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Journal of Accounting Literature

2013 - 2017

Current editor(s): S. Asare and W. R. Knechel

From Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

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Volume 39, issue C, 2017

Output-based measurement of accounting comparability: A survey of empirical proxies pp. 1-22 Downloads
Christian Gross and Pietro Perotti
Use of specialists on audit engagements: A research synthesis and directions for future research pp. 23-51 Downloads
Candice T. Hux
Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research pp. 52-81 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Christian Nitzl
Industry competition and fundamental analysis pp. 36-54 Downloads
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 Downloads
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 Downloads
Dennis Caplan and Saurav K. Dutta
From peer review to PCAOB inspections: Regulating for audit quality in the U.S pp. 28-47 Downloads
Löhlein, Lukas
Business sustainability research: A theoretical and integrated perspective pp. 48-64 Downloads
Zabihollah Rezaee

Volume 35, issue C, 2015

A review of meta-analytic research in accounting pp. 1-27 Downloads
Hichem Khlif and Keryn Chalmers
Towards a conceptual framework on the categorization of stereotypical perceptions in accounting pp. 28-46 Downloads
Peter Richardson, Steven Dellaportas, Luckmika Perera and Ben Richardson
Ego depletion: Applications and implications for auditing research pp. 47-76 Downloads
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 Downloads
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 Downloads
Eldar Maksymov

Volume 34, issue C, 2015

Corporate social responsibility research in accounting pp. 1-16 Downloads
Huang, Xiaobei “Beryl†and Luke Watson
Accounting conservatism: A review of the literature pp. 17-38 Downloads
George W. Ruch and Gary Taylor
Aggregate earnings and why they matter pp. 39-57 Downloads
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 Downloads
Lindsay M. Andiola
The development and intellectual structure of continuous auditing research pp. 37-57 Downloads
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 Downloads
A. Rashad Abdel-khalik

Volume 32, issue 1, 2013

Geographically distributed audit work: Theoretical considerations and future directions pp. 1-29 Downloads
Denise R. Hanes
A summary of 10 years of PCAOB research: What have we learned? pp. 30-60 Downloads
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 Downloads
Mary Ann Hofmann and Dwayne McSwain
Review of choice-based, matched, and other stratified sample studies in auditing research pp. 88-113 Downloads
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 Downloads
Lasse Mertins, Debra Salbador and James H. Long
Multinational transfer pricing: A transaction cost and resource based view pp. 31-48 Downloads
Mark Cecchini, Robert Leitch and Caroline Strobel
A literature synthesis of experimental studies on management earnings guidance pp. 49-70 Downloads
Jun Han
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