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Content
October 2023, Volume 46, Issue 4
- 611-629 The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda
by Yazen Alaamri & Khaled Hussainey & Monomita Nandy & Suman Lodh - 630-670 Earnings management: a three-decade analysis and future prospects
by Manish Bansal
July 2023, Volume 46, Issue 4
- 481-509 Nomination committees in Australia, outcomes for influence of a powerful CEO and diversity
by Natalie Elms & Pamela Fae Kent
November 2023, Volume 46, Issue 4
- 671-721 Impact of debt on sustainability reporting: a meta-analysis of the moderating role of country characteristics
by Monica Singhania & Gurmani Chadha
August 2023, Volume 46, Issue 4
- 510-538 Does tax avoidance impair accounting comparability?
by Paul L. Baker & Peiwei Lyu & Pietro Perotti
September 2023, Volume 46, Issue 4
- 539-564 Pitching business school researcher profiles
by Robert Faff & David Mathuva & Mark Brosnan & Sebastian Hoffmann & Catalin Albu & Searat Ali & Micheal Axelsen & Nikki Cornwell & Adrian Gepp & Chelsea Gill & Karina Honey & Ihtisham Malik & Vishal Mehrotra & Olayinka Moses & Raluca Valeria Ratiu & David Tan & Maciej Andrzej Tuszkiewicz - 565-586 Weathering exchange rates: estimating the effect of climate change vulnerability on foreign currency hedging using a text-based approach
by Tanakorn Likitapiwat & Pornsit Jiraporn & Sirimon Treepongkaruna - 587-610 Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors
by Rasha Kassem & Kamil Omoteso
August 2023, Volume 46, Issue 3
- 343-367 Trade credit supply and financial distress outcomes: evidence from Australian voluntary administrations
by James Routledge - 368-400 Research-practice gap in accounting journals? A topic modeling approach
by Florian Philipp Federsel & Rolf Uwe Fülbier & Jan Seitz - 401-445 Military-experienced senior executives, corporate earnings quality and firm value
by Zhe Li & Xinrui Liu & Bo Wang
July 2023, Volume 46, Issue 3
- 293-320 Board composition and corporate social responsibility: uncovering the effects of co-opted directors
by Ali I. El Saleh & Doureige J. Jurdi - 321-342 Liquidity, informational efficiency and firm default risk: a systematic literature review
by Lingling Zhao & Vito Mollica & Yun Shen & Qi Liang
September 2023, Volume 46, Issue 3
- 446-479 Analysts’ perceptions of cash flow reporting: earnings reliability, confidence and implications for evaluating firm performance
by Pamela Fae Kent & Richard Kent & Michael Killey
April 2023, Volume 46, Issue 2
- 153-169 Causality of price movements in VIX exchange-traded products and VIX futures contracts
by Michael O'Neill & Gulasekaran Rajaguru
July 2023, Volume 46, Issue 2
- 238-276 Implementing corporate sustainability information in socially responsible investing: a systematic review of empirical research
by Dan Daugaard & Jing Jia & Zhongtian Li - 277-292 A closer look at the relationship between firm-specific return variation and stock returns
by Ha Nguyen & Yihui Lan & Sirimon Treepongkaruna
June 2023, Volume 46, Issue 2
- 170-199 Aggregate economic policy uncertainty and corporate political contribution disclosure
by Lijun Lei & Yan Luo - 214-237 A bibliometric review of corporate environmental disclosure literature
by Bilal & Ali Meftah Gerged & Hafiz Muhammad Arslan & Ali Abbas & Songsheng Chen & Shahid Manzoor
May 2023, Volume 46, Issue 2
- 200-213 Managing government commissioning and philanthropic expectations: earnings management in Australian nonprofit disability service providers
by David John Gilchrist & Dane Etheridge & Zhangxin (Frank) Liu
June 2023, Volume 46, Issue 1
- 26-50 Cryptocurrency puzzles: a comprehensive review and re-introduction
by Cynthia Weiyi Cai & Rui Xue & Bi Zhou - 82-104 Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature
by Mark Brosnan & Keith Duncan & Tim Hasso & Janice Hollindale - 105-120 Australian initial public offerings and US venture capital: different structures for similar early-stage funding?
