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Issue
2 January - Volume 47, Issue 1, Pages 1 - 243
18 March - Volume 47, Issue 2, Pages 245 - 494
18 June - Volume 47, Issue 3, Pages 497 - 705
5 November - Volume 47, Issue 4, Pages 709 - 908
15 December - Volume 47, Issue 5, Pages 1 - 733
Volume 47, Issue 4
5 November 2025
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ISSN
0737-4607
EISSN
2452-1469
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Supervisor-subordinate communication in the audit environment: a review and synthesis of contextual factors affecting subordinate behavior
Devon Jefferson
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Greenwashing and sustainability assurance: a review and call for future research
Clinton Free
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Stewart Jones
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Marie-Soleil Tremblay
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Income-shifting arrangements of US multinational corporations and future stock price crash risk
Grant Richardson
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Grantley Taylor
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Mostafa Hasan
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Over half a decade into the adoption of IFRS 9: a systematic literature review
Isaac S. Awuye
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Daniel Taylor
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Competitive pressure from peers, firm sizes and firms' risk-taking behaviours: machine learning evidence
Jinfang Tian
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Xiaofan Meng
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Lee Li
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Wei Cao
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Rui Xue
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Identifying classification shifting using Bayesian latent method: international evidence of the impact of legal environment and culture
Emmanuel Mamatzakis
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Mike Tsionas
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The power of good corporate governance in activating the impact of internal information quality on tax savings
Arfah Habib Saragih
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Life in the fast lane: sophistication among individual investors
Gary Chen
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Darren Roulstone
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Jie Zhou
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Lean means less: operational leanness and audit fees in US firms
From informative to insightful: redefining the measurement of integrated reporting quality
Financial services agreements, controlling shareholders' fund management and stock price crash risk
Do investors discipline cost stickiness: evidence from Chinese interactive disclosure platforms
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