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会计学术联盟，是一群有朝气，有活力，有理想，有追求，正能量满满的“年轻人”组成的成长共同体。以“传播会计前辈思想，引领青年一代成长 ”为己任，从回归人本性的视角，探索交友与做人，倡导建立大会计金融生态圈(平台)，服务有缘人成长，成全他人，成就自己，整合资源，服务社会！ 会计学术联盟不仅仅是一个微信公众号（ID:KJXSLM，关注人数近60000人），她是以微信公众号为媒体，传播信息，整合资源的高端交流平台。承担着为有缘会计人成长服务的历史使命！ 主要服务项目： 1.公众号推文：科研学习，文献速递，硕博招生，求职招聘，学术会议，热点关注，成长训练营等。 2.线下会议：每年举办一次全国性的会计学术年会、会计教师大会、会计师大会，还有若干小型Seminar。 3.线上直播：实证会计Stata训练营；国家社科、自科经验交流会；会计核心期刊经验交流会；会计考研经验分享；会计考博经验分享。 4.社群圈子：联盟旗下有200多个社群，20000余人，顶级群有全球会计院长/系主任联谊平台（366人）；华人高端会计金融学者群（249人）；CFO顶级会计师群（61人）；中华会计博士群（550人）；中国高校会计教师联盟群（809人）；还有硕士群，考研群，考博群。。。 投稿或合作，请加总服务员微信：610997158，介绍自己，注明事项，感谢配合！ List of papers-new (Accounting)  1.Accounting Research In Abacus, A&F, Aar, and Ajm From 2008–2015: A Review and Research Agend Authors:Martina K. Linnenluecke, Jacqueline Birt, Xiaoyan Chen, Xin Ling, Tom Smith Year:2017 2.Accounting Valuation and Cost of Equity Capital Dynamics Author:Jeffrey L. Callen Year:2016 Key words：Accounting Dynamics; Cost of Equity; Valuation 3.Comments on Shan and Walter: ‘Towards A Set of Design Principles for Executive Compensation Contracts Authors:Stacey Beaumont; Raluca Ratiu; David Reeb Year:2016 4.Review of Recent Research on Improving Earnings forecasts and Evaluating Accounting-Based Estimates of The Expected Rate of Return on Equity Capital Authors:Peter D. Easton;Steven J. Monahan Year:2016 Key words：Accounting-Based Valuation; Cost of Capital; Earnings forecasts; Expected Rate of Return 5.Towards A Set of Design Principles for Executive Compensation Contracts Authors:Yaowen Shan;Terry Walter Year:2016 Key words：Design Principles; Executive Compensation 6.Carbon Accounting: Challenges for Research In Management Control and Performance Measurement Authors:Frank Hartmann, Paolo Perego and Anna Young Year:2013 Key words：Carbon Accounting;Management Accounting;Management Control;Performance Measurement;Sustainability 1.From Compromise To Concept? – A Review of Other Comprehensive Income Author:Dominic Detzen Year:2016 Key words：Other Comprehensive Income; IASB; FASB; Standard Setting; Accounting History 2.Visualising Accounting: An Interdisciplinary Review and Synthesis Author:Jane Davison Year:2015 Key words：Visual; Interdisciplinary; Review; Photograph; Theory; Method 3.How Far Can We Trust Earnings Numbers? What Research Tells Us About Earnings Management Author:Martin Walker Year:2013 Key words：Capital Market Effects;Capital Market Motives;Contractual Motives;Earnings Management;Discretionary Accruals;Real Earnings Management;Third-Party Motives 4.Accounting for Intangibles – A Critical Review of Policy Recommendations Author:Douglas J. Skinner Year:2011 Key words：Intangibles; Accounting Reform; Accounting Standards 5.Pension Accounting and Research: A Review Author:Martin Glaum Year:2009 Key words：Pensions; Pension Accounting; Value-Relevance; Earnings Management 6.Does Measuring Intangibles for Management Purposes Improve Performance? A Review of The Evidence Author:Christopher D. Ittner Year:2008 Key words：Intangible Assets; Intellectual Capital; Non-Financial Performance Measures; Balanced Scorecard; Per- formance Evaluation 7.Does Measuring Intangibles for Management Purposes Improve Performance? A Review of The Evidence Author:Christopher D. Ittner Year:2008 Key words：Intangible Assets; Intellectual Capital; Non-Financial Performance Measures; Balanced Scorecard; Per- formance Evaluation 8.What Financial and Non‐Financial Information on Intangibles Is Value‐Relevant? Author:Anne Wyatt Year:2008 Key words：Value-Relevance, Intangibles, Accounting Regulation 1.Determinants and consequences of financial distress: Review of the empirical literature Authors:Habib, A., D’Costa, M., Huang, H., Bhuiyan, B., & Sun, L. Year:2018 2.The Market for Credit Default Swaps: New Insights Into Investors’ Use of Accounting Information? Author:Paul A. Griffin Year:2014 Key words：Credit Default Swap; Credit Risk; Cds Tenor; Transparency Risk; Financial