Descriptive information
| Panel A: papers included in the literature review by journal | ||
|---|---|---|
| Journals | No. articles | % |
| Accounting, Auditing and Accountability Journal | 24 | 26.09 |
| Accounting and Business Research | 15 | 16.30 |
| Accounting Forum | 8 | 8.70 |
| Accounting, Organizations and Society | 6 | 6.52 |
| British Accounting Review | 6 | 6.52 |
| European Accounting Review | 5 | 5.43 |
| Journal of Accounting and Public Policy | 5 | 5.43 |
| Journal of Business Finance and Accounting | 5 | 5.43 |
| Abacus | 3 | 3.26 |
| International Journal of Accounting | 3 | 3.26 |
| Contemporary Accounting Research | 2 | 2.17 |
| Financial Accountability and Management | 2 | 2.17 |
| Journal of International Accounting, Auditing and Taxation | 2 | 2.17 |
| Journal of Accounting Literature | 2 | 2.17 |
| Accounting Horizons | 1 | 1.09 |
| Critical Perspectives on Accounting | 1 | 1.09 |
| Review of Accounting Studies | 1 | 1.09 |
| The Accounting Review | 1 | 1.09 |
| Total | 92 | 100.00 |
| Panel A: papers included in the literature review by journal | ||
|---|---|---|
| Journals | No. articles | % |
| Accounting, Auditing and Accountability Journal | 24 | 26.09 |
| Accounting and Business Research | 15 | 16.30 |
| Accounting Forum | 8 | 8.70 |
| Accounting, Organizations and Society | 6 | 6.52 |
| British Accounting Review | 6 | 6.52 |
| European Accounting Review | 5 | 5.43 |
| Journal of Accounting and Public Policy | 5 | 5.43 |
| Journal of Business Finance and Accounting | 5 | 5.43 |
| Abacus | 3 | 3.26 |
| International Journal of Accounting | 3 | 3.26 |
| Contemporary Accounting Research | 2 | 2.17 |
| Financial Accountability and Management | 2 | 2.17 |
| Journal of International Accounting, Auditing and Taxation | 2 | 2.17 |
| Journal of Accounting Literature | 2 | 2.17 |
| Accounting Horizons | 1 | 1.09 |
| Critical Perspectives on Accounting | 1 | 1.09 |
| Review of Accounting Studies | 1 | 1.09 |
| The Accounting Review | 1 | 1.09 |
| Panel B: Papers included in the literature review by year | ||
|---|---|---|
| Year | No. articles | % |
| 1994 | 1 | 1.09 |
| 1999 | 1 | 1.09 |
| 2000 | 3 | 3.26 |
| 2002 | 1 | 1.09 |
| 2003 | 2 | 2.17 |
| 2004 | 1 | 1.09 |
| 2005 | 4 | 4.35 |
| 2006 | 1 | 1.09 |
| 2007 | 1 | 1.09 |
| 2009 | 2 | 2.17 |
| 2010 | 6 | 6.52 |
| 2011 | 5 | 5.43 |
| 2012 | 7 | 7.61 |
| 2013 | 1 | 1.09 |
| 2014 | 2 | 2.17 |
| 2015 | 6 | 6.52 |
| 2016 | 2 | 2.17 |
| 2017 | 9 | 9.78 |
| 2018 | 3 | 3.26 |
| 2019 | 2 | 2.17 |
| 2020 | 10 | 10.87 |
| 2021 | 2 | 2.17 |
| 2022 | 2 | 2.17 |
| 2023 | 5 | 5.43 |
| 2024 | 7 | 7.61 |
| 2025 | 6 | 6.52 |
| Total | 92 | 100.00 |
| Panel B: Papers included in the literature review by year | ||
|---|---|---|
| Year | No. articles | % |
| 1994 | 1 | 1.09 |
| 1999 | 1 | 1.09 |
| 2000 | 3 | 3.26 |
| 2002 | 1 | 1.09 |
| 2003 | 2 | 2.17 |
| 2004 | 1 | 1.09 |
| 2005 | 4 | 4.35 |
| 2006 | 1 | 1.09 |
| 2007 | 1 | 1.09 |
| 2009 | 2 | 2.17 |
| 2010 | 6 | 6.52 |
| 2011 | 5 | 5.43 |
| 2012 | 7 | 7.61 |
| 2013 | 1 | 1.09 |
| 2014 | 2 | 2.17 |
| 2015 | 6 | 6.52 |
| 2016 | 2 | 2.17 |
| 2017 | 9 | 9.78 |
| 2018 | 3 | 3.26 |
| 2019 | 2 | 2.17 |
| 2020 | 10 | 10.87 |
| 2021 | 2 | 2.17 |
| 2022 | 2 | 2.17 |
| 2023 | 5 | 5.43 |
| 2024 | 7 | 7.61 |
| 2025 | 6 | 6.52 |
| 100.00 | ||