Journal of Accounting Literature: Volume 45 Issue 2

The use of management controls to enhance the perception of meaningful work – a systematic literature review and conceptional model development

Janine Burghardt, Klaus Möller

This study examines the relationship between the use of management controls and the perception of meaningful work. Meaningful work is an important driver of individual performance…

Disclosures of labour practices: perspectives of legitimacy and impression management

Zhongtian Li, Shamima Haque, Larelle (Ellie) Chapple

The purpose of this paper is to analyse how an influential supplier of electronics manufacturing services (i.e. Foxconn) discloses its labour practices.

Formal and informal institutions and fair value opinion shopping: an institutional anomie theory perspective

June Cao

The objective of this study is to examine how formal and informal institutional environment influences managers’ fair value opinion shopping behaviour in the largest International…

Employing string similarity metrics of partners to estimate audit team continuity: determinant and its effects on audit outcomes and pricing

Frendy, Fumiko Takeda

Partners are responsible for allocating audit tasks and facilitating knowledge sharing among team members. This study considers changes in the composition of partners to proxy for…

Self-regulation versus government oversight: audit fees research

Joseph Akadeagre Agana, Anna Alon, Stephen Zamore

With Sarbanes–Oxley Act of 2002 (SOX), the self-regulation of the auditing profession was replaced with standard setting and oversight by the government. The authors focus on the…

A literature survey of corporate failure prediction models

Stewart Jones

This study updates the literature review of Jones (1987) published in this journal. The study pays particular attention to two important themes that have shaped the field over the…

Investigating the black box of external audit practice: the paradox of auditors' failure in detecting and reporting fraud

Rasha Kassem

The study aims to explore the reasons behind external auditors' failure to detect and report fraud.