... 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 Link to the terms of the CC BY 4.0 licence. Audit teams New technologies Literature review Audit teams play a pivotal role...

.../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...

... practices and regulations, disclosures, annual reports, and earnings management as the most frequently published topics during that period. Other scholars of accounting research focus on emerging fields, offering recommendations through literature reviews. These fields include sustainable development...

..., 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...

...), 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 In the initial phase of our systematic literature review, a thorough screening process was conducted to filter out articles based...

...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...

... research. 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 the last thirty years, there has...

...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...