by Terry Marsh & Kylie Jennifer Gilbey
May 2023, Volume 46, Issue 1
- 1-25 The bright side of CEO narcissism and its impact on accounting conservatism
by Yun Shen & Vito Mollica & Aldo Fortunato Dalla Costa - 51-81 An analysis of comment letters on a new, stand-alone standard for audits of less complex entities’ financial statements
by Elina Elisabet Haapamäki & Juha Mäki
October 2023, Volume 46, Issue 1
- 121-149 Shareholder activism and accounting reporting complexity
by Mai Dao & Hongkang Xu
March 2023, Volume 45, Issue 3
- 425-457 Book-tax conformity and the demand for auditor-provided tax services: European evidence
by Xuan Sean Sun & Ahsan Habib & Daifei Troy Yao - 458-473 Are environmental lawsuits related to the cost of bank loans?
by Grant Richardson & Ivan Obaydin & Pamela Fae Kent
April 2023, Volume 45, Issue 3
- 474-496 Complements, substitutes or neither? A review of the relation between corporate social responsibility and corporate tax avoidance
by Shannon Jemiolo & Curtis Farnsel - 497-522 Corporate social responsibility and abnormal executive compensation
by Jonghan Park & Tianming Zhang & Spencer Pierce & Yonghong Jia - 523-567 Financial innovation in the uranium mining sector: analysis of an exchange-traded fund and its impact on trading characteristics of uranium stocks
by James Bentley & Zhangxin (Frank) Liu
May 2023, Volume 45, Issue 3
March 2023, Volume 45, Issue 2
- 364-405 A literature survey of corporate failure prediction models
by Stewart Jones
February 2023, Volume 45, Issue 2
- 256-288 Disclosures of labour practices: perspectives of legitimacy and impression management
by Zhongtian Li & Shamima Haque & Larelle (Ellie) Chapple - 314-339 Employing string similarity metrics of partners to estimate audit team continuity: determinant and its effects on audit outcomes and pricing
by Frendy & Fumiko Takeda - 340-363 Self-regulation versus government oversight: audit fees research
by Joseph Akadeagre Agana & Anna Alon & Stephen Zamore - 406-424 Investigating the black box of external audit practice: the paradox of auditors' failure in detecting and reporting fraud
by Rasha Kassem
January 2023, Volume 45, Issue 2
- 209-255 The use of management controls to enhance the perception of meaningful work – a systematic literature review and conceptional model development
by Janine Burghardt & Klaus Möller - 289-313 Formal and informal institutions and fair value opinion shopping: an institutional anomie theory perspective
by June Cao
January 2023, Volume 45, Issue 1
- 154-189 A real effect across time: disclosure quality, cost of capital and profitability
by Cynthia Weiyi Cai
November 2022, Volume 45, Issue 1
- 1-47 Defining CSR disclosure quality: a review and synthesis of the accounting literature
by Andrew C. Stuart & Stephen H. Fuller & Nicole M. Heron & Tracey J. Riley - 48-63 The ethics of climate change and the green new deal: a qualitative study
by Damian J. Bridge - 64-99 An alternative approach to detect earnings management to meet or beat benchmarks
by Stavros Degiannakis & George Giannopoulos & Salma Ibrahim & Bjørn N. Jørgensen
December 2022, Volume 45, Issue 1
- 100-129 Board characteristics and negative disclosure tone
by Minna Martikainen & Antti Miihkinen & Luke Watson - 130-153 Filling the gap and moving forward: a review of analytical and empirical studies of disclosure and cost of capital
by Cynthia Weiyi Cai - 190-205 Reduced-form models of correlated default timing: a systematic literature review
by Ha Nguyen & Xian Zhou
October 2022, Volume 44, Issue 2/3
- 154-176 Financial reporting quality during a crisis: a systematic review
by Amitav Saha - 177-191 The link and spillovers between clean energy and fossil fuels market: a systematic literature review
by Summer Xia - 192-227 Reverse mergers and stock price crash risk: evidence from China
by Zijian Cheng & Zhangxin (Frank) Liu & Jiaxin Xie
September 2022, Volume 44, Issue 2/3
- 109-132 Real earnings management and idiosyncratic return volatility
by Ahsan Habib & Pallab Kumar Biswas & Dinithi Ranasinghe - 133-153 Supervision or collusion? CEO–CFO social ties and financial reporting quality
by Xingtong Fang & Kaigang He & Yijun Meng & Jianfang Ye
November 2021, Volume 44, Issue 1
- 1-39 Why does affect matter in accounting: a review of experimental studies on the effect of affect
by Xin Geng & Manos Kalargiros
December 2021, Volume 44, Issue 1
- 40-71 Accounting for intangible assets – insights from meta-analysis of R&D research
by Anne Jeny & Rucsandra Moldovan - 72-107 How relative performance information affects employee behavior: a systematic review of empirical research
by Christian Schnieder
July 2019, Volume 43, Issue 1
- 19-46 How do restatements affect outside directors and boards? A review of the literature
by Daniel A. Street & Dana R. Hermanson - 47-69 lead Independent Directors: Good governance or window dressing?
