Journal of Accounting Literature
2013 - 2019
Current editor(s): S. Asare and W. R. Knechel From Elsevier Bibliographic data for series maintained by Catherine Liu (). Access Statistics for this journal.
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Volume 43, issue C, 2019
- The informativeness of U.S. banks’ statements of cash flows pp. 1-18

- Zhan Gao, Weijia Li and O’Hanlon, John
- How do restatements affect outside directors and boards? A review of the literature pp. 19-46

- Daniel A. Street and Dana R. Hermanson
- lead Independent Directors: Good governance or window dressing? pp. 47-69

- Phillip T. Lamoreaux, Lubomir P. Litov and Landon M. Mauler
- The tradeoff between relevance and comparability in segment reporting pp. 70-86

- Lisa Hinson, Jennifer Wu Tucker and Diana Weng
- The information content of operations-related disclosures pp. 87-107

- Guang Ma
- Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis pp. 108-123

- Qi Flora Dong, Yiting Cao, Xin Zhao and Ashutosh Deshmukh
- Coercive, enabling, diagnostic, and interactive control: Untangling the threads of their connections pp. 124-144

- Josep Bisbe, Anne-Marie Kruis and Paola Madini
- Examination and implications of experimental research on investor perceptions pp. 145-169

- Rachel Martin
Volume 42, issue C, 2019
- Taxes and firm size: Political cost or political power? pp. 1-28

- Thomas Belz, Dominik von Hagen and Christian Steffens
- Production and dissemination of corporate information in social media: A review pp. 29-43

- Lei, Lijun (Gillian), Yutao Li and Yan Luo
- A review of derivatives research in accounting and suggestions for future work pp. 44-60

- John L. Campbell, Landon M. Mauler and Spencer R. Pierce
- Modeling and interpreting regressions with interactions pp. 61-79

- Jeffrey J. Burks, David W. Randolph and Jim A. Seida
- Internal control in accounting research: A review pp. 80-103

- Keryn Chalmers, David Hay and Hichem Khlif
Volume 41, issue C, 2018
- Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions pp. 1-21

- Reiner Quick and Florian Schmidt
- Whistleblowing on accounting-related misconduct: A synthesis of the literature pp. 22-46

- Gladys Lee and Xinning Xiao
- Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework pp. 47-62

- Tobias Johansson
- Studies on the impact of accounting information and assurance on commercial lending judgments pp. 63-74

- Arnold Schneider
- Is earnings management sensitive to discount rates? pp. 75-88

- Jesper Haga, Kim Ittonen, Per C. Tronnes and Leon Wong
- Who’s the boss? The economic and behavioral implications of various characterizations of the superior in participative budgeting research pp. 89-105

- Alisa G. Brink, Jennifer C. Coats and Frederick W. Rankin
- No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality? pp. 106-126

- Elizabeth Johnson, Kenneth J. Reichelt and Jared S. Soileau
- Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism pp. 127-141

- Carmen Olsen and Anna Gold
- Idiosyncratic information and the cost of equity capital: A meta-analytic review of the literature pp. 142-172

- Max Schreder
Volume 39, issue C, 2017
- Output-based measurement of accounting comparability: A survey of empirical proxies pp. 1-22

- Christian Gross and Pietro Perotti
- Use of specialists on audit engagements: A research synthesis and directions for future research pp. 23-51

- Candice T. Hux
- Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research pp. 52-81

- Marsha B. Keune, Timothy M. Keune and Linda A. Quick
Volume 38, issue C, 2017
- Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing pp. 1-13

- Lei Gao and Alisa G. Brink
- What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions pp. 14-33

- Alexander Merz
Volume 37, issue C, 2016
- The costs and benefits of long-short investing: A perspective on the market efficiency literature pp. 1-18

- William Beaver, Maureen McNichols and Richard Price
- The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development pp. 19-35

- Christian Nitzl
- Industry competition and fundamental analysis pp. 36-54

- Irfan Safdar
- The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory pp. 55-75

- Plöckinger, Martin, Ewald Aschauer, Martin R.W. Hiebl and Roman Rohatschek
Volume 36, issue C, 2016
- Managing the risk of misleading financial metrics in annual reports: A first step towards providing assurance over management's discussion pp. 1-27

- Dennis Caplan and Saurav K. Dutta
- From peer review to PCAOB inspections: Regulating for audit quality in the U.S pp. 28-47

- Löhlein, Lukas
- Business sustainability research: A theoretical and integrated perspective pp. 48-64

- Zabihollah Rezaee
Volume 35, issue C, 2015
- A review of meta-analytic research in accounting pp. 1-27

- Hichem Khlif and Keryn Chalmers
- Towards a conceptual framework on the categorization of stereotypical perceptions in accounting pp. 28-46

- Peter Richardson, Steven Dellaportas, Luckmika Perera and Ben Richardson
- Ego depletion: Applications and implications for auditing research pp. 47-76

- Patrick J. Hurley
- Moving toward a learned profession and purposeful integration: Quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities pp. 77-103

- Nicole V.S. Ratzinger-Sakel and Glen L. Gray
- Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences pp. 104-124

- Eldar Maksymov
Volume 34, issue C, 2015
- Corporate social responsibility research in accounting pp. 1-16

- Huang, Xiaobei “Beryl†and Luke Watson
- Accounting conservatism: A review of the literature pp. 17-38

- George W. Ruch and Gary Taylor
- Aggregate earnings and why they matter pp. 39-57

- Ray Ball and Gil Sadka
Volume 33, issue 1, 2014
- Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects pp. 1-36

- Lindsay M. Andiola
- The development and intellectual structure of continuous auditing research pp. 37-57

- Victoria Chiu, Qi Liu and Miklos A. Vasarhelyi
- Prospect Theory predictions in the field: Risk seekers in settings of weak accounting controls pp. 58-84

- A. Rashad Abdel-khalik
Volume 32, issue 1, 2013
- Geographically distributed audit work: Theoretical considerations and future directions pp. 1-29

- Denise R. Hanes
- A summary of 10 years of PCAOB research: What have we learned? pp. 30-60

- John L. Abernathy, Michael Barnes and Chad Stefaniak
- Financial disclosure management in the nonprofit sector: A framework for past and future research pp. 61-87

- Mary Ann Hofmann and Dwayne McSwain
- Review of choice-based, matched, and other stratified sample studies in auditing research pp. 88-113

- Iris Stuart, Yong-Chul Shin, Donald P. Cram and Vijay Karan
Volume 31, issue 1, 2013
- The outcome effect – A review and implications for future research pp. 2-30

- Lasse Mertins, Debra Salbador and James H. Long
- Multinational transfer pricing: A transaction cost and resource based view pp. 31-48

- Mark Cecchini, Robert Leitch and Caroline Strobel
- A literature synthesis of experimental studies on management earnings guidance pp. 49-70

- Jun Han
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