, 54(1), 2022.

Tsang, A., Wang, K.T., Wu, Y. and Lee, J., Nonfinancial Corporate Social Responsibility Reporting and Firm Value: International Evidence on the Role of Financial Analysts, European Accounting Review, 2022.

Walpola S. Y., A Critical Examination of the Tax-motivated Use of Discretionary Trusts: Evidence, Identifying Tax Avoidance, and the Efficacy of Legislative Tools,  Australian Tax Review, 51, 153-173, 2022.

Wang, K.T. and Sun, A., Institutional ownership stability and corporate social performance, Finance Research Letters, 47, Part A, 2022.

Wang, K.T. and Shailer, G., Multiple performance criteria for government-controlled firms, International Review of Economics & Finance, 79, 75-96, 2022.

Wang, W., Zhang, L., Wilson, M. and Kala, T., SEC Compensation-related Comment Letters and Excess CEO Compensation, European Accounting Review, 2022.

Wilson, M. D., Wang, K. T., Wu, Y. and Lau, A., Institutional Investors and Earnings Management Associated with Controlling Shareholders' Promises: Evidence from the Split Share Structure Reform in China, Journal of Contemporary Accounting & Economics, 18(3), 2022.

Wu, M. and Wilson, M., How well do analysts really understand asymmetric cost behaviour? Accounting & Finance, 2022

Xiao, X. and Shailer, G., Stakeholders’ perceptions of factors affecting the credibility of sustainability reports, The British Accounting Review, 54(1) 2022.

Zhang, L. and Fargher, N., Aggregate accounting earnings, special items and growth in gross domestic product: evidence from Australia. Accounting & Finance, 62, 2467-2496, 2022.

Zhu, N.Z., Wang, K.T. and Wilson, M., The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties. Abacus, 2022.

Zhang, P. F., & Shailer, G. The impact of audit committee expertise on external auditors' disclosures of key audit matters. International Journal of Auditing, 26(2), 151– 170, 2022.

Zhang, X., Cao, L., Li, W., Zhao, Q. and Li, L., Does litigation risk increase audit effort?, Asia-Pacific Journal of Accounting & Economics, 2022.

Zeng, W., Lillis, A.M., Grafton, J. and Dekker, H.C., The Influence of Institutional Differences on Control Mechanisms in Alliances. The Accounting Review, 97(3): 415–441, 2022.


Selected Publications

Adrian, C., Choi, K.W., Garg, M. and Truong, C. Winning the Australasian Reporting Awards: An analysis of accounting and economic outcomes. Australian Journal of Management, 2021.

Agrawal, P., Wang, I.Z. and Woodliff, D. External auditors' reliance on management's experts: The effects of an early-stage conversation and past auditor–client relationship. International Journal of Auditing, 25, 166– 187, 2021.

Azizan, S. and Shailer, G. Does Corporate Citizenship Influence Auditors’ Perceptions of the Credibility of Management in Relation to Financial Reports? European Accounting Review, 2021.

Azizkhani, M., Hossain, S., Jiang, A. and Yap, W.  Mandatory partner rotation, audit timeliness and audit pricing, Managerial Auditing Journal, 36(1), 105-131, 2021.

Barrett AO, P. “New development: Whither the strategic direction of public audit in an era of the ‘new normal’?” Public Money & Management 42, 124 – 128, 2021.

Chen, X., Jiang, X., Lu, L.Y. and Yu, Y.  Local political corruption and Firm's non-GAAP reporting, Journal of Corporate Finance, 70, 2021.

Chong, V.K., Loy, C.Y., Wang, I.Z. and Woodliff, D.R. The effect of negotiators’ role, leadership tone, and social value orientation on expected transfer prices: additional evidence, Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, 32(3), 299-332, 2021.

Gao, Z., Li, L. & Lu, L.Y. Social Capital and Managers’ Use of Corporate Resources. Journal of Business Ethics 168, 593–613, 2021.

Huang, R., Li, L., Lu, L.Y. and Wu. H.  The Impact of the Leahy-Smith America Invents Act on Firms’ R&D Disclosure, European Accounting Review, 30(5), 1067-1104, 2021.

Jiang, X. and Lu, L. How do US investors perceive the risk of local political corruption? Evidence from acquisition announcement. Accounting and Finance, 61, 885-912 2021.

Jin, X. and Wu, H. Economic policy uncertainty and cost stickiness, Management Accounting Research, 52, 2021.

Kober, R., Lee, J. and Ng, J., Australian not-for-profit sector views on the conceptual framework, accounting standards and accounting information. Accounting and Finance, 61, 1105-1138, 2021.

Li, L. and Zhang, H. The devil is in the detail? Investors’ mispricing of proxy voting outcomes on M&A deals," Journal of Business Finance & Accounting, Wiley Blackwell, 48(3-4), 692-717, 2021.

Li, W., Phang, S-W., Choi, K.W. and Ho, S.Y. The strategic role of CIOs in IT controls: IT control weaknesses and CIO turnover, Information & Management, 58(6), 2021.

Maher, F., Van Zyl, W., & Wee, M. The State of Executive Remuneration Disclosure in Australia. Company and Securities Law Journal38(7), 491-512, 2021.

Qiu, J., Wu, H. and Zhang, L. In name only: Information spillovers among Chinese firms with similar stock names during earnings announcements, Journal of Corporate Finance, 69, 2021.

Tsang, A., Wang, K. T., Liu, S. and Yu, L.  Integrating Corporate Social Responsibility Criteria into Executive Compensation and Firm Innovation: International Evidence (August 2021). Journal of Corporate Finance, 70, 2021.

Tsang, A., Wang, K., Zhu, Z. and Yu, L. The Economic Consequences of Hosting the Olympic Games: International Evidence from Cross-Listings. Journal of International Accounting Research, 2021.

Walpola, S. After the Australia Acts: the High Court’s attitude to changing the common law (1987–2016), Oxford University Commonwealth Law Journal, 21(1), 31-72, 2021.

Wang, K.T., Wu, Y. and Sun, A., Acquisitions and the cost of debt: Evidence from China, International Review of Financial Analysis, 78, 2021,

Wang, K.T., Liu, S. and Wu, Y. Corporate social activities and stock price crash risk in the banking industry: International evidence, Journal of International Financial Markets, Institutions and Money, 74, 2021.

Wang, K.T., Kartika, F., Wang, W.W. and Luo, G. Corporate social responsibility, investor protection, and the cost of equity: Evidence from East Asia, Emerging Markets Review, 47, 2021.

Wang, K. T., Wu, Y. and Ho, K‐Y. Internal Control Reporting and Cost of Bond Financing: Evidence From China (September 1, 2019). International Review of Economics & Finance, 76, 2021.

Zhang, P.F. and Shailer, G. Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement, The British Accounting Review, 53(3), 2021.

Zhang, X., Guo, X., Ho, S.Y., Lai, K-H. and Vogel, D.  Effects of emotional attachment on mobile health-monitoring service usage: An affect transfer perspective, Information & Management, 58(2), 2021.