by Phillip T. Lamoreaux & Lubomir P. Litov & Landon M. Mauler
November 2019, Volume 43, Issue 1
- 70-86 The tradeoff between relevance and comparability in segment reporting✩
by Lisa Hinson & Jennifer Wu Tucker & Diana Weng - 87-107 The information content of operations-related disclosures
by Guang Ma - 108-123 Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis
by Qi Flora Dong & Yiting Cao & Xin Zhao & Ashutosh Deshmukh - 124-144 Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections
by Josep Bisbe & Anne-Marie Kruis & Paola Madini - 145-469 Examination and implications of experimental research on investor perceptions
by Rachel Martin
April 2019, Volume 43, Issue 1
- 1-18 The informativeness of U.S. banks’ statements of cash flows✩
by Zhan Gao & Weijia Li & John O’Hanlon
February 2019, Volume 42, Issue 1
- 29-43 Production and dissemination of corporate information in social media: A review
by Lijun (Gillian) Lei & Yutao Li & Yan Luo - 44-60 A review of derivatives research in accounting and suggestions for future work
by John L. Campbell & Landon M. Mauler & Spencer R. Pierce
September 2018, Volume 42, Issue 1
- 61-79 Modeling and interpreting regressions with interactions
by Jeffrey J. Burks & David W. Randolph & Jim A. Seida
March 2018, Volume 42, Issue 1
- 80-103 Internal control in accounting research: A review
by Keryn Chalmers & David Hay & Hichem Khlif
December 2018, Volume 42, Issue 1
- 1-28 Taxes and firm size: Political cost or political power?
by Thomas Belz & Dominik von Hagen & Christian Steffens
July 2018, Volume 41, Issue 1
January 2018, Volume 41, Issue 1
- 106-126 No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?
by Elizabeth Johnson & Kenneth J. Reichelt & Jared S. Soileau
March 2018, Volume 41, Issue 1
- 22-46 Whistleblowing on accountingy-related misconduct: A synthesis of the literature
by Gladys Lee & Xinning Xiao - 47-62 Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework
by Tobias Johansson - 63-74 Studies on the impact of accounting information and assurance on commercial lending judgments
by Arnold Schneider - 75-88 Is earnings management sensitive to discount rates?
