Journal of Accounting Literature
Issue(s) available: 22 – From Volume: 31 Issue: 1, to Volume: 46 Issue: 4
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Volume 32
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Issue 1 2013
Does board gender diversity improve stock liquidity?
Ziqian Li, Deborah Cotton, Kathleen Walsh, Jing XuFirms with gender diverse boards have been shown to have increased transparency and disclosure, resulting in reduced information asymmetry, which is a key factor influencing stock…
A review of ex ante and ex post materiality measures, and consequences and determinants of material disclosures in sustainability reporting
Asif M. Huq, Mahsa MohammadrezaeiThe purpose of the review is to synthesize the research on materiality measures of sustainability reporting and highlight how preparers, users, auditors, regulators and other…
Frequent executive turnover and accounting information quality
Valerie Li, Lin WangExecutive turnover has increased in recent years. Most studies of executive turnover focus on CEO turnover and treat each incident of turnover as an isolated event. This research…
On the analysis of time-varying causality between VIX exchange-traded products and VIX futures contracts in high and low volatility regimes
Michael O'Neill, Gulasekaran RajaguruThe authors analyse the nature of nonlinear long-run causal dynamics between VIX futures and exchange-traded products (ETPs).
Evolution of financial intermediation and performance consequences in China’s commercial banks
Ji Huang, Monica Jurin, On Kit Tam, Hassan F. Gholipour, Chao RenThis study evaluates the evolution from traditional to nontraditional financial intermediation (NTFI) in Chinese commercial banks from 2006 to 2021, analysing its impact on bank…
Does state affiliation create information advantage to financial analysts
Qigui Liu, Bo LiuRecent studies have documented the significant influence of investment bank relationships on the forecast accuracy of affiliated analysts. However, the literature primarily…
Effect of innovation disclosure in annual reports on R&D subsidies in China
Wei Zhou, Xiaofei Pan, Yiping WuWe examine the effectiveness of signaling by disclosing innovation in annual reports in terms of securing R&D subsidies, using a novel text-based measure of firm-level innovation…
Climate risk perception and corporate ESG performance: evidence from China
Menghan LiThis study examines the impact of climate risk perception on corporate environmental, social and governance (ESG) performance from a microfirm perspective.
Are investors attentive before a one-off holiday?
Grant Fleming, Zhangxin (Frank) Liu, David Merrett, Simon VilleThis study investigates investor trading behaviour around regular and one-off public holidays on the Sydney Stock Exchange (SSX) from 1901 to 1950. The purpose is to examine…
Online portfolio selection with parameterized characteristics
Xueyong Tu, Bin LiOnline portfolio selection sequentially allocates wealth among a set of assets and aims to maximize the investor’s cumulative return in the long run. Various existing algorithms…
Gender distributions in New Zealand universities: guilt in Brotopia
Jenny Jing Wang, Hedy Jiaying HuangThe purpose of this study is to explain gender imbalance by theorising how guilt arises as an externally imposed negative emotion that subsequently impairs women's performance in…
Scale diseconomies and capacity in fund management: variation across equity markets
Michael O’Neill, Jie (Felix) Sun, Geoffrey Warren, Min ZhuWe model the relation between excess returns, fund size and industry size for active equity funds.
Does board ethnic diversity affect IFRS disclosures?
Vincent Konadu Tawiah, Ernest Gyapong, Yan WangThis paper examines the impact of board ethnic diversity on the level of compliance with international financial reporting standards (IFRS) disclosures.
Sustainability and impact reporting in US higher education anchor institutions
Elizabeth Castillo, Roslyn RobertsThe purpose of this study is to assess how higher education anchor institutions (HEIs) voluntarily report their non-economic impacts. Its goals are to quantify the ease of public…
Gender diversity on corporate boards: international evidence on commitment to United Nations Sustainable Development Goals
Nigar Sultana, Pallab Kumar Biswas, Harjinder Singh, Larelle ChappleCountries globally have implemented policies or regulations promoting greater gender diversity in boardrooms. We investigate whether gender diversity on corporate boards leads to…
Corporate reporting through social media: a comprehensive literature review
Malak Hamade, Khaled Hussainey, Khaldoon AlbitarThis systematic review aims to comprehensively explore the existing literature on the use of corporate communication within the realm of social media.
