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 (). Access Statistics for this journal.
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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 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
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