Earlycite
Literature Review March 18 2026
A systematic literature review of US environmental violation studies
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-06-2025-0321
Research Article March 10 2026
Beyond agency costs: executive perks as incentives for informative MD&A tone in China
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-08-2025-0394
Literature Review March 10 2026
Boardroom gender diversity and earnings management: bibliometric and systematic analyses to shape the future research, practice and policy
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-11-2024-0329
Research Article March 4 2026
A stitch in time saves nine: Does cybersecurity legislation decrease debt default risk?
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-06-2025-0311
Research Article February 24 2026
When climate commitment fades: exit from the Paris agreement and financial reporting quality
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-08-2025-0398
Research Article February 23 2026
Non-GAAP earnings disclosure quality and overvalued equity
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-06-2024-0124
Research Article February 17 2026
Real effect of the US Green New Deal
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-08-2025-0435
Research Article February 12 2026
Asymmetric transmission of US treasury volatility: the evolving role of Hong Kong and risks to China's sovereign bond market
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-11-2025-0599
Research Article February 12 2026
Expanded audit report and the value relevance of goodwill impairment
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-01-2025-0041
Research Article February 10 2026
Repaying the trust: social trust and the readability of form 10-K reports
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-12-2024-0379
Research Article February 9 2026
ESG risk, political ideology and the syndicated lending relationship
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-01-2025-0009
Literature Review February 5 2026
Disaggregating the impacts of ESG: a perspective through the European sustainability reporting standards
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-09-2025-0487
Literature Review February 3 2026
NFTs in business: cross-disciplinary insights from a systematic and thematic review
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-06-2025-0294
Research Article January 6 2026
FinTech development and sustainability development: a natural experiment in China
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-08-2025-0450
Viewpoint January 6 2026
Streams of accounting thought and capital-income theory
Journal of Accounting Literature (2026) https://doi.org/10.1108/JAL-08-2025-0393
Research Article December 22 2025
Evaluating corporate social responsibility performance: social norms versus market norms
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-05-2024-0098
Research Article November 24 2025
Smart supply chains and corporate climate reputation risk: insights from climate news in China
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-02-2025-0063
Research Article November 21 2025
Audit in uncertain times: geopolitical risk and audit outcomes
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-10-2024-0274
Research Article November 21 2025
Unleashing upstream potential: how banks’ downstream lending experience improve upstream borrowers’ performance?
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-07-2025-0363
Research Article November 21 2025
Consumption and portfolio choice with time-inconsistent preferences
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-11-2024-0351
Literature Review November 19 2025
ESG investment among retail investors: a systematic literature review and future research agenda
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-06-2025-0288
Research Article November 18 2025
Navigating labor costs: minimum wage policies and corporate social responsibility performance
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-02-2025-0061
Research Article November 17 2025
Investor overconfidence and stock price crash risk
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-02-2025-0074
Research Article November 10 2025
Beyond profits: exploring the role of religion in shaping financial decision-making on global dividend policies
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-05-2025-0267
Research Article November 7 2025
Cost stickiness in the digital age: unveiling the influence of corporate digital transformation and top managers’ characteristics
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-12-2023-0231
Research Article November 4 2025
ESG assurance and cash holdings: evidence from 18 countries in Africa
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-06-2025-0281
Research Article October 30 2025
Environmental controversies and audit pricing: the impact of environmental performance, temporal orientation and stakeholder-oriented corporate governance
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-09-2024-0245
Research Article October 28 2025
Institutional ownership and waste management: international evidence
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-11-2024-0335
Research Article October 28 2025
What is the source and motivation of professional inquiries?
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-10-2024-0313
Research Article October 28 2025
Disclosure of environmental management strategies practices and corporate performance: does green governance structure matter?
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-02-2025-0075
Research Article October 27 2025
The complementarity of public enforcement mechanisms: evidence from random audit inspections and IPO reviews
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-11-2024-0344
Research Article October 21 2025
Incentive of tax policy and labour upgrade: evidence from the value-added tax refund reform in China
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-11-2024-0337
Research Article October 17 2025
Gender quotas and accounting conservatism: evidence from California Senate Bill 826
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-11-2024-0353
Research Article October 16 2025
Unintended societal outcome of investor protection: independent director liability and greenwashing
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-06-2025-0310
Research Article September 30 2025
The dark side of integrity: a case of risk-taking
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-05-2025-0234
Research Article September 25 2025
Industry tournament incentives and auditors' professional judgment
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-08-2024-0224
Research Article September 24 2025
The impact of board gender diversity on narrative disclosure tone—evidence from critical mass theory
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-03-2024-0054
Research Article September 24 2025
Sustainability champions: the transformative role of internal auditors in ESG assurance – a systematic review and future directions
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-09-2024-0255
Research Article September 19 2025
China’s green bond evolution: addressing financial constraints for sustainable development
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-02-2025-0112
Literature Review September 19 2025
Assessing board attributes in shaping corporate tax behavior: a bibliometric analysis and implications for future research
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-07-2024-0148
Research Article September 18 2025
IPO regulation and the quality of listed firms: evidence from on-site inspections in China
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-10-2024-0276
Research Article September 10 2025
Financial reporting implications for adopting two-tier accounting standards: International Financial Reporting Standards (IFRS) and IFRS for small- and medium-sized enterprises
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-01-2025-0044
Research Article September 9 2025
An empirical analysis of waste management practices in French family firms
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-03-2025-0140
Research Article September 9 2025
Time-honored brand culture and corporate green innovation
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-03-2025-0116
Research Article September 9 2025
Digital transformation and the three main types of business activities: a holistic view under the smart machine theory
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-03-2025-0152
Research Article September 9 2025
The facade of accountability: symbolic assurance and earnings management
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-04-2025-0188
Literature Review September 8 2025
Profiling article retractions in accounting and finance research
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-10-2024-0287
Research Article September 8 2025
An innovative performance assessment approach of ESG-(environment, social and governance) related risk management
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-12-2024-0392
Research Article September 8 2025
Bad news has wings: how industry and geographic peers’ financial misconduct influence stock price crash risk
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-06-2024-0122
Research Article September 5 2025
Code, control and cybersecurity: how board IT expertise shapes corporate risk management
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-06-2025-0320
