Journal of Accounting Literature: Volume 35 Issue 1

A review of meta-analytic research in accounting

Hichem Khlif, Keryn Chalmers

This study reviews the use of meta-analysis in accounting research. We categorize the meta-analytic research into five topics: financial reporting, auditing, corporate governance…

Towards a conceptual framework on the categorization of stereotypical perceptions in accounting

Peter Richardson, Steven Dellaportas, Luckmika Perera, Ben Richardson

The stereotypical image of the profession is poor with accountants appearing in the popular media as either the object of satire or the criminally inclined expert who deceives the…

Ego depletion: Applications and implications for auditing research

Patrick J. Hurley

In this paper, I synthesize the prior psychology literature on ego depletion and apply this literature to an auditing setting. Ego depletion refers to a reduced desire or ability…

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

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

The Pathways Commission on Accounting Higher Education Report (2012) recommends turning the accounting profession into a learned profession through the purposeful integration of…

Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences✩

Eldar Maksymov

I synthesize the extant experimental literature examining auditor evaluation of others’ credibility published in six top accounting journals over the last three-and-a-half…