Journal of Accounting Literature: Volume 39 Issue 1

Subject:

Table of contents

Output-based measurement of accounting comparability: A survey of empirical proxies

Christian Gross, Pietro Perotti

Accounting comparability has been the subject of significant interest in empirical financial accounting research. Recent literature, particularly that following De Franco…

Use of specialists on audit engagements: A research synthesis and directions for future research

Candice T. Hux

This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role…

Voluntary changes in accounting principle: Literature review, descriptive data, and opportunities for future research

Marsha B. Keune, Timothy M. Keune, Linda A. Quick

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing…

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