Journal of Accounting Literature

2013 - 2023

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

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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 J. 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

Volume 45, issue 3, 2023

Book-tax conformity and the demand for auditor-provided tax services: European evidence pp. 425-457

Xuan Sean Sun, Ahsan Habib and Daifei Troy Yao

Are environmental lawsuits related to the cost of bank loans? pp. 458-473

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

Shannon Jemiolo and Curtis Farnsel

Corporate social responsibility and abnormal executive compensation pp. 497-522

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

James Bentley and Zhangxin (Frank) Liu

The isomorphism of educational providers in the New Zealand tertiary market pp. 568-580

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

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

Janine Burghardt and Klaus Möller

Disclosures of labour practices: perspectives of legitimacy and impression management pp. 256-288

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

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

Frendy and Fumiko Takeda

Self-regulation versus government oversight: audit fees research pp. 340-363

Joseph Akadeagre Agana, Anna Alon and Stephen Zamore

A literature survey of corporate failure prediction models pp. 364-405

Stewart Jones

Investigating the black box of external audit practice: the paradox of auditors' failure in detecting and reporting fraud pp. 406-424

Rasha Kassem

Volume 45, issue 1, 2022

Defining CSR disclosure quality: a review and synthesis of the accounting literature pp. 1-47

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

Damian J. Bridge

An alternative approach to detect earnings management to meet or beat benchmarks pp. 64-99

Stavros Degiannakis, George Giannopoulos, Salma Ibrahim and Bjørn Jørgensen

Board characteristics and negative disclosure tone pp. 100-129

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

Cynthia Weiyi Cai

A real effect across time: disclosure quality, cost of capital and profitability pp. 154-189

Cynthia Weiyi Cai

Reduced-form models of correlated default timing: a systematic literature review pp. 190-205

Ha Nguyen and Xian Zhou