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List of papers-new (Accounting)

Abacus

1.Accounting Research In Abacus, A&F, Aar, and Ajm From 2008–2015: A Review and Research Agend

Authors:Martina K. Linnenluecke, Jacqueline Birt, Xiaoyan Chen, Xin Ling, Tom Smith

Year:2017

2.Accounting Valuation and Cost of Equity Capital Dynamics

Author:Jeffrey L. Callen

Year:2016

Key words：Accounting Dynamics; Cost of Equity; Valuation

3.Comments on Shan and Walter: ‘Towards A Set of Design Principles for Executive Compensation Contracts

Authors:Stacey Beaumont; Raluca Ratiu; David Reeb

Year:2016

4.Review of Recent Research on Improving Earnings forecasts and Evaluating Accounting-Based Estimates of The Expected Rate of Return on Equity Capital

Authors:Peter D. Easton;Steven J. Monahan

Year:2016

Key words：Accounting-Based Valuation; Cost of Capital; Earnings forecasts; Expected Rate of Return

5.Towards A Set of Design Principles for Executive Compensation Contracts

Authors:Yaowen Shan;Terry Walter

Year:2016

Key words：Design Principles; Executive Compensation

6.Carbon Accounting: Challenges for Research In Management Control and Performance Measurement

Authors:Frank Hartmann, Paolo Perego and Anna Young

Year:2013

Key words：Carbon Accounting;Management Accounting;Management Control;Performance Measurement;Sustainability

Accounting and Business Research

1.From Compromise To Concept? – A Review of Other Comprehensive Income

Author:Dominic Detzen

Year:2016

Key words：Other Comprehensive Income; IASB; FASB; Standard Setting; Accounting History

2.Visualising Accounting: An Interdisciplinary Review and Synthesis

Author:Jane Davison

Year:2015

Key words：Visual; Interdisciplinary; Review; Photograph; Theory; Method

3.How Far Can We Trust Earnings Numbers? What Research Tells Us About Earnings Management

Author:Martin Walker

Year:2013

Key words：Capital Market Effects;Capital Market Motives;Contractual Motives;Earnings Management;Discretionary Accruals;Real Earnings Management;Third-Party Motives

4.Accounting for Intangibles – A Critical Review of Policy Recommendations

Author:Douglas J. Skinner

Year:2011

Key words：Intangibles; Accounting Reform; Accounting Standards

5.Pension Accounting and Research: A Review 

Author:Martin Glaum 

Year:2009

Key words：Pensions; Pension Accounting; Value-Relevance; Earnings Management 

6.Does Measuring Intangibles for Management Purposes Improve Performance? A Review of The Evidence 

Author:Christopher D. Ittner 

Year:2008

Key words：Intangible Assets; Intellectual Capital; Non-Financial Performance Measures; Balanced Scorecard; Per- formance Evaluation

7.Does Measuring Intangibles for Management Purposes Improve Performance? A Review of The Evidence 

Author:Christopher D. Ittner 

Year:2008

Key words：Intangible Assets; Intellectual Capital; Non-Financial Performance Measures; Balanced Scorecard; Per- formance Evaluation

8.What Financial and Non‐Financial Information on Intangibles Is Value‐Relevant? 

Author:Anne Wyatt

Year:2008

Key words：Value-Relevance, Intangibles, Accounting Regulation 

Accounting and Finance

1.Determinants and consequences of financial distress: Review of the empirical literature

Authors:Habib, A., D’Costa, M., Huang, H., Bhuiyan, B., & Sun, L.

Year:2018

2.The Market for Credit Default Swaps: New Insights Into Investors’ Use of Accounting Information?

Author:Paul A. Griffin

Year:2014

Key words：Credit Default Swap; Credit Risk; Cds Tenor; Transparency Risk; Financial Statements; Corporate Disclosure

3.Market Microstructure: A Review From Down Under

Authors:Henk Berkman, Carole Comerton-forde

Year:2011

Key words：Market Microstructure; Transaction Costs; Liquidity; Market Design;Bid–Ask Spread

Accounting forum

1.Integrated Reporting: A Structured Literature Review

Authors:Reviewjohn Dumay;Cristiana Bernardi, James Guthrie, Paola Demartini

Year:2016

Key words：Integrated Reportinginternational Integrated Reporting Councilstructured Literature Reviewperformative Researcha

2.The Accounting Treatment of Intangibles – A Critical Review of The Literature

Authors:Daniel Zéghal, Anis Maaloul

Year:2011

Key words：Intangibles;Value-Relevance;Resource Allocation;Growth;Market Value;Voluntary Disclosure

3.Twenty-one Years of Social and Environmental Accountability Research: A Coming of Age

Author:Lee D. Parker

Year:2011

Key words：Social Accounting;Environment; Theory/Theories;Research;Methodology

Accounting Horizons

1.Big Data In Accounting: An Overview

Authors:Miklos A. Vasarhelyi, Alexander Kogan, and Brad M. Tuttle

Year:2015

Key words：Enterprise Data Ecosystem; Storage; Analytics; Standards; Reporting; Audit Judgment

