EconPapers    
Economics at your fingertips  
 

Journal of Accounting Literature

2013 - 2023

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.
Is something missing from the series or not right? See the RePEc data check for the archive and series.


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

Volume 45, issue 3, 2023

Book-tax conformity and the demand for auditor-provided tax services: European evidence pp. 425-457 Downloads
Xuan Sean Sun, Ahsan Habib and Daifei Troy Yao
Are environmental lawsuits related to the cost of bank loans? pp. 458-473 Downloads
Grant Richardson, Ivan Obaydin and Pamela Fae Kent
Complements, substitutes or neither? A review of the relation between corporate social responsibility and corporate tax avoidance pp. 474-496 Downloads
Shannon Jemiolo and Curtis Farnsel
Corporate social responsibility and abnormal executive compensation pp. 497-522 Downloads
Jonghan Park, Tianming Zhang, Spencer Pierce and Yonghong Jia
Financial innovation in the uranium mining sector: analysis of an exchange-traded fund and its impact on trading characteristics of uranium stocks pp. 523-567 Downloads
James Bentley and Zhangxin (Frank) Liu
The isomorphism of educational providers in the New Zealand tertiary market pp. 568-580 Downloads
Jenny Jing Wang
The nested and spillover effects of institutional environment on reporting standard convergence: a multilevel approach and an agglomeration economy perspective pp. 581-615 Downloads
June Cao

Volume 45, issue 2, 2023

The use of management controls to enhance the perception of meaningful work – a systematic literature review and conceptional model development pp. 209-255 Downloads
Janine Burghardt and Klaus Möller
Disclosures of labour practices: perspectives of legitimacy and impression management pp. 256-288 Downloads
Zhongtian Li, Shamima Haque and Larelle (Ellie) Chapple
Formal and informal institutions and fair value opinion shopping: an institutional anomie theory perspective pp. 289-313 Downloads
June Cao
Employing string similarity metrics of partners to estimate audit team continuity: determinant and its effects on audit outcomes and pricing pp. 314-339 Downloads
Frendy and Fumiko Takeda
Self-regulation versus government oversight: audit fees research pp. 340-363 Downloads
Joseph Akadeagre Agana, Anna Alon and Stephen Zamore
A literature survey of corporate failure prediction models pp. 364-405 Downloads
Stewart Jones
Investigating the black box of external audit practice: the paradox of auditors' failure in detecting and reporting fraud pp. 406-424 Downloads
Rasha Kassem

Volume 45, issue 1, 2023

Defining CSR disclosure quality: a review and synthesis of the accounting literature pp. 1-47 Downloads
Andrew C. Stuart, Stephen H. Fuller, Nicole M. Heron and Tracey J. Riley
The ethics of climate change and the green new deal: a qualitative study pp. 48-63 Downloads
Damian J. Bridge
An alternative approach to detect earnings management to meet or beat benchmarks pp. 64-99 Downloads
Stavros Degiannakis, George Giannopoulos, Salma Ibrahim and Bjørn Jørgensen
Board characteristics and negative disclosure tone pp. 100-129 Downloads
Minna Martikainen, Antti Miihkinen and Luke Watson
Filling the gap and moving forward: a review of analytical and empirical studies of disclosure and cost of capital pp. 130-153 Downloads
Cynthia Weiyi Cai
A real effect across time: disclosure quality, cost of capital and profitability pp. 154-189 Downloads
Cynthia Weiyi Cai
Reduced-form models of correlated default timing: a systematic literature review pp. 190-205 Downloads
Ha Nguyen and Xian Zhou

Volume 44, issue 2/3, 2022

Real earnings management and idiosyncratic return volatility pp. 109-132 Downloads
Ahsan Habib, Pallab Kumar Biswas and Dinithi Ranasinghe
Supervision or collusion? CEO–CFO social ties and financial reporting quality pp. 133-153 Downloads
Xingtong Fang, Kaigang He, Yijun Meng and Jianfang Ye
Financial reporting quality during a crisis: a systematic review pp. 154-176 Downloads
Amitav Saha
The link and spillovers between clean energy and fossil fuels market: a systematic literature review pp. 177-191 Downloads
Summer Xia
Reverse mergers and stock price crash risk: evidence from China pp. 192-227 Downloads
Zijian Cheng, Zhangxin (Frank) Liu and Jiaxin Xie

Volume 44, issue 1, 2021

Why does affect matter in accounting: a review of experimental studies on the effect of affect pp. 1-39 Downloads
Xin Geng and Manos Kalargiros
Accounting for intangible assets – insights from meta-analysis of R&D research pp. 40-71 Downloads
Anne Jeny and Rucsandra Moldovan
How relative performance information affects employee behavior: a systematic review of empirical research pp. 72-107 Downloads
Christian Schnieder

Volume 43, issue 1, 2019

The informativeness of U.S. banks’ statements of cash flows✩ pp. 1-18 Downloads
Zhan Gao, Weijia Li and John O’Hanlon
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. 145-469 Downloads
Rachel Martin

Volume 42, issue 1, 2018

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
Lijun (Gillian) Lei, 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
Page updated 2024-04-09