Emerald Group Publishing Limited

Journal of Accounting Literature

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Journal of Accounting Literature, Elsevier

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Serial Information

Editor: Professor Martina Linnenluecke
Editor: Professor Tom Smith
Series handle: RePEc:eme:jalpps
ISSN: 0737-4607

Citations RSS feed: at CitEc

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Content

April 2026, Volume 48, Issue 5

357-388 How biodiversity risk shapes corporate dividend decisions
by G.M. Wali Ullah & Ilke Onur & Christiana Osei Bonsu & Mohammad Abdullah
389-428 Economic policy uncertainty and corporate disclosure
by Youngnae Jun & Rajabrata Banerjee & Kartick Gupta & Chandrasekhar Krishnamurti

2026

1-14 Ethics and climate litigation: from case law to knowledge networks
by Damian Bridge
1-20 Corporate strategic distinctiveness in the aftermath of natural disasters
by Shengyong Du & Lin Li & Huan Yang & Yuhao Yang
1-21 Credibility displacement in algorithmic financial reporting: a critical review of AI, disclosure credibility and capital-market consequences
by Hyder Ali
1-25 Adapting to extreme heat: how corporate responses enhance customer stability
by Jing Hao & Ran Sun & Ruifan Chen & Xiaochen Li
1-28 Do corporate site visits impact insider trading?
by Meiqi Wang & Zhangxin (Frank) Liu & Yifan Zhong & Tianze Li
1-31 Disciplining or distorting? The impact of analysts' in-house networks on earnings management strategies
by Tianqi Jiang & Shingo Goto & Bingxuan Lin & Zhao Wang
1-35 Audit in the digital age: the strategic role of auditor IT expertise in achieving internal control success in Chinese firms
by Emad Noureldeen & Karim Mahran & Tarek Abdelfattah & Ahmed A. Elamer
1-37 Green lending and corporate leverage manipulation: evidence from China's green credit guidelines
by Feng Cao & Linfeng Li & Xueyan Zhang & Ziru Lian
1-38 Judicial independence and corporate government subsidy: evidence from provincial court centralization
by Hao Tu & Shenggang Yang & Ao Shu & Minyi Dong
1-44 Bad news travels fast: comment letters, investor trading behavior, and stock liquidity
by Shouyu Yao & Chaoshin Chiao & Chunfeng Wang & Feiyang Cheng & Pan Huang
1-106 Modern slavery governance, digital transformation and financial distress risk: evidence from legally grounded text-based accounting measures
by Zeina Samy Mohamed & Ahmed A. Elmasry & Khaled Hussainey & Eman Saleh Hassan AbdelFattah

November 2025, Volume 48, Issue 5

63-82 The accounting profession and modern slavery regulation through the lens of altruism, egoism and legitimacy
by Ahesha Perera & Julia Yonghua Wu & Jude Edeigba & Ahsan Habib

December 2025, Volume 48, Issue 5

1-30 Emerging technologies maturity in external audits: insights from auditors
by Tatenda Mugwira & Lazarus Elad Fotoh & Johan Ingemar Lorentzon & Abdullah Almasri

May 2025, Volume 47, Issue 5

323-351 Corruption, sustainable development goals performance and modern slavery practices: an international evidence
by Muhammad Nurul Houqe & Habib Zaman Khan
352-387 Do investment opportunities influence private firms’ performance? International evidence from developing countries
by Sudipta Bose & Kumar Biswas & Muhammad Jahangir Ali & Amitav Saha
388-415 Signal or pressure? Retail investor attention and MD&A quality
by Lu Wang & Bo Zhou & Yuanyuan Liu & Yan Chen
416-443 How environmental management accounting drives performance: a meta-analysis considering national EMA maturity
by Omid Barani & Abdullahi D. Ahmed & Mahesh Joshi & Kaveh Asiaei
444-489 The dark side of intangibles? Organizational capital and corporate investment efficiency
by Mohamed Shaker Ahmed & Timothy King

March 2025, Volume 47, Issue 5

249-269 Engineer CEOs and corporate risk taking
by Sulochana Dissanayake & Ashesha Weerasinghe & Dilini Dissanayake

June 2025, Volume 47, Issue 5

490-516 Environmental committee characteristics, female director interlocking and stock liquidity
by Minh Phuc Nguyen & Roshanthi Dias & Christine Jubb
517-539 Are benevolent directors more environmentally responsible?
by Larelle Chapple & Ashesha Paveena Weerasinghe & Alexandra Kate Williamson & John Nowland

