Journal of Accounting Literature

Aggressive CSR strategy and CSR awarding: managerial opportunism versus social activism

Ali Meftah Gerged, Cemil Kuzey, Ali Uyar, Abdullah S. Karaman

Despite the extensive body of research on absolute corporate social responsibility (CSR) performance, limited attention has been given to the distinct concepts of optimal and…

CEO gender, critical mass of board gender diversity and ESG performance: UK evidence

Habiba Al-Shaer, Mahbub Zaman, Khaldoon Albitar

This study investigates the relationship between CEO leadership, gender homophily and corporate environmental, social and governance (ESG) performance. We also investigate whether…

Industry-specific stock valuation methods – a literature review

Lars Olbert

Surprisingly little is known of the various methods of security analysis used by financial analysts with industry-specific knowledge. Financial analysts’ industry knowledge is a…

Do creditors appreciate CSR transparency and credibility in emerging markets?

Ali Uyar, Nouha Ben Arfa, Cemil Kuzey, Abdullah S. Karaman

This study investigates CSR reporting’s role in debt access and cost of debt with the moderating role of external assurance and GRI adoption in emerging markets. Such an…

Competitive pressure from peers, firm sizes and firms' risk-taking behaviours: machine learning evidence

Jinfang Tian, Xiaofan Meng, Lee Li, Wei Cao, Rui Xue

This study aims to investigate how firms of different sizes respond to competitive pressure from peers.

The power of good corporate governance in activating the impact of internal information quality on tax savings

Arfah Habib Saragih

This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.

Can online interactions help level the playing field for firms in different regions?

Yuxuan Chang, Xiaoyang Zhao

This paper examines whether technological changes that promote communications between investors and managers help bridge the gap in the cost of equity capital among firms in…

Income-shifting arrangements of US multinational corporations and future stock price crash risk

Grant Richardson, Grantley Taylor, Mostafa Hasan

This study examines the importance of income income-shifting arrangements of US multinational corporations (MNCs) on future stock price crash risk.

Supervisor-subordinate communication in the audit environment: a review and synthesis of contextual factors affecting subordinate behavior

Devon Jefferson

This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit…

Over half a decade into the adoption of IFRS 9: a systematic literature review

Isaac S. Awuye, Daniel Taylor

In 2018, the International Financial Reporting Standard 9-Financial Instruments became mandatory, effectively changing the underlying accounting principles of financial…

The application of machine learning to study fraud in the accounting literature

Sana Ramzan, Mark Lokanan

This study aims to objectively synthesize the volume of accounting literature on financial statement fraud (FSF) using a systematic literature review research method (SLRRM). This…

Ontological basis of the creative accounting phenomenon as a financial misstatement

Mehdi Kallantary, Hassan Valiyan, Mohammadreza Abdoli, Maryam Shahri

This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through…

Greenwashing and sustainability assurance: a review and call for future research

Clinton Free, Stewart Jones, Marie-Soleil Tremblay

The purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in…

Understanding climate risk externalities through the global supply chains: a framework and review of the literature on existing approaches

Camille J. Mora, Arunima Malik, Sruthi Shanmuga, Baljit Sidhu

Businesses are increasingly vulnerable and exposed to physical climate change risks, which can cascade through local, national and international supply chains. Currently, few…

Are private placements associated with more active media management than public offerings? Evidence from Taiwan

Ming-Chang Wang, Yu-Feng Hsu, Hsiang-Ying Chien

This study investigates the media activities of firms issuing private equity placements and seasoned equity offerings in Taiwan, as firms have incentives to manage media coverage…

Accounting for intangibles: a critical review

Henri Hussinki, Tatiana King, John Dumay, Erik Steinhöfel

In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also…

Unlocking auditors’ perceived external employability: exploring antecedents and behavioral consequences

Jorien Louise Pruijssers

In a rapidly changing career landscape where lifelong job security is no longer guaranteed, this study investigates how audit firms play an important role in shaping their…

The valuation and determinants of franking account balances

Lin Han, Hansi Hu, Terry Walter

Are franking credit balances priced? This paper aims to investigate the valuation of franking credit balances via a determinant analysis and value relevance analysis.