2.A Review of Academic Research on The Reporting of Cash Flows From Operations

Authors:Jeffrey Hales;Steven F. Orpurt

Year:2013

Key words：Cash Flow From Operations; Direct Method; Statement of Cash Flows

3.Regulation Fd: A Review and Synthesis of The Academic Literature

Authors:Adam S. Koch, Craig E. Lefanowicz, and John R. Robinson

Year:2013

Key words：Regulation Fd; Selective Disclosure; Mosaic Theory

4.Leases: A Review of Contemporary Academic Literature Relating To Lessees

Authors:Angela Wheeler Spencer and Thomas Z. Webb Robinson

Year:2015

Key words：Leases; Operating Leases; off-Balance Sheet Financing

Accounting, Auditing & Accountability Journal

1.Public Sector Budgeting: A European Review of Accounting and Public Management Journals

Authosr:Eugenio Anessi-Pessina; Carmela Barbera; Mariafrancesca Sicilia; Ileana Steccolini

Year:2016

Key words：Literature Review, Accounting, Public Sector, Public Budgeting

2.The Main Topics of Research on Disclosures of Intangible Assets: A Critical Review

Authors:Francisca Castilla-Polo;Dolores Gallardo-Vázquez

Year:2016

Key words：Intangible Assets, Voluntary Disclosures, State of The Art, Intellectual Capital, Disclosure Decision

3.Integrated Reporting: Insights, Gaps and An Agenda for Future Research

Authors:Charl De Villiers;Leonardo Rinaldi and Jeffrey Unerman

Year:2014

Key words：Sustainability reporting, Integrated reporting, IIRC

4.Accounting-Related Research In Ppps/Pfis: Present Contributions and Future Opportunities

Author:Paul andon 

Year:2012

Key words：Public Private Partnership, Private Finance Initiative, Public Sector Accounting, Public Sector Investment, Value for Money, Private Finance, Partnership

5.Investigating Interdisciplinary Translations The Influence of Pierre Bourdieu on Accounting Literature

Authors:Bertrand Malsch and Yves Gendron and Fre´De´Rique Grazzini

Year:2011

Key words：Accounting Research, Accounting Theory, Influence, Research Methods, Social Factors

6.Management Accounting In Less Developed Countries: What Is Known and Needs Knowing

Author:Trevor Hopper; Mathew Tsamenyi; Shahzad Uddin; Danture Wickramasinghe

Year:2009

Key words：Management Accounting, Developing Countries, Poverty, Privatization

7.Intellectual Capital Practices of Firms and The Commodification of Labour

Author:Indra Abeysekera 

Year:2008

Key words：Commodity Markets, Labour, Intellectual Capital, Market Value 

8.Strategic Management Accounting: How Far Have We Come In 25 Years? 

Author:Kim Langfield-Smith 

Year:2008

Key words：Strategic Management, Accounting, Activity Based Costs, Budgetary Control, Target Costs 

9.Public Sector To Public Services:20 Years of “Contextual” Accounting Research

Author:Jane Broadbent & James Guthrie

Year:2008

Key words：Public Sector Accounting, Public Sector Organizations

Accounting, Organizations and Society

1.25 Years of Giddens in Accounting Research: Achievements, Limitations and The Future

Author:Hans Englund , Jonas Gerdin, John Burns

Year:2011

Advances In Accounting Behavioral Research

1.A 21st Century Literature Review of Sales and Use Taxes for Accountants

Author:Amy M. Hageman

Year:2012

2.Stress and Its Antecedents and Consequences In Accounting Settings:An Empirically Derived Theoretical Model

Authors:Kenneth J. Smith, Patricia L. Derrick and Michael R. Koval

Year:2010

3.A Review of The Strengths and Weaknesses of Archival, Behavioral, and Qualitative Research Methods:Recognizing The Potential Benefits of Triangulation

Author:Amy M. Hageman

Year:2008

Advances In Management Accounting

1.Capital Budgeting Research and Practice: The State of The Art

Authosr:Donald K. Clancy; Denton Collins

Year:2014

Key words：Capital Budgeting; Investment Efficiency; Risk and Uncertainty; Organization Structure; Performance Measurement; Financial Reporting Quality

2.Resolving The Sunk Cost Conflict

Authors:Alan Reinstein, Mohamed E. Bayou, Paul F. Williams, Michael M. Grayson

Year:2017

Key words：Sunk Costs; Organizational Behavior; Philosophy; Sunk Cost Effect; Sunk Cost Fallacy 

3.Methods for Cost Management During Product Development: A Review and Comparison of Different Literatures

Authors:Marc Wouters, Susana Morales, Sven Grollmuss, Michael Scheer

Year:2016

Key words：Innovation and Operations Management (Iom); New Product Development (Npd); Target Costing; Modular Design; Product Platforms; Component Commonality

4.The Contemporary Art of Cost Management Methods During Product Development 

Authors:Marc Wouters and Susana Morales 

Year:2014

Key words：Cost Management; New Product Development (NPD); Research and Development (R&D); Target Costing; Life Cycle Costing; Kaizen 