January 2025, Volume 47, Issue 5

110-128 A review of temporal aggregation and systematic sampling on time-series analysis
by Gulasekaran Rajaguru & Sheryl Lim & Michael O'Neill
211-248 Digital inventory audits: an alternative approach to physical observation in audit evidence gathering
by Lazarus Elad Fotoh

October 2025, Volume 47, Issue 5

588-621 Results controls and employee motivation: a systematic review of the accounting literature using self-determination theory
by Hans Englund & Jonas Gerdin
622-664 Geopolitical risk and corporate investment inefficiency: evidence from India
by Akash Singh Yadav & Inder Sekhar Yadav & G.M. Wali Ullah

September 2025, Volume 47, Issue 5

540-559 Invisible but accountable: age discrimination, social identity and organisational justice
by June Buchanan & Yun Shen
560-587 The benefits of unconditional conservatism for stock valuations during the COVID-19 crisis
by Carlo D’Augusta & Luca Viarengo

April 2025, Volume 47, Issue 5

270-299 Environmental and sustainability accounting, budgeting and reporting: a structured literature review
by Marco Bisogno & Flavio Abate & Francesca Citro
300-322 Detecting misrepresentation of financial information: a literature review and a call for future studies
by Riccardo Cimini & Alessandro Mechelli

November 2025, Volume 47, Issue 5

665-693 Undesired corporate sustainability practices under imperfect ESG rating scheme
by Jinfang Tian & Longguang Yu & Martina K. Linnenluecke & Rui Xue
694-701 Elasticity dynamics between VIX futures and ETPs: a quantile regression analysis of intraday and closing market behavior
by Michael O'Neill & Gulasekaran Rajaguru
702-733 Do firms walk the talk: how integrated reporting quality and integrated thinking influence multiple-capital performance
by Sudipta Bose & Md Abdus Sobhan & Sajal Kumar Dey & Mohammed Anwaruzzaman

February 2025, Volume 47, Issue 4

880-908 Life in the fast lane: sophistication among individual investors
by Gary Chen & Darren Roulstone & Jie Zhou

October 2024, Volume 48, Issue 4

1089-1101 Are investors attentive before a one-off holiday?
by Grant Fleming & Zhangxin (Frank) Liu & David Merrett & Simon Ville
1102-1134 Online portfolio selection with parameterized characteristics
by Xueyong Tu & Bin Li
1135-1156 Climate risk perception and corporate ESG performance: evidence from China
by Menghan Li
1228-1262 Does state affiliation create information advantage to financial analysts
by Qigui Liu & Bo Liu

September 2024, Volume 48, Issue 4

1013-1055 Corporate reporting through social media: a comprehensive literature review
by Malak Hamade & Khaled Hussainey & Khaldoon Albitar
1056-1088 Impact of ESG ratings on Chinese market performance during the COVID-19 crisis
by Chensong Zhou & Kuo Wang & Ruixin Liu & Ao Shu & Dailing Wang

November 2024, Volume 48, Issue 4

1157-1195 Does board gender diversity improve stock liquidity?
by Ziqian Li & Deborah Cotton & Kathleen Walsh & Jing Xu
1196-1227 Frequent executive turnover and accounting information quality
by Valerie Li & Lin Wang
1263-1289 Effect of innovation disclosure in annual reports on R&D subsidies in China
by Wei Zhou & Xiaofei Pan & Yiping Wu

September 2024, Volume 48, Issue 3

843-866 Sustainability and impact reporting in US higher education anchor institutions
by Elizabeth Castillo & Roslyn Roberts
867-898 Gender diversity on corporate boards: international evidence on commitment to United Nations Sustainable Development Goals
by Nigar Sultana & Pallab Kumar Biswas & Harjinder Singh & Larelle Chapple
899-936 The impact of superstition on corporate tax avoidance: how do CEOs trade off risks associated with tax avoidance?
by Guanming He & Dongxiao Shen
937-955 Gender distributions in New Zealand universities: guilt in Brotopia
by Jenny Jing Wang & Hedy Jiaying Huang
956-981 Audit firm informatization and audit quality during COVID-19
by Hongtao Shen & Jing Pan & Gary Monroe & Jiaxing You & Huiying Wu
982-1012 Does board ethnic diversity affect IFRS disclosures?
by Vincent Konadu Tawiah & Ernest Gyapong & Yan Wang

