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1-4 of 4
Keywords: Modern slavery
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2026) 48 (5): 63–82.
Published: 07 November 2025
...Ahesha Perera; Julia Yonghua Wu; Jude Edeigba; Ahsan Habib Purpose There is ongoing debate over whether the accounting profession should address social issues such as modern slavery. Some argue that accounting has a responsibility to uphold social values, while others contend...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–40.
Published: 29 July 2025
...Tianqi Yu; Jenny Jing Wang Purpose Modern slavery disclosures are essential for monitoring and eradicating slavery in global supply chains. As research in accounting on this topic is still exploratory, this study aims to provide an overview of academic trends, identify gaps, suggest future...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (5): 323–351.
Published: 01 May 2025
...Muhammad Nurul Houqe; Habib Zaman Khan Purpose This study examines the two key research question; (1) Does country-level corruption give rise to modern slavery (MS) practices and (2) Does sustainable development goals (SDGs) performance of different jurisdictions reduce MS practices? Design...
Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 19 February 2025
...Emmanuel Mamatzakis; Eric Owusu Boahen Purpose In this paper, the authors opt for an identification strategy to examine the moderating impact of the institutional environment on the association between modern slavery and financial reporting quality, as measured by classification shifting and real...
