# Accounting & Finance Journal Tracker — 直近7日の新着論文

- 生成日時: 2026-10-06 10:19 (JST)
- 対象: 2026-09-30 以降に本サイトが新規取得した論文（CrossRef初回登録ベース） 90件 / 全67誌
- 形式: 誌ごとに「タイトル — 著者 (公表日) DOI」。公表日が月のみの論文は日=01で表示
- アブストラクト・ランク・直近30日分は https://shimi-toshi.github.io/journal-tracker/papers.json を参照

## Accounting, Organizations and Society (ABDC A* / ABS 4*)

- Do bonus deferral and bonus recovery affect employee effort? — Mandy M. Cheng, Tami Dinh, Maria Lotze, Alexander Schäffer, Wolfgang Schultze (2026/12/01) https://doi.org/10.1016/j.aos.2026.101663

## Journal of Accounting and Economics (ABDC A* / ABS 4*)

- Managerial delegation within firms and peer information environment — Jalal Sani (2026/10/01) https://doi.org/10.1016/j.jacceco.2026.101951

## Journal of Accounting Research (ABDC A* / ABS 4*)

- Mimicking Regulatory Peers — MINJAE KIM (2026/09/30) https://doi.org/10.1111/1475-679x.70086
- Book Value Risk Management of Banks: Limited Hedging, HTM Accounting, and Rising Interest Rates — João Granja, Erica Xuewei Jiang, Gregor Matvos, Tomasz Piskorski, Amit Seru (2026/09/29) https://doi.org/10.1111/1475-679x.70090
- Partisanship, Information, and Punishment for Misconduct at Work — VIVEK PANDEY, JOANNA S. WU, YUANZHE ZHANG (2026/09/28) https://doi.org/10.1111/1475-679x.70089

## The Accounting Review (ABDC A* / ABS 4*)

- The Nonproduction of an Accounting Standard: Climate Change, Emissions Trading, and Legitimacy Shielding — Jonathan Tweedie, Marian Konstantin Gatzweiler, Matteo Ronzani, Max Baker (2026/09/01) https://doi.org/10.2308/tar-2025-0166

## Contemporary Accounting Research (ABDC A* / ABS 4)

- Specialists' Evidence Evaluation and Judgments in Audits — Tim D. Bauer, Cassandra Estep, Emily E. Griffith (2026/10/03) https://doi.org/10.1111/1911-3846.70077
- Collaborative Innovation and R&D Disclosures: Evidence From Co‐Patents — Caroline Lee, Zhongnan Xiang (2026/09/29) https://doi.org/10.1111/1911-3846.70084
- Opportunities for Enhancing Professional Skepticism Prior to Entering the Accounting Profession — Allen D. Blay, M. G. Fennema, Michelle McAllister (2026/09/29) https://doi.org/10.1111/1911-3846.70083

## British Accounting Review (ABDC A* / ABS 3)

- Blockchain Technology Adoption and Audit Pricing: The Influence of External Regulatory Intensity — Chengliu He, Ying Han Fan, Xinru Yue, Grantley Taylor, Yizao Chen (2026/10/01) https://doi.org/10.1016/j.bar.2026.101981
- Balancing Stability and Transparency: Macroprudential Policies and Opacity Puzzle in Banking — Trang Nguyen Ha Cu, Chau Le, Hiep Ngoc Luu, The Anh Pham (2026/10/01) https://doi.org/10.1016/j.bar.2026.101980

## The European Accounting Review (ABDC A* / ABS 3)

- Certified inside directors and tax planning: international evidence — Lyu Fan, Raymond Siu Yeung Chan, Jeong-Bon Kim, Byron Y. Song, Fang Zhang (2026/10/04) https://doi.org/10.1080/09638180.2026.2733069
- Reputational spillovers within audit firm networks – evidence from the Wirecard scandal — Benedikt Downar, Melanie Großeastroth, Christopher Koch (2026/09/29) https://doi.org/10.1080/09638180.2026.2735876

