Journal of Accounting Literature

2013 - 2024

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

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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

Volume 44, issue 2/3, 2022

Real earnings management and idiosyncratic return volatility pp. 109-132

Ahsan Habib, Pallab Kumar Biswas and Dinithi Ranasinghe

Supervision or collusion? CEO–CFO social ties and financial reporting quality pp. 133-153

Xingtong Fang, Kaigang He, Yijun Meng and Jianfang Ye

Financial reporting quality during a crisis: a systematic review pp. 154-176

Amitav Saha

The link and spillovers between clean energy and fossil fuels market: a systematic literature review pp. 177-191

Summer Xia

Reverse mergers and stock price crash risk: evidence from China pp. 192-227

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

Xin Geng and Manos Kalargiros

Accounting for intangible assets – insights from meta-analysis of R&D research pp. 40-71

Anne Jeny and Rucsandra Moldovan

How relative performance information affects employee behavior: a systematic review of empirical research pp. 72-107

Christian Schnieder

Volume 43, issue 1, 2019

The informativeness of U.S. banks’ statements of cash flows✩ pp. 1-18

Zhan Gao, Weijia Li and John O’Hanlon

How do restatements affect outside directors and boards? A review of the literature pp. 19-46

Daniel A. Street and Dana R. Hermanson

lead Independent Directors: Good governance or window dressing? pp. 47-69

Phillip T. Lamoreaux, Lubomir P. Litov and Landon M. Mauler

The tradeoff between relevance and comparability in segment reporting✩ pp. 70-86

Lisa Hinson, Jennifer Wu Tucker and Diana Weng

The information content of operations-related disclosures pp. 87-107

Guang Ma

Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis pp. 108-123

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

Josep Bisbe, Anne-Marie Kruis and Paola Madini

Examination and implications of experimental research on investor perceptions pp. 145-469

Rachel Martin

Volume 42, issue 1, 2018

Taxes and firm size: Political cost or political power? pp. 1-28

Thomas Belz, Dominik von Hagen and Christian Steffens

Production and dissemination of corporate information in social media: A review pp. 29-43

Lijun (Gillian) Lei, Yutao Li and Yan Luo

A review of derivatives research in accounting and suggestions for future work pp. 44-60

John L. Campbell, Landon M. Mauler and Spencer R. Pierce

Modeling and interpreting regressions with interactions pp. 61-79

Jeffrey J. Burks, David W. Randolph and Jim A. Seida

Internal control in accounting research: A review pp. 80-103

Keryn Chalmers, David Hay and Hichem Khlif

Volume 41, issue 1, 2018

Do audit firm rotation, auditor retention, and joint audits matter? – An experimental investigation of bank directors' and institutional investors' perceptions pp. 1-21

Reiner Quick and Florian Schmidt

Whistleblowing on accountingy-related misconduct: A synthesis of the literature pp. 22-46

Gladys Lee and Xinning Xiao

Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework pp. 47-62

Tobias Johansson

Studies on the impact of accounting information and assurance on commercial lending judgments pp. 63-74

Arnold Schneider

Is earnings management sensitive to discount rates? pp. 75-88

Jesper Haga, Kim Ittonen, Per C. Tronnes and Leon Wong

Who’s the boss? The economic and behavioral implications of various characterizations of the superior in participative budgeting research pp. 89-105

Alisa G. Brink, Jennifer C. Coats and Frederick W. Rankin

No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality? pp. 106-126

Elizabeth Johnson, Kenneth J. Reichelt and Jared S. Soileau

Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism pp. 127-141

Carmen Olsen and Anna Gold

Idiosyncratic information and the cost of equity capital: A meta-analytic review of the literature pp. 142-172

Max Schreder