5.Antecedents and Consequences of Cost Information Usage In Decision Making 

Author:Michael S. C. Tse

Year:2011

Key words：Activity-Based Costing; Behavioral Research; Cost Information; Cost Management; Decision Making

Asian Review of Accounting

1.Executive Remuneration In China: A Literature Review

Authors:Peter Rampling, Ian Eddie, Jackie Liu

Year:2018

Key words：Senior Management, Remuneration, China

2.Theoretical Perspectives on Corporate Disclosure: A Critical Evaluation and Literature Survey

Authors:Mohamed A. Omran; Ahmed M. El-Galfy

Year:2014

Key words：Stakeholder Theory, Legitimacy Theory, Contingency Theory, Political Economy Theory, Accounting Disclosure Practice, Positive Accounting Theory

Australian Accounting Review

1.Goodwill and Mandatory Disclosure Compliance: A Critical Review of The Literature

Authosr:Carla Carvalho;Ana Maria Rodrigues;Carlos Ferreira

Year:2016

2.Confusion Over Accounting Conservatism: A Critical Review

Author:Yuying Xie

Year:2015

3.Accounting Conservatism: A Literature Review

Authors:Yuxiang Zhong, Wanli Li

Year:2015

4.Accounting Research: A Bibliometric Analysis 

Author:Jian-Bo Yang

Year:2017

5.‘Fair Value’ of Core Deposits In The Eu Version of Ifrs: A Critical Review 

Author:Josef J ́Ilek 

Year:2016

6.Comprehending Comprehensive Income 

Authors:Allan Hodgson; Mark Russell

Year:2014

7.A Review of The Role of Financial Reporting In The Global Financial Crisis 

Author:Matt Pinnuck 

Year:2012

8.Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions 

Authors:Christoph Endenich, Michael Brandau & Andreas Hoffjan 

Year:2011

Behavioral Research In Accounting

1.Using Construal Level Theory To Motivate Accounting Research: A Literature Review

Author:Martin M. Weisner

Year:2015

Key words：Construal Level Theory; Psychological Distance; Literature Review

Critical Perspectives on Accounting

1.Public Sector Management Accounting In Emerging Economies: A Literature Review 

Authors:Jan Van Heldena, Shahzad Uddin

Year:2016

Key words：Management Accounting, Public Sector, Emerging Economies, Literature Review 

2.A Selective Critical Review of Financial Accounting Research

Authors:StefaniakCharles W. Bame-Aldred, Duane M. Brandon, William F. Messier, Jr., Larry E. Rittenberg, and Chad M. Stefaniak

Year:2013

Key words：Accounting Valuation; Cost of Capital; Structural Modeling; Falsifiability; Accounting Proxies; Modeling Frictions

3.Accounting As Gendering and Gendered: A Review of 25 Years of Critical Accounting Research on Gender 

Authors:Gregory M. Trompeter, Tina D. Carpenter, Naman Desai, Keith L. Jones, and Richard A. Riley, Jr.

Year:2013

Key words：Fraud; Auditing; Literature Review; SAS 99

4.Audit Reporting for Going-Concern Uncertainty: A Research Synthesis

Author:Kathryn Haynes 

Year:2017

5.Critical Perspectives on Accounting Cargo Cult Science and The Death of Politics: A Critical Review of Social and Environmental Accounting Research 

Authors:Crawford Spencea, Javier Husillosb, Carmen Correa-Ruiz

Year:2010

European Journal of Operational Research

1.A Review of Trade Credit Literature: Opportunities for Research In Operations

Authors:Daniel Seifert, Ralf W. Seifert , Margarita Protopappa-Sieke

Year:2013

Key words：Trade Credit;Permissible Delay In Payment; Interface Operations and Finance

Financial Accountability & Management

1.The Riskiness of Public Sector Performance Measurement: A Review and Research Agenda

Authors:Suresh Cuganesan, James Guthrie and Vedran Vranic 

Year:2014

Key words：Risk, Performance Measurement, Public Sector 

2.In Governments, Public Services and Charities Contemporary Public–Private Partnership: Towards A Global Research Agenda

Authors:Graeme Hodge;Carsten Greve

Year:2016

Key words：Contracting,Infrastructure Development, Performance, Policy, Public–Private Partnerships

International Journal of Accounting Information Systems

1.Data Mining Applications In Accounting: A Review of The Literature and Organizing Framework

Authors:Farzaneh A. Amani;Adamm. Fadlalla

Year:2017

Key words：Data Mining; Accounting Literature Review; Framework ; Prospective; Retrospective

2.Exploring The Use of The Delphi Method In Accounting Information Systems Research

Authors:James L. Worrell, Paul M. Di Gangi, Ashley A. Bush

Year:2013

Key words：Delphi Method;Expert Panel;It Risk;Methods In Accounting Research;Interacting Groups

3.A Review of Dashboards In Performance Management: Implications for Design and Research

Authors:Ogan M. Yigitbasioglu , Oana Velcu

Year:2012

Key words：Dashboards;Visualization;Presentation format;Display format;Performance Management;Performance Measurement;Graphs