## Abacus (ABDC A / ABS 3)

- Show Me Your Circle! A Typology of Circular Economy Disclosure Strategies by Multinationals — Warren Maroun, Laura Rocca, David Monciardini (2026/09/28) https://doi.org/10.1111/abac.70054

## Accounting Horizons (ABDC A / ABS 3)

- CEO Neuroticism and Corporate Credit Risk — Tsung-Kang Chen, Yijie Tseng, Yun Hao (2026/10/01) https://doi.org/10.2308/horizons-2025-026
- The Verification Imperative: Why Artificial Intelligence Will Expand, Not Displace, the CPA Profession — Eldar Maksymov (2026/09/01) https://doi.org/10.2308/horizons-2026-074

## Behavioral Research in Accounting (ABDC A / ABS 3)

- DISCUSSION OF Guardrails on the Creative Process: The Impact of Decision Rights and Incentives on Creativity — Michael G. Williamson (2026/09/04) https://doi.org/10.2308/bria-2025-024

## Critical Perspectives on Accounting (ABDC A / ABS 3)

- Not so fast, AI! The long resistance and adaptation of professionals to digitalization — Fabio James Petani, Carlos Ramirez, Yves Gendron (2026/09/01) https://doi.org/10.1016/j.cpa.2026.102888

## Financial Accountability and Management (ABDC A / ABS 3)

- Performance Measurement Systems and Academic Managers’ Gaming Behavior — Shahenda Shehata, Lee D. Parker (2026/09/30) https://doi.org/10.1111/faam.70056
- The Influence of Hard and Soft Power on the Organizational Effectiveness of State Corporations in Kenya — Robert Arasa, Angela Ndunge, Loice Vihenda Wafula (2026/09/30) https://doi.org/10.1111/faam.70057

## Journal of Accounting and Public Policy (ABDC A* / ABS 3)

- The information relevance of GAAP-based aggregate spending measures for state economic growth — Won Jung Kim (2026/11/01) https://doi.org/10.1016/j.jaccpubpol.2026.107479

## Journal of Accounting Literature (ABDC A / ABS 3)

- Bad news travels fast: comment letters, investor trading behavior, and stock liquidity — Shouyu Yao, Chaoshin Chiao, Chunfeng Wang, Feiyang Cheng, Pan Huang (2026/10/02) https://doi.org/10.1108/jal-10-2025-0553

## Journal of Management Accounting Research (ABDC A* / ABS 2)

- Embedding ESG in Decision-Relevant Information: The Role of Organizational Design — Isabella Grabner, Claudia Marini, Arthur Posch (2026/10/01) https://doi.org/10.2308/jmar-2025-030

## Accounting and Finance (ABDC A / ABS 2)

- Professional Technology in Higher Education: Student Perspectives on Bloomberg Terminal Learning Experiences — Xiao Tian (2026/09/30) https://doi.org/10.1111/acfi.70294

## Accounting in Europe (ABDC A / ABS 2)

- Investors’ Preferences for Qualitative Characteristics of Sustainability Disclosures: A Discrete Choice Experiment and an Analysis of Willingness to Pay — Maria Misiuda, Maik Lachmann (2026/10/04) https://doi.org/10.1080/17449480.2026.2739910

## International Journal of Accounting Information Systems (ABDC A / ABS 2)

- The effects of communication mode and task ambiguity on the performance of auditor dyads: An experimental investigation — Ahmed Shuaib, Uday Murthy (2026/12/01) https://doi.org/10.1016/j.accinf.2026.100792

## Journal of Contemporary Accounting and Economics (ABDC A / ABS 2)

- Current expected credit loss (CECL) and discretionary loan loss provision — Suyi Liu, Justin Jin, S.M.Khalid Nainar, Tingying Zhou (2026/10/01) https://doi.org/10.1016/j.jcae.2026.100600
- CEO voluntary departures and cost of equity capital — Yan Yu, Yong Sun, Qian Sun (2026/09/01) https://doi.org/10.1016/j.jcae.2026.100598