Employee education level and efficiency of corporate investment

Yige Jin, Xing Li, Gaoliang Tian, Jing Shi, Yunyi Wang

In this study, the authors explore the association between employee education level and the efficiency of corporate investment using data from a sample of Chinese listed firms…

Unveiling the hidden symphony: board dynamics and carbon emission disclosure – a meta-analysis study in the realm of developed markets

Coky Fauzi Alfi, Maslinawati Mohamad, Khaled Hussainey

This study conducts a meta-analysis to investigate the impact of board diversity, independence and size on carbon emission disclosure.

The landscape of accounting-related research in Indonesia: mapping distinctive settings and future research agenda

Ari Budi Kristanto, June Cao

This systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of…

Managers’ perception of product market competition and earnings management: a textual analysis of firms’ 10-K reports

Terry Harris

In this study, the author examines the effect of managers’ perception of product market competition on accruals and real earnings management.

Labor cost stickiness and managerial decisions on human capital adjustment

Dongmin Kong, Shasha Liu, Rui Shen

On the basis of labor economics theories, this study examines how adjustment in human capital accounts for labor cost stickiness.

Conceptualising accounting as a value-based concept in the context of alternative finance

Samir Alamad

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies

Carla Del Gesso, Rab Nawaz Lodhi

Environmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories…

Deep learning applications in investment portfolio management: a systematic literature review

Volodymyr Novykov, Christopher Bilson, Adrian Gepp, Geoff Harris, Bruce James Vanstone

Machine learning (ML), and deep learning in particular, is gaining traction across a myriad of real-life applications. Portfolio management is no exception. This paper provides a…

Does mandatory expenditure on CSR affect firm value? Empirical evidence from Indian firms

Praveen Bhagawan, Jyoti Prasad Mukhopadhyay

The purpose of this study is to examine the impact of mandatory corporate social responsibility (CSR) spending on firm value in the Indian context.

Challenges and economic consequences of IFRS 9: evidence from China

Savannah (Yuanyuan) Guo, Beilei Mei, Yanchao Rao, Jianfang Ye

This study investigates the implementation challenges and economic consequences of the International Financial Reporting Standards 9 (IFRS 9) Financial Instruments.

Trade-based money laundering: a systematic literature review

Milind Tiwari, Jamie Ferrill, Douglas M.C. Allan

This paper aims to offer the first known synthesis of peer-reviewed literature on trade-based money laundering (TBML). Given the topic is in its nascent stage yet gaining…

Connecting IFRS and earnings management: a bibliometric analysis

Stylianos Efstratios Vatis, Michail Nerantzidis, George Drogalas, Evangelos Chytis

The purpose of this study is to identify, recap and evaluate the state-of-the-art linkage between International Financial Reporting Standards (IFRS) and earnings management (EM).

Value-based management: a review of its conceptualizations and a research agenda toward sustainable governance

Janice Wobst, Parvina Tanikulova, Rainer Lueg

The purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next…

Earnings management: a three-decade analysis and future prospects

Manish Bansal

This paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992–2022). Furthermore, the study identifies…

The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda

Yazen Alaamri, Khaled Hussainey, Monomita Nandy, Suman Lodh

The paper aims to review prior literature on the impact of audit quality and climate change reporting on corporate performance. It also aims to offer avenues for future research.

Reconstructing legitimacy of internal auditing during ERP implementations: two contrasting cases

Hany Elbardan, Donald Nordberg, Vikash Kumar Sinha

This study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.

Enhancing the auditor's mindset: a framework for nurturing professional skepticism

Martin Kelly, Patricia Larres

Following recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In…

Impact of debt on sustainability reporting: a meta-analysis of the moderating role of country characteristics

Monica Singhania, Gurmani Chadha

As of 2022, the scope of the engagement and interest of debt capital providers in ESG reporting is mainly untapped. However, a vast amount of literature has produced conflicting…

Diligence, objectivity, quality and accuracy

Rajeev R. Bhattacharya, Mahendra R. Gupta

The authors provide a general framework of behavior under asymmetric information and develop indices of diligence, objectivity and quality by an analyst and analyst firm about a…

Good for business: towards a management control research agenda relating to the employment of workers with intellectual disability

Basil P. Tucker, Elaine Nash

The paper presents the initial groundwork for the development of a research agenda around the management control implications of employing workers with intellectual disability.