4.Event Study Methodologies In Information Systems Research

Authors:Yaniv Konchitchki, Daniel E. O'Leary

Year:2011

Key words：Event Study;Market Efficiency;Capital Markets;Information Systems Research;Future Performance;Accounting Information Systems

5.Extending Ais Research To Management Accounting and Control Issues: A Research Note

Author:Markus Granlund

Year:2011

Key words：Ais Research;Management Accounting;Management Control;Theory;Methodology

6.On The Use of Partial Least Squares Path Modeling In Accounting Research

Authors:Lorraine Lee, Stacie Petter  , Dutch Fayard  ， Shani Robinson

Year:2011

Key words：Partial Least Squares;Structural Equation Modeling

7.Management Accounting and Integrated Information Systems: A Literature Review

Author:Anders Rom &Carsten Rohde

Year:2007

Key words：Integrated Information Systems; Literature Review; Management Accounting; Enterprise Information Systems;Erp Systems

Journal of Accounting and Economics

1.Financial Accounting In The Banking Industry: A Review of The Empirical Literature

Authors:Anne Beatty, Scott Liao

Year:2014

Key words：Financial Accounting;Bank Regulatory Capital;Information Asymmetry

2.Thoughts on Financial Accounting and The Banking Industry

Author:Robert M. Bushman

Year:2014

Key words：Banking; Accounting Discretion; Bank Transparency; Bank Risk

3.Estimation Sample Selection for Discretionary Accruals Models

Authors:Frank Ecker, Jennifer Francis N , Per Olsson, Katherine Schipper

Year:2013

Key words：Discretionary Accruals;Earnings Management;Peer Firms;Discretionary Accruals Models

4.Research In Accounting for Income Taxes

Authors:John R. Graham, Jana S. Raedy , Douglas A. Shackelford

Year:2012

Key words：Accounting for Income Taxes;Book-Tax Differences;Earnings Managements;Market Pricing

5.Challenges and Opportunities In Disclosure Research—A Discussion of ‘The Financial Reporting Environment:Reviewofthe Recent Literature'

Author:Philip G.Berger

Year:2011

Key words：Financial Reporting;Disclosure;Regulation

6.A Review of Tax Research

Authors:Michelle Hanlon, Shaneheitzman

Year:2010

Key words：Tax;Investment;Corporate Decision-Making;Earnings Quality;Governance;Tax Avoidance

7.Accounting Anomalies and Fundamental Analysis:A Review of Recent Research Advances

Author:Scott Richardson, Irem Tuna ,Peterwysocki

Year:2010

Key words：Accruals;Anomalies;forecasting;Fundamental Analysis;Market Efficiency;Risk

8.Implications for Gaap From Ananalysis of Positive Research In Accounting

Author:S.P. Kothari, Karthikramanna, Douglasj.Skinner

Year:2010

Key words：GAAP;Fair Value;FASB;IASB

9.The Financial Reporting Environment:Review of The Recent Literature

Author:Anne Beyer, Daniela.Cohen , Thomasz.Lys , Beverlyr.Walther

Year:2010

Key words：Information Environment;Voluntary Disclosures;Mandatory Disclosures;Regulation;Analysts

10.Journal of Accounting and Economics Understanding Earnings Uality:A Review of The Proxies,Their Determinants and Their Consequences

Authors:Patricia Dechow, Weilige, Catherineschrand

Year:2010

Key words：Earnings Quality;Earnings Management;Review;Survey

Journal of Accounting Literature

1.Internal Control In Accounting Research: A Review and Future Research Agenda

Authors:Keryn Chalmers, David Hay, Hichem Khlif 

Year:2018

2.Target shooting: review of earnings management around earnings benchmarks

Authors:Habib, A. and Hansen, J. 

Year:2008

3.Legal Environment, Accounting Information, Auditing and Information Intermediaries:Survey of Empirical Literature

Authors:Habib, Ahsan

Year:2007

4.Information risk and the cost of capital: Review of the empirical literature

Authors:Habib, Ahsan

Year:2006

Journal of Accounting Research

1.The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research

Authors:Christian Leuz and Peter D. Wysocki

Year:2016

Key words：Transparency; Regulation; Accounting Standards; Capital Markets; Institutional Economics; International Accounting; Disclosure; Ifrs; Political Economy; Cost–Benefit Analysis; Real Effects

Journal of Accounting, Auditing & Finance

1.The Missing Link Between Corporate Performace Measurement System and Chief Executive officer Incentive Plans

Authors:Andrea Dossi; Lorenzo Patelli; Laura Zoni

Year:2010

Key words：Management Control, Performance Measurement, Executive Compensation, Transaction Cost Economics, Hybrid Governance

Journal of International Accounting, Auditing and Taxation 

1.Internal Auditing In The Middle East and North Africa: A Literature Review 

Authors:Mahmoud Al-Akra; Waleed Abdel-Qader; Mamun Billah

Year:2016

Key words：Internal Auditing, Regulatory Reforms, Mena Region, Compliance, Consulting

