Earlycite

Research Article July 30 2026
The dual-assurance text strategy: how oil price volatility drives a two-pole narrative response in corporate communication
Xi Wu; Zicheng Pan; Ying Wu
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-03-2026-0240
View articletitled, The dual-assurance text strategy: how oil price volatility drives a two-pole narrative response in corporate communication
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Research Article July 20 2026
Can data resource information disclosure reduce the stock price crash risk? Evidence from China
Daoqin Liu; Zhibin Chen; Guanhua Huang
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-11-2025-0517
View articletitled, Can data resource information disclosure reduce the stock price crash risk? Evidence from China
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Research Article July 15 2026
The impact of organizational justice on audit professionals’ job attitudes
Eunbin Whang; Sang-Lyul Ryu
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-07-2025-0253
View articletitled, The impact of organizational justice on audit professionals’ job attitudes
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Research Article July 15 2026
Mapping institutional change in accounting education: a systematic and bibliometric review
Cecelmo Henrique Joaquim; Cristina Gaio; Inês Pinto
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-11-2025-0490
View articletitled, Mapping institutional change in accounting education: a systematic and bibliometric review
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Research Article July 14 2026
Intelligent assessment of going-concern status in listed companies: integrated application of social network analysis and machine learning
Yu Guo; Tairan Kevin Huang; ZhenQuan Shi
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-08-2025-0308
View articletitled, Intelligent assessment of going-concern status in listed companies: integrated application of social network analysis and machine learning
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Research Article July 13 2026
The impact of the predictive power of accounting information on the risk arising from information transparency deficiency
Mahdi Salehi; Aiub Ghorbani; Zohreh Hajiha
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-07-2025-0267
View articletitled, The impact of the predictive power of accounting information on the risk arising from information transparency deficiency
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Research Article July 13 2026
Does auditor−client geographic proximity influence key audit matters disclosures?
Md. Mustafizur Rahaman; Raihan Sobhan; Md. Rezaul Karim; Md. Borhan Uddin Bhuiyan
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-08-2025-0284
View articletitled, Does auditor−client geographic proximity influence key audit matters disclosures?
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Research Article July 10 2026
Top management team incentive similarity and underinvestment
Anting Li; Yong Ye; Lin Xiao
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-10-2025-0420
View articletitled, Top management team incentive similarity and underinvestment
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Literature Review July 8 2026
Common institutional ownership: a systematic literature review and bibliometric analysis
Maryam Farooq; Shamsun Nahar; Gurmeet Singh Bhabra; Fang Hu
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-10-2025-0404
View articletitled, Common institutional ownership: a systematic literature review and bibliometric analysis
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Research Article July 1 2026
Who audits the auditor: how disclosing the engagement quality reviewer signals earnings quality to investors?
Zihao Liu; Huaping Wu; Yinwei Huang
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-09-2025-0344
View articletitled, Who audits the auditor: how disclosing the engagement quality reviewer signals earnings quality to investors?
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Research Article June 17 2026
The preparedness of “first wave” companies to the European corporate sustainability reporting directive (CSRD)
Cecília Carmo; Fábia Rodrigues
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-10-2025-0412
View articletitled, The preparedness of “first wave” companies to the European corporate sustainability reporting directive (CSRD)
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Research Article June 16 2026
The inverse U-shaped relationship between board size and investment efficiency: international evidence
Khairul Anuar Kamarudin; Wan Adibah Wan Ismail; Mohd Ariff Kasim; Siti Rosmaini Mohd Hanafi
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-01-2025-0032
View articletitled, The inverse U-shaped relationship between board size and investment efficiency: international evidence
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Research Article June 16 2026
The role of gender diversity on corporate boards and audit committees in shaping tax avoidance behaviour
Sumon Kumar Das; Mohammed Mehadi Masud Mazumder
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-03-2025-0103
View articletitled, The role of gender diversity on corporate boards and audit committees in shaping tax avoidance behaviour
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Research Article June 15 2026
When CEO gender defies expectations: investor verification of the legitimacy of a female CEO
Deni Cikurel; Kirsten Fanning; Bright Hong
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-11-2025-0460
View articletitled, When CEO gender defies expectations: investor verification of the legitimacy of a female CEO
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Research Article June 3 2026
Bridging the interpretability gap: integrating explainable AI into public sector audit systems in emerging economies
Sampson Anomah
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-08-2025-0302
View articletitled, Bridging the interpretability gap: integrating explainable AI into public sector audit systems in emerging economies
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Research Article June 2 2026
Lone founders, family ownership and earnings management practices: do female directors matter?
Ali Amin; Asma Houcine
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-01-2026-0001
View articletitled, Lone founders, family ownership and earnings management practices: do female directors matter?
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Research Article May 22 2026
Financial constraints, fraud and financial statements’ readability
Mahdi Salehi; Zainab Ahmadi; Pejman Mohammadi
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-08-2024-0289
View articletitled, Financial constraints, fraud and financial statements’ readability
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Research Article May 21 2026
Accounting residual control rights, managerial entrenchment and earnings management
Guanyan Lu
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-09-2025-0351
View articletitled, Accounting residual control rights, managerial entrenchment and earnings management
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Research Article May 12 2026
Firm’s perception of economic policy uncertainty and corporate debt financing scale: evidence from China
Hu Xiong; Luling Fang; Luyao Liang; Zeman Wang
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-10-2025-0434
View articletitled, Firm’s perception of economic policy uncertainty and corporate debt financing scale: evidence from China
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Research Article May 7 2026
Leading sustainably or deceptively? CEO social capital, corporate green washing and environmental responsiveness
Jalal Khan; Mushahid Hussain Baig; Obaid Gulzar; Jin Xu; Wu Fengyun
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-08-2025-0318
View articletitled, Leading sustainably or deceptively? CEO social capital, corporate green washing and environmental responsiveness
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Research Article April 14 2026
Managerial optimistic narratives under industrial robot innovation: evidence from tone management of earnings communication conference
Jingyi Guan; Shuyang Chen; Jiazhuo Wang
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-06-2025-0228
View articletitled, Managerial optimistic narratives under industrial robot innovation: evidence from tone management of earnings communication conference
Supplementary data
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Research Article March 27 2026
Contingencies influencing the adoption of product life cycle cost analysis and its direct impact on the financial performance: an empirical investigation
Amr Mohamed Said Abdel-Halim
Accounting Research Journal (2026) https://doi.org/10.1108/ARJ-09-2025-0332
View articletitled, Contingencies influencing the adoption of product life cycle cost analysis and its direct impact on the financial performance: an empirical investigation
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Research Article September 4 2025
Insights into creating animated videos for sustainability accounting courses using Powtoon
Thuy Thanh Tran
Accounting Research Journal (2025) 38 (5-6): 676–691.
View articletitled, Insights into creating animated videos for sustainability accounting courses using Powtoon
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Research Article August 25 2025
Reduced recruitment success as a deterrent to tax aggressiveness: evidence from tax and nontax students’ job pursuit intentions
Kenny Dekoster; Isabelle Verleyen; Annelies Roggeman
Accounting Research Journal (2025) 38 (5-6): 630–645.
View articletitled, Reduced recruitment success as a deterrent to tax aggressiveness: evidence from tax and nontax students’ job pursuit intentions
Supplementary data
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Research Article August 12 2025
Expert and politically connected CEOs and earnings quality: does IFRS adoption matter?
H. M. Arif; Azlina Abdul Jalil; Mohd Zulkhairi Mustapha
Accounting Research Journal (2025) 38 (5-6): 609–629.
View articletitled, Expert and politically connected CEOs and earnings quality: does IFRS adoption matter?
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