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Journal of Accounting Auditing & Finance is a peer-reviewed journal published by SAGE, covering Auditing, Earnings Management, Governance, Corporate Finance and Governance, Financial Reporting and Valuation Research.
| Publisher | SAGE |
|---|---|
| Reference style | Author–year (Harvard) Author–year — (Smith, 2023) in the text Smith, A., Jones, B. and Lee, C. (2023) 'A representative article title', Journal of Accounting Auditing & Finance, 12(3), pp. 45–58.
Formats any DOI in Journal of Accounting Auditing & Finance style. No sign-up. |
| Publishes research in | Auditing, Earnings Management, Governance Corporate Finance and Governance Financial Reporting and Valuation Research Financial Markets and Investment Strategies Corporate Taxation and Avoidance |
| ISSN | 0148-558X |
| Citation impact (2-yr) | 1.38 |
| h-index | 89 |
| i10-index | 612 |
| Total citations | 33,797 |
| Top institutions publishing here | New York University |
| Journal website | jaf.sagepub.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 recent years, German companies have reported consolidated financial statements under German GAAP, U.S. GAAP, or International Accounting Standards (IAS). Market observers, researchers, and regulators have argued that financial statements prepared under the shareholder (or investor) model, such as U.S. GAAP or IAS, provide better information than financial statements prepared under the stakeholder model (German…
This paper provides evidence on firms that report long “strings” of consecutive increases in earnings per share (EPS). First, we find 746 firms that report earnings strings of at least twenty quarters since 1962, and show that this frequency is much larger than would be expected by chance. We interpret this as prima facie evidence…
In response to investors' and other stakeholders' concerns about corporate environmental policies, many firms are voluntarily increasing their level of environmental disclosure since there is a scarcity of alternative information sources. Using a cost-benefit framework, this study intends to identify determinants of corporate environmental reporting by Canadian firms subject to water pollution compliance regulations during…
The principal research question addressed by the study was: Are there identifiable and measurable factors that are associated with the extent to which firms in the oil and gas industry disclose financial information? Extent of financial disclosure was measured by using a weighted index of disclosure items. The 10-K and annual reports of 125 oil…
This article presents a comprehensive review of academic research pertaining to auditor independence and audit quality. This literature review is conducted based on published articles during the period 1976-2013 in nine leading journals related to auditing. We organize our review around four main threats to auditor independence, namely, (a) client importance, (b) non-audit services, (c)…
