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Journal of Accounting Literature

2013 - 2023

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

From Emerald Group Publishing Limited
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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
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