## Journal of Management Control (ABDC A / ABS 2)

- Management control in startups: a structured literature review — Anderson Betti Frare, Deoclécio Junior Cardoso da Silva, Ana Paula Capuano da Cruz, Vagner Horz, Chris Akroyd (2026/10/05) https://doi.org/10.1007/s00187-026-00430-2
- Management accounting and control and innovation in SMEs: a systematic review-based integrative framework and future research agenda — Rui Alexandre R. Pires, Maria Do Céu G. Alves, João J. Ferreira (2026/09/30) https://doi.org/10.1007/s00187-026-00431-1

## Managerial Auditing Journal (ABDC A / ABS 2)

- Delisting system reform effects on avoidance behavior and audit reporting: insights from China’s market — Dingrui Liu (2026/10/01) https://doi.org/10.1108/maj-11-2024-4587

## Accounting and the Public Interest (ABDC B / ABS 2)

- The Effects of Expanded Analyst Ownership Disclosure on Nonprofessional Investors’ Judgments and Decision-Making — Robert Marley, Mark J. Mellon, Johan L. Perols, Dahlia M. Robinson (2026/09/01) https://doi.org/10.2308/api-2025-009

## Accounting Research Journal (ABDC B / ABS 2)

- Does supply chain digitalization affect corporate tax avoidance? — Shu Shang, Yanxi Li (2026/10/05) https://doi.org/10.1108/arj-01-2026-0123

## Accounting, Economics and Law: A Convivium (ABDC B / ABS 2)

- Perspectives on Credit Ratings: A Response to Reviews on “Rating Politics” — Zsófia Barta (2026/10/05) https://doi.org/10.1515/ael-2026-0109

## Asia-Pacific Journal of Accounting and Economics (ABDC B / ABS 2)

- Environmental disclosure in the Southeast Asia region: the role of environmental performance and earnings management — Hung Dung Huynh, Tra Lam Pham, Phuoc Bao an Nguyen (2026/09/28) https://doi.org/10.1080/16081625.2026.2736827

## Current Issues in Auditing (ABDC B / ABS 2)

- Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Standard Setting Agenda — Dereck Barr-Pulliam, Sean A. Dennis, Travis P. Holt, John D. Keyser, Michelle McAllister, Aleksandra B. Zimmerman (2026/09/01) https://doi.org/10.2308/ciia-2026-031
- Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Draft 2026–2030 Strategic Plan Goals and Objectives — Dereck Barr-Pulliam, Sean A. Dennis, Travis P. Holt, John D. Keyser, Michelle McAllister, Aleksandra B. Zimmerman (2026/09/01) https://doi.org/10.2308/ciia-2026-034

## International Journal of Disclosure and Governance (ABDC B / ABS 2)

- ESG-driven liquidity management: an empirical analysis of corporate practices in the MENA region — Zyad Marashdeh, Mohammad Khataybeh, Ghassan Omet (2026/09/30) https://doi.org/10.1057/s41310-026-00428-1
- Do ESG signals translate into investment action? The amplifying role of corporate reputation in retail investor decision-making — Mithilesh Gidage, Shilpa Bhide, Vaishali S. Dhingra, Ameya Patekar (2026/09/30) https://doi.org/10.1057/s41310-026-00429-0

## Journal of Accounting & Organizational Change (ABDC B / ABS 2)

- Strategic pathways to agility: how dynamic management control systems, strategic management accounting and knowledge management foster organizational learning and adaptability — Ahmed Abdullah Saad Al-Dhubaibi (2026/10/05) https://doi.org/10.1108/jaoc-07-2025-0281
- Beyond regulation: adaptive responses of nonregulated SMEs to mandatory CSR reporting — Asif M. Huq, Fredrik Hartwig, Wensong Bai, Niklas Rudholm (2026/09/30) https://doi.org/10.1108/jaoc-09-2025-0355