Journal of Management Accounting Research

1.Management Accounting In Small and Medium-Sized Enterprises: Current Knowledge and Avenues for Further Research

Authors:Oro Lavia Lo´Pez; Martin R. W. Hiebl

Year:2015

Key words：Management Accounting; Management Control; Firm Size; Small and Medium-Sized Enterprises; Smes; Small Enterprises; Medium Enterprises

2.Outsourcing The Information System:Determinants, Risks, and Implications for 

Authors:Margaret H. Christ;Natalia Mintchik;Long Chen;James L. Bierstaker

Year:2015

Key words：Outsourcing; Business Process Outsourcing; Service Organizations; Performance Risk;Relational Risk; Management Control Systems

3.Role of Management Accounting Systems In The Development and Efficacy of Transactive Memory Systems

Authors:Ge Bai;Ranjani Krishnan

Year:2012

Key words： Group Learning;Management Accounting

Sustainability Accounting, Management and Policy Journal

1.Integrated reporting and assurance: where can research add value? 

Author:Roger Simnett, Anna Louise Huggins 

Year:2015

Key words：Assurance, Capitals, Integrated reporting, International integrated reporting council, Value creation process 

Managerial Auditing Journal

1.Gender in Accounting Research: A Review 

Authors:Hichem Khlif, Imen Achek 

Year:2017

Key words：Gender, Review, Accounting research 

Oxford Review of Economic Policy

1.The Role of Social Capital In Corporations: A Review

Authors:Henri Servaes;Ane Tamayo

Year:2017

Key words：Social Capital, Corporate Social Responsibility, Trust, Corporate Culture

Research in Accounting Regulation

1.A survey of the financial reporting in private firms

Authors:Habib, A., Ranasinghe, D., & Huang, H.

Year:2018

Key words：Private Firms, Financial Reporting, Regulation

The British Accounting Review

1.The Effects of Environmental, Social and Governance Disclosures and Performance on Firm Value: A Review of The Literature In Accounting and Finance

Authors:Chris Brooks;Ioannis Oikonomou

Year:2018

Key words：Corporate Social Responsibility (CSR); Environmental Social and Governance (ESG) Disclosures; Firm Value; Stock Market Performance ;Literature Review;Socially Responsible Investing (SRI)

2.Fair Value Vs Conservatism? Aspects of The History of Accounting, Auditing, Business and Finance From Ancient Mesopotamia To Modern China

Author:R.H. Macve

Year:2015

Key words：Business History; China; Comparative International; Accounting History; Conceptual Framework; Conservatism; Fair Value; Institutional Rationalised Myth

3.Mapping and Exploring The Topography of Contemporary Financial Accounting Research

Authors:Rhoda Brown, Michael Jones

Year:2015

Key words：Financial Accounting; Literature Review

4.20 Years of Studies on The Balanced Scorecard: Trends, Accomplishments, Gaps and Opportunities for Future Research

Author:Zahirul HoqueShackelford

Year:2014

Key words：Balanced Scorecard;Performance Management;Accounting;Business and Management;Literature Review

5.Accounting Narratives and The Narrative Turn In Accounting Research: Issues, Theory, Methodology, Methods and A Research Framework

Author:Vivien Beattie

Year:2014

Key words：Accounting Narratives;Content Analysis;Corpus Linguistics;Discourse Analysis;Storytelling;Sensemaking

6.Publishing Characteristics, Geographic Dispersion and Research Traditions of Recent International Accounting Education Research

Authors:Neil Marriott, Greg Stoner , Tim Fogarty, Alan Sangster

Year:2014

Key words：Accounting Education;Publication Patterns;Journal Rankings

7.Reflections and Projections: A Decade of Intellectual Capital Accounting Research

Authors:James Guthrie , Federica Ricceri, John Dumay

Year:2012

Key words：Intellectual Capital;Accounting;Research;Scholarship;Literature Review

8.Contemporary Public Sector Accounting Research – An International Comparison of Journal Papers

Author:Andrew Goddard

Year:2010

Key words：Public Sector;Literature Review;Methodology

The International Journal of Accounting

1.The Development of Accounting Regulation In Iraq and The Ifrs Adoption Decision: An Institutional Perspective

Authors:Enas A. Hassan, Michaela Rankin, Wei Lu

Year:2014

Key words：Accounting Regulation; International Financial Reporting Standards (Ifrs); Institutional Theory; Iraq

2.Potential Model Misspecification Bias: formative Indicators Enhancing Theory for Accounting Researchers 

Authors:Waymond Rodgers，andrés Guiral

Year:2011

Key words：Lltent Constructs;formative and Reflective Indicators;Structural Equation Models; Partial Least Squares

3.Trends In Research on International Accounting Harmonization

Authors:C. Richard Baker A & Elena M. Barbu

Year:2007

Key words： Accounting Research; International Accounting Harmonization; International Accounting Research; Financial Accounting Standards

List of papers-new (Auditing)（Updated）

Accounting and Business Research

1.Auditing Private Companies: What Do We Know?

