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A review of accounting research in the Asia Pacific region
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In this paper, a review of accounting research published within the Asia Pacific Region by analysing nine of the main accounting journals within the region along five dimensions is presented, i.e., most frequently cited papers, topical coverage, impact on practice, research method, and noted authors.Abstract:
In this paper, we review scholarly accounting research published within the Asia Pacific Region by analysing nine of the main accounting journals within the region along five dimensions. The nine journals we focus on are: Accounting, Auditing and Accountability Journal; Australian Accounting Review; Abacus; Accounting and Finance; Australian Journal of Management; Accounting Research Journal; Journal of Contemporary Accounting and Economics; Managerial Auditing Journal; and Pacific Accounting Review. The five dimensions we consider are: the most frequently cited papers; topical coverage; impact on practice; research method; and noted authors. Our review leads us to conclude that the accounting journals published within the Asia Pacific region make a significant contribution to research and practice both within the region and internationally.read more
Citations
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The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
Christian Leuz,Peter D. Wysocki +1 more
TL;DR: The authors discusses the empirical literature on the economic consequences of disclosure and financial reporting regulation, drawing on U.S. and international evidence, highlighting the challenges with quantifying regulatory costs and benefits, measuring disclosure and reporting outcomes, and drawing causal inferences from regulatory studies.
Journal ArticleDOI
On the shoulders of giants: undertaking a structured literature review in accounting
TL;DR: In this article, the authors present a method for a structured literature review (SLR) which is used for examining a corpus of scholarly literature, to develop insights, critical reflections, future research paths and research questions.
Journal ArticleDOI
Conducting systematic literature reviews and bibliometric analyses
TL;DR: Literature reviews play an essential role in academic research to gather existing knowledge and to examine the state of a field as mentioned in this paper, however, researchers in business, management and related disciplines tend to ignore them.
Corporate disclosure of environmental capital expenditures: a test of alternative theories
TL;DR: In this paper, the authors examine three potential explanations for the corporate choice to disclose environmental capital spending amounts and find that the disclosure appears to be a function of the materiality of the spending and that, for the overwhelming majority of observations, the disclosed amounts are not quantitatively material.
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Women on boards and greenhouse gas emission disclosures
TL;DR: In this article, the authors apply institutional and board capital theory to examine whether women on boards are associated with disclosure and quality of corporate greenhouse gas (GHG) emissions related reporting, and find that companies with multiple female directors make GHG emissions related disclosures that are of higher quality.
References
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Journal ArticleDOI
Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation
TL;DR: In this article, the role of legitimacy theory in explaining managers' decisions is discussed and it is emphasised that legitimacy theory, as it is currently used, must still be considered to be a relatively underdeveloped theory of managerial behaviour.
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Corporate social and environmental reporting
Rob Gray,Reza Kouhy,Simon Lavers +2 more
TL;DR: In this paper, a review of the corporate social reporting literature, its major theoretical preoccupations and empirical conclusions, attempts to re-examine the theoretical tensions that exist between “classical” political economy interpretations of social disclosure and those from more “bourgeois” perspectives.
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Some determinants of social and environmental disclosures in New Zealand companies
David Hackston,Markus J. Milne +1 more
TL;DR: In this article, a study on the social and environmental disclosure practices of New Zealand companies is presented, and the results indicate that both company size and industry are significantly associated with social-and environmental disclosures, and that profitability is not.
Posted Content
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Journal ArticleDOI
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