## Journal of Applied Accounting Research (ABDC B / ABS 2)

- Environmental taxes, CO2 emissions, and economic growth: evidence on the moderating role of institutional quality in developing countries — Van Cuong Dang, Le Hong Ngoc, Thi Thanh Tam Nguyen (2026/10/02) https://doi.org/10.1108/jaar-03-2026-0209

## Journal of Public Budgeting, Accounting and Financial Management (ABDC B / ABS 2)

- Power, inclusion and the role of SMEs in European public procurement — Natalia Arias, Manuel J. García Rodríguez, Ana Yetano (2026/10/05) https://doi.org/10.1108/jpbafm-06-2025-0169
- Corrigendum: Towards a greener archipelago: strengthening Indonesia's environmental quality through fiscal transfers (2026/10/01) https://doi.org/10.1108/jpbafm-09-2026-0472
- Government accounting practices and social SDG achievements in the EU — Sandra Cohen, Antonia Markogiannopoulou, Thekla Paraponti (2026/09/30) https://doi.org/10.1108/jpbafm-01-2026-0041

## Sustainability Accounting, Management and Policy Journal (ABDC B / ABS 2)

- AI-enabled dynamic capabilities for sustainability: structural boundary conditions of environmental value creation — DeYu Zhong, Jianhui Chen, Jun Zhou, Chengzi Liu, Rongfu Zhan (2026/10/01) https://doi.org/10.1108/sampj-02-2026-0384

## Journal of Finance (ABDC A* / ABS 4*)

- The Real Channel for Nominal Bond‐Stock Puzzles — MIKHAIL CHERNOV, LARS A. LOCHSTOER, DONGHO SONG (2026/09/30) https://doi.org/10.1111/jofi.70092
- Supranational Banking Supervision, Credit Supply, and Risk‐Taking: European Evidence from Multi‐Country Credit Registers — CARLO ALTAVILLA, MIGUEL BOUCINHA, MARTINA JASOVA, JOSÉ‐LUIS PEYDRÓ, FRANK SMETS (2026/09/30) https://doi.org/10.1111/jofi.70091
- Mind the App: Mobile Access to Financial Information and Consumer Behavior — YARON LEVI, SHLOMO BENARTZI (2026/09/30) https://doi.org/10.1111/jofi.70087
- The Politicization of Social Responsibility — TODD A. GORMLEY, MANISH JHA, MENG WANG (2026/09/30) https://doi.org/10.1111/jofi.70093
- Money to Burn: Crowdfunding Wildfire Recovery — J. ANTHONY COOKSON, EMILY A. GALLAGHER, PHILIP MULDER (2026/09/29) https://doi.org/10.1111/jofi.70094

## Journal of Financial Economics (ABDC A* / ABS 4*)

- Climate regulatory risks and corporate bonds — Lee Seltzer, Laura T. Starks, Qifei Zhu (2026/11/01) https://doi.org/10.1016/j.jfineco.2026.104363

## Journal of Financial and Quantitative Analysis (ABDC A* / ABS 4)

- How Does Domestic Competition Affect Firms’ Foreign Market Expansion? — Tiago Loncan, Philip Valta (2026/09/30) https://doi.org/10.1017/s0022109026103354
- Flow Diversification — Sunil Wahal, Albert Y. Wang (2026/09/29) https://doi.org/10.1017/s0022109026103172
- Resolution Design and Investment in Banking Groups – CORRIGENDUM — Albert Banal-Estañol, Gyöngyi Lóránth, David Pothier (2026/09/29) https://doi.org/10.1017/s0022109026103378

## Review of Finance (ABDC A* / ABS 3)

- Creation After Destruction? Financial Intermediation and Firm Entry After Bank Cleanups — Nishant Kashyap, Prasanna Tantri (2026/10/05) https://doi.org/10.1093/rof/rfag045