by Jesper Haga & Kim Ittonen & Per C. Tronnes & Leon Wong - 89-105 Who’s the boss? The economic and behavioral implications of various characterizations of the superior in participative budgeting research
by Alisa G. Brink & Jennifer C. Coats & Frederick W. Rankin - 127-141 Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism
by Carmen Olsen & Anna Gold
February 2018, Volume 41, Issue 1
January 2018, Volume 40, Issue 1
- 54-82 Risk reporting: A review of the literature and implications for future research✩
by Tamer Elshandidy & Philip J. Shrives & Matt Bamber & Santhosh Abraham - 83-101 Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics
by Deniz A. Appelbaum & Alex Kogan & Miklos A. Vasarhelyi
February 2018, Volume 40, Issue 1
- 102-115 Big data techniques in auditing research and practice: Current trends and future opportunities
by Adrian Gepp & Martina K. Linnenluecke & Terrence J. O’Neill & Tom Smith - 116-151 Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda
by Jörn Obermann & Patrick Velte
November 2017, Volume 40, Issue 1
- 1-15 The value of public sector audit: Literature and history
by David Hay & Carolyn Cordery - 16-28 Audit seasonality and pricing of audit services: Theory and evidence from a meta-analysis
by Hooi Ying Ng & Per Christen Tronnes & Leon Wong - 29-53 Audit committees’ independence and the information content of earnings announcements in Western Europe
by Cédric Poretti & Alain Schatt & Liesbeth Bruynseels
September 2017, Volume 39, Issue 1
- 1-22 Output-based measurement of accounting comparability: A survey of empirical proxies
by Christian Gross & Pietro Perotti - 52-81 Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research
by Marsha B. Keune & Timothy M. Keune & Linda A. Quick
August 2017, Volume 39, Issue 1
June 2017, Volume 38, Issue 1
May 2017, Volume 38, Issue 1
- 1-13 Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing
by Lei Gao & Alisa G. Brink
August 2016, Volume 37, Issue 1
- 1-18 The costs and benefits of long-short investing: A perspective on the market efficiency literature✩
by William Beaver & Maureen McNichols & Richard Price
October 2016, Volume 37, Issue 1
- 19-35 The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development
by Christian Nitzl - 36-54 Industry competition and fundamental analysis
by Irfan Safdar - 55-75 The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory
by Martin Plöckinger & Ewald Aschauer & Martin R.W. Hiebl & Roman Rohatschek
May 2016, Volume 36, Issue 1
- 1-27 Managing the risk of misleading financial metrics in annual reports: A first step towards providing assurance over management’s discussion
by Dennis Caplan & Saurav K. Dutta
June 2016, Volume 36, Issue 1
- 28-47 From peer review to PCAOB inspections: Regulating for audit quality in the U.S
by Lukas Löhlein - 48-64 Business sustainability research: A theoretical and integrated perspective
by Zabihollah Rezaee
November 2015, Volume 35, Issue 1
- 47-76 Ego depletion: Applications and implications for auditing research
by Patrick J. Hurley - 77-103 Moving toward a learned profession and purposeful integration: Quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities
by Nicole V.S. Ratzinger-Sakel & Glen L. Gray - 104-124 Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences✩
by Eldar Maksymov
October 2015, Volume 35, Issue 1
- 1-27 A review of meta-analytic research in accounting
by Hichem Khlif & Keryn Chalmers - 28-46 Towards a conceptual framework on the categorization of stereotypical perceptions in accounting
by Peter Richardson & Steven Dellaportas & Luckmika Perera & Ben Richardson
March 2015, Volume 34, Issue 1
- 1-16 Corporate social responsibility research in accounting
by Xiaobei ‘‘Beryl’’ Huang & Luke Watson
February 2015, Volume 34, Issue 1
- 17-38 Accounting conservatism: A review of the literature
by George W. Ruch & Gary Taylor - 39-57 Aggregate earnings and why they matter✩
by Ray Ball & Gil Sadka
July 2014, Volume 33, Issue 1-2
November 2014, Volume 33, Issue 1-2
- 58-84 Prospect Theorypredictions in the field: Risk seekers in settings of weak accounting controls
by A. Rashad Abdel-khalik
August 2014, Volume 33, Issue 1-2
- 37-57 The development and intellectual structure of continuous auditing research✩
by Victoria Chiu & Qi Liu & Miklos A. Vasarhelyi
October 2013, Volume 32, Issue 1
- 1-29 Geographically distributed audit work: Theoretical considerations and future directions
by Denise R. Hanes - 30-60 A summary of 10 years of PCAOB research: What have we learned?✩
by John L. Abernathy & Michael Barnes & Chad Stefaniak - 61-87 Financial disclosure management in the nonprofit sector: A framework for past and future research
by Mary Ann Hofmann & Dwayne McSwain - 88-113 Review of choice-based, matched, and other stratified sample studies in auditing research
by Iris Stuart & Yong-Chul Shin & Donald P. Cram & Vijay Karan
September 2013, Volume 31, Issue 1
- 1-1 An expanded scope forJournal of Accounting Literature
by Stephen K. Asare & W. Robert Knechel
July 2013, Volume 31, Issue 1
- 2-30 The outcome effect – A review and implications for future research
by Lasse Mertins & Debra Salbador & James H. Long - 31-48 Multinational transfer pricing: A transaction cost and resource based view
by Mark Cecchini & Robert Leitch & Caroline Strobel - 49-70 A literature synthesis of experimental studies on management earnings guidance
by Jun Han