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Accounting Perspectives is a peer-reviewed journal published by Wiley, covering Auditing, Earnings Management, Governance, Accounting and Organizational Management, Accounting Education and Careers.
| 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 Perspectives 12 (3): 45–58.
Formats any DOI in Accounting Perspectives style. No sign-up. |
| Publishes research in | Auditing, Earnings Management, Governance Accounting and Organizational Management Accounting Education and Careers Diverse Scientific and Economic Studies Financial Reporting and Valuation Research |
| ISSN | 1911-382X |
| Citation impact (2-yr) | 0.73 |
| h-index | 32 |
| i10-index | 102 |
| Total citations | 3,879 |
| Article processing charge | $2,630 |
| Top institutions publishing here | Wilfrid Laurier University |
| Journal website | onlinelibrary.wiley.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.
ABSTRACT This article provides a review of the accounting blockchain literature, with a focus on current trends and recommendations for future research opportunities. Our review identifies seven main areas: (i) future of blockchain technology, (ii) impact on the accounting function, (iii) auditing considerations, (iv) financial reporting for cryptoassets, (v) case studies, (vi) governance, and (vii)…
Abstract This structured literature review adopts a multimethod and multitheoretical approach to identify current knowledge about internal audit as well as related knowledge gaps. To that end, it provides an overview of post‐Sarbanes‐Oxley Act literature, organizing it under three themes: the multiple roles of internal audit, internal audit quality (IAQ), and the practice of internal…
Small and medium-sized enterprises (SMEs) represent a large and important part of developed economies. However, little is known about the extent to which SMEs use contemporary management accounting (MA) techniques such as costing systems, budgets, responsibility center reporting, and analysis for decision making. To address this gap in the literature, we conducted in-depth field interviews…
Abstract Given the recent rise in the evolution and maturity of social and environmental accounting (SEA) research and scholarship, we provide a literature review of the current trends within this area in a concise and harmonized manner for a wider audience in academia and practice. More specifically, we visit the current state of scholarly work,…
ABSTRACT Internal audit provides useful and valuable services to organizations, and academic research has established its importance in improving corporate governance. However, the body of internal audit research is still relatively small. Indeed, there are many emerging, lesser‐known topics and practitioners would like guidance. The primary focus of this paper is to make specific recommendations…
