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Journal of Accounting Literature

2013 - 2024

Current editor(s): Professor Martina Linnenluecke and Professor Tom Smith

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

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Volume 47, issue 5, 2024

Trade-based money laundering: a systematic literature review pp. 1-26 Downloads
Milind Tiwari, Jamie Ferrill and Douglas M.C. Allan
Accounting for intangibles: a critical review pp. 27-51 Downloads
Henri Hussinki, Tatiana King, John Dumay and Erik Steinhöfel
Industry-specific stock valuation methods – a literature review pp. 52-70 Downloads
Lars Olbert
A review ofex anteandex postmateriality measures, and consequences and determinants of material disclosures in sustainability reporting pp. 71-98 Downloads
Asif M. Huq and Mahsa Mohammadrezaei
On the analysis of time-varying causality between VIX exchange-traded products and VIX futures contracts in high and low volatility regimes pp. 99-109 Downloads
Michael O'Neill and Gulasekaran Rajaguru
A review of temporal aggregation and systematic sampling on time-series analysis pp. 110-128 Downloads
Gulasekaran Rajaguru, Sheryl Lim and Michael O'Neill
An examination of comment letters on suggested Part 10: audits of groups' financial statements in the proposed ISA for less complex entities pp. 129-150 Downloads
Elina Elisabet Haapamäki and Juha Mäki
The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature pp. 151-183 Downloads
Domenico Campa, Alberto Quagli and Paola Ramassa
Reconstructing legitimacy of internal auditing during ERP implementations: two contrasting cases pp. 184-210 Downloads
Hany Elbardan, Donald Nordberg and Vikash Kumar Sinha
Digital inventory audits: an alternative approach to physical observation in audit evidence gathering pp. 211-248 Downloads
Lazarus Elad Fotoh
Engineer CEOs and corporate risk taking pp. 249-269 Downloads
Sulochana Dissanayake, Ashesha Weerasinghe and Dilini Dissanayake
Environmental and sustainability accounting, budgeting and reporting: a structured literature review pp. 270-299 Downloads
Marco Bisogno, Flavio Abate and Francesca Citro
Detecting misrepresentation of financial information: a literature review and a call for future studies pp. 300-322 Downloads
Riccardo Cimini and Alessandro Mechelli
Corruption, sustainable development goals performance and modern slavery practices: an international evidence pp. 323-351 Downloads
Muhammad Nurul Houqe and Habib Zaman Khan
Do investment opportunities influence private firms’ performance? International evidence from developing countries pp. 352-387 Downloads
Sudipta Bose, Kumar Biswas, Muhammad Jahangir Ali and Amitav Saha
Signal or pressure? Retail investor attention and MD&A quality pp. 388-415 Downloads
Lu Wang, Bo Zhou, Yuanyuan Liu and Yan Chen
How environmental management accounting drives performance: a meta-analysis considering national EMA maturity pp. 416-443 Downloads
Omid Barani, Abdullahi D. Ahmed, Mahesh Joshi and Kaveh Asiaei
The dark side of intangibles? Organizational capital and corporate investment efficiency pp. 444-489 Downloads
Mohamed Shaker Ahmed and Timothy King
Environmental committee characteristics, female director interlocking and stock liquidity pp. 490-516 Downloads
Minh Phuc Nguyen, Roshanthi Dias and Christine Jubb
Are benevolent directors more environmentally responsible? pp. 517-539 Downloads
Larelle Chapple, Ashesha Paveena Weerasinghe, Alexandra Kate Williamson and John Nowland

Volume 47, issue 2, 2024

Deep learning applications in investment portfolio management: a systematic literature review pp. 245-276 Downloads
Volodymyr Novykov, Christopher Bilson, Adrian Gepp, Geoff Harris and Bruce Vanstone
Employee education level and efficiency of corporate investment pp. 277-297 Downloads
Yige Jin, Xing Li, Gaoliang Tian, Jing Shi and Yunyi Wang
Challenges and economic consequences of IFRS 9: evidence from China pp. 298-324 Downloads
Savannah (Yuanyuan) Guo, Beilei Mei, Yanchao Rao and Jianfang Ye
Labor cost stickiness and managerial decisions on human capital adjustment pp. 325-350 Downloads
Dongmin Kong, Shasha Liu and Rui Shen
The valuation and determinants of franking account balances pp. 351-377 Downloads
Lin Han, Hansi Hu and Terry Walter
Conceptualising accounting as a value-based concept in the context of alternative finance pp. 378-403 Downloads
Samir Alamad
Unveiling the hidden symphony: board dynamics and carbon emission disclosure – a meta-analysis study in the realm of developed markets pp. 404-432 Downloads
Coky Fauzi Alfi, Maslinawati Mohamad and Khaled Hussainey
Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies pp. 433-461 Downloads
Carla Del Gesso and Rab Nawaz Lodhi
The landscape of accounting-related research in Indonesia: mapping distinctive settings and future research agenda pp. 462-494 Downloads
Ari Budi Kristanto and June Cao

