.../methodology/approach We employ a systematic literature review. The final corpus comprises 120 academic papers published in accounting, finance, economics and management journals ranked in the Academic Journal Guide (AJG) from 2021 to 2024. From this, we identify five thematic clusters and critically...

... Licensed re-use rights only Accounting Literature review Research sentiment ESG Research Development Fund RDF-23-01-130 National Natural Science Foundation of China 72302016 http://dx.doi.org/10.13039/501100001809 National Natural Science Foundation of China 72572016...

..., and firms may benefit from a consolidated synthesis of evidence on IM , enhancing understanding of opportunistic disclosures and their implications for transparency and credibility. Originality/value This study extends prior literature reviews by covering a broader scope of techniques, reporting...

...). Therefore, this article aims to thoroughly analyse the literature investigating how national culture influences NFR to identify the main themes dealing with this relationship and areas for further investigation. To achieve this aim, we conducted a systematic literature review – SLR (Tranfield et al...

... directions, synthesizing roles, determinants and application of managerial tone while proposing future research areas. Design/methodology/approach A structured literature review (SLR) is employed, using an analytical framework with 8 classification criteria to evaluate 163 studies from the past 15 years...

... of study. Design/methodology/approach The literature review identifies impression and earnings management as two possible forms of misrepresentation. For the former, we present the specific reporting choices available to mislead the interpretation of the firm’s performance; for the latter, we discuss...

... commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode Literature review Materiality Sustainability Materiality determinants Materiality...

...Henri Hussinki; Tatiana King; John Dumay; Erik Steinhöfel Purpose In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper. We also discuss the intervening developments...

...Domenico Campa; Alberto Quagli; Paola Ramassa Purpose This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud. Design/methodology/approach This literature review includes both qualitative and quantitative studies...

... the complex challenges associated with EM. 28 10 2022 24 06 2023 05 09 2023 15 09 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Thematic analysis Bibliometric analysis Literature review Earnings management Over...

...Stewart Jones Purpose This study updates the literature review of Jones (1987) published in this journal. The study pays particular attention to two important themes that have shaped the field over the past 35 years: (1) the development of a range of innovative new statistical learning methods...

... expectations. There is also room for further research regarding the effects of RPI on cooperation, its consequences for learning, how it affects budgeting decisions and its implications for risk taking. Originality/value This paper presents the first literature review in the field of RPI. It provides...

... Xinning Xiaob a The University of Melbourne, Australia b Monash University, Australia T ARTICLE INFO Keywords: Accounting misconduct Financial misconduct Fraud Literature review Whistleblowing Whistleblowing retaliation ABSTRACT Whistleblowers have been credited for uncovering nancial scandals...