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Journal of Accounting Literature Cover Image for Volume 48, Issue 2
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Volume 48,
Issue 2,
11 March 2026
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Volume 48, Issue 5, December 2026

About the Journal of Accounting Literature

The Journal of Accounting Literature strives to be a committed, interdisciplinary forum for papers which make a fundamental and substantial contribution to the understanding of accounting phenomena.

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The information linkages across countries around tariff imposition announcements during the second Trump administration
Decoding the interlinkage between CEO compensation and ESG dimensions: a review and future research agenda
Constraints on earnings management: the moderating roles of CEO narcissism and audit quality in emerging economy
Militaristic management and investment decision: an analysis of risk preference
A structured literature review of carbon assurance from a microfoundations perspective
Open access articles
March 24 2026
A structured literature review of carbon assurance from a microfoundations perspective
Dorothy Nyika, Anastacia Mamabolo
March 06 2026
Income smoothing: a review of the international literature
Ying Liu, Hoa Luong et al.
March 06 2026
STEM expertise in Australian boardrooms: trends and impact on firm outcomes
Natalie Elms, John Nowland et al.
March 04 2026
Impression management in financial and sustainability reporting: a mixed-methods research synthesis
Paola Ramassa, Elisa Bonollo et al.
February 23 2026
Top management’s financial experience, backgrounds in regulatory and non-regulatory financial institutions, and corporate tax aggressiveness
Yukun Cao, Zhe Li

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Editor(s):
Professor Martina Linnenluecke
Professor Tom Smith

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