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Keywords: M48
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Journal Articles
The impact of US critical audit matter disclosure on firms' credit ratings
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–25.
Published: 11 June 2026
... 23 03 2025 16 12 2025 03 05 2026 15 05 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Critical audit matters PCAOB Expanded audit report Credit rating G24 M42 M48 The Public Company Accounting Oversight...
Journal Articles
Do M&As incentivize acquirers to engage in earnings management? Evidence from an emerging economy
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 12 June 2025
... 12 07 2024 05 02 2025 13 05 2025 20 05 2025 Acquiring firm Mergers and acquisitions (M&A) Accruals earnings management (AEM) Real earnings management (REM) Propensity score matching (PSM) Emerging economy G30 G34 M41 M48 Characterized...
Journal Articles
Carbon emission trading scheme and earnings smoothness
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (2): 700–736.
Published: 13 August 2024
... only Environmental regulation Carbon emission trading scheme Earnings smoothness Cost of capital M48 M41 G32 Businesses are much more volatile than what their earnings numbers would suggest. The market hates uncertainty. Quotes by CFOs in Graham et al. (2005...
Journal Articles
Audit process ineffectiveness: evidence from audit report errors
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (1): 359–390.
Published: 18 June 2024
... Licensed re-use rights only Audit process ineffectiveness Audit quality Audit report Typographical error Workpaper preparation and review M42 M48 The process of performing a financial statement audit is critical but unobservable to external stakeholders. A proxy for audit process...
Journal Articles
Nomination committees in Australia, outcomes for influence of a powerful CEO and diversity
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024) 46 (4): 481–509.
Published: 21 July 2023
... Comply or explain M48 The nomination committee should have an important influence on board composition, and it is, therefore, significant for board effectiveness (Johnson et al., 2013 ; Vafeas, 1999). Yet, the nomination committee has received little attention compared...
Journal Articles
Managing government commissioning and philanthropic expectations: earnings management in Australian nonprofit disability service providers
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2024) 46 (2): 200–213.
Published: 26 May 2023
... for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector. Earnings management Not for profit Charities M40 M41 M48 Zhangxin (Frank) Liu can be contacted at: frank.liu@uwa.edu.au 02 05 2023 12 05 2023 12 05 2023...
Journal Articles
Book-tax conformity and the demand for auditor-provided tax services: European evidence
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2023) 45 (3): 425–457.
Published: 21 March 2023
... Publishing Limited Licensed re-use rights only Auditor-provided tax services Book-tax conformity European Union The EU Regulation (2014) Non-audit services H2 L8 M42 M48 Despite the extensive discussion of costs and benefits associated with purchasing APTS from incumbent auditors...
Journal Articles
Self-regulation versus government oversight: audit fees research
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2023) 45 (2): 340–363.
Published: 06 February 2023
... be contacted at: anna.alon@uia.no 08 12 2021 05 09 2022 15 12 2022 07 01 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Audit fees Regulation Sarbanes–Oxley act Bibliometric citation analysis M40 M41 M42 M48 H83...