Authors:Ann Vanstraelen & Caren Schelleman

Year:2017

Key words：Auditing; Private Companies

Accounting Horizons

1.A Review of the Archival Literature on Audit Partners

Authors:Clive Lennox and Xi Wu

Year:2017

Key words：Auditing; Audit Partners; Auditing; Literature Review; Research Opportunities 

2.Auditing Related Party Transactions: A Literature Overview and Research Synthesis

Authors:Elizabeth A. Gordon, Elaine Henry, Timothy J. Louwers, and Brad J. Reed

Year:2016

3.The Auditor’S Reporting Model:A Literature Overview and Research Synthesis

Authors:Bryan K. Church, Shawn M. Davis, and Susan A. Mccracken

Year:2008

4.Sox After Ten Years: A Multidisciplinary Review

Authors:John C. Coates and Suraj Srinivasan 

Year:2014

Key words：Sarbanes-Oxley; Regulation; Sec; Pcaob; Audit; Cost Benefit Analysi

5.Antecedents and Consequences of Independence Risk: Framework for Analysis

Authors:Karla M. Johnstone, Michael H. Sutton, and Terry D. Warfield

Year:2001

Key words：Auditor, Independence Risk, Conceptual Framework

Accounting Research Journal

1.Audit Firm Rotation and Audit Quality: Evidence From Academic Research

Authors:David S. Jenkins, Thomas E. Vermeer

Year:2013

Key words：Accounting Research;Auditing;Auditor Tenure;Auditor-Client Relationship;Mandatory Auditor Rotation

2.A Review of Australian Audit Pricing Literature

Author:Andrew Ferguson

Year:2005

Key words：Audit Pricing, Audit Quality, Auditor Industry Specialization

Accounting, Auditing & Accountability Journal

1.Auditing Research: A Review Across The Disciplinary Divide

Author:Christopher Humphrey

Year:2016

Key words：Auditing, Regulation, Qualitative Methods, Quantitative Methods, Research Methods

2.Audit Committees: Practices, Practitioners and Praxis of Governance

Authors:Niamh M. Brennan;Collette E. Kirwan

Year:2014

Key words：Corporate Governance, Audit Committees, Practice Theory, Guardianship Circle

Accounting, Organizations and Society

1.Group Judgment and Decision Making In Auditing: Past and Future Research

Authors:Ken T. Trotman;Tim D. Bauer;Kerry A. Humphreys

Year:2015

Key words：Review Process;Brainstorming;Consultation

Asian Review of Accounting

1.IFRS Adoption and Auditing: A Review

Authors:Hichem Khlif, Imen Achek

Year:2016

Key words：Audit Report Lag, Audit Fees, Audit Quality, Audit Market, IFRS Adoption 

Auditing: A Journal of Practice & Theory

1.Effects of Differences In National Culture on Auditors’ Judgments and Decisions: A Literature Review of Cross-Cultural Auditing Studies From A Judgment and Decision Making Perspective

Authors:Christine Nolder and Tracey J. Riley

Year:2014

Key words：Culture; Ethics; Risk; Conflict; Probability; Bicultural; Overconfidence

2.A Summary of Research on External Auditor Reliance on The Internal Audit Function

Authors:Charles W. Bame-Aldred, Duane M. Brandon, William F. Messier, Jr., Larry E. Rittenberg, and Chad M. Stefaniak

Year:2013

Key words：External Audit;Internal Audit;Reliance on The Internal Audit Function;Audit Judgments

3.A Synthesis of Fraud-Related Research

Authors:Gregory M. Trompeter, Tina D. Carpenter, Naman Desai, Keith L. Jones, and Richard A. Riley, Jr.

Year:2013

Key words：Fraud; Auditing; Literature Review; SAS 99

4.Audit Reporting for Going-Concern Uncertainty: A Research Synthesis

Authors:Elizabeth Carson, Neil L. Fargher, Marshall A. Geiger, Clive S. Lennox, K. Raghunandan, and Marleen Willekens

Year:2013

Key words：Sarbanes-Oxley; Regulation; Sec; Pcaob; Audit;Going-Concern; Audit Reporting; Bankruptcy

5.Audit Sampling Research: A Synthesis and Implications for Future Research

Authors:Randal J. Elder, Abraham D. Akresh, Steven M. Glover, Julia L. Higgs, and Jonathan Liljegren

Year:2013

Key words：Audit Sampling; Audit Evidence; Post-Sox Environment

6.Auditors’ Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions

Authors:Stephen K. Asare, Brian C. Fitzgerald, Lynford E. Graham, Jennifer R. Joe, Eric M. Negangard, and Christopher J. Wolfe

Year:2013

Key words：Auditor Judgment and Decision-Making; Internal Controls;Sarbanes-Oxley Act; Literature Synthesis

7.Audit Quality: Insights from the Academic Literature 

Authors:W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori B. Shefchik, and Uma K. Velury

Year:2013

Key words：Audit Auality; Audit Quality Indicators; Auditor Judgment; PCAOB Synthesis

