Table of contents
Taxes and firm size: Political cost or political power?
Thomas Belz, Dominik von Hagen, Christian SteffensUsing a meta-regression analysis, we quantitatively review the empirical literature on the relation between effective tax rate (ETR) and firm size. Accounting literature offers…
Production and dissemination of corporate information in social media: A review
Lijun (Gillian) Lei, Yutao Li, Yan LuoThe emergence of social media as a corporate disclosure channel has caused significant changes in the production and dissemination of corporate information. This review identifies…
A review of derivatives research in accounting and suggestions for future work
John L. Campbell, Landon M. Mauler, Spencer R. PierceThis 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 1996 to…
Modeling and interpreting regressions with interactions
Jeffrey J. Burks, David W. Randolph, Jim A. SeidaThis study examines the use of linear regressions that include interaction terms, finding frequent interpretation errors in published accounting research. We provide insights on…
Internal control in accounting research: A review
Keryn Chalmers, David Hay, Hichem KhlifIn 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. An…
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