... adopted systematic literature review methodology to achieve the study purpose and to answer the research questions. The study conducted a systematic literature review of 46 peer-reviewed articles published between 2006 and 2025. Findings The review identified common challenges in accounting education...

.../approach The methodology adopted in this study follows a systematic literature review approach previously developed and utilised in other scholarly publications, including similar reviews on the topic. Findings The conclusions of this study emphasise significant knowledge gaps and inconclusive results...

... offers actionable guidance for firms to manage ESG-related risks and improve their sustainability reporting to reduce rating discrepancies. Originality/value To the best of the authors' knowledge, this is one of the most comprehensive framework-based systematic literature reviews, a TCCM-based review...

... and detection strategies, while identifying key research gaps. Design/methodology/approach A systematic literature review (SLR) of peer-reviewed studies published between 2000 and 2025 was conducted, following PRISMA guidelines to ensure transparency and replicability. Eighteen studies met the inclusion...

... and social factors. The role of CEO psychological traits, the use of qualitative methods, and conducting a cross-border analysis are a few aspects that can be further explored. Originality/value Using a bibliometric-systematic literature review approach, the work is the first to assess the current global...

.... Originality/value This paper summarises existing research on environmental violations and identifies research gaps for future scholars to explore. Systematic literature review Environmental violations EPA Xu Chen can be contacted at: xu.chen7@students.mq.edu.au 24 06 2025 10 10...

..., methodology and practice. Design/methodology/approach A total of 92 relevant studies published on the Scopus database between 2015 and May 2025 were identified and reviewed using bibliometric analysis ( BA ) and systematic literature review ( SLR ). Findings The BA highlights that BGD–EM research...

...Robyn McCormack; Pamela Kent; Richard Kent; Young K. Ro; Lan Snell Purpose The purpose of this study is to conduct a systematic literature review of non-fungible tokens (NFTs) within the business-related disciplines of finance, marketing, management, law, economics, accounting and entrepreneurship...

... decision-making. This study addresses this gap by systematically examining literature at the intersection of ESG investing and retail investor behaviour. Design/methodology/approach We adopt a systematic literature review (SLR) methodology, screening 7,768 publications from 2004 to 2024. Detailed...

... described above (see Figure 1) has formed the basis for the systematic literature review. Based on the aim to identify key achievements and weaknesses of the accounting literature using SDT, several criteria to select works to be included in the systematic review were used (cf. Fisch and Block...

... We conducted a systematic literature review of 120 papers published between 2011 and 2024 using a hybrid methodology of bibliometric and content analyses. Findings The results indicate that research on board characteristics and tax behavior is geographically biased, focusing on Indonesia...

.... The study offers a comprehensive and up-to-date systematic literature review (SLR) of the existing studies on neurodivergent individuals (NDIs), neurodivergent individuals on corporate boards (NDOCBs) and their impact on corporate performance. We seek to synthesise and expand the present understanding...

... a framework with practical recommendations for policymakers aimed at enhancing legislative enforcement, educating on disclosure processes and establishing relevant systems and platforms. Originality/value To the best of our knowledge, this study is the first systematic literature review on modern slavery...

... disclosures and their interactions with capital markets and corporations. Design/methodology/approach We employ a systematic literature review methodology, examining 2,877 publications from 2003 to 2023, with detailed bibliometric and content analyses performed on 171 relevant studies. The review focuses...

... rights only Systematic literature review Consolidated financial statements International financial reporting standards The study offers a systematic literature review (SLR) on consolidated financial statements (CFS) from 1990 to 2024. It analyses the development of CFS literature, key...

...Peng Zhou; Yue Gai; Chaowei Wang Purpose This study conducts a systematic literature review on the determination of urban land value to offer a comprehensive understanding of the methods, datasets, themes and factors of land value. The study aims to identify research gaps and suggest directions...

.... This systematic literature review (SLR) aims to understand the emerging factors of underlying successful AIS implementation, with a specific focus on developing countries. Design/methodology/approach A total of 70 empirical studies from 2017 to 2024 were analysed using an SLR technique. Studies including...

... problems on public and private sector accounting. Design/methodology/approach This study provides a comprehensive and up-to-date systematic literature review (SLR) of past studies on social health within the accounting literature. This is done by employing a three-step SLR research design...

... insurance. Design/methodology/approach We perform a systematic literature review (SLR) using the Preferred Reporting Items for a Systematic Review of Meta-Analysis (PRISMA) guidelines to examine archival studies that investigate the determinants and consequences of D&O liability insurance. Using...

...Emmanuel A. Morrison; Douglas A. Adu; Yongsheng Guo Purpose This paper provides the latest systematic literature review (SLR) of prevailing studies on the interrelationship among executive compensation, financial performance and sustainable business practices. This SLR is done in three parts: (1...