The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature

Domenico Campa, Alberto Quagli, Paola Ramassa

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

An examination of comment letters on suggested Part 10: audits of groups' financial statements in the proposed ISA for less complex entities

Elina Elisabet Haapamäki, Juha Mäki

The purpose of this paper is to investigate the comment letters (CLs) in the standard-setting process of audits of less complex entities (LCEs). The objective is to gain insight…

Auditor practices and auditee responses to corporate governance audit regulation in Nigeria

Zayyad Abdul-Baki, Ahmed Diab

The purpose of this study is to examine both the responses of auditees to corporate governance audit (CGA) regulation and the practices of CGA auditors.

Make it easy: the effect of prospectus readability on IPO performance

Massimo Mariani, Mavie Cardi, Francesco D'Ercole, Nicola Raimo, Filippo Vitolla

Understanding the determinants of a corporate initial public offering (IPO) success is essential for reducing investors' valuation uncertainty when participating in share…

Industrial robots and firm innovation: big data evidence from China

Huijie Zhong, Xinran Zhang, Kam C. Chan, Chao Yan

Robots are widely used in industrial manufacturing and service industries around the world. However, most of the previous studies on industrial robots use data at the national or…

CEO tenure, board monitoring and competitive corporate culture: how do they influence integrated reporting?

Mohammad Badrul Muttakin, Arifur Khan

This study aims to explore the association between chief executive officer (CEO) tenure and the quality of information disclosed through integrated reporting quality (IRQ), which…

Analysts’ perceptions of cash flow reporting: earnings reliability, confidence and implications for evaluating firm performance

Pamela Fae Kent, Richard Kent, Michael Killey

This study aims to provide insights into US and Australian analysts' views regarding the relative importance of disclosing the direct method (DM) or indirect method (IM) statement…

Does tax avoidance impair accounting comparability?

Paul L. Baker, Peiwei Lyu, Pietro Perotti

This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial…

Pitching business school researcher profiles

Robert Faff, David Mathuva, Mark Brosnan, Sebastian Hoffmann, Catalin Albu, Searat Ali, Micheal Axelsen, Nikki Cornwell, Adrian Gepp, Chelsea Gill, Karina Honey, Ihtisham Malik, Vishal Mehrotra, Olayinka Moses, Raluca Valeria Ratiu, David Tan, Maciej Andrzej Tuszkiewicz

The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines.

Board composition and corporate social responsibility: uncovering the effects of co-opted directors

Ali I. El Saleh, Doureige J. Jurdi

Prior research shows that co-opted directors adversely impact many corporate outcomes, yet little is known about these directors' impact on CSR performance. The authors…

Research-practice gap in accounting journals? A topic modeling approach

Florian Philipp Federsel, Rolf Uwe Fülbier, Jan Seitz

A gap between research and practice is commonly perceived throughout accounting academia. However, empirical evidence on the magnitude of this detachment remains scarce. The…

Trade credit supply and financial distress outcomes: evidence from Australian voluntary administrations

James Routledge

The objective of this study is to investigate the relationship between trade credit supply and financial distress outcomes, considering the role that trade credit plays as a…

Military-experienced senior executives, corporate earnings quality and firm value

Zhe Li, Xinrui Liu, Bo Wang

Accounting scandals and earnings management problems at large firms such as Global Crossing and Enron have resulted in lots of wealth loss not only to corporate investors but also…

Nomination committees in Australia, outcomes for influence of a powerful CEO and diversity

Natalie Elms, Pamela Fae Kent

The authors investigate the adoption of nomination committees in Australia and identify the managerial power perspective as one explanation for firms not establishing nomination…

Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors

Rasha Kassem, Kamil Omoteso

Using a qualitative grounded theory approach, this study explores the methods experienced external auditors use to detect fraudulent financial reporting (FFR) during standard…

Liquidity, informational efficiency and firm default risk: a systematic literature review

Lingling Zhao, Vito Mollica, Yun Shen, Qi Liang

This study aims to systematically review the literature in the fields of liquidity, informational efficiency and default risk. The authors outline the key research streams and…

Weathering exchange rates: estimating the effect of climate change vulnerability on foreign currency hedging using a text-based approach

Tanakorn Likitapiwat, Pornsit Jiraporn, Sirimon Treepongkaruna

The authors investigate whether firm-specific vulnerability to climate change influences foreign exchange hedging, using a novel text-based measure of firm-level climate change…