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Journal of Accounting Literature 封面图

Journal of Accounting Literature

IF2.6
论文数70
被引数1114
期刊论文 70
发表时间
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The value of ex ante auditor disclosure: evidence from China事前审计师披露的价值：来自中国的证据
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IF2.6
delete2026-05-01
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deleteLiu, Wenjun; Zhang, Ran; Cao, June
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Do investors discipline cost stickiness: evidence from Chinese interactive disclosure platforms投资者是否对成本粘性进行约束：来自中国互动披露平台的证据
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IF2.6
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deleteGuo, Shijun; Sun, Jennifer Z.; Ding, Ashley
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Charity fraud in focus: a systematic analysis of typologies, drivers and countermeasures慈善欺诈聚焦：对类型、驱动因素和应对措施的系统性分析
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IF2.6
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deleteKassem, Rasha
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Financial services agreements, controlling shareholders' fund management and stock price crash risk金融服务协议、控股股东的基金管理及股价崩盘风险
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IF2.6
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deleteHu, Jun; Fang, Qi; Hou, Liya; Yao, Daifei (Troy)
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Looking too far: macro attention and analyst forecast bias目光长远：宏观注意力与分析师预测偏差
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IF2.6
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deleteZhang, Yumeng; Xiong, Xiong; Chen, Qingchong
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Lean means less: operational leanness and audit fees in US firms精益意味着更少：美国公司的运营精益性与审计费用
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IF2.6
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deleteTunyi, Abongeh A.; Irfan, Saadia; Fantini, Giulia
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Constraints on earnings management: the moderating roles of CEO narcissism and audit quality in emerging economy新兴经济体中 earnings management 的约束：CEO 自恋和审计质量的中介作用
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IF2.6
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deleteBangash, Israfil; Khattak, Muhammad Sualeh; Tufail, Muhammad; Anwar, Muhammad
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Product regulation decentralization and corporate social responsibility产品规制去中心化与企业社会责任
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IF2.6
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deleteMiao, Senlin; Wang, Qunwei; Wang, Changbo; Wen, Fenghua
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The information linkages across countries around tariff imposition announcements during the second Trump administration特朗普第二任期期间关税实施公告期间国家间的信息联动
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IF2.6
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deleteDing, Zijun; Wang, Wenxue
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Regional cultural tightness and corporate social responsibility: evidence from China区域文化严谨性与企业社会责任：来自中国的证据
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IF2.6
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deleteLiang, Shangkun; Sun, Wei; Yu, Xuanying; Zhang, Wenting
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Decoding the interlinkage between CEO compensation and ESG dimensions: a review and future research agenda解码CEO薪酬与ESG维度的关联：一项综述与未来研究议程
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IF2.6
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deleteRath, Chetna
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A stitch in time saves nine: Does cybersecurity legislation decrease debt default risk?亡羊补牢：网络安全立法是否降低了债务违约风险？
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IF2.6
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deleteWang, Duo; Li, Yanxi
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Beyond agency costs: executive perks as incentives for informative MD&A tone in China超越代理成本：高管特权作为中国信息披露中MD&A语气的激励因素
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deleteYuan, Shuai; Huang, Wei; Qiao, Zheng; Teklay, Belaynesh
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Militaristic management and investment decision: an analysis of risk preference军事化管理与投资决策：风险偏好的分析
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IF2.6
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deletePutra, Fajar Kristanto Gautama; Harymawan, Iman; Nowland, John; Nasih, Mohammad; Zhafira, Nabilah Az-Zahra
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Boardroom gender diversity and earnings management: bibliometric and systematic analyses to shape the future research, practice and policy董事会性别多样性与盈余管理：文献计量和系统分析以塑造未来研究、实践和政策
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deleteRahman, Haseeb Ur; Abass Khoso, Masood; Zahid, Muhammad; Khan, Ismail
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Asymmetric transmission of US treasury volatility: the evolving role of Hong Kong and risks to China's sovereign bond market美国国债波动率的不对称传导：香港的演变角色及对中国主权债券市场的风险
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deleteLiu, Qi; Liang, Qi; Shen, Yun; Zhao, Lingling; Li, Zheng
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Expanded audit report and the value relevance of goodwill impairment扩展审计报告与商誉减值的价值相关性
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IF2.6
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deleteElmahgoub, Mohamed; Smith, Julia A.; Elamer, Ahmed A.; Abdelfattah, Tarek
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Non-GAAP earnings disclosure quality and overvalued equity非GAAP盈利披露质量与高估股权
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IF2.6
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deleteHoumes, Robert; Wang, Daphne; Chen, Baizhou
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ESG risk, political ideology and the syndicated lending relationshipESG风险、政治意识形态与银团贷款关系
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IF2.6
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deleteNewton, David; Perotti, Pietro; Zhao, Binru
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Real effect of the US Green New Deal美国绿色新政的真正影响
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IF2.6
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deleteChen, Xu
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