Journal of Accounting Literature: Volume 38 Issue 1

Subject:

Table of contents

Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing

Lei Gao, Alisa G. Brink

We review and summarize accounting literature that examines whistleblowing in the accounting context. We organize our review around the five determinants of whistleblowing…

What have we learned from SFAS 123r and IFRS 2? A review of existing evidence and future research suggestions

Alexander Merz

The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a…

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