Journal of Accounting Literature

2013 - 2024

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.

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

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

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

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

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

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

Corporate social responsibility research in accounting pp. 1-16: Xiaobei ‘‘Beryl’’ Huang and Luke Watson
Accounting conservatism: A review of the literature pp. 17-38: George W. Ruch and Gary Taylor
Aggregate earnings and why they matter✩ pp. 39-57: Ray Ball and Gil Sadka

Performance feedback in the audit environment: A review and synthesis of research on the behavioral effects✩ pp. 1-36: Lindsay M. Andiola
The development and intellectual structure of continuous auditing research✩ pp. 37-57: Victoria Chiu, Qi Liu and Miklos A. Vasarhelyi
Prospect Theorypredictions in the field: Risk seekers in settings of weak accounting controls pp. 58-84: A. Rashad Abdel-khalik

Geographically distributed audit work: Theoretical considerations and future directions pp. 1-29: Denise R. Hanes
A summary of 10 years of PCAOB research: What have we learned?✩ pp. 30-60: John L. Abernathy, Michael Barnes and Chad Stefaniak
Financial disclosure management in the nonprofit sector: A framework for past and future research pp. 61-87: Mary Ann Hofmann and Dwayne McSwain
Review of choice-based, matched, and other stratified sample studies in auditing research pp. 88-113: Iris Stuart, Yong-Chul Shin, Donald P. Cram and Vijay Karan

An expanded scope forJournal of Accounting Literature pp. 1-1: Stephen K. Asare and W. Robert Knechel
The outcome effect – A review and implications for future research pp. 2-30: Lasse Mertins, Debra Salbador and James H. Long
Multinational transfer pricing: A transaction cost and resource based view pp. 31-48: Mark Cecchini, Robert Leitch and Caroline Strobel
A literature synthesis of experimental studies on management earnings guidance pp. 49-70: Jun Han