Journal of Accounting Literature: Volume 32 Issue 1


Table of contents

Geographically distributed audit work: Theoretical considerations and future directions

Denise R. Hanes

This paper synthesizes the extant geographically distributed work literature, focusing on how geographic distribution affects coordination and communication, knowledge…

A summary of 10 years of PCAOB research: What have we learned?✩

John L. Abernathy, Michael Barnes, Chad Stefaniak

For the past 10 years, the Public Company Accounting Oversight Board (PCAOB) has operated as an independent overseer of public company audits. Over 70 percent of PCAOB…

Financial disclosure management in the nonprofit sector: A framework for past and future research

Mary Ann Hofmann, Dwayne McSwain

This paper provides a review and synthesis of past research regarding financial disclosure management by nongovernmental nonprofit organizations and suggests directions…

Review of choice-based, matched, and other stratified sample studies in auditing research

Iris Stuart, Yong-Chul Shin, Donald P. Cram, Vijay Karan

The use of choice-based, matched, and other stratified sample designs is common in auditing research. However, it is not widely appreciated that the data analysis for…

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Emerald Publishing Limited

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  • Professor Martina Linnenluecke
  • Professor Tom Smith