August 2024, Volume 48, Issue 3

757-785 Scale diseconomies and capacity in fund management: variation across equity markets
by Michael O’Neill & Jie (Felix) Sun & Geoffrey Warren & Min Zhu
786-815 Cultural dynamics and tenure trajectories: how auditor tenure and culture influence key audit matters in the GCC
by Sara Al-Asmakh & Ahmed A. Elamer & Olayinka Uadiale
816-842 Board reforms and managerial risk-taking incentives: evidence from Chinese central state-owned enterprises
by Shiyang Hu & Chunyan Wei & Rui Xue & Liang Yin & Bo Zhu

August 2024, Volume 48, Issue 2

530-540 Using business simulation: an authentic learning experience for accounting students
by Md Akhtaruzzaman & Hormoz Ahmadi & Wendy James & Ratan Ghosh
541-564 Board demographic, structural, and capital diversity, and corporate carbon performance: international evidence
by Sohel Mehedi & Md Akhtaruzzaman & Rashid Zaman
656-699 The historical origins of earnings management: a geographical discontinuity design based on the Great Wall
by Ming Gao & Qiankun Gu & Shijun He & Dongmin Kong
700-736 Carbon emission trading scheme and earnings smoothness
by June Cao & Zijie Huang & Ari Budi Kristanto & Millie Liew
737-755 Does mandating gender quota in corporate boards affect firms’ credit ratings? Evidence from India
by Navya J. Muricken & Praveen Bhagawan & Jyoti Prasad Mukhopadhyay

July 2024, Volume 48, Issue 2

449-471 Interpersonal population diversity in the bank boardroom and corporate misconduct
by Chrysovalantis Vasilakis & John Thornton
472-507 The impact of industrial robot uses on the labor cost stickiness of Chinese firms
by Xichan Chen & Feng Chen & Xing Liu & Mei Zhao
508-529 Understanding the relation between climate change risks and biodiversity disclosures: an international analysis
by Nurlan Orazalin & Collins G. Ntim & John Kalimilo Malagila
565-602 ESG performance and analyst recommendations: evidence from sustainability analysts in the Chinese market
by Shiqiang Chen & Mian Cheng & Yonggen Luo & Albert Tsang
603-627 Strategic responses of the clients of multinational audit firms to corporate governance audit regulation
by Zayyad Abdul-Baki & Ahmed Diab & Abdelrhman Yusuf
628-655 Investor stewardship disclosure and firm R&D investment
by James Routledge

June 2024, Volume 48, Issue 2

393-411 International taxation and the frustrations of formulary apportionment estimation
by Kerrie Sadiq & Richard Krever & Devika Bhatia
412-448 IPO conditional conservatism, underpricing and post-issue stock market survival
by Sujin Kim & Pamela Fae Kent & Grant Richardson & Alfred Yawson

June 2024, Volume 48, Issue 1

130-159 Accounting and social health: a systematic literature review and agenda for future research
by Gifty Adjei-Mensah & Collins G. Ntim & Qingjing Zhang & Frank Boateng
189-223 Analyst teams and the assembly bonus
by Kathryn Brightbill
332-358 Impact of COVID-19 on market efficiency
by Rajeev R. Bhattacharya
359-390 Audit process ineffectiveness: evidence from audit report errors
by Brooke Beyer & Michelle Draeger & Eric T. Rapley

May 2024, Volume 48, Issue 1

55-75 The welfare impact of financial inclusion: a research agenda
by Yun Shen & Francis Agyekum & Krishna Reddy & Damien Wallace
76-110 CEO gender, critical mass of board gender diversity and ESG performance: UK evidence
by Habiba Al-Shaer & Mahbub Zaman & Khaldoon Albitar
111-129 Earnings management: the influence of peer group and the corporate governance intervention
by Ameet Kumar Banerjee & Md Akhtaruzzaman & Soumen Chatterjee
160-188 Beyond the numbers: assessing the risk of management motives for fraud in external audits
by Rasha Kassem
224-248 Executive compensation, sustainable business practices and firm performance: a systematic literature review and future research agenda
by Emmanuel A. Morrison & Douglas A. Adu & Yongsheng Guo
249-310 Directors' and officers' liability insurance: a systematic literature review
by Md. Borhan Uddin Bhuiyan & Fawad Ahmad & Julia Yonghua Wu & Ahsan Habib
311-331 Media and social media sentiment and CEO pay cuts
by Daniel Cahill & Zhangxin (Frank) Liu & Theresa Santoso