Impact of ESG ratings on Chinese market performance during the COVID-19 crisis
Chensong Zhou, Kuo Wang, Ruixin Liu, Ao Shu, Dailing WangThis study investigates the role of environmental, social and governance (ESG) policies in enhancing the resilience of Chinese firms during the COVID-19 crisis. By analyzing data…
Cultural dynamics and tenure trajectories: how auditor tenure and culture influence key audit matters in the GCC
Sara Al-Asmakh, Ahmed A. Elamer, Olayinka UadialeThis study examines the impact of audit partner tenure on Key Audit Matters (KAM) disclosures within Gulf Cooperation Council (GCC) countries. It explores how Hofstede’s cultural…
Audit firm informatization and audit quality during COVID-19
Hongtao Shen, Jing Pan, Gary Monroe, Jiaxing You, Huiying WuCOVID-19 has forced audit firms to change the way they operate. One change has been to rely more on information technology (IT) and IT human capital to overcome COVID-19-related…
The impact of superstition on corporate tax avoidance: how do CEOs trade off risks associated with tax avoidance?
Guanming He, Dongxiao ShenWe examine how superstition shapes corporate tax avoidance and do so by taking a risk perspective and focusing on the zodiac-year belief prevalent in China.
Board reforms and managerial risk-taking incentives: evidence from Chinese central state-owned enterprises
Shiyang Hu, Chunyan Wei, Rui Xue, Liang Yin, Bo ZhuThis paper examines the effect of board reforms on managerial risk-taking incentive provision in state-owned enterprises (SOEs) whose managers are undue risk-averse.
Does mandating gender quota in corporate boards affect firms’ credit ratings? Evidence from India
Navya J. Muricken, Praveen Bhagawan, Jyoti Prasad MukhopadhyayThe purpose of this paper is to examine the impact of compulsory presence of female members due to gender quota on corporate boards on firms’ credit ratings.
Investor stewardship disclosure and firm R&D investment
James RoutledgeThis study explores the association between institutional investors’ stewardship activity, disclosed under Japan’s Stewardship Code, and the R&D investments of their investee…
Carbon emission trading scheme and earnings smoothness
June Cao, Zijie Huang, Ari Budi Kristanto, Millie LiewThe objective of this study is to investigate how the implementation of an Emission Trading Scheme (ETS) influences an ETS-regulated firm’s level of earnings smoothness.
Understanding the relation between climate change risks and biodiversity disclosures: an international analysis
Nurlan Orazalin, Collins G. Ntim, John Kalimilo MalagilaThis study explores the relation between firm-level climate change risks, measured by carbon emissions and waste generation, and the level of biodiversity disclosures.
Interpersonal population diversity in the bank boardroom and corporate misconduct
Chrysovalantis Vasilakis, John ThorntonThis research empirically establishes that the interpersonal population diversity of executive board members partly explains the differences in financial misconduct across US…
ESG performance and analyst recommendations: evidence from sustainability analysts in the Chinese market
Shiqiang Chen, Mian Cheng, Yonggen Luo, Albert TsangIn this study, we examine the influence of a firm’s environmental, social, and governance (ESG) performance on analysts’ stock recommendations and earnings forecast accuracy in…
Using business simulation: an authentic learning experience for accounting students
Md Akhtaruzzaman, Hormoz Ahmadi, Wendy James, Ratan GhoshOur study aims to investigate the learning effectiveness of business schools in Australia using the framework of authentic learning. Additionally, it proposes the acceptability of…
Strategic responses of the clients of multinational audit firms to corporate governance audit regulation
Zayyad Abdul-Baki, Ahmed Diab, Abdelrhman YusufWe investigate how existing investment in strong external corporate governance mechanism—use of Big 4 audit firms—affect compliance with corporate governance audit (CGA…
Board demographic, structural, and capital diversity, and corporate carbon performance: international evidence
Sohel Mehedi, Md Akhtaruzzaman, Rashid ZamanWe examine the relationship between board demographic diversity, board structural diversity, board capital diversity and corporate carbon performance (CCP). Additionally, we…
The impact of industrial robot uses on the labor cost stickiness of Chinese firms
Xichan Chen, Feng Chen, Xing Liu, Mei ZhaoThe study aims to investigate the impact of industrial robot application on corporate labor cost stickiness and labor investment efficiency in China.
