Journal of Accounting Literature: Volume 42 Issue 1


Table of contents

Taxes and firm size: Political cost or political power?

Thomas Belz, Dominik von Hagen, Christian Steffens

Using a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature…

Production and dissemination of corporate information in social media: A review

Lijun (Gillian) Lei, Yutao Li, Yan Luo

The emergence of social media as a corporate disclosure channel has caused significant changes in the production and dissemination of corporate information. This review…

A review of derivatives research in accounting and suggestions for future work

John L. Campbell, Landon M. Mauler, Spencer R. Pierce

This paper provides a review of research on financial derivatives, with an emphasis on and comprehensive coverage of research published in 15 top accounting journals from…

Modeling and interpreting regressions with interactions

Jeffrey J. Burks, David W. Randolph, Jim A. Seida

This study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide…

Internal control in accounting research: A review

Keryn Chalmers, David Hay, Hichem Khlif

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not…

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Emerald Publishing Limited

Open Access:



  • Professor Martina Linnenluecke
  • Professor Tom Smith