Volume 47, issue 1, 2023

Diligence, objectivity, quality and accuracy pp. 1-30 Downloads
Rajeev R. Bhattacharya and Mahendra R. Gupta
Make it easy: the effect of prospectus readability on IPO performance pp. 31-50 Downloads
Massimo Mariani, Mavie Cardi, Francesco D'Ercole, Nicola Raimo and Filippo Vitolla
Connecting IFRS and earnings management: a bibliometric analysis pp. 51-74 Downloads
Stylianos Efstratios Vatis, Michail Nerantzidis, George Drogalas and Evangelos Chytis
CEO tenure, board monitoring and competitive corporate culture: how do they influence integrated reporting? pp. 75-99 Downloads
Mohammad Badrul Muttakin and Arifur Khan
Industrial robots and firm innovation: big data evidence from China pp. 100-128 Downloads
Huijie Zhong, Xinran Zhang, Kam C. Chan and Chao Yan
Good for business: towards a management control research agenda relating to the employment of workers with intellectual disability pp. 129-149 Downloads
Basil P. Tucker and Elaine Nash
Value-based management: a review of its conceptualizations and a research agenda toward sustainable governance pp. 150-200 Downloads
Janice Wobst, Parvina Tanikulova and Rainer Lueg
Auditor practices and auditee responses to corporate governance audit regulation in Nigeria pp. 201-221 Downloads
Zayyad Abdul-Baki and Ahmed Diab
Enhancing the auditor's mindset: a framework for nurturing professional skepticism pp. 222-243 Downloads
Martin Kelly and Patricia Larres

Volume 46, issue 4, 2023

Nomination committees in Australia, outcomes for influence of a powerful CEO and diversity pp. 481-509 Downloads
Natalie Elms and Pamela Fae Kent
Does tax avoidance impair accounting comparability? pp. 510-538 Downloads
Paul L. Baker, Peiwei Lyu and Pietro Perotti
Pitching business school researcher profiles pp. 539-564 Downloads
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 and Maciej Andrzej Tuszkiewicz
Weathering exchange rates: estimating the effect of climate change vulnerability on foreign currency hedging using a text-based approach pp. 565-586 Downloads
Tanakorn Likitapiwat, Pornsit Jiraporn and Sirimon Treepongkaruna
Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors pp. 587-610 Downloads
Rasha Kassem and Kamil Omoteso
The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda pp. 611-629 Downloads
Yazen Alaamri, Khaled Hussainey, Monomita Nandy and Suman Lodh
Earnings management: a three-decade analysis and future prospects pp. 630-670 Downloads
Manish Bansal
Impact of debt on sustainability reporting: a meta-analysis of the moderating role of country characteristics pp. 671-721 Downloads
Monica Singhania and Gurmani Chadha

Volume 46, issue 3, 2023

Board composition and corporate social responsibility: uncovering the effects of co-opted directors pp. 293-320 Downloads
Ali I. El Saleh and Doureige Jurdi
Liquidity, informational efficiency and firm default risk: a systematic literature review pp. 321-342 Downloads
Lingling Zhao, Vito Mollica, Yun Shen and Qi Liang
Trade credit supply and financial distress outcomes: evidence from Australian voluntary administrations pp. 343-367 Downloads
James Routledge
Research-practice gap in accounting journals? A topic modeling approach pp. 368-400 Downloads
Florian Philipp Federsel, Rolf Uwe Fülbier and Jan Seitz
Military-experienced senior executives, corporate earnings quality and firm value pp. 401-445 Downloads
Zhe Li, Xinrui Liu and Bo Wang
Analysts’ perceptions of cash flow reporting: earnings reliability, confidence and implications for evaluating firm performance pp. 446-479 Downloads
Pamela Fae Kent, Richard Kent and Michael Killey

Volume 46, issue 2, 2023

Causality of price movements in VIX exchange-traded products and VIX futures contracts pp. 153-169 Downloads
Michael O'Neill and Gulasekaran Rajaguru
Aggregate economic policy uncertainty and corporate political contribution disclosure pp. 170-199 Downloads
Lijun Lei and Yan Luo
Managing government commissioning and philanthropic expectations: earnings management in Australian nonprofit disability service providers pp. 200-213 Downloads
David John Gilchrist, Dane Etheridge and Zhangxin (Frank) Liu
A bibliometric review of corporate environmental disclosure literature pp. 214-237 Downloads
Bilal, Ali Meftah Gerged, Hafiz Muhammad Arslan, Ali Abbas, Songsheng Chen and Shahid Manzoor
Implementing corporate sustainability information in socially responsible investing: a systematic review of empirical research pp. 238-276 Downloads
Dan Daugaard, Jing Jia and Zhongtian Li
A closer look at the relationship between firm-specific return variation and stock returns pp. 277-292 Downloads
Ha Nguyen, Yihui Lan and Sirimon Treepongkaruna

Volume 46, issue 1, 2023

The bright side of CEO narcissism and its impact on accounting conservatism pp. 1-25 Downloads
Yun Shen, Vito Mollica and Aldo Fortunato Dalla Costa
Cryptocurrency puzzles: a comprehensive review and re-introduction pp. 26-50 Downloads
Cynthia Weiyi Cai, Rui Xue and Bi Zhou
An analysis of comment letters on a new, stand-alone standard for audits of less complex entities’ financial statements pp. 51-81 Downloads
Elina Elisabet Haapamäki and Juha Mäki
Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature pp. 82-104 Downloads
Mark Brosnan, Keith Duncan, Tim Hasso and Janice Hollindale
Australian initial public offerings and US venture capital: different structures for similar early-stage funding? pp. 105-120 Downloads
Terry Marsh and Kylie Jennifer Gilbey
Shareholder activism and accounting reporting complexity pp. 121-149 Downloads
Mai Dao and Hongkang Xu
Page updated 2025-06-07