Journal of accounting literature

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  Año 2018, Vol. 41, Número 1

  • Do audit firm rotation, auditor retention, and joint audits matter?: An experimental investigation of bank directors' and institutional investors' perceptions

    Reiner Quick, Florian P. Schmid

    • Resumen

    págs. 1-21

    

  • Whistleblowing on accounting-related misconduct: A synthesis of the literature

    Gladys Lee, Xinning Xiao

    • Resumen

    págs. 22-46

    

  • Testing for control system interdependence with structural equation modeling: Conceptual developments and evidence on the levers of control framework

    Tobias Johansson

    • Resumen

    págs. 47-62

    

  • Studies on the impact of accounting information and assurance on commercial lending judgments

    Arnold Schneider

    • Resumen

    págs. 63-74

    

  • Is earnings management sensitive to discount rates?

    Jesper Haga, Kim Ittonen, Per C. Tronnes, Leon Wong

    • Resumen

    págs. 75-88

    

  • Who’s the boss?: The economic and behavioral implications of various characterizations of the superior in participative budgeting research

    Alisa G. Brink, Jennifer C. Coats, Frederick W. Rankin

    • Resumen

    págs. 89-105

    

  • No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?

    Elizabeth Johnson, Kenneth Reichelt, Jared S. Soileau

    • Resumen

    págs. 106-126

    

  • Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism

    Carmen Olsen, Anna Gold

    • Resumen

    págs. 127-141

    

  • Idiosyncratic information and the cost of equity capital: A meta-analytic review of the literature

    Max Schreder

    • Resumen

    págs. 142-172