8.Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research

Authors:R. Kathy Hurtt, Helen Brown-Liburd, Christine E. Earley, and Ganesh Krishnamoorthy

Year:2013

Key words：Professional Skepticism; Skepticism;Auditor Skepticism; Auditor Judgment;Skeptical Behavior

9.The Audit of Fair Values and Other Estimates:The Effects of Underlying Environmental, Task, and Auditor-Specific Factors

Authors:Brian Bratten, Lisa Milici Gaynor, Linda Mcdaniel, Norma R. Montague, and Gregory E. Sierra

Year:2013

Key words：Fair Values; Estimates;Audit Judgment; Audit Deficiencies

10.The Audit Reporting Model: Current Research Synthesis and Implications

Authors:Theodore J. Mock, Jean Be ´Dard, Paul J. Coram, Shawn M. Davis, Reza Espahbodi, and Rick C. Warne

Year:2013

Key words：The Audit Reporting Model; The Audit Report; Auditing; Assurance; Expectations Gap; Financial Statements

11.The Auditor’S Approach To Subsequent Events: Insights From The Academic Literature

Authors:Janne O. Y. Chung, Charles P. Cullinan, Michele Frank, James H. Long, Jennifer Mueller-Phillips, and Dennis M. O’Reilly

Year:2013

Key words：Contextual Factors;Cognitive Processing Strategies;Heuristics and Biases; Subsequent Events Judgment Process

12.Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?

Authors:William F. Messier, Jr., Chad A. Simon, and Jason L. Smith

Year:2013

Key words：Analytical Procedures; Risk Assessment Procedures; Auditing Standards

13.A Framework for Understanding and Researching Audit Quality

Author:Jere R. Francis

Year:2011

14.A Model and Literature Review of Professional Skepticism In Auditing Risk Monitoring and Control In Audit Firms: A Research Synthesis

Authors:Jean C. Bedard, Donald R. Deis, Mary B. Curtis, and J. Gregory Jenkins

Year:2009

Key words：Audit Firm Quality Control; Risk Monitoring; Auditing Standards; Independence Risk; Whistle-Blowing; Decision Aids

15.Risk Monitoring and Control In Audit Firms: A Research Synthesis

Authors:Jean C. Bedard, Donald R. Deis, Mary B. Curtis, and J. Gregory Jenkins

Year:2008

Key words：Audit Firm Quality Control; Risk Monitoring; Auditing Standards; Independence Risk; Whistle-Blowing; Decision Aids

16.International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities

Authors:Roger Simnett;Elizabeth Carson;Ann Vanstraelen

Year:2007

Key words：Audit Firm Quality Control; Risk Monitoring; International Audit; Archival Research; Audit Quality; Research Opportunities

17.Audit Research after Sarbanes-Oxley 

Authors:Mark L. DeFond and Jere R. Francis

Year:2005

18.Audit Reporting for Going-Concern Uncertainty: A Research Synthesis

Authors:Elizabeth Carson, Neil L. Fargher, Marshall A. Geiger, Clive S. Lennox, K. Raghunandan, and Marleen Willekens

Year:2013

Key words：Going-Concern; Audit Reporting; Bankruptcy

19.A Review and Model of Auditor Judgments In Fraud-Related Planning Tasks

Authors:Jacqueline S. Hammersley

Year:2011

Key words：Fraud; Risk Assessment;Hypothesis Generation;Audit Planning

20.Multinational Group Audits: Problems Faced in Practice and Opportunities for Research

Author:Dan Sunderland

Year:2017

Key words：Group audits; Component auditors; ISA 600; AU-C 600 

21.Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions

Authors:Joseph V. Carcello, Dana R. Hermanson, and Zhongxia (Shelly) Ye

Year:2011

Key words：Corporate Governance; Board; Audit Committee; Literature Review 

22.A Summary of Research and Enforcement Release Evidence on Confirmation Use and Effectiveness

Authors:Paul Caster, Randal J. Elder, and Diane J. Janvrin

Year:2008

Key words：Audit Confirmations; Audit Evidence; Confirmation Reliability; Aaer Evidence

23.Financial Statement Fraud: Insights From The Academic Literature

Author:Chris E. Hogan, Zabihollah Rezaee, Richard A. Riley, Jr., and Uma K. Velury

Year:2008

Key words：Financial Statement Fraud; Fraud Detection; Fraud Triangle; Audit Procedures;Audit Planning; High-Risk Audit Areas

Australian Accounting Review

1.Trends In Auditor Reporting In Australia: A Synthesis and Opportunities for Research

Authors:Elizabeth Carson, Neil Fargher, Yuyu Zhang

Year:2016

2.Review of Post-Clerp 9 Australian Auditor Independence Research

Author:Peter John Carey, Gary S. Monroe, Greg Shailer

Year:2015

3.Audit Market Structure and Competition in Australia

Authors:Elizabeth Carson, Nives Botica Redmayne, Lin Liao

Year:2014

4.The Role of Auditing In Corporate Governance In Australia and New Zealand: A Research Synthesis 

