... 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...

... to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . National culture Non-financial reporting Literature review Mandatory reporting Voluntary reporting Cross-cultural differences In recent years, the demand for non...

... 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...

... of the academic literature based on the guideline outlined in Kitchenham et al. (2009) . Specifically, we use the following search query: In the initial phase of our systematic literature review, a thorough screening process was conducted to filter out articles based on predefined inclusion...

...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...

... offers an objective and systematic approach to a literature review by employing quantitative measures like citation counts and co-citation analysis (Leung et al., 2017). By employing quantitative methods, this analysis sheds light on written communications and evaluates the nature...

...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...