## Journal of Corporate Finance (ABDC A* / ABS 3)

- The voting behavior of women-led mutual funds — Alberta Di Giuli, Alexandre Garel, Arthur Romec (2026/09/01) https://doi.org/10.1016/j.jcorpfin.2026.103095

## Journal of Banking and Finance (ABDC A* / ABS 3)

- Intraday predictability in commodity futures: New evidence from China’s retail-dominated market — Biao Guo, Junping Zhu (2026/10/01) https://doi.org/10.1016/j.jbankfin.2026.107834
- The 52-week high liquidity mirage: How behavioral convergence impairs price discovery — Joshua Della Vedova, Mingze Gao, Andrew Grant, Joakim Westerholm, Barbara A. Bliss (2026/09/01) https://doi.org/10.1016/j.jbankfin.2026.107830

## Pacific Basin Finance Journal (ABDC A / ABS 2)

- Earnings preview ban: Analyst consequences of restricting pre-earnings private communication — Kotaro Miwa, Hidenori Takahashi (2026/10/01) https://doi.org/10.1016/j.pacfin.2026.103402
- Interlocking shareholder networks and corporate strategic risk-taking: Evidence from ex ante strategic resource commitments — Puxuan Wang, Xiaoqian Zhang, Shuangjin Wang, Maggie Foley (2026/10/01) https://doi.org/10.1016/j.pacfin.2026.103401
- Stock price synchronicity and internet penetration: International evidence — Axel Grossmann, Thanh Ngo (2026/09/01) https://doi.org/10.1016/j.pacfin.2026.103398
- Does open government data spur M&A? Evidence from public data platforms established by local governments in China — Tingyong Zhong, Fuqi Ma, Erik Devos, Yun Ke (2026/09/01) https://doi.org/10.1016/j.pacfin.2026.103399
- R&D catering and opportunistic insider selling — Hanqi Li, Luo Qi, Minhua Zhang (2026/09/01) https://doi.org/10.1016/j.pacfin.2026.103400

