Earlycite

Research Article September 10 2026
He who pays the piper calls the tune? Capital structure and ESG performance in emerging markets
Sady Mazzioni; Ilse Maria Beuren; Caroline Keidann Soschinski; Alan Bandeira Pinheiro
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-10-2025-0557
View articletitled, He who pays the piper calls the tune? Capital structure and ESG performance in emerging markets
Open the PDF for He who pays the piper calls the tune? Capital structure and ESG performance in emerging markets in another window
Add to Citation Manager for He who pays the piper calls the tune? Capital structure and ESG performance in emerging markets
Research Article September 7 2026
Board gender diversity and ESG performance in MENA countries: the moderating effect of culture
Hicham Sbai; Slimane Ed-Dafali; Zahra Adardour; Khaled Hussainey
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-05-2025-0264
View articletitled, Board gender diversity and ESG performance in MENA countries: the moderating effect of culture
Open the PDF for Board gender diversity and ESG performance in MENA countries: the moderating effect of culture in another window
Add to Citation Manager for Board gender diversity and ESG performance in MENA countries: the moderating effect of culture
Research Article September 1 2026
Drivers of operational audit effectiveness: chief internal audit executives’ views
Elnaz Vafaei; David John Gilchrist; Glennda Scully; Harjinder Singh; Prerana Agrawal
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-12-2024-0373
View articletitled, Drivers of operational audit effectiveness: chief internal audit executives’ views
Open the PDF for Drivers of operational audit effectiveness: chief internal audit executives’ views in another window
Add to Citation Manager for Drivers of operational audit effectiveness: chief internal audit executives’ views
Research Article August 31 2026
The impact of local government debt on leverage adjustment speed: evidence from a quasi-natural experiment of local governmental debt governance reform
Peixin Wang; Changjiang Lyu; Yige Jin
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-01-2026-0055
View articletitled, The impact of local government debt on leverage adjustment speed: evidence from a quasi-natural experiment of local governmental debt governance reform
Supplementary data
Open the PDF for The impact of local government debt on leverage adjustment speed: evidence from a quasi-natural experiment of local governmental debt governance reform in another window
Add to Citation Manager for The impact of local government debt on leverage adjustment speed: evidence from a quasi-natural experiment of local governmental debt governance reform
Research Article August 27 2026
Do auditors care about firms’ engagement in blockchain? Evidence from auditors’ responses
Jing Du; Sabri Boubaker; Riadh Manita; Ling Ye
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-01-2026-0037
View articletitled, Do auditors care about firms’ engagement in blockchain? Evidence from auditors’ responses
Open the PDF for Do auditors care about firms’ engagement in blockchain? Evidence from auditors’ responses in another window
Add to Citation Manager for Do auditors care about firms’ engagement in blockchain? Evidence from auditors’ responses
Research Article August 24 2026
Third-party assurance of sustainability reports and GHG emissions: do institutional characteristics and industry sensitivity matter?
Ammar Ali Gull; Irfan Haider Shakri; Faizul Haque; Rizwan Mushtaq
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-10-2024-0295
View articletitled, Third-party assurance of sustainability reports and GHG emissions: do institutional characteristics and industry sensitivity matter?
Open the PDF for Third-party assurance of sustainability reports and GHG emissions: do institutional characteristics and industry sensitivity matter? in another window
Add to Citation Manager for Third-party assurance of sustainability reports and GHG emissions: do institutional characteristics and industry sensitivity matter?