Authors:David Hay, Jenny Stewart, Nives Botica Redmayne

Year:2017

5.Some Economics of Audit Market Reform 

Authors:Boon Seng Tan

Year:2016

IESBA Meeting

1.Audit fee research on issues related to ethics

Author:David Hay

Year:2016

International Journal of Accounting Auditing and Performance Evaluation

1.A Review of the Concept and Measures of Audit Quality in Three Decades of Research

Authors:Tânia Menezes Montenegro, Filomena Antunes Brás

Year:2017

Key words：Auditquality; Auditqualitydefinition; Auditqualitydimensions; Auditqualityproxies;Audit quality indicators; USA; International

International Journal of Accounting Information Systems

1.Audit Support Systems and Decision Aids: Current Practice and Opportunities for Future Research

Authors:Carlin Dowling & Stewart Leech

Year:2007

Key words：Audit Support Systems; Decision Aids; System Restrictiveness

International Journal of Auditing

1.The auditor‐to‐client revolving door: A structured literature review

Authors:Amr Kotb, Hussein Halabi, and Hany Elbardan

Year:2018

Key words：audit firm alumni/affiliation, Audit revolving door, employment of ex‐auditor, former auditor, structured literature review

2.Strengthening The Financial Reporting System: Can Audit Committees Deliver?

Author:Jean Bédard and Yves Gendron

Year:2010

Key words：Audit Committee, Corporate Governance, Effectiveness, Regulation, Review of Literature

3.An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research

Authors:John L. Abernathy, Michael Barnes, Chad Stefaniak, and Alexandria Weisbarth

Year:2017

Key words：Audit delay, audit report lag, financial reporting timeliness 

4.Auditing Interactive Complexity: Challenges for The Internal Audit Profession

Authors:Arno Nuijten, Mark Van Twist and Martijn Van Der Steen

Year:2015

Key words：Internal Audit, Interactive Complexity, Critical Essay, Adaptive Auditing 

5.Integrated Fraud Risk Factors and Robust Methodology: A Review and Comment

Authors:Tumpal Sitorus and Don Scott 

Year:2009

Key words：Fraud, Auditingstandards, Regulation, Auditmodelling 

Journal of Accounting and Economics

1.Issues Raised By Studying Defond and Zhang: What Should Audit Researchers Do?

Authors:John Donovan, Richard Frankel, Joshua Lee, Xiumin Martin, Hojun Seo

Year:2014

Key words：Auditors; Audit Quality; Regulatory Intervention;PCAOB

2.A Review of Archival Auditing Research

Author:Mark DeFond and Jieying Zhang

Year:2014

Key words：Auditing, Auditing Quality, Audit Quality Proxies, Auditing Quality Models, Auditor Incetives, Client Incentives, Competences, Financial Reporting Quality

Journal of Accounting Literature

1.The Value of Public Sector Audit: Literature and History

Authors:Elizabeth Carson, Neil Fargher, Yuyu Zhang

Year:2018

Key words：Auditing, Government, Public Sector, Auditing History

2.Formation and Consequences of Going Concern Opinions: A Review of the Literature

Author:Jodi Gissel, Jesse C. Robertson and Chad M. Stefaniak

Year:2010

Journal of International Accounting, Auditing and Taxation

1.Political Connections, Financial Reporting and Auditing: Survey of the Empirical litereture

Authors:Habib, A., Ranasinghe, D., Muhammadi, A., & Islam, A.

Year:2018

Key words：Political Connections, Financial Reporting Quality, Auditing, Financial Analysts

2.Review of Post-Clerp 9 Australian Auditor Independence Research

Author:Peter John Carey, Gary S. Monroe, Greg Shailer

Year:2015

Meditari Accountancy Research

1.Opportunities for auditing research: back to our interdisciplinary roots

Author:David Hay

Year:2017

Key words：Corporategovernance, Interdisciplinaryresearch, Auditfees, Qualitativeresearch, Auditing, Quantitative research, Auditing standards, Auditing research 

2.The Frontier of Auditing Research

Author:David Hay

Year:2015

Key words：Corporate Governance, Qualitative Research, Auditing, Quantitative Research

Research in Accounting Regulation

1.Litigation risk, financial  reporting and  auditing: A survey of the literature

Authors:Habib, A., Jiang, H., Bhuiyan, B., and Islam, A.

Year:2014

Key words：Securities class action lawsuits; Securities class action lawsuits; Securities class action lawsuits; Auditor litigation

2.Audit firm industry specialization and audit outcomes: Insights from academic literature

Author:Habib, A

Year:2011

Key words：Industry Specialization, Audit fees, Financial Reporting Quality, SOX

Sustainability Accounting, Management and Policy Journal

1.Integrated reporting and assurance: where can research add value? 

Author:Roger Simnett, Anna Louise Huggins 

Year:2015

Key words：Assurance, Capitals, Integrated reporting, International integrated reporting council, Value creation process 

The British Accounting Review

1.What Do We Know About Audit Quality?

Author:Jere R. Francis

Year:2004

Key words：Audit Quality; Sarbanes-Oxley Act; Audit Failure Rates

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