## Finance Research Letters (ABDC A / ABS 2)

- Delivering on the promise: How corporate culture influences customer benefits in insurance claim handling — Sunghan Bae, Keshav Raj Bhattarai, Gurdeep Singh Raina, Parvinder Pal Singh (2026/12/01) https://doi.org/10.1016/j.frl.2026.110835
- Do hourly Bitcoin options forecast risk beyond a HAR benchmark? — Tenglong Wang, Meng Rao, Xiaoyang Zhuo (2026/10/01) https://doi.org/10.1016/j.frl.2026.110853
- IRS Monitoring and Directors’ Insider Trading Profitability — Sung Gon Chung, Jimmy Lee, Sang Hyun Park (2026/10/01) https://doi.org/10.1016/j.frl.2026.110873
- When Code Fails: Operational Trust Shocks and Liquidity Scarring in Decentralized Finance — Michael Zouari, Ilan Alon, Zeev Shtudiner (2026/10/01) https://doi.org/10.1016/j.frl.2026.110877
- Government digital economy attention and firm AI investment — Bin Zhao, Chao Fang, Xue Jiang (2026/10/01) https://doi.org/10.1016/j.frl.2026.110876
- Public data openness and land finance dependence: A double machine learning approach — Xu Zou, Xiaoping Shi, Zongyao Yang (2026/10/01) https://doi.org/10.1016/j.frl.2026.110875
- Evidence on the joint value of narrative disclosures and financial indicators for corporate fraud screening — Qiyan Huang, Yingjie Tian (2026/10/01) https://doi.org/10.1016/j.frl.2026.110852
- Deferred tax assets and banks’ risk: The role of accounting standards — Tiago F.A. Matos, João C.A. Teixeira, Tiago M. Dutra, Mário J.C. Fernandes, Sai Palepu, Rafaela F.C.S. Esteves (2026/10/01) https://doi.org/10.1016/j.frl.2026.110854
- National Digitalization Proxies and Banking System Nonperforming Loan Ratio Forecasts — Fanglan Xu, Yuhan Lei (2026/10/01) https://doi.org/10.1016/j.frl.2026.110879
- When Regret Becomes Salient: Predicting the Cross-Section of Returns — Yusung Ha, Donghoon Kim (2026/10/01) https://doi.org/10.1016/j.frl.2026.110881
- Macroprudential Policy and Financial Risk: The Moderating Role of Financial Innovation — Jinghao Yang, Jun Wen, Xinxin Zhao, Xiaozhou Zhou (2026/10/01) https://doi.org/10.1016/j.frl.2026.110880
- Finite-Sample Risk Estimation and Investment Responses — Jimmy Teng (2026/10/01) https://doi.org/10.1016/j.frl.2026.110882
- Beyond Readability: Managerial Disclosure Cohesion and Information Asymmetry — Li Dang, Chuancai Zhang (2026/10/01) https://doi.org/10.1016/j.frl.2026.110883
- Environmental Emergency Preparedness Disclosure, Green Fund Participation, and Financing Costs — Ding Zhang, Xusheng Xie, Liwei Liu (2026/10/01) https://doi.org/10.1016/j.frl.2026.110884
- Challenges in low- and middle-income countries: From climate change to geopolitics — Tony Klein (2026/09/01) https://doi.org/10.1016/j.frl.2026.110830
- Who Reviews the Audit? Informal Groups and Reviewer Assignment — Weiwei Ma, Yiwen Dong, Xu Zurong (2026/09/01) https://doi.org/10.1016/j.frl.2026.110856
- Trade shocks, movable-collateral financing, and creditor heterogeneity — Xiaohui Hou, Jingwen Zhao (2026/09/01) https://doi.org/10.1016/j.frl.2026.110857
- Social ESG profitability signals: Outcomes versus investments — Zhoumiqi Yuan, Mingxuan Feng, Weize Wu, Jingxuan Liu, Fei Qi (2026/09/01) https://doi.org/10.1016/j.frl.2026.110858
- Artificial Intelligence Policy Pilots and Firms’ Patent Disruptiveness: Evidence from China’s New-Generation AI Innovation and Development Pilot Zones — Ren Ge, Yinxia Li, Zheng Wang, Yueqing Yang, Jing Guo (2026/09/01) https://doi.org/10.1016/j.frl.2026.110850
- Employee well-being in private equity-backed firms — Sang Truong, Uwe Walz (2026/09/01) https://doi.org/10.1016/j.frl.2026.110839
- Does Digital Finance Amplify the Governance Role of Online Media? Evidence on Corporate Social Responsibility — Long Du, Wenke Sun (2026/09/01) https://doi.org/10.1016/j.frl.2026.110863
- Do Markets Price New Geopolitical Exposure? Evidence from Cross-Border Acquisitions — Silvia Rigamonti, Andrea Signori (2026/09/01) https://doi.org/10.1016/j.frl.2026.110861
- Volatility of Liquidity and Cross-Section of Cryptocurrency Returns — Manisha Yadav (2026/09/01) https://doi.org/10.1016/j.frl.2026.110859
- Climate Risks Travel Upstream: How Does Customer Climate Risk Perception Shape Supplier Green Innovation? — Xinyue Song, Jin-hui Luo, Yilong Wu (2026/09/01) https://doi.org/10.1016/j.frl.2026.110862
- Over-Indebtedness and Misperception of Relative Performance — Zsófia Vörös, Robert Mesrob DerMesrobian, Sándor Erdős (2026/09/01) https://doi.org/10.1016/j.frl.2026.110860
- Private institutional trust and digital euro adoption intentions — Andrej Cupak (2026/09/01) https://doi.org/10.1016/j.frl.2026.110843