The historical origins of earnings management: a geographical discontinuity design based on the Great Wall
Ming Gao, Qiankun Gu, Shijun He, Dongmin KongDoes the history of the bureaucratic system, along with the establishment of the Great Wall during the Ming and Qing dynasties (1368–1911), affect firm behavior across the…
Analyst teams and the assembly bonus
Kathryn BrightbillAnalyst team forecasts are the most frequent form of earnings expectations available to investors, with teams issuing more than 70% of research reports in 2016. Prior research…
Do creditors appreciate CSR transparency and credibility in emerging markets?
Ali Uyar, Nouha Ben Arfa, Cemil Kuzey, Abdullah S. KaramanThis study investigates CSR reporting’s role in debt access and cost of debt with the moderating role of external assurance and GRI adoption in emerging markets. Such an…
IPO conditional conservatism, underpricing and post-issue stock market survival
Sujin Kim, Pamela Fae Kent, Grant Richardson, Alfred YawsonWe examine the association between conditional conservatism in initial public offering (IPO) underpricing and post-issue stock market survival in the U.S.
Directors' and officers' liability insurance: a systematic literature review
Md. Borhan Uddin Bhuiyan, Fawad Ahmad, Julia Yonghua Wu, Ahsan HabibWe review and synthesize the existing research on directors' and officers’ (D&O) liability insurance. Our objectives are (1) to examine the institutional forces and regulatory…
Accounting and social health: a systematic literature review and agenda for future research
Gifty Adjei-Mensah, Collins G. Ntim, Qingjing Zhang, Frank BoatengThe objective of this paper is to synthesize and extend the existing understanding of social health accounting (SHA) literature within the perspectives of social health…
Earnings management: the influence of peer group and the corporate governance intervention
Ameet Kumar Banerjee, Md Akhtaruzzaman, Soumen ChatterjeeOur study investigates the influence of peer performance on the earnings management decisions within publicly traded Indian companies. There is mixed evidence in the literature…
Aggressive CSR strategy and CSR awarding: managerial opportunism versus social activism
Ali Meftah Gerged, Cemil Kuzey, Ali Uyar, Abdullah S. KaramanDespite the extensive body of research on absolute corporate social responsibility (CSR) performance, limited attention has been given to the distinct concepts of optimal and…
CEO gender, critical mass of board gender diversity and ESG performance: UK evidence
Habiba Al-Shaer, Mahbub Zaman, Khaldoon AlbitarThis study investigates the relationship between CEO leadership, gender homophily and corporate environmental, social and governance (ESG) performance. We also investigate whether…
Industry-specific stock valuation methods – a literature review
Lars OlbertSurprisingly little is known of the various methods of security analysis used by financial analysts with industry-specific knowledge. Financial analysts’ industry knowledge is a…
Media and social media sentiment and CEO pay cuts
Daniel Cahill, Zhangxin (Frank) Liu, Theresa SantosoThis study investigates the relationship between media and social media sentiment and the likelihood of CEO pay cuts. The purpose is to examine whether and how these pay cuts…
Impact of COVID-19 on market efficiency
Rajeev R. BhattacharyaCOVID-19 and its accompanying lockdowns were arguably the most traumatic events of our times. This paper investigates the impact of COVID-19 on market efficiency.
International taxation and the frustrations of formulary apportionment estimation
Kerrie Sadiq, Richard Krever, Devika BhatiaThe purpose of this paper is to investigate the challenges faced by empirical researchers investigating a shift from taxing multinational entities using the arm’s length system to…
Executive compensation, sustainable business practices and firm performance: a systematic literature review and future research agenda
Emmanuel A. Morrison, Douglas A. Adu, Yongsheng GuoThis paper provides the latest systematic literature review (SLR) of prevailing studies on the interrelationship among executive compensation, financial performance and…
Audit process ineffectiveness: evidence from audit report errors
Brooke Beyer, Michelle Draeger, Eric T. RapleyThe process performed during a financial statement audit is critical but is unobservable to external stakeholders. This can create challenges in assessing the quality of…
Beyond the numbers: assessing the risk of management motives for fraud in external audits
Rasha KassemThe purpose of this study is to explore how the risk of management motives for fraud can be assessed in external audits.
The welfare impact of financial inclusion: a research agenda
Yun Shen, Francis Agyekum, Krishna Reddy, Damien WallaceThis paper provides a systematic review of literature pertaining to the welfare impact of financial inclusion. We identify the 50 most influential publications in the field that…
Can online interactions help level the playing field for firms in different regions?
