This paper investigates the role of a firm's internal governance structure in constraining earnings management. It is hypothesized that the practice of earnings management is systematically related to the strength of internal corporate governance mechanisms, including the board of directors, the audit committee, the internal audit function and the choice of external auditor. Based on…
Accounting and Finance Template
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About the Accounting and Finance format
Accounting and Finance is a peer-reviewed journal published by Wiley, covering Corporate Finance and Governance, Auditing, Earnings Management, Governance, Financial Markets and Investment Strategies.
| Publisher | Wiley |
|---|---|
| Reference style | Author–year (Chicago) Author–year — (Smith, 2023) in the text Smith, Ada, Ben Jones, and Cara Lee. 2023. "A Representative Article Title." Accounting and Finance 12 (3): 45–58.
Formats any DOI in Accounting and Finance style. No sign-up. |
| Publishes research in | Corporate Finance and Governance Auditing, Earnings Management, Governance Financial Markets and Investment Strategies Financial Reporting and Valuation Research Corporate Social Responsibility Reporting |
| ISSN | 0810-5391 |
| Citation impact (2-yr) | 2.01 |
| h-index | 101 |
| i10-index | 1,115 |
| Total citations | 59,215 |
| Article processing charge | $3,140 |
| Top institutions publishing here | The University of Queensland |
| Journal website | onlinelibrary.wiley.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Papers published in Accounting and Finance per year
Citation impact of Accounting and Finance by publication year
Citations each year’s papers have accumulated so far — the most recent years are still building up.
Most-cited papers in Accounting and Finance
Abstract For some years there has been much debate between various stakeholders about the need for accounting graduates to develop a broader set of skills to be able to pursue a career in the accounting profession. This study uses mixed methods to examine perceptions and expectations of two major stakeholders: students and employers. Findings indicate…
Abstract This paper investigates the factors that drive high levels of corporate sustainability performance ( CSP ), as proxied by membership of the Dow Jones Sustainability World Index. Using a stakeholder framework, we examine the incentives for US firms to invest in sustainability principles and develop a number of hypotheses that relate CSP to firm‐specific…
We review accounting and finance research on corporate governance (CG). In the course of our review, we focus on a particularly vexing issue, namely endogeneity in the relationships between CG and other matters of concern to accounting and finance scholars, and suggest ways to deal with it. Given the advent of large commercial CG databases,…
Abstract This paper investigates the determinants of capital structure and use of financing for small and medium sized enterprises. Hypotheses utilising static trade‐off and pecking order arguments are empirically examined using a series of firm characteristics including: size, asset structure, profitability, growth and risk. The hypotheses developed are tested using a large Australian nationwide panel…