Statements; Corporate Disclosure 3.Market Microstructure: A Review From Down Under Authors:Henk Berkman, Carole Comerton-forde Year:2011 Key words：Market Microstructure; Transaction Costs; Liquidity; Market Design;Bid–Ask Spread 1.Integrated Reporting: A Structured Literature Review Authors:Reviewjohn Dumay;Cristiana Bernardi, James Guthrie, Paola Demartini Year:2016 Key words：Integrated Reportinginternational Integrated Reporting Councilstructured Literature Reviewperformative Researcha 2.The Accounting Treatment of Intangibles – A Critical Review of The Literature Authors:Daniel Zéghal, Anis Maaloul Year:2011 Key words：Intangibles;Value-Relevance;Resource Allocation;Growth;Market Value;Voluntary Disclosure 3.Twenty-one Years of Social and Environmental Accountability Research: A Coming of Age Author:Lee D. Parker Year:2011 Key words：Social Accounting;Environment; Theory/Theories;Research;Methodology 1.Big Data In Accounting: An Overview Authors:Miklos A. Vasarhelyi, Alexander Kogan, and Brad M. Tuttle Year:2015 Key words：Enterprise Data Ecosystem; Storage; Analytics; Standards; Reporting; Audit Judgment 2.A Review of Academic Research on The Reporting of Cash Flows From Operations Authors:Jeffrey Hales;Steven F. Orpurt Year:2013 Key words：Cash Flow From Operations; Direct Method; Statement of Cash Flows 3.Regulation Fd: A Review and Synthesis of The Academic Literature Authors:Adam S. Koch, Craig E. Lefanowicz, and John R. Robinson Year:2013 Key words：Regulation Fd; Selective Disclosure; Mosaic Theory 4.Leases: A Review of Contemporary Academic Literature Relating To Lessees Authors:Angela Wheeler Spencer and Thomas Z. Webb Robinson Year:2015 Key words：Leases; Operating Leases; off-Balance Sheet Financing 1.Public Sector Budgeting: A European Review of Accounting and Public Management Journals Authosr:Eugenio Anessi-Pessina; Carmela Barbera; Mariafrancesca Sicilia; Ileana Steccolini Year:2016 Key words：Literature Review, Accounting, Public Sector, Public Budgeting 2.The Main Topics of Research on Disclosures of Intangible Assets: A Critical Review Authors:Francisca Castilla-Polo;Dolores Gallardo-Vázquez Year:2016 Key words：Intangible Assets, Voluntary Disclosures, State of The Art, Intellectual Capital, Disclosure Decision 3.Integrated Reporting: Insights, Gaps and An Agenda for Future Research Authors:Charl De Villiers;Leonardo Rinaldi and Jeffrey Unerman Year:2014 Key words：Sustainability reporting, Integrated reporting, IIRC 4.Accounting-Related Research In Ppps/Pfis: Present Contributions and Future Opportunities Author:Paul andon Year:2012 Key words：Public Private Partnership, Private Finance Initiative, Public Sector Accounting, Public Sector Investment, Value for Money, Private Finance, Partnership 5.Investigating Interdisciplinary Translations The Influence of Pierre Bourdieu on Accounting Literature Authors:Bertrand Malsch and Yves Gendron and Fre´De´Rique Grazzini Year:2011 Key words：Accounting Research, Accounting Theory, Influence, Research Methods, Social Factors 6.Management Accounting In Less Developed Countries: What Is Known and Needs Knowing Author:Trevor Hopper; Mathew Tsamenyi; Shahzad Uddin; Danture Wickramasinghe Year:2009 Key words：Management Accounting, Developing Countries, Poverty, Privatization 7.Intellectual Capital Practices of Firms and The Commodification of Labour Author:Indra Abeysekera Year:2008 Key words：Commodity Markets, Labour, Intellectual Capital, Market Value 8.Strategic Management Accounting: How Far Have We Come In 25 Years? Author:Kim Langfield-Smith Year:2008 Key words：Strategic Management, Accounting, Activity Based Costs, Budgetary Control, Target Costs 9.Public Sector To Public Services:20 Years of “Contextual” Accounting Research Author:Jane Broadbent & James Guthrie Year:2008 Key words：Public Sector Accounting, Public Sector Organizations 1.25 Years of Giddens in Accounting Research: Achievements, Limitations and The Future