Yuxuan Chang, Xiaoyang ZhaoThis paper examines whether technological changes that promote communications between investors and managers help bridge the gap in the cost of equity capital among firms in…
Reconstructing legitimacy of internal auditing during ERP implementations: two contrasting cases
Hany Elbardan, Donald Nordberg, Vikash Kumar SinhaThis study aims to examine how the legitimacy of internal auditing is reconstructed during enterprise resource planning (ERP)-driven technological change.
Income-shifting arrangements of US multinational corporations and future stock price crash risk
Grant Richardson, Grantley Taylor, Mostafa HasanThis study examines the importance of income income-shifting arrangements of US multinational corporations (MNCs) on future stock price crash risk.
Enhancing the auditor's mindset: a framework for nurturing professional skepticism
Martin Kelly, Patricia LarresFollowing recent high-profile audit failures, concern has been expressed that auditors are not demonstrating sufficient skepticism when exercising professional judgment. In…
Accounting for intangibles: a critical review
Henri Hussinki, Tatiana King, John Dumay, Erik SteinhöfelIn 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also…
Unlocking auditors’ perceived external employability: exploring antecedents and behavioral consequences
Jorien Louise PruijssersIn a rapidly changing career landscape where lifelong job security is no longer guaranteed, this study investigates how audit firms play an important role in shaping their…
The valuation and determinants of franking account balances
Lin Han, Hansi Hu, Terry WalterAre franking credit balances priced? This paper aims to investigate the valuation of franking credit balances via a determinant analysis and value relevance analysis.
Employee education level and efficiency of corporate investment
Yige Jin, Xing Li, Gaoliang Tian, Jing Shi, Yunyi WangIn this study, the authors explore the association between employee education level and the efficiency of corporate investment using data from a sample of Chinese listed firms…
Competitive pressure from peers, firm sizes and firms' risk-taking behaviours: machine learning evidence
Jinfang Tian, Xiaofan Meng, Lee Li, Wei Cao, Rui XueThis study aims to investigate how firms of different sizes respond to competitive pressure from peers.
Unveiling the hidden symphony: board dynamics and carbon emission disclosure – a meta-analysis study in the realm of developed markets
Coky Fauzi Alfi, Maslinawati Mohamad, Khaled HussaineyThis study conducts a meta-analysis to investigate the impact of board diversity, independence and size on carbon emission disclosure.
Supervisor-subordinate communication in the audit environment: a review and synthesis of contextual factors affecting subordinate behavior
Devon JeffersonThis paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit…
The landscape of accounting-related research in Indonesia: mapping distinctive settings and future research agenda
Ari Budi Kristanto, June CaoThis systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of…
Over half a decade into the adoption of IFRS 9: a systematic literature review
Isaac S. Awuye, Daniel TaylorIn 2018, the International Financial Reporting Standard 9-Financial Instruments became mandatory, effectively changing the underlying accounting principles of financial…
The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature
Domenico Campa, Alberto Quagli, Paola RamassaThis study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.
The application of machine learning to study fraud in the accounting literature
Sana Ramzan, Mark LokananThis study aims to objectively synthesize the volume of accounting literature on financial statement fraud (FSF) using a systematic literature review research method (SLRRM). This…
Managers’ perception of product market competition and earnings management: a textual analysis of firms’ 10-K reports
Terry HarrisIn this study, the author examines the effect of managers’ perception of product market competition on accruals and real earnings management.
Labor cost stickiness and managerial decisions on human capital adjustment
Dongmin Kong, Shasha Liu, Rui ShenOn the basis of labor economics theories, this study examines how adjustment in human capital accounts for labor cost stickiness.
Conceptualising accounting as a value-based concept in the context of alternative finance
Samir AlamadThis study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.
Ontological basis of the creative accounting phenomenon as a financial misstatement
Mehdi Kallantary, Hassan Valiyan, Mohammadreza Abdoli, Maryam ShahriThis article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through…
Theories underlying environmental, social and governance (ESG) disclosure: a systematic review of accounting studies
Carla Del Gesso, Rab Nawaz LodhiEnvironmental, social and governance (ESG) disclosure has gained momentum in corporate reporting. Addressing a research gap on the subject, this paper aims to explore the theories…
Deep learning applications in investment portfolio management: a systematic literature review
Volodymyr Novykov, Christopher Bilson, Adrian Gepp, Geoff Harris, Bruce James VanstoneMachine learning (ML), and deep learning in particular, is gaining traction across a myriad of real-life applications. Portfolio management is no exception. This paper provides a…
The power of good corporate governance in activating the impact of internal information quality on tax savings
Arfah Habib SaragihThis paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.
