Journal of Accounting Literature: Volume 46 Issue 1

The bright side of CEO narcissism and its impact on accounting conservatism

Yun Shen, Vito Mollica, Aldo Fortunato Dalla Costa

This study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of…

Cryptocurrency puzzles: a comprehensive review and re-introduction

Cynthia Weiyi Cai, Rui Xue, Bi Zhou

This study reviews existing cryptocurrency research to provide answers to three puzzles in the literature. First, is cryptocurrency more like gold (i.e., a commodity) or should…

An analysis of comment letters on a new, stand-alone standard for audits of less complex entities’ financial statements

Elina Elisabet Haapamäki, Juha Mäki

The objective of this paper is to extend the debate on audit quality in the less complex entity (LCE) context by analyzing comment letters submitted to the International Auditing…

Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature

Mark Brosnan, Keith Duncan, Tim Hasso, Janice Hollindale

It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these…

Australian initial public offerings and US venture capital: different structures for similar early-stage funding?

Terry Marsh, Kylie Jennifer Gilbey

Australian Securities Exchange (ASX) initial public offerings (IPOs) are an important source of early-stage capital and have also driven a substantial increase in main-board…

Shareholder activism and accounting reporting complexity

Mai Dao, Hongkang Xu

In this paper the authors aim to examine whether shareholder activism is associated with accounting reporting complexity (ARC).