Literature Review August 21 2026
Does female governance constrain earnings management? A thematic literature review and future research agenda
Mohamed Hessian; Rania Sherif Hassan; Israa Omran; Dina Hatem
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-10-2025-0542
View articletitled, Does female governance constrain earnings management? A thematic literature review and future research agenda
Open the PDF for Does female governance constrain earnings management? A thematic literature review and future research agenda in another window
Add to Citation Manager for Does female governance constrain earnings management? A thematic literature review and future research agenda
Research Article August 18 2026
A systematic literature review of MSCI index classifications: trends, gaps and future directions
Xu Chen; Qinqin Xia; Duc Hong Thi Phan
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-03-2026-0186
View articletitled, A systematic literature review of MSCI index classifications: trends, gaps and future directions
Open the PDF for A systematic literature review of MSCI index classifications: trends, gaps and future directions in another window
Add to Citation Manager for A systematic literature review of MSCI index classifications: trends, gaps and future directions
Research Article August 17 2026
Investor sentiment, IFRS and market mispricing in emerging economies
Lineker Costa Passos; Marcio Machado
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-10-2025-0554
View articletitled, Investor sentiment, IFRS and market mispricing in emerging economies
Open the PDF for Investor sentiment, IFRS and market mispricing in emerging economies in another window
Add to Citation Manager for Investor sentiment, IFRS and market mispricing in emerging economies
Research Article August 14 2026
Subjective perception of economic policy uncertainty and corporate green innovation: evidence from China
Jianhui Jian; Xiangwei Zhu; Fan Yang; Yixin Zhu
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-08-2025-0411
View articletitled, Subjective perception of economic policy uncertainty and corporate green innovation: evidence from China
Open the PDF for Subjective perception of economic policy uncertainty and corporate green innovation: evidence from China in another window
Add to Citation Manager for Subjective perception of economic policy uncertainty and corporate green innovation: evidence from China
Literature Review August 3 2026
A comprehensive review of robotic process automation's impact and future directions
Leah Hall
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-12-2024-0386
View articletitled, A comprehensive review of robotic process automation's impact and future directions
Open the PDF for A comprehensive review of robotic process automation's impact and future directions in another window
Add to Citation Manager for A comprehensive review of robotic process automation's impact and future directions
Research Article July 24 2026
Digital transformation, accounting information system quality and financial performance: a resource orchestration perspective
Omid Barani; Kaveh Asiaei
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-05-2025-0269
View articletitled, Digital transformation, accounting information system quality and financial performance: a resource orchestration perspective
Open the PDF for Digital transformation, accounting information system quality and financial performance: a resource orchestration perspective in another window
Add to Citation Manager for Digital transformation, accounting information system quality and financial performance: a resource orchestration perspective
Research Article July 22 2026
Impact of self-regulation on financial markets
Rajeev R. Bhattacharya; Mahendra R. Gupta
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-09-2024-0266
View articletitled, Impact of self-regulation on financial markets
Open the PDF for Impact of self-regulation on financial markets in another window
Add to Citation Manager for Impact of self-regulation on financial markets
Research Article July 16 2026
The hidden layers: how organizational subcultures shape corporate governance disclosures
Gurmani Chadha; Monica Singhania; Shikha Gupta
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-06-2025-0297
View articletitled, The hidden layers: how organizational subcultures shape corporate governance disclosures
Open the PDF for The hidden layers: how organizational subcultures shape corporate governance disclosures in another window
Add to Citation Manager for The hidden layers: how organizational subcultures shape corporate governance disclosures
Research Article July 14 2026
Board characteristics, institutional ownership and integrated reporting of publicly traded companies in a developing region
Peter Nderitu Githaiga
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-10-2024-0308