Greenwashing and sustainability assurance: a review and call for future research
Clinton Free, Stewart Jones, Marie-Soleil TremblayThe purpose of this paper is to synthesize insights from the emerging work in accounting on greenwashing and sustainability assurance and propose an agenda for future research in…
Understanding climate risk externalities through the global supply chains: a framework and review of the literature on existing approaches
Camille J. Mora, Arunima Malik, Sruthi Shanmuga, Baljit SidhuBusinesses are increasingly vulnerable and exposed to physical climate change risks, which can cascade through local, national and international supply chains. Currently, few…
Does mandatory expenditure on CSR affect firm value? Empirical evidence from Indian firms
Praveen Bhagawan, Jyoti Prasad MukhopadhyayThe purpose of this study is to examine the impact of mandatory corporate social responsibility (CSR) spending on firm value in the Indian context.
Are private placements associated with more active media management than public offerings? Evidence from Taiwan
Ming-Chang Wang, Yu-Feng Hsu, Hsiang-Ying ChienThis study investigates the media activities of firms issuing private equity placements and seasoned equity offerings in Taiwan, as firms have incentives to manage media coverage…
Challenges and economic consequences of IFRS 9: evidence from China
Savannah (Yuanyuan) Guo, Beilei Mei, Yanchao Rao, Jianfang YeThis study investigates the implementation challenges and economic consequences of the International Financial Reporting Standards 9 (IFRS 9) Financial Instruments.
Trade-based money laundering: a systematic literature review
Milind Tiwari, Jamie Ferrill, Douglas M.C. AllanThis paper aims to offer the first known synthesis of peer-reviewed literature on trade-based money laundering (TBML). Given the topic is in its nascent stage yet gaining…
Connecting IFRS and earnings management: a bibliometric analysis
Stylianos Efstratios Vatis, Michail Nerantzidis, George Drogalas, Evangelos ChytisThe purpose of this study is to identify, recap and evaluate the state-of-the-art linkage between International Financial Reporting Standards (IFRS) and earnings management (EM).
Value-based management: a review of its conceptualizations and a research agenda toward sustainable governance
Janice Wobst, Parvina Tanikulova, Rainer LuegThe purpose of this article is to synthesize the topics, conceptualizations and measurements of value-based management (VBM) and to suggest a research agenda covering its next…
Diligence, objectivity, quality and accuracy
Rajeev R. Bhattacharya, Mahendra R. GuptaThe authors provide a general framework of behavior under asymmetric information and develop indices of diligence, objectivity and quality by an analyst and analyst firm about a…
Good for business: towards a management control research agenda relating to the employment of workers with intellectual disability
Basil P. Tucker, Elaine NashThe paper presents the initial groundwork for the development of a research agenda around the management control implications of employing workers with intellectual disability.
An examination of comment letters on suggested Part 10: audits of groups' financial statements in the proposed ISA for less complex entities
Elina Elisabet Haapamäki, Juha MäkiThe purpose of this paper is to investigate the comment letters (CLs) in the standard-setting process of audits of less complex entities (LCEs). The objective is to gain insight…
Auditor practices and auditee responses to corporate governance audit regulation in Nigeria
Zayyad Abdul-Baki, Ahmed DiabThe purpose of this study is to examine both the responses of auditees to corporate governance audit (CGA) regulation and the practices of CGA auditors.
Make it easy: the effect of prospectus readability on IPO performance
Massimo Mariani, Mavie Cardi, Francesco D'Ercole, Nicola Raimo, Filippo VitollaUnderstanding the determinants of a corporate initial public offering (IPO) success is essential for reducing investors' valuation uncertainty when participating in share…
Industrial robots and firm innovation: big data evidence from China
Huijie Zhong, Xinran Zhang, Kam C. Chan, Chao YanRobots are widely used in industrial manufacturing and service industries around the world. However, most of the previous studies on industrial robots use data at the national or…
CEO tenure, board monitoring and competitive corporate culture: how do they influence integrated reporting?
Mohammad Badrul Muttakin, Arifur KhanThis study aims to explore the association between chief executive officer (CEO) tenure and the quality of information disclosed through integrated reporting quality (IRQ), which…
ISSN:
0737-4607e-ISSN:
2452-1469ISSN-L:
0737-4607Online date, start – end:
2013Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Professor Martina Linnenluecke
- Professor Tom Smith
Further Information
