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Journal of Accounting Literature Volume 44 Issue 1

Subject Areas: Accounting
Publisher: Emerald Group Publishing Limited - Emerald Publishing
ISSN: 0737-4607
SJR: 19

Available

Journal Article

Why does affect matter in accounting: a review of experimental studies on the effect of affect

Geng, Xin; Kalargiros, Manos

2022 Journal of Accounting Literature

doi:10.1108/jal-11-2021-0005

The effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of accounting judgments and decisions in theoretically different manners, the purpose of this synthesis is to understand the state...
Available

Journal Article

Accounting for intangible assets – insights from meta-analysis of R&D research

Jeny, Anne; Moldovan, Rucsandra

2022 Journal of Accounting Literature

doi:10.1108/jal-11-2021-0004

The knowledge- and Internet-based economy demands a reexamination of the accounting treatment for intangibles and a thorough understanding of the empirical evidence on this topic.Design/methodology/approachThe study reviews the literature on research and development (R&D), a specific internally...
Available

Journal Article

How relative performance information affects employee behavior: a systematic review of empirical research

Schnieder, Christian

2022 Journal of Accounting Literature

doi:10.1108/jal-11-2021-0006

This paper provides an overview of the empirical findings on how relative performance information (RPI) affects employee behavior. Additionally, the review identifies future research opportunities based on a systematic analysis of the literature that incorporates findings across several...

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