Journal of Accounting Literature

2013 - 2024

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

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Volume 47, issue 5, 2024

Trade-based money laundering: a systematic literature review pp. 1-26

Milind Tiwari, Jamie Ferrill and Douglas M.C. Allan

Accounting for intangibles: a critical review pp. 27-51

Henri Hussinki, Tatiana King, John Dumay and Erik Steinhöfel

Industry-specific stock valuation methods – a literature review pp. 52-70

Lars Olbert

A review ofex anteandex postmateriality measures, and consequences and determinants of material disclosures in sustainability reporting pp. 71-98

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

Michael O'Neill and Gulasekaran Rajaguru

A review of temporal aggregation and systematic sampling on time-series analysis pp. 110-128

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

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

Domenico Campa, Alberto Quagli and Paola Ramassa

Reconstructing legitimacy of internal auditing during ERP implementations: two contrasting cases pp. 184-210

Hany Elbardan, Donald Nordberg and Vikash Kumar Sinha

Digital inventory audits: an alternative approach to physical observation in audit evidence gathering pp. 211-248

Lazarus Elad Fotoh

Engineer CEOs and corporate risk taking pp. 249-269

Sulochana Dissanayake, Ashesha Weerasinghe and Dilini Dissanayake

Environmental and sustainability accounting, budgeting and reporting: a structured literature review pp. 270-299

Marco Bisogno, Flavio Abate and Francesca Citro

Detecting misrepresentation of financial information: a literature review and a call for future studies pp. 300-322

Riccardo Cimini and Alessandro Mechelli

Corruption, sustainable development goals performance and modern slavery practices: an international evidence pp. 323-351

Muhammad Nurul Houqe and Habib Zaman Khan

Do investment opportunities influence private firms’ performance? International evidence from developing countries pp. 352-387

Sudipta Bose, Kumar Biswas, Muhammad Jahangir Ali and Amitav Saha

Signal or pressure? Retail investor attention and MD&A quality pp. 388-415

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

Omid Barani, Abdullahi D. Ahmed, Mahesh Joshi and Kaveh Asiaei

The dark side of intangibles? Organizational capital and corporate investment efficiency pp. 444-489

Mohamed Shaker Ahmed and Timothy King

Environmental committee characteristics, female director interlocking and stock liquidity pp. 490-516

Minh Phuc Nguyen, Roshanthi Dias and Christine Jubb

Are benevolent directors more environmentally responsible? pp. 517-539

Larelle Chapple, Ashesha Paveena Weerasinghe, Alexandra Kate Williamson and John Nowland

Volume 47, issue 3, 2024

Managers’ perception of product market competition and earnings management: a textual analysis of firms’ 10-K reports pp. 499-524

Terry Harris

Does mandatory expenditure on CSR affect firm value? Empirical evidence from Indian firms pp. 525-546

Praveen Bhagawan and Jyoti Prasad Mukhopadhyay

Unlocking auditors’ perceived external employability: exploring antecedents and behavioral consequences pp. 547-569

Jorien Louise Pruijssers

The application of machine learning to study fraud in the accounting literature pp. 570-596

Sana Ramzan and Mark Lokanan

Understanding climate risk externalities through the global supply chains: a framework and review of the literature on existing approaches pp. 597-627

Camille J. Mora, Arunima Malik, Sruthi Shanmuga and Baljit Sidhu

Are private placements associated with more active media management than public offerings? Evidence from Taiwan pp. 628-649

Ming-Chang Wang, Yu-Feng Hsu and Hsiang-Ying Chien

Ontological basis of the creative accounting phenomenon as a financial misstatement pp. 650-676

Mehdi Kallantary, Hassan Valiyan, Mohammadreza Abdoli and Maryam Shahri

Can online interactions help level the playing field for firms in different regions? pp. 677-705

Yuxuan Chang and Xiaoyang Zhao

Volume 47, issue 2, 2024

Deep learning applications in investment portfolio management: a systematic literature review pp. 245-276

Volodymyr Novykov, Christopher Bilson, Adrian Gepp, Geoff Harris and Bruce Vanstone