April 2024, Volume 48, Issue 1

1-26 Do creditors appreciate CSR transparency and credibility in emerging markets?
by Ali Uyar & Nouha Ben Arfa & Cemil Kuzey & Abdullah S. Karaman
27-54 Aggressive CSR strategy and CSR awarding: managerial opportunism versus social activism
by Ali Meftah Gerged & Cemil Kuzey & Ali Uyar & Abdullah S. Karaman

October 2024, Volume 47, Issue 5

99-109 On the analysis of time-varying causality between VIX exchange-traded products and VIX futures contracts in high and low volatility regimes
by Michael O'Neill & Gulasekaran Rajaguru

February 2024, Volume 47, Issue 5

27-51 Accounting for intangibles: a critical review
by Henri Hussinki & Tatiana King & John Dumay & Erik Steinhöfel

January 2024, Volume 47, Issue 5

1-26 Trade-based money laundering: a systematic literature review
by Milind Tiwari & Jamie Ferrill & Douglas M.C. Allan

May 2024, Volume 47, Issue 5

52-70 Industry-specific stock valuation methods – a literature review
by Lars Olbert

November 2024, Volume 47, Issue 5

71-98 A review of ex ante and ex post materiality measures, and consequences and determinants of material disclosures in sustainability reporting
by Asif M. Huq & Mahsa Mohammadrezaei

March 2024, Volume 47, Issue 4

709-738 Supervisor-subordinate communication in the audit environment: a review and synthesis of contextual factors affecting subordinate behavior
by Devon Jefferson
739-764 Greenwashing and sustainability assurance: a review and call for future research
by Clinton Free & Stewart Jones & Marie-Soleil Tremblay
765-792 Income-shifting arrangements of US multinational corporations and future stock price crash risk
by Grant Richardson & Grantley Taylor & Mostafa Hasan
793-814 Over half a decade into the adoption of IFRS 9: a systematic literature review
by Isaac S. Awuye & Daniel Taylor
815-835 Competitive pressure from peers, firm sizes and firms' risk-taking behaviours: machine learning evidence
by Jinfang Tian & Xiaofan Meng & Lee Li & Wei Cao & Rui Xue
856-879 The power of good corporate governance in activating the impact of internal information quality on tax savings
by Arfah Habib Saragih

June 2024, Volume 47, Issue 4

836-855 Identifying classification shifting using Bayesian latent method: international evidence of the impact of legal environment and culture
by Emmanuel Mamatzakis & Mike Tsionas

January 2024, Volume 47, Issue 3

499-524 Managers’ perception of product market competition and earnings management: a textual analysis of firms’ 10-K reports
by Terry Harris

March 2024, Volume 47, Issue 3

570-596 The application of machine learning to study fraud in the accounting literature
by Sana Ramzan & Mark Lokanan
597-627 Understanding climate risk externalities through the global supply chains: a framework and review of the literature on existing approaches
by Camille J. Mora & Arunima Malik & Sruthi Shanmuga & Baljit Sidhu
677-705 Can online interactions help level the playing field for firms in different regions?
by Yuxuan Chang & Xiaoyang Zhao

February 2024, Volume 47, Issue 3

525-546 Does mandatory expenditure on CSR affect firm value? Empirical evidence from Indian firms
by Praveen Bhagawan & Jyoti Prasad Mukhopadhyay
547-569 Unlocking auditors’ perceived external employability: exploring antecedents and behavioral consequences
by Jorien Louise Pruijssers
628-649 Are private placements associated with more active media management than public offerings? Evidence from Taiwan
by Ming-Chang Wang & Yu-Feng Hsu & Hsiang-Ying Chien
650-676 Ontological basis of the creative accounting phenomenon as a financial misstatement
by Mehdi Kallantary & Hassan Valiyan & Mohammadreza Abdoli & Maryam Shahri

February 2024, Volume 47, Issue 2

462-494 The landscape of accounting-related research in Indonesia: mapping distinctive settings and future research agenda
by Ari Budi Kristanto & June Cao

