Journal of Accounting Literature

2013 - 2023

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

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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

Volume 40, issue 1, 2018

The value of public sector audit: Literature and history pp. 1-15

David Hay and Carolyn Cordery

Audit seasonality and pricing of audit services: Theory and evidence from a meta-analysis pp. 16-28

Hooi Ying Ng, Per Christen Tronnes and Leon Wong

Audit committees’ independence and the information content of earnings announcements in Western Europe pp. 29-53

Cédric Poretti, Alain Schatt and Liesbeth Bruynseels

Risk reporting: A review of the literature and implications for future research✩ pp. 54-82

Tamer Elshandidy, Philip J. Shrives, Matt Bamber and Santhosh Abraham

Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics pp. 83-101

Deniz A. Appelbaum, Alex Kogan and Miklos A. Vasarhelyi

Big data techniques in auditing research and practice: Current trends and future opportunities pp. 102-115

Adrian Gepp, Martina K. Linnenluecke, Terrence J. O’Neill and Tom Smith

Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda pp. 116-151

Jörn Obermann and Patrick Velte

Volume 39, issue 1, 2017

Output-based measurement of accounting comparability: A survey of empirical proxies pp. 1-22

Christian Gross and Pietro Perotti

Use of specialists on audit engagements: A research synthesis and directions for future research pp. 23-51

Candice T. Hux

Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research pp. 52-81

Marsha B. Keune, Timothy M. Keune and Linda A. Quick

Volume 38, issue 1, 2017

Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing pp. 1-13

Lei Gao and Alisa G. Brink

What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions pp. 14-33

Alexander Merz

Volume 37, issue 1, 2016

The costs and benefits of long-short investing: A perspective on the market efficiency literature✩ pp. 1-18

William Beaver, Maureen McNichols and Richard Price

The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development pp. 19-35

Christian Nitzl

Industry competition and fundamental analysis pp. 36-54

Irfan Safdar

The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory pp. 55-75

Martin Plöckinger, Ewald Aschauer, Martin R.W. Hiebl and Roman Rohatschek

Volume 36, issue 1, 2016

Managing the risk of misleading financial metrics in annual reports: A first step towards providing assurance over management’s discussion pp. 1-27

Dennis Caplan and Saurav K. Dutta

From peer review to PCAOB inspections: Regulating for audit quality in the U.S pp. 28-47

Lukas Löhlein

Business sustainability research: A theoretical and integrated perspective pp. 48-64

Zabihollah Rezaee

Volume 35, issue 1, 2015

A review of meta-analytic research in accounting pp. 1-27

Hichem Khlif and Keryn Chalmers

Towards a conceptual framework on the categorization of stereotypical perceptions in accounting pp. 28-46

Peter Richardson, Steven Dellaportas, Luckmika Perera and Ben Richardson

Ego depletion: Applications and implications for auditing research pp. 47-76

Patrick J. Hurley

Moving toward a learned profession and purposeful integration: Quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities pp. 77-103

Nicole V.S. Ratzinger-Sakel and Glen L. Gray

Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences✩ pp. 104-124

Eldar Maksymov