View articletitled, Board characteristics, institutional ownership and integrated reporting of publicly traded companies in a developing region
Open the PDF for Board characteristics, institutional ownership and integrated reporting of publicly traded companies in a developing region in another window
Add to Citation Manager for Board characteristics, institutional ownership and integrated reporting of publicly traded companies in a developing region
Research Article July 13 2026
Corporate board diligence across the corporate life cycle: institutional contexts matter
Nizar Hamza; Hany Elbardan; Ali Uyar; Abdullah S. Karaman
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-04-2025-0209
View articletitled, Corporate board diligence across the corporate life cycle: institutional contexts matter
Open the PDF for Corporate board diligence across the corporate life cycle: institutional contexts matter in another window
Add to Citation Manager for Corporate board diligence across the corporate life cycle: institutional contexts matter
Research Article July 7 2026
The effects of CEO gender and business strategy on investment willingness
Leon Chan; Yushi Tian; Aner Zhou
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-01-2025-0043
View articletitled, The effects of CEO gender and business strategy on investment willingness
Open the PDF for The effects of CEO gender and business strategy on investment willingness in another window
Add to Citation Manager for The effects of CEO gender and business strategy on investment willingness
Literature Review July 7 2026
Sustainability accounting research at the crossroads: an integrative review of tensions, dark side consequences and pathways toward SDGs alignment
Cletus Agyenim-Boateng; Sulemana Iddrisu
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-11-2025-0610
View articletitled, Sustainability accounting research at the crossroads: an integrative review of tensions, dark side consequences and pathways toward SDGs alignment
Open the PDF for Sustainability accounting research at the crossroads: an integrative review of tensions, dark side consequences and pathways toward SDGs alignment in another window
Add to Citation Manager for Sustainability accounting research at the crossroads: an integrative review of tensions, dark side consequences and pathways toward SDGs alignment
Literature Review July 7 2026
Opportunities and challenges of blended delivery in accounting: a systematic literature review
Chandra Sharma Poudyal; Fumie Yokoi; Elizabeth Dalzell
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-09-2025-0479
View articletitled, Opportunities and challenges of blended delivery in accounting: a systematic literature review
Open the PDF for Opportunities and challenges of blended delivery in accounting: a systematic literature review in another window
Add to Citation Manager for Opportunities and challenges of blended delivery in accounting: a systematic literature review
Research Article July 6 2026
Green lending and corporate leverage manipulation: evidence from China's green credit guidelines
Feng Cao; Linfeng Li; Xueyan Zhang; Ziru Lian
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-11-2025-0596
View articletitled, Green lending and corporate leverage manipulation: evidence from China's green credit guidelines
Supplementary data
Open the PDF for Green lending and corporate leverage manipulation: evidence from China's green credit guidelines in another window
Add to Citation Manager for Green lending and corporate leverage manipulation: evidence from China's green credit guidelines
Research Article July 6 2026
Do corporate site visits impact insider trading?
Meiqi Wang; Zhangxin (Frank) Liu; Yifan Zhong; Tianze Li
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-01-2026-0060
View articletitled, Do corporate site visits impact insider trading?
Open the PDF for Do corporate site visits impact insider trading? in another window
Add to Citation Manager for Do corporate site visits impact insider trading?
Research Article July 2 2026
Judicial independence and corporate government subsidy: evidence from provincial court centralization
Hao Tu; Shenggang Yang; Ao Shu; Minyi Dong
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-11-2025-0602
View articletitled, Judicial independence and corporate government subsidy: evidence from provincial court centralization
Open the PDF for Judicial independence and corporate government subsidy: evidence from provincial court centralization in another window
Add to Citation Manager for Judicial independence and corporate government subsidy: evidence from provincial court centralization
Research Article July 1 2026
Audit in the digital age: the strategic role of auditor IT expertise in achieving internal control success in Chinese firms
Emad Noureldeen; Karim Mahran; Tarek Abdelfattah; Ahmed A. Elamer
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-01-2025-0038
