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Content
April 2019, Volume 43, Issue 1
- 1-18 The informativeness of U.S. banks’ statements of cash flows✩
by Zhan Gao & Weijia Li & John O’Hanlon
February 2019, Volume 42, Issue 1
- 29-43 Production and dissemination of corporate information in social media: A review
by Lijun (Gillian) Lei & Yutao Li & Yan Luo - 44-60 A review of derivatives research in accounting and suggestions for future work
by John L. Campbell & Landon M. Mauler & Spencer R. Pierce
September 2018, Volume 42, Issue 1
- 61-79 Modeling and interpreting regressions with interactions
by Jeffrey J. Burks & David W. Randolph & Jim A. Seida
March 2018, Volume 42, Issue 1
- 80-103 Internal control in accounting research: A review
by Keryn Chalmers & David Hay & Hichem Khlif
December 2018, Volume 42, Issue 1
- 1-28 Taxes and firm size: Political cost or political power?
by Thomas Belz & Dominik von Hagen & Christian Steffens
July 2018, Volume 41, Issue 1
January 2018, Volume 41, Issue 1
- 106-126 No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?
by Elizabeth Johnson & Kenneth J. Reichelt & Jared S. Soileau
March 2018, Volume 41, Issue 1
- 22-46 Whistleblowing on accountingy-related misconduct: A synthesis of the literature
by Gladys Lee & Xinning Xiao - 47-62 Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework
by Tobias Johansson - 63-74 Studies on the impact of accounting information and assurance on commercial lending judgments
by Arnold Schneider - 75-88 Is earnings management sensitive to discount rates?
by Jesper Haga & Kim Ittonen & Per C. Tronnes & Leon Wong - 89-105 Who’s the boss? The economic and behavioral implications of various characterizations of the superior in participative budgeting research
by Alisa G. Brink & Jennifer C. Coats & Frederick W. Rankin - 127-141 Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism
by Carmen Olsen & Anna Gold
February 2018, Volume 41, Issue 1
January 2018, Volume 40, Issue 1
- 54-82 Risk reporting: A review of the literature and implications for future research✩
by Tamer Elshandidy & Philip J. Shrives & Matt Bamber & Santhosh Abraham - 83-101 Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics
by Deniz A. Appelbaum & Alex Kogan & Miklos A. Vasarhelyi
February 2018, Volume 40, Issue 1
- 102-115 Big data techniques in auditing research and practice: Current trends and future opportunities
by Adrian Gepp & Martina K. Linnenluecke & Terrence J. O’Neill & Tom Smith - 116-151 Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda
by Jörn Obermann & Patrick Velte
November 2017, Volume 40, Issue 1
- 1-15 The value of public sector audit: Literature and history
by David Hay & Carolyn Cordery - 16-28 Audit seasonality and pricing of audit services: Theory and evidence from a meta-analysis
by Hooi Ying Ng & Per Christen Tronnes & Leon Wong - 29-53 Audit committees’ independence and the information content of earnings announcements in Western Europe
by Cédric Poretti & Alain Schatt & Liesbeth Bruynseels
September 2017, Volume 39, Issue 1
- 1-22 Output-based measurement of accounting comparability: A survey of empirical proxies
by Christian Gross & Pietro Perotti - 52-81 Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research
by Marsha B. Keune & Timothy M. Keune & Linda A. Quick
August 2017, Volume 39, Issue 1
June 2017, Volume 38, Issue 1
May 2017, Volume 38, Issue 1
- 1-13 Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing
by Lei Gao & Alisa G. Brink
August 2016, Volume 37, Issue 1
- 1-18 The costs and benefits of long-short investing: A perspective on the market efficiency literature✩
by William Beaver & Maureen McNichols & Richard Price
October 2016, Volume 37, Issue 1
- 19-35 The use of partial least squares structural equation modelling (PLS-SEM) in management accounting research: Directions for future theory development
by Christian Nitzl - 36-54 Industry competition and fundamental analysis
by Irfan Safdar - 55-75 The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory
by Martin Plöckinger & Ewald Aschauer & Martin R.W. Hiebl & Roman Rohatschek
May 2016, Volume 36, Issue 1
- 1-27 Managing the risk of misleading financial metrics in annual reports: A first step towards providing assurance over management’s discussion
by Dennis Caplan & Saurav K. Dutta
June 2016, Volume 36, Issue 1
- 28-47 From peer review to PCAOB inspections: Regulating for audit quality in the U.S
by Lukas Löhlein - 48-64 Business sustainability research: A theoretical and integrated perspective
by Zabihollah Rezaee
November 2015, Volume 35, Issue 1
- 47-76 Ego depletion: Applications and implications for auditing research
by Patrick J. Hurley - 77-103 Moving toward a learned profession and purposeful integration: Quantifying the gap between the academic and practice communities in auditing and identifying new research opportunities
by Nicole V.S. Ratzinger-Sakel & Glen L. Gray - 104-124 Auditor evaluation of others’ credibility: A review of experimental studies on determinants and consequences✩
by Eldar Maksymov
October 2015, Volume 35, Issue 1
- 1-27 A review of meta-analytic research in accounting
by Hichem Khlif & Keryn Chalmers - 28-46 Towards a conceptual framework on the categorization of stereotypical perceptions in accounting
by Peter Richardson & Steven Dellaportas & Luckmika Perera & Ben Richardson
March 2015, Volume 34, Issue 1
- 1-16 Corporate social responsibility research in accounting
by Xiaobei ‘‘Beryl’’ Huang & Luke Watson
February 2015, Volume 34, Issue 1
- 17-38 Accounting conservatism: A review of the literature
by George W. Ruch & Gary Taylor - 39-57 Aggregate earnings and why they matter✩
by Ray Ball & Gil Sadka
July 2014, Volume 33, Issue 1-2
November 2014, Volume 33, Issue 1-2
- 58-84 Prospect Theorypredictions in the field: Risk seekers in settings of weak accounting controls
by A. Rashad Abdel-khalik
August 2014, Volume 33, Issue 1-2
- 37-57 The development and intellectual structure of continuous auditing research✩
by Victoria Chiu & Qi Liu & Miklos A. Vasarhelyi
October 2013, Volume 32, Issue 1
- 1-29 Geographically distributed audit work: Theoretical considerations and future directions
by Denise R. Hanes - 30-60 A summary of 10 years of PCAOB research: What have we learned?✩
by John L. Abernathy & Michael Barnes & Chad Stefaniak - 61-87 Financial disclosure management in the nonprofit sector: A framework for past and future research
by Mary Ann Hofmann & Dwayne McSwain - 88-113 Review of choice-based, matched, and other stratified sample studies in auditing research
by Iris Stuart & Yong-Chul Shin & Donald P. Cram & Vijay Karan
September 2013, Volume 31, Issue 1
- 1-1 An expanded scope forJournal of Accounting Literature
by Stephen K. Asare & W. Robert Knechel
July 2013, Volume 31, Issue 1
- 2-30 The outcome effect – A review and implications for future research
by Lasse Mertins & Debra Salbador & James H. Long - 31-48 Multinational transfer pricing: A transaction cost and resource based view
by Mark Cecchini & Robert Leitch & Caroline Strobel - 49-70 A literature synthesis of experimental studies on management earnings guidance
by Jun Han