Employee education level and efficiency of corporate investment pp. 277-297

Yige Jin, Xing Li, Gaoliang Tian, Jing Shi and Yunyi Wang

Challenges and economic consequences of IFRS 9: evidence from China pp. 298-324

Savannah (Yuanyuan) Guo, Beilei Mei, Yanchao Rao and Jianfang Ye

Labor cost stickiness and managerial decisions on human capital adjustment pp. 325-350

Dongmin Kong, Shasha Liu and Rui Shen

The valuation and determinants of franking account balances pp. 351-377

Lin Han, Hansi Hu and Terry Walter

Conceptualising accounting as a value-based concept in the context of alternative finance pp. 378-403

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

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

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

Ari Budi Kristanto and June Cao

Volume 47, issue 1, 2023

Diligence, objectivity, quality and accuracy pp. 1-30

Rajeev R. Bhattacharya and Mahendra R. Gupta

Make it easy: the effect of prospectus readability on IPO performance pp. 31-50

Massimo Mariani, Mavie Cardi, Francesco D'Ercole, Nicola Raimo and Filippo Vitolla

Connecting IFRS and earnings management: a bibliometric analysis pp. 51-74

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

Mohammad Badrul Muttakin and Arifur Khan

Industrial robots and firm innovation: big data evidence from China pp. 100-128

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

Basil P. Tucker and Elaine Nash

Value-based management: a review of its conceptualizations and a research agenda toward sustainable governance pp. 150-200

Janice Wobst, Parvina Tanikulova and Rainer Lueg

Auditor practices and auditee responses to corporate governance audit regulation in Nigeria pp. 201-221

Zayyad Abdul-Baki and Ahmed Diab

Enhancing the auditor's mindset: a framework for nurturing professional skepticism pp. 222-243

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

Natalie Elms and Pamela Fae Kent

Does tax avoidance impair accounting comparability? pp. 510-538

Paul L. Baker, Peiwei Lyu and Pietro Perotti

Pitching business school researcher profiles pp. 539-564

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

Tanakorn Likitapiwat, Pornsit Jiraporn and Sirimon Treepongkaruna

Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors pp. 587-610

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

Yazen Alaamri, Khaled Hussainey, Monomita Nandy and Suman Lodh

Earnings management: a three-decade analysis and future prospects pp. 630-670

Manish Bansal

Impact of debt on sustainability reporting: a meta-analysis of the moderating role of country characteristics pp. 671-721

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

Ali I. El Saleh and Doureige Jurdi

Liquidity, informational efficiency and firm default risk: a systematic literature review pp. 321-342

Lingling Zhao, Vito Mollica, Yun Shen and Qi Liang

Trade credit supply and financial distress outcomes: evidence from Australian voluntary administrations pp. 343-367

James Routledge

Research-practice gap in accounting journals? A topic modeling approach pp. 368-400

Florian Philipp Federsel, Rolf Uwe Fülbier and Jan Seitz

Military-experienced senior executives, corporate earnings quality and firm value pp. 401-445

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

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

Michael O'Neill and Gulasekaran Rajaguru

Aggregate economic policy uncertainty and corporate political contribution disclosure pp. 170-199

Lijun Lei and Yan Luo

Managing government commissioning and philanthropic expectations: earnings management in Australian nonprofit disability service providers pp. 200-213

David John Gilchrist, Dane Etheridge and Zhangxin (Frank) Liu

A bibliometric review of corporate environmental disclosure literature pp. 214-237

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

Dan Daugaard, Jing Jia and Zhongtian Li

A closer look at the relationship between firm-specific return variation and stock returns pp. 277-292

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

Yun Shen, Vito Mollica and Aldo Fortunato Dalla Costa

Cryptocurrency puzzles: a comprehensive review and re-introduction pp. 26-50

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

Elina Elisabet Haapamäki and Juha Mäki

Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature pp. 82-104

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

Terry Marsh and Kylie Jennifer Gilbey

Shareholder activism and accounting reporting complexity pp. 121-149

Mai Dao and Hongkang Xu