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Journal of Accounting Literature is a peer-reviewed journal published by Elsevier, covering Auditing, Earnings Management, Governance, Corporate Finance and Governance, Corporate Social Responsibility Reporting.
| Publisher | Elsevier |
|---|---|
| Reference style | Numbered (Elsevier) Numbered — [1], [2] in the text [1] A. Smith, B. Jones, C. Lee, A representative article title, Journal of Accounting Literature 12 (2023) 45–58.
Formats any DOI in Journal of Accounting Literature style. No sign-up. |
| Publishes research in | Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Social Responsibility Reporting Financial Markets and Investment Strategies Accounting and Organizational Management |
| ISSN | 0737-4607 |
| Citation impact (2-yr) | 4.5 |
| h-index | 42 |
| i10-index | 124 |
| Total citations | 9,041 |
| Top institutions publishing here | Macquarie University |
| Journal website | www.journals.elsevier.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Citations each year’s papers have accumulated so far — the most recent years are still building up.
In management accounting research, the capabilities of Partial Least Squares Structural Equation Modelling (PLS-SEM) have only partially been utilized. These yet unexploited capabilities of PLS-SEM are a useful tool in the often explorative state of research in management accounting. After reviewing eleven top-ranked management accounting journals through the end of 2013, 37 articles in which…
This paper analyses the use of big data techniques in auditing, and finds that the practice is not as widespread as it is in other related fields. We first introduce contemporary big data techniques to promote understanding of their potential application. Next, we review existing research on big data in accounting and finance. In addition…
Global investors demand, regulators require, and companies disclose their sustainability performance information, and scholars have started to conduct research on sustainability performance, reporting and assurance. The goal of firm value creation can be achieved when management considers the interests of all stakeholders and integrates all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of…
We review and analyze the accounting literature that examines the effects of accounting conservatism on financial statements and financial statement users. We begin by analyzing how conservatism affects the reported numbers on the financial statements. These studies primarily evaluate how conservatism affects earnings quality, including earnings persistence and the presence of earnings management. Next, we…
In recent years, numerous studies have investigated whether individual executives and their characteristics relate to financial reporting choices. In this article, we review archival, experimental and survey research on the influence of individual executives on corporate financial reporting and use upper echelons theory as our organizing framework. Our review of 60 studies shows that research…
