Earlycite
Research Article September 5 2025
The effect of skilled versus nonskilled community service on auditor behavior
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-10-2024-0309
Research Article August 22 2025
Critical success factors of online accounting education
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-03-2025-0165
Research Article August 22 2025
Governance in action: How board characteristics mitigate cash flows classification shifting? The moderating role of financial constraints
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-03-2025-0147
Literature Review August 18 2025
The use of managerial tone in corporate disclosure: a literature review in accounting and finance
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-07-2024-0150
Literature Review August 18 2025
Neurodiversity, corporate boards and corporate performance: a systematic review, evidence-based recommendations and future research agenda
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-02-2025-0089
Research Article August 18 2025
From founders to heirs: the impact of family ownership on SEC comment letters
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-06-2024-0111
Literature Review August 15 2025
Exploring accounting conservatism: a comprehensive review and current landscape
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-08-2024-0203
Research Article August 14 2025
High-profile leadership: celebrity CEOs and corporate cash reserves
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-09-2024-0238
Research Article August 14 2025
Investor sentiment from images: a few-shot learning investigation
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-04-2025-0199
Research Article August 14 2025
The impact of COVID-19 disclosures on information asymmetry: evidence from the UK
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-09-2023-0172
Research Article August 12 2025
Does the U.S. reciprocal tariff announcement trigger financial contagion?
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-04-2025-0198
Research Article August 12 2025
Open government data and corporate labor demand: evidence from China
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-12-2024-0388
Research Article August 12 2025
The impact of structural holes on financial resilience: evidence from China
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-11-2024-0323
Research Article July 29 2025
A systematic literature review on modern slavery disclosure
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-02-2025-0071
Literature Review July 3 2025
Green intellectual capital: the Holy Grail? A review and research agenda
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-08-2024-0193
Research Article July 1 2025
Data bias, algorithmic discrimination and the fairness issues of individual credit accessibility
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-11-2024-0322
Research Article June 27 2025
Robot adoption and bank loan pricing: evidence from China
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-06-2024-0117
Research Article June 23 2025
Does big data development empower ESG performance of enterprises? Evidence from China
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-06-2024-0125
Research Article June 20 2025
Weaving technology with culture: revealing the impact of collectivism on digitalization
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-08-2024-0201
Research Article June 19 2025
Digital economy development and enterprise carbon reduction: evidence from China
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-11-2024-0336
Research Article June 18 2025
Dynamic linkages between crude oil, climate policy uncertainty, and agricultural commodities in China: perspective from structural SBTVAR and VIRF analysis
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-04-2025-0205
Research Article June 12 2025
Do M&As incentivize acquirers to engage in earnings management? Evidence from an emerging economy
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-07-2024-0160
Research Article June 11 2025
Are natural disasters and accounting fraud related? Evidence from the US
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-02-2025-0076
Research Article June 11 2025
Shifting outbound: the role of managerial ownership in cross-border tax strategies
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-01-2025-0012
Literature Review June 10 2025
Technology-enabled innovations in financial markets and retail investors: a systematic literature review
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-11-2024-0331
Literature Review June 10 2025
Consolidated financial statements: a systematic review of literature and future prospects
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-07-2024-0144
Research Article June 6 2025
The challenges of remote auditing: an exploratory analysis of auditors in China
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-01-2025-0040
Research Article June 4 2025
Sustainable development: trend in ownership structure and financial performance in Thailand
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-11-2024-0352
Research Article June 4 2025
Enhancing universal professionalism through stated confirmations
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-01-2025-0023
Research Article May 22 2025
Is machine learning really effective in detecting corporate fraud?
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-11-2024-0347
Research Article May 21 2025
Agency conflicts, corporate ownership and capital structure decisions of Indian firms: evidence from new governance laws
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-02-2025-0062
Research Article May 15 2025
Resource support or resource appropriation? The role of multiple large customers in firms’ innovation
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-11-2024-0348
Research Article May 12 2025
ESG reputation risk and corporate investment and financing maturity mismatch: evidence from ESG news sentiment
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-07-2024-0166
Literature Review May 9 2025
The impact of large language models on accounting and future application scenarios
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-12-2024-0357
Literature Review April 29 2025
Fintech as a catalyst for sustainable development: a bibliographic review of drivers, technologies, econometrics and regional insights
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-02-2025-0094
Research Article April 22 2025
From extraordinary to ordinary: how Moody’s acquisition made ESG mainstream in credit ratings
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-12-2024-0381
Research Article April 18 2025
Does rollover restriction of short-term loans exacerbate market instability? Evidence from a natural experiment in China
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-12-2024-0370
Research Article April 17 2025
The booster of long-termism or the tool for major shareholders’ entrenchment? Evidence from staggered boards in emerging markets
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-09-2024-0249
Research Article April 10 2025
Foreign ownership and liquidity creation in China’s banking sector
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-08-2024-0200
Literature Review April 8 2025
Rights offerings: a systematic literature review and research agenda
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-10-2024-0288
Research Article April 7 2025
CEO gender perspectives in climate and environmental governance: a systematic literature review and bibliometric analysis
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-08-2024-0223
Literature Review April 3 2025
Leveraging artificial intelligence for enhanced decision-making in finance: trends and future directions
Jairo Stefano Dote-Pardo; Marling Carolina Cordero-Díaz; Maria Teresa Espinosa Jaramillo; Javier Parra-Domínguez
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-02-2025-0100
Research Article March 21 2025
SEC reviews and earnings quality at IPO
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-09-2024-0268
Research Article March 13 2025
Corporate response to catastrophic events: an analysis of executive compensation strategies following Hurricane Katrina disasters
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-05-2024-0092
Research Article March 13 2025
Risk from shortsightedness: the effect of managerial myopia on expected default probability
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-03-2024-0040
Research Article March 11 2025
Market reaction to announcement of accounting treatment of data assets: evidence from China
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-10-2024-0290
Research Article March 11 2025
Data mining for investigating knowledge creation in the evolution and advancement of accounting entry systems research over the last century
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-08-2024-0202
Research Article March 3 2025
Navigating the ESG seascape: media sentiment toward ESG and corporate strategies
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-04-2024-0057
Research Article March 3 2025
Navigating the black box: board co-option and environmental innovation
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-05-2024-0103
Research Article February 26 2025
Resilience of Islamic and conventional equity markets in turbulent times
Journal of Accounting Literature (2025) https://doi.org/10.1108/JAL-09-2024-0233
