Research trends
| Research trends | Documents | Citations |
|---|---|---|
| Research trend 1 – The relevance of materiality principles in the corporate disclosure | Bradbury, M.E., Scott, T. (2021). What accounting standards were the cause of enforcement actions following IFRS adoption?, Accounting and Finance | 7 |
| Elkins H., Entwistle G. (2018). A commentary on accounting standards and the disclosure problem: Exploring a way forward. Journal of International Accounting, Auditing and Taxation | 10 | |
| Hsu G.C. (2009). Impact of earnings performance on price-sensitive disclosures under the Australian continuous disclosure regime, Accounting and Finance | 24 | |
| Iatridis G.E.(2012). Voluntary IFRS disclosures: Evidence from the transition from UK GAAP to IFRSs, Managerial Auditing Journal | 10 | |
| Li, A., Michaelides, M., Rose, M., Garg, M. (2019). Climate-related Risk and Financial Statements: Implications for Regulators, Preparers, Auditors and Users, Australian Accounting Review | 8 | |
| Thornton D.B. (1986). Current cost disclosers and nondisclosers: Theory and Canadian evidence, Contemporary Accounting Research | 11 | |
| Ucieda Blanco J.L., Garcia Osma B. (2004). The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations, International Journal of Accounting, Auditing and Performance Evaluation | 16 | |
| Research trend 2 – Financial reporting practices and materiality | Acito A.A., Burks J.J., Johnson W.B. (2009). Materiality decisions and the correction of accounting errors, The Accounting Review | 45 |
| Cereola S.J., Nichols N.B., Street D.L. (2017). Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies, Research in Accounting Regulation | 11 | |
| Keune M.B., Johnstone K.M. (2009). Staff accounting bulletin no. 108 disclosures: Descriptive evidence from the revelation of accounting misstatements, Accounting Horizons | 20 | |
| Kobbi-Fakhfakh, S. (2017). Geographical disclosure quality under IFRS 8: A European Union analysis, International Journal of Banking, Accounting and Finance | 5 | |
| Talha M., Sallehhuddin A., Mohammad J. (2006). Changing pattern of competitive disadvantage from disclosing financial information. A case study of segmental reporting practice in Malaysia, Managerial Auditing Journal | 11 | |
| Talha, M., Sallehhuddin, A., Mohammad, J. (2008). Competitive disadvantage and segment disclosure: Evidence from Malaysian listed companies, International Journal of Commerce and Management | 9 | |
| Young C.-S., Tsai L.-C., Hsu H.W. (2008). The effect of controlling shareholders' excess board seats control on financial restatements: Evidence from Taiwan, Review of Quantitative Finance and Accounting | 15 | |
| Woods M., Marginson D.E.W. (2004). Accounting for derivatives: An evaluation of reporting practice by UK banks, European Accounting Review | 28 | |
| Research trend 3 – Theories and approaches in defining financial materiality | Chen, H., Pany, K., Zhang, J. (2008). An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality, Review of Accounting and Finance | 6 |
| Edgley C. (2014). A genealogy of accounting materiality, Critical Perspectives on Accounting | 66 | |
| Munro R. (1995). Managing by Ambiguity: An Archaeology of the Social in the Absence of Management Accounting, Critical Perspectives on Accounting | 57 | |
| Nicholls A. (2018). A General Theory of Social Impact Accounting: Materiality, Uncertainty and Empowerment, Journal of Social Entrepreneurship | 37 | |
| Ro, B.T. (1982). AN ANALYTICAL APPROACH TO ACCOUNTING MATERIALITY, Journal of Business Finance and Accounting | 4 | |
| Shaub, M.K. (2005). Materialism and Materiality, International Journal of Accounting, Auditing and Performance Evaluation | 5 | |
| Research trend 4 – The existence of quantitative and qualitative thresholds in the materiality judgment | Chung, P.K., Geiger, M.A., Paik, G.H.D., Rabe, C. (2021). Materiality thresholds: Empirical evidence from change in accounting estimate disclosures, Accounting Horizons | 3 |
| Doxey, M.M., Hatfield, R.C., Rippy, J.A., Peel, R.K. (2020). Asymmetric investor materiality and the effects of disclosure, Auditing | 5 | |
| Eilifsen, A., Hamilton, E.L., Messier, W.F., Jr. (2021). The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors' judgments and decisions, Accounting, Organizations and Society | 3 | |
| Martinez D.E., Cooper D.J. (2019). Assembling performance measurement through engagement, Accounting, Organizations and Society | 11 | |
| Mazay V., Wilkins T., Zimmer I. (1993). Determinants of the Choice of Accounting for Investments in Associated Companies, Contemporary Accounting Research | 15 | |
| Qualitative financial statement disclosures: Legal and ethical considerations, Business Ethics Quarterly | 7 |
| Research trends | Documents | Citations |
|---|---|---|
