Descriptive information
| Panel A: Papers included in the literature review by journals | ||
|---|---|---|
| Journal | N | % |
| Auditing: A Journal of Practice and Theory | 14 | 21.88 |
| Accounting Horizons | 8 | 12.50 |
| The Accounting Review | 8 | 12.50 |
| Critical Perspectives on Accounting | 6 | 9.38 |
| Contemporary Accounting Research | 5 | 7.81 |
| Journal of Accounting and Public Policy | 5 | 7.81 |
| Journal of Accounting and Economics | 4 | 6.25 |
| Journal of Accounting Research | 3 | 4.69 |
| Review of Accounting Studies | 3 | 4.69 |
| Journal of Business, Finance and Accounting | 2 | 3.13 |
| Accounting and Business Research | 1 | 1.56 |
| Accounting, Auditing and Accountability Journal | 1 | 1.56 |
| Accounting, Organizations and Society | 1 | 1.56 |
| Behavioral Research in Accounting | 1 | 1.56 |
| International Journal of Accounting | 1 | 1.56 |
| Journal of Accounting, Auditing and Finance | 1 | 1.56 |
| TOTAL | 64 | 100 |
| Panel A: Papers included in the literature review by journals | ||
|---|---|---|
| Journal | N | % |
| 14 | 21.88 | |
| 8 | 12.50 | |
| 8 | 12.50 | |
| 6 | 9.38 | |
| 5 | 7.81 | |
| 5 | 7.81 | |
| 4 | 6.25 | |
| 3 | 4.69 | |
| 3 | 4.69 | |
| 2 | 3.13 | |
| 1 | 1.56 | |
| 1 | 1.56 | |
| 1 | 1.56 | |
| 1 | 1.56 | |
| 1 | 1.56 | |
| 1 | 1.56 | |
| TOTAL | 64 | 100 |
| Panel B: Papers included in the literature review by year | ||
|---|---|---|
| Year | N. | % |
| 2001 | 2 | 3.13 |
| 2003 | 1 | 1.55 |
| 2004 | 5 | 7.81 |
| 2005 | 6 | 9.38 |
| 2007 | 3 | 4.69 |
| 2008 | 2 | 3.13 |
| 2009 | 2 | 3.13 |
| 2010 | 3 | 4.69 |
| 2011 | 3 | 4.69 |
| 2012 | 4 | 6.24 |
| 2013 | 6 | 9.38 |
| 2014 | 2 | 3.13 |
| 2015 | 2 | 3.13 |
| 2016 | 3 | 4.69 |
| 2017 | 4 | 6.24 |
| 2018 | 3 | 4.69 |
| 2019 | 4 | 6.24 |
| 2020 | 9 | 14.06 |
| TOTAL | 64 | 100 |
| Panel B: Papers included in the literature review by year | ||
|---|---|---|
| Year | N. | % |
| 2001 | 2 | 3.13 |
| 2003 | 1 | 1.55 |
| 2004 | 5 | 7.81 |
| 2005 | 6 | 9.38 |
| 2007 | 3 | 4.69 |
| 2008 | 2 | 3.13 |
| 2009 | 2 | 3.13 |
| 2010 | 3 | 4.69 |
| 2011 | 3 | 4.69 |
| 2012 | 4 | 6.24 |
| 2013 | 6 | 9.38 |
| 2014 | 2 | 3.13 |
| 2015 | 2 | 3.13 |
| 2016 | 3 | 4.69 |
| 2017 | 4 | 6.24 |
| 2018 | 3 | 4.69 |
| 2019 | 4 | 6.24 |
| 2020 | 9 | 14.06 |
| TOTAL | 64 | 100 |
Source(s): Table by authors