Journal of Accounting Literature: Volume 36 Issue 1

Subject:

Table of contents

Managing the risk of misleading financial metrics in annual reports: A first step towards providing assurance over management’s discussion

Dennis Caplan, Saurav K. Dutta

Recent public policy initiatives seek greater transparency in financial reporting through an honest, balanced and thorough management discussion of company performance in…

From peer review to PCAOB inspections: Regulating for audit quality in the U.S.

Lukas Löhlein

This study reviews the existing literature on the U.S. peer review system and the Public Company Accounting Oversight Board (PCAOB) inspection system to assess our…

Business sustainability research: A theoretical and integrated perspective

Zabihollah Rezaee

Global investors demand, regulators require, and companies disclose their sustainability performance information, and scholars have started to conduct research on…

Cover of Journal of Accounting Literature

ISSN:

0737-4607

e-ISSN:

2452-1469

ISSN-L:

0737-4607

Online date, start – end:

2013

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editors:

  • Professor Martina Linnenluecke
  • Professor Tom Smith