| Research trend 1 – The relevance of materiality principles in the corporate disclosure | Bradbury, M.E., Scott, T. (2021). What accounting standards were the cause of enforcement actions following IFRS adoption?, Accounting and Finance | 7 |
| Elkins H., Entwistle G. (2018). A commentary on accounting standards and the disclosure problem: Exploring a way forward. Journal of International Accounting, Auditing and Taxation | 10 | |
| Hsu G.C. (2009). Impact of earnings performance on price-sensitive disclosures under the Australian continuous disclosure regime, Accounting and Finance | 24 | |
| Iatridis G.E.(2012). Voluntary IFRS disclosures: Evidence from the transition from UK GAAP to IFRSs, Managerial Auditing Journal | 10 | |
| Li, A., Michaelides, M., Rose, M., Garg, M. (2019). Climate-related Risk and Financial Statements: Implications for Regulators, Preparers, Auditors and Users, Australian Accounting Review | 8 | |
| Thornton D.B. (1986). Current cost disclosers and nondisclosers: Theory and Canadian evidence, Contemporary Accounting Research | 11 | |
| Ucieda Blanco J.L., Garcia Osma B. (2004). The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations, International Journal of Accounting, Auditing and Performance Evaluation | 16 | |
| Research trend 2 – Financial reporting practices and materiality | Acito A.A., Burks J.J., Johnson W.B. (2009). Materiality decisions and the correction of accounting errors, The Accounting Review | 45 |
| Cereola S.J., Nichols N.B., Street D.L. (2017). Geographic segment disclosures under IFRS 8: Changes in materiality and fineness by European, Australian and New Zealand blue chip companies, Research in Accounting Regulation | 11 | |
| Keune M.B., Johnstone K.M. (2009). Staff accounting bulletin no. 108 disclosures: Descriptive evidence from the revelation of accounting misstatements, Accounting Horizons | 20 | |
| Kobbi-Fakhfakh, S. (2017). Geographical disclosure quality under IFRS 8: A European Union analysis, International Journal of Banking, Accounting and Finance | 5 | |
| Talha M., Sallehhuddin A., Mohammad J. (2006). Changing pattern of competitive disadvantage from disclosing financial information. A case study of segmental reporting practice in Malaysia, Managerial Auditing Journal | 11 | |
| Talha, M., Sallehhuddin, A., Mohammad, J. (2008). Competitive disadvantage and segment disclosure: Evidence from Malaysian listed companies, International Journal of Commerce and Management | 9 | |
| Young C.-S., Tsai L.-C., Hsu H.W. (2008). The effect of controlling shareholders' excess board seats control on financial restatements: Evidence from Taiwan, Review of Quantitative Finance and Accounting | 15 | |
| Woods M., Marginson D.E.W. (2004). Accounting for derivatives: An evaluation of reporting practice by UK banks, European Accounting Review | 28 | |
| Research trend 3 – Theories and approaches in defining financial materiality | Chen, H., Pany, K., Zhang, J. (2008). An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality, Review of Accounting and Finance | 6 |
| Edgley C. (2014). A genealogy of accounting materiality, Critical Perspectives on Accounting | 66 | |
| Munro R. (1995). Managing by Ambiguity: An Archaeology of the Social in the Absence of Management Accounting, Critical Perspectives on Accounting | 57 | |
| Nicholls A. (2018). A General Theory of Social Impact Accounting: Materiality, Uncertainty and Empowerment, Journal of Social Entrepreneurship | 37 | |
| Ro, B.T. (1982). AN ANALYTICAL APPROACH TO ACCOUNTING MATERIALITY, Journal of Business Finance and Accounting | 4 | |
| Shaub, M.K. (2005). Materialism and Materiality, International Journal of Accounting, Auditing and Performance Evaluation | 5 | |
| Research trend 4 – The existence of quantitative and qualitative thresholds in the materiality judgment | Chung, P.K., Geiger, M.A., Paik, G.H.D., Rabe, C. (2021). Materiality thresholds: Empirical evidence from change in accounting estimate disclosures, Accounting Horizons | 3 |
| Doxey, M.M., Hatfield, R.C., Rippy, J.A., Peel, R.K. (2020). Asymmetric investor materiality and the effects of disclosure, Auditing | 5 | |
| Eilifsen, A., Hamilton, E.L., Messier, W.F., Jr. (2021). The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors' judgments and decisions, Accounting, Organizations and Society | 3 | |
| Martinez D.E., Cooper D.J. (2019). Assembling performance measurement through engagement, Accounting, Organizations and Society | 11 | |
| Mazay V., Wilkins T., Zimmer I. (1993). Determinants of the Choice of Accounting for Investments in Associated Companies, Contemporary Accounting Research | 15 | |
| Qualitative financial statement disclosures: Legal and ethical considerations, Business Ethics Quarterly | 7 |
Source(s): Authors' work
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