Journal of Accounting Literature

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…

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.

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…

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.

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.

Shareholder activism and accounting reporting complexity

Mai Dao, Hongkang Xu

In this paper the authors aim to examine whether shareholder activism is associated with accounting reporting complexity (ARC).

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…

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.

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.

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…

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…

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…

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…

A closer look at the relationship between firm-specific return variation and stock returns

Ha Nguyen, Yihui Lan, Sirimon Treepongkaruna

Prior studies use two measures of firm-specific return variation (FSRV): idiosyncratic volatility in absolute and relative terms, the latter of which is also termed stock price…

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…

Implementing corporate sustainability information in socially responsible investing: a systematic review of empirical research

Dan Daugaard, Jing Jia, Zhongtian Li

This study aims to provide a precise understanding of how corporate sustainability information is used in socially responsible investing (SRI). The study is motivated by the lack…

Aggregate economic policy uncertainty and corporate political contribution disclosure

Lijun Lei, Yan Luo

Unlike other types of corporate disclosure, corporate political disclosure (CPD), which is the disclosure of corporate political contributions and the related governing policies…

Australian initial public offerings and US venture capital: different structures for similar early-stage funding?

Terry Marsh, Kylie Jennifer Gilbey

Australian Securities Exchange (ASX) initial public offerings (IPOs) are an important source of early-stage capital and have also driven a substantial increase in main-board…

Managing government commissioning and philanthropic expectations: earnings management in Australian nonprofit disability service providers

David John Gilchrist, Dane Etheridge, Zhangxin (Frank) Liu

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to…

Cryptocurrency puzzles: a comprehensive review and re-introduction

Cynthia Weiyi Cai, Rui Xue, Bi Zhou

This study reviews existing cryptocurrency research to provide answers to three puzzles in the literature. First, is cryptocurrency more like gold (i.e., a commodity) or should…

Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature

Mark Brosnan, Keith Duncan, Tim Hasso, Janice Hollindale

It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these…

A bibliometric review of corporate environmental disclosure literature

Bilal, Ali Meftah Gerged, Hafiz Muhammad Arslan, Ali Abbas, Songsheng Chen, Shahid Manzoor

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals…

The bright side of CEO narcissism and its impact on accounting conservatism

Yun Shen, Vito Mollica, Aldo Fortunato Dalla Costa

This study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of…

An analysis of comment letters on a new, stand-alone standard for audits of less complex entities’ financial statements

Elina Elisabet Haapamäki, Juha Mäki

The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing…

Causality of price movements in VIX exchange-traded products and VIX futures contracts

Michael O'Neill, Gulasekaran Rajaguru

The authors analyse six actively traded VIX Exchange Traded Products (ETPs) including 1x long, −1x inverse and 2x leveraged products. The authors assess their impact on the VIX…