View articletitled, Audit in the digital age: the strategic role of auditor IT expertise in achieving internal control success in Chinese firms
Open the PDF for Audit in the digital age: the strategic role of auditor IT expertise in achieving internal control success in Chinese firms in another window
Add to Citation Manager for Audit in the digital age: the strategic role of auditor IT expertise in achieving internal control success in Chinese firms
Research Article July 1 2026
Disciplining or distorting? The impact of analysts' in-house networks on earnings management strategies
Tianqi Jiang; Shingo Goto; Bingxuan Lin; Zhao Wang
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-09-2025-0457
View articletitled, Disciplining or distorting? The impact of analysts' in-house networks on earnings management strategies
Open the PDF for Disciplining or distorting? The impact of analysts' in-house networks on earnings management strategies in another window
Add to Citation Manager for Disciplining or distorting? The impact of analysts' in-house networks on earnings management strategies
Research Article June 25 2026
Good intentions, costly outcomes: The unintended effects of board reforms on earnings management
Abongeh A. Tunyi; Michael Machokoto
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-10-2025-0572
View articletitled, Good intentions, costly outcomes: The unintended effects of board reforms on earnings management
Open the PDF for Good intentions, costly outcomes: The unintended effects of board reforms on earnings management in another window
Add to Citation Manager for Good intentions, costly outcomes: The unintended effects of board reforms on earnings management
Research Article June 23 2026
Board co-option and its ecological costs: evidence of increased biodiversity risk
Saadia Irfan; Hafiz Al Asad Bin Hoque; Arman Eshraghi
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-01-2026-0003
View articletitled, Board co-option and its ecological costs: evidence of increased biodiversity risk
Open the PDF for Board co-option and its ecological costs: evidence of increased biodiversity risk in another window
Add to Citation Manager for Board co-option and its ecological costs: evidence of increased biodiversity risk
Literature Review June 22 2026
Sustainability assurance – a review and research agenda
Yuxia Wang; Cao Wei; Rui Xue; Jinna Zhang
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-03-2026-0141
View articletitled, Sustainability assurance – a review and research agenda
Open the PDF for Sustainability assurance – a review and research agenda in another window
Add to Citation Manager for Sustainability assurance – a review and research agenda
Research Article June 11 2026
The impact of US critical audit matter disclosure on firms' credit ratings
Mohamed Elsayed; ATM Enayet Karim
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-03-2025-0151
View articletitled, The impact of US critical audit matter disclosure on firms' credit ratings
Open the PDF for The impact of US critical audit matter disclosure on firms' credit ratings in another window
Add to Citation Manager for The impact of US critical audit matter disclosure on firms' credit ratings
Research Article June 9 2026
Compliance by large shareholders and forced share reductions
Qingyang Zhao; Sabri Boubaker; Xuejiao Zhang; Wanfu Li
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-03-2025-0118
View articletitled, Compliance by large shareholders and forced share reductions
Open the PDF for Compliance by large shareholders and forced share reductions in another window
Add to Citation Manager for Compliance by large shareholders and forced share reductions
Research Article June 4 2026
From campus to boardroom: how alumni networks impact corporate greenwashing
Hongjun Zeng; Hafiz Al Asad Bin Hoque; Mohammad Zoynul Abedin; Shenglin Ma
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-02-2026-0111
View articletitled, From campus to boardroom: how alumni networks impact corporate greenwashing
Supplementary data
Open the PDF for From campus to boardroom: how alumni networks impact corporate greenwashing in another window
Add to Citation Manager for From campus to boardroom: how alumni networks impact corporate greenwashing
Research Article June 4 2026
Carpe diem as danger nearby: how does individuals’ spending change in response to the COVID-19 pandemic risk?
Rong Liu; Yongjie zhang; Xu Feng; Yahui An
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-10-2025-0520
View articletitled, Carpe diem as danger nearby: how does individuals’ spending change in response to the COVID-19 pandemic risk?
Open the PDF for Carpe diem as danger nearby: how does individuals’ spending change in response to the COVID-19 pandemic risk? in another window
Add to Citation Manager for Carpe diem as danger nearby: how does individuals’ spending change in response to the COVID-19 pandemic risk?
