Journal of Accounting Literature: Volume 46 Issue 4

Nomination committees in Australia, outcomes for influence of a powerful CEO and diversity

Natalie Elms, Pamela Fae Kent

The authors investigate the adoption of nomination committees in Australia and identify the managerial power perspective as one explanation for firms not establishing nomination…

Does tax avoidance impair accounting comparability?

Paul L. Baker, Peiwei Lyu, Pietro Perotti

This paper examines the relationship between tax avoidance and accounting comparability. The authors argue that aggressive tax behavior impairs the comparability of financial…

Pitching business school researcher profiles

Robert Faff, David Mathuva, Mark Brosnan, Sebastian Hoffmann, Catalin Albu, Searat Ali, Micheal Axelsen, Nikki Cornwell, Adrian Gepp, Chelsea Gill, Karina Honey, Ihtisham Malik, Vishal Mehrotra, Olayinka Moses, Raluca Valeria Ratiu, David Tan, Maciej Andrzej Tuszkiewicz

The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines.

Weathering exchange rates: estimating the effect of climate change vulnerability on foreign currency hedging using a text-based approach

Tanakorn Likitapiwat, Pornsit Jiraporn, Sirimon Treepongkaruna

The authors investigate whether firm-specific vulnerability to climate change influences foreign exchange hedging, using a novel text-based measure of firm-level climate change…

Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors

Rasha Kassem, Kamil Omoteso

Using a qualitative grounded theory approach, this study explores the methods experienced external auditors use to detect fraudulent financial reporting (FFR) during standard…

The impact of audit quality and climate change reporting on corporate performance: a review and future research agenda

Yazen Alaamri, Khaled Hussainey, Monomita Nandy, Suman Lodh

The paper aims to review prior literature on the impact of audit quality and climate change reporting on corporate performance. It also aims to offer avenues for future research.

Earnings management: a three-decade analysis and future prospects

Manish Bansal

This paper undertakes an extensive and systematic review of the literature on earnings management (EM) over the past three decades (1992–2022). Furthermore, the study identifies…

Impact of debt on sustainability reporting: a meta-analysis of the moderating role of country characteristics

Monica Singhania, Gurmani Chadha

As of 2022, the scope of the engagement and interest of debt capital providers in ESG reporting is mainly untapped. However, a vast amount of literature has produced conflicting…