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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 ().

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Volume 43, issue C, 2019

The informativeness of U.S. banks’ statements of cash flows pp. 1-18 Downloads
Zhan Gao, Weijia Li and O’Hanlon, John
How do restatements affect outside directors and boards? A review of the literature pp. 19-46 Downloads
Daniel A. Street and Dana R. Hermanson
lead Independent Directors: Good governance or window dressing? pp. 47-69 Downloads
Phillip T. Lamoreaux, Lubomir P. Litov and Landon M. Mauler
The tradeoff between relevance and comparability in segment reporting pp. 70-86 Downloads
Lisa Hinson, Jennifer Wu Tucker and Diana Weng
The information content of operations-related disclosures pp. 87-107 Downloads
Guang Ma
Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis pp. 108-123 Downloads
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 Downloads
Josep Bisbe, Anne-Marie Kruis and Paola Madini
Examination and implications of experimental research on investor perceptions pp. 145-169 Downloads
Rachel Martin

Volume 42, issue C, 2019

Taxes and firm size: Political cost or political power? pp. 1-28 Downloads
Thomas Belz, Dominik von Hagen and Christian Steffens
Production and dissemination of corporate information in social media: A review pp. 29-43 Downloads
Lei, Lijun (Gillian), Yutao Li and Yan Luo
A review of derivatives research in accounting and suggestions for future work pp. 44-60 Downloads
John L. Campbell, Landon M. Mauler and Spencer R. Pierce
Modeling and interpreting regressions with interactions pp. 61-79 Downloads
Jeffrey J. Burks, David W. Randolph and Jim A. Seida
Internal control in accounting research: A review pp. 80-103 Downloads
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 Downloads
Reiner Quick and Florian Schmidt
Whistleblowing on accounting-related misconduct: A synthesis of the literature pp. 22-46 Downloads
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 Downloads
Tobias Johansson
Studies on the impact of accounting information and assurance on commercial lending judgments pp. 63-74 Downloads
Arnold Schneider
Is earnings management sensitive to discount rates? pp. 75-88 Downloads
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 Downloads
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 Downloads
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 Downloads
Carmen Olsen and Anna Gold
Idiosyncratic information and the cost of equity capital: A meta-analytic review of the literature pp. 142-172 Downloads
Max Schreder

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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