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Meta-analysis of variables descriptive statistics in accounting journals [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2022
Data accuracy plays an important role in any research. One of the reasons a paper is rejected by international accounting journals is non-reliance of editors on domestic data due to lack of access to this data in international databases. Also, one of the
Ali Rahmani   +2 more
doaj   +1 more source

Twenty-One Years of the Behavioral Accounting Research: A Bibliometric Analysis [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2022
We intended to provide a comprehensive overview of behavioral accounting research. For this purpose, 371 articles published in two specialized journals of behavioral accounting - "Behavioral Research in Accounting" and "Advances in Accounting Behavioral ...
gholamreza karami   +2 more
doaj   +1 more source

Keeping up with the CSR Joneses: The impact of industry peers on focal firms’ CSR performance

open access: yesHumanities & Social Sciences Communications, 2023
Using US-listed firms from 2000 to 2015 as a sample, we report a strong enhancing effect of industry peers’ corporate social responsibility (CSR) performance on focal firms’ CSR performance.
Chunhua Chen, Dequan Jiang, Weiping Li
doaj   +1 more source

Joint Provision of Non-audit Services to Audit Clients: Empirical Evidences from India

open access: yesVikalpa, 2021
Executive Summary The provision of non-audit services (NAS) by an incumbent auditor has remained a highly contentious issue. One school argues that the joint provision does not impair an auditor’s independence.
Reshma Kumari Tiwari, Jasojit Debnath
doaj   +1 more source

Analysis of Islamic Financial Articles Published in Scientific and Research Journals of Accounting and Finance: Content and Taxonomy Analysis [PDF]

open access: yesمدیریت نوآوری و راهبردهای عملیاتی, 2022
Purpose: This study aims to analyze Islamic financial articles published in academic and financial science and research journals using content analysis and taxonomy analysis.Methodology: This research used an analytical-descriptive approach after ...
Hossein Rajabdorri
doaj   +1 more source

On the Use of Quantitative Methods in Accounting Research in Poland

open access: yesJournal of Banking and Financial Economics, 2022
This paper presents a review of published accounting research based on quantitative methods originating in Poland between 2010 and 2021. Twenty-one international and national journals were examined, all having “accounting” in their title, as well as the ...
Marek Gruszczyński
doaj   +1 more source

Causal microeconometrics in accounting research [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2023
Purpose: This paper reviews accounting research that employed causal inference methodology, with a focus on methods associated with causal microeconometrics (quasi-experimental). The reviewed papers were published in five leading accounting journals from
Marek Gruszczyński
doaj   +1 more source

Academic aspects of management accounting and controlling in Poland since the 1990s [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2017
Academic aspects of management accounting and controlling in Poland since the 1990s Management accounting (MA) systems in enterprises in Poland are shaped by numerous economic and institutional factors.
Anna Szychta, Justyna Dobroszek
doaj   +1 more source

Public Accounting Research and Theories: A Literature Review

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2020
The purpose of this study is to provide a structured overview of the literature on research on public accounting and the theories used by referring to articles published in four reputable international journals in 2009–2018.
Faiz Zamzami, Mukhlis Mukhlis
doaj   +1 more source

Professional Ethics of Auditing in Iran: Content Analysis [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2018
This study is aimed to investigate the status of auditing ethics in Iran in the light of the published literature in this field. The statistical population includes all related articles published in research and non-research and non-accounting journals ...
mohammad namazi, Hossein Rajabdoory
doaj   +1 more source

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