January 2024, Volume 47, Issue 2

351-377 The valuation and determinants of franking account balances
by Lin Han & Hansi Hu & Terry Walter
404-432 Unveiling the hidden symphony: board dynamics and carbon emission disclosure – a meta-analysis study in the realm of developed markets
by Coky Fauzi Alfi & Maslinawati Mohamad & Khaled Hussainey
433-461 Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies
by Carla Del Gesso & Rab Nawaz Lodhi

November 2023, Volume 47, Issue 5

129-150 An examination of comment letters on suggested Part 10: audits of groups' financial statements in the proposed ISA for less complex entities
by Elina Elisabet Haapamäki & Juha Mäki
151-183 The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature
by Domenico Campa & Alberto Quagli & Paola Ramassa
184-210 Reconstructing legitimacy of internal auditing during ERP implementations: two contrasting cases
by Hany Elbardan & Donald Nordberg & Vikash Kumar Sinha

December 2023, Volume 47, Issue 2

245-276 Deep learning applications in investment portfolio management: a systematic literature review
by Volodymyr Novykov & Christopher Bilson & Adrian Gepp & Geoff Harris & Bruce James Vanstone
277-297 Employee education level and efficiency of corporate investment
by Yige Jin & Xing Li & Gaoliang Tian & Jing Shi & Yunyi Wang
298-324 Challenges and economic consequences of IFRS 9: evidence from China
by Savannah (Yuanyuan) Guo & Beilei Mei & Yanchao Rao & Jianfang Ye
325-350 Labor cost stickiness and managerial decisions on human capital adjustment
by Dongmin Kong & Shasha Liu & Rui Shen
378-403 Conceptualising accounting as a value-based concept in the context of alternative finance
by Samir Alamad

December 2023, Volume 47, Issue 1

222-243 Enhancing the auditor's mindset: a framework for nurturing professional skepticism
by Martin Kelly & Patricia Larres

November 2023, Volume 47, Issue 1

1-30 Diligence, objectivity, quality and accuracy
by Rajeev R. Bhattacharya & Mahendra R. Gupta
150-200 Value-based management: a review of its conceptualizations and a research agenda toward sustainable governance
by Janice Wobst & Parvina Tanikulova & Rainer Lueg
201-221 Auditor practices and auditee responses to corporate governance audit regulation in Nigeria
by Zayyad Abdul-Baki & Ahmed Diab

October 2023, Volume 47, Issue 1

31-50 Make it easy: the effect of prospectus readability on IPO performance
by Massimo Mariani & Mavie Cardi & Francesco D'Ercole & Nicola Raimo & Filippo Vitolla
51-74 Connecting IFRS and earnings management: a bibliometric analysis
by Stylianos Efstratios Vatis & Michail Nerantzidis & George Drogalas & Evangelos Chytis
75-99 CEO tenure, board monitoring and competitive corporate culture: how do they influence integrated reporting?
by Mohammad Badrul Muttakin & Arifur Khan
100-128 Industrial robots and firm innovation: big data evidence from China
by Huijie Zhong & Xinran Zhang & Kam C. Chan & Chao Yan
129-149 Good for business: towards a management control research agenda relating to the employment of workers with intellectual disability
by Basil P. Tucker & Elaine Nash

October 2023, Volume 46, Issue 4

611-629 The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda
by Yazen Alaamri & Khaled Hussainey & Monomita Nandy & Suman Lodh
630-670 Earnings management: a three-decade analysis and future prospects
by Manish Bansal

July 2023, Volume 46, Issue 4

481-509 Nomination committees in Australia, outcomes for influence of a powerful CEO and diversity
by Natalie Elms & Pamela Fae Kent

November 2023, Volume 46, Issue 4

671-721 Impact of debt on sustainability reporting: a meta-analysis of the moderating role of country characteristics
by Monica Singhania & Gurmani Chadha

August 2023, Volume 46, Issue 4

510-538 Does tax avoidance impair accounting comparability?
by Paul L. Baker & Peiwei Lyu & Pietro Perotti

September 2023, Volume 46, Issue 4

539-564 Pitching business school researcher profiles
by 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
565-586 Weathering exchange rates: estimating the effect of climate change vulnerability on foreign currency hedging using a text-based approach
by Tanakorn Likitapiwat & Pornsit Jiraporn & Sirimon Treepongkaruna
587-610 Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors
by Rasha Kassem & Kamil Omoteso