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Dive into the research topics where Accounting is active. These topic labels come from the works of this organization's members. Together they form a unique fingerprint.
Collaborations and top research areas from the last five years
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Profiles
Research output
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Do auditors understand the implications of ESG issues for their audits? Evidence from financially material negative ESG incidents
Aobdia, D. & Yoon, A., Apr 2026, In: Journal of Accounting and Economics. 81, 2, 101831.Research output: Contribution to journal › Article › peer-review
3 Link opens in a new tab Scopus citations -
Do Earnings Announcements Affect Employee Spending? Evidence from Transaction Data*
Lourie, B., Nekrasov, A., Truong, P. & Zhu, C., May 2026, In: Journal of Accounting Research. 64, 2, p. 979-1020 42 p.Research output: Contribution to journal › Article › peer-review
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Principal-versus-Agent Considerations in Revenue Recognition Under ASC 606 and Compliance Risk
Du, K., Louis, H., Schmidt, B. & Wang, S., May 2026, In: Accounting Review. 101, 3, p. 467-492 26 p.Research output: Contribution to journal › Article › peer-review
Open Access -
Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders
Ferguson, D., Krupa, T. J. & Laux, R. C., Apr 2026, In: Journal of Accounting and Economics. 81, 2, 101832.Research output: Contribution to journal › Article › peer-review
2 Link opens in a new tab Scopus citations -
The use of artificial intelligence in decision-making: evidence from the effectiveness of corporate tax strategies
Krupa, T. J. & Mullaney, M. S., Jun 2026, In: Review of Accounting Studies. 31, 2, p. 704-744 41 p.Research output: Contribution to journal › Article › peer-review
Open Access -
Client restatement announcement, audit office human capital investment, and audit quality improvements
Aobdia, D., Liu, X., Na, K. & Wu, H., Apr 1 2025, In: Journal of Accounting and Economics. 79, 2-3, 101741.Research output: Contribution to journal › Article › peer-review
6 Link opens in a new tab Scopus citations -
Do Credit Ratings Reflect Private Information about SEC Investigations?
Bonsall, S. B., Donovan, J. B., Holzman, E. R., Wang, X. & Yang, D. G., Mar 2025, In: Accounting Review. 100, 2, p. 21-44 24 p.Research output: Contribution to journal › Article › peer-review
3 Link opens in a new tab Scopus citations -
Earnings myopia and private equity takeovers
Hribar, P., Kravet, T. & Krupa, T., Mar 2025, In: Review of Accounting Studies. 30, 1, p. 994-1035 42 p.Research output: Contribution to journal › Article › peer-review
Open Access3 Link opens in a new tab Scopus citations -
EDGAR Implementation, Unionization, and Strategic Disclosure
Aobdia, D., Cheng, L., Tan, Q. & Wu, X., May 2025, In: Accounting Review. 100, 3, p. 1-34 34 p.Research output: Contribution to journal › Article › peer-review
1 Link opens in a new tab Scopus citations -
Endogeneity and the economic consequences of tax avoidance
Dyreng, S. D., Hills, R. W., Lewellen, C. M. & Lindsey, B. P., Mar 1 2025, In: Contemporary Accounting Research. 42, 1, p. 702-730 29 p.Research output: Contribution to journal › Article › peer-review
Open Access4 Link opens in a new tab Scopus citations