Literature Review June 2 2026
The puzzle of environmental, social and governance (ESG) rating disagreement: trends, gaps and the road ahead
Dharmendra Singh; Garima Malik; Moez Ben Yedder
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-07-2025-0364
View articletitled, The puzzle of environmental, social and governance (ESG) rating disagreement: trends, gaps and the road ahead
Open the PDF for The puzzle of environmental, social and governance (ESG) rating disagreement: trends, gaps and the road ahead in another window
Add to Citation Manager for The puzzle of environmental, social and governance (ESG) rating disagreement: trends, gaps and the road ahead
Research Article June 2 2026
Tax revenue pressure and taxpaying credit ratings
Yunxia Bai; Yu Cai; Lili Dai; Yewei Wu
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-08-2025-0412
View articletitled, Tax revenue pressure and taxpaying credit ratings
Supplementary data
Open the PDF for Tax revenue pressure and taxpaying credit ratings in another window
Add to Citation Manager for Tax revenue pressure and taxpaying credit ratings
Research Article June 1 2026
Digital disclosure complexity and tax aggressiveness: insights from US XBRL filings
Amir Allam; Mahmoud Elmarzouky; Tantawy Moussa; Amira Hawas; A.T.M. Enayet Karim
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-05-2025-0227
View articletitled, Digital disclosure complexity and tax aggressiveness: insights from US XBRL filings
Open the PDF for Digital disclosure complexity and tax aggressiveness: insights from US XBRL filings in another window
Add to Citation Manager for Digital disclosure complexity and tax aggressiveness: insights from US XBRL filings
Research Article May 27 2026
Lean means less: operational leanness and audit fees in US firms
Abongeh A. Tunyi; Saadia Irfan; Giulia Fantini
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-10-2025-0514
View articletitled, Lean means less: operational leanness and audit fees in US firms
Open the PDF for Lean means less: operational leanness and audit fees in US firms in another window
Add to Citation Manager for Lean means less: operational leanness and audit fees in US firms
Research Article May 21 2026
Financial services agreements, controlling shareholders' fund management and stock price crash risk
Jun Hu; Qi Fang; Liya Hou; Daifei (Troy) Yao
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-06-2025-0316
View articletitled, Financial services agreements, controlling shareholders' fund management and stock price crash risk
Open the PDF for Financial services agreements, controlling shareholders' fund management and stock price crash risk in another window
Add to Citation Manager for Financial services agreements, controlling shareholders' fund management and stock price crash risk
Research Article May 15 2026
Do investors discipline cost stickiness: evidence from Chinese interactive disclosure platforms
Shijun Guo; Jennifer Z. Sun; Ashley Ding
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-12-2025-0711
View articletitled, Do investors discipline cost stickiness: evidence from Chinese interactive disclosure platforms
Open the PDF for Do investors discipline cost stickiness: evidence from Chinese interactive disclosure platforms in another window
Add to Citation Manager for Do investors discipline cost stickiness: evidence from Chinese interactive disclosure platforms
Literature Review May 14 2026
Charity fraud in focus: a systematic analysis of typologies, drivers and countermeasures
Rasha Kassem
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-05-2025-0268
View articletitled, Charity fraud in focus: a systematic analysis of typologies, drivers and countermeasures
Open the PDF for Charity fraud in focus: a systematic analysis of typologies, drivers and countermeasures in another window
Add to Citation Manager for Charity fraud in focus: a systematic analysis of typologies, drivers and countermeasures
Research Article May 12 2026
The value of ex ante auditor disclosure: evidence from China
Wenjun Liu; Ran Zhang; June Cao
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-10-2025-0581
View articletitled, The value of <em>ex ante</em> auditor disclosure: evidence from China
Open the PDF for The value of <em>ex ante</em> auditor disclosure: evidence from China in another window
Add to Citation Manager for The value of <em>ex ante</em> auditor disclosure: evidence from China
Research Article May 7 2026
Looking too far: macro attention and analyst forecast bias
Yumeng Zhang; Xiong Xiong; Qingchong Chen
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-11-2025-0647
View articletitled, Looking too far: macro attention and analyst forecast bias
Open the PDF for Looking too far: macro attention and analyst forecast bias in another window
Add to Citation Manager for Looking too far: macro attention and analyst forecast bias
Research Article April 28 2026
Product regulation decentralization and corporate social responsibility
Senlin Miao; Qunwei Wang; Changbo Wang; Fenghua Wen
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-10-2025-0560
View articletitled, Product regulation decentralization and corporate social responsibility
Open the PDF for Product regulation decentralization and corporate social responsibility in another window
Add to Citation Manager for Product regulation decentralization and corporate social responsibility
Research Article April 28 2026
Regional cultural tightness and corporate social responsibility: evidence from China
Shangkun Liang; Wei Sun; Xuanying Yu; Wenting Zhang
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-07-2025-0387
View articletitled, Regional cultural tightness and corporate social responsibility: evidence from China
Open the PDF for Regional cultural tightness and corporate social responsibility: evidence from China in another window
Add to Citation Manager for Regional cultural tightness and corporate social responsibility: evidence from China
Research Article April 7 2026
The information linkages across countries around tariff imposition announcements during the second Trump administration
Zijun Ding; Wenxue Wang
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-10-2025-0536
View articletitled, The information linkages across countries around tariff imposition announcements during the second Trump administration
Open the PDF for The information linkages across countries around tariff imposition announcements during the second Trump administration in another window
Add to Citation Manager for The information linkages across countries around tariff imposition announcements during the second Trump administration
Literature Review April 3 2026
Decoding the interlinkage between CEO compensation and ESG dimensions: a review and future research agenda
Chetna Rath
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-09-2025-0476
View articletitled, Decoding the interlinkage between CEO compensation and ESG dimensions: a review and future research agenda
Supplementary data
Open the PDF for Decoding the interlinkage between CEO compensation and ESG dimensions: a review and future research agenda in another window
Add to Citation Manager for Decoding the interlinkage between CEO compensation and ESG dimensions: a review and future research agenda
Research Article April 2 2026
Constraints on earnings management: the moderating roles of CEO narcissism and audit quality in emerging economy
Israfil Bangash; Muhammad Sualeh Khattak; Muhammad Tufail; Muhammad Anwar
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-11-2024-0338
View articletitled, Constraints on earnings management: the moderating roles of CEO narcissism and audit quality in emerging economy
Open the PDF for Constraints on earnings management: the moderating roles of CEO narcissism and audit quality in emerging economy in another window
Add to Citation Manager for Constraints on earnings management: the moderating roles of CEO narcissism and audit quality in emerging economy
Research Article March 30 2026
Militaristic management and investment decision: an analysis of risk preference
Fajar Kristanto Gautama Putra; Iman Harymawan; John Nowland; Mohammad Nasih; Nabilah Az-Zahra Zhafira
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-11-2024-0333
View articletitled, Militaristic management and investment decision: an analysis of risk preference
Open the PDF for Militaristic management and investment decision: an analysis of risk preference in another window
Add to Citation Manager for Militaristic management and investment decision: an analysis of risk preference
Literature Review March 24 2026
Changing priorities in financial archival research: Evidence from three decades of accounting publications
Albert Tsang; Huijuan Cao; Chengyun Liu; Zihua Liu
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-02-2025-0065
View articletitled, Changing priorities in financial archival research: Evidence from three decades of accounting publications
Open the PDF for Changing priorities in financial archival research: Evidence from three decades of accounting publications in another window
Add to Citation Manager for Changing priorities in financial archival research: Evidence from three decades of accounting publications
Research Article March 24 2026
Data-driven tax governance: the digital RMB and corporate tax avoidance
Huixiang Zeng; Yufei Tang; Wang Gong; Shihui Li
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-04-2025-0223
View articletitled, Data-driven tax governance: the digital RMB and corporate tax avoidance
Open the PDF for Data-driven tax governance: the digital RMB and corporate tax avoidance in another window
Add to Citation Manager for Data-driven tax governance: the digital RMB and corporate tax avoidance
Research Article March 20 2026
Executive compensation clawbacks and corporate climate engagement
Abdul Ghafoor; Yasar Bayraktar; Ammar Ali Gull; Mirzet Šeho
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-02-2025-0053
View articletitled, Executive compensation clawbacks and corporate climate engagement
Open the PDF for Executive compensation clawbacks and corporate climate engagement in another window
Add to Citation Manager for Executive compensation clawbacks and corporate climate engagement
Research Article March 20 2026
Effect of recapitalization obligation regulation on earnings management: post-COVID-19 pandemic evidence from Italy
Lorenzo Coronella; Alessandro Mechelli; Riccardo Cimini; Monomita Nandy
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-02-2025-0109
View articletitled, Effect of recapitalization obligation regulation on earnings management: post-COVID-19 pandemic evidence from Italy
Open the PDF for Effect of recapitalization obligation regulation on earnings management: post-COVID-19 pandemic evidence from Italy in another window
Add to Citation Manager for Effect of recapitalization obligation regulation on earnings management: post-COVID-19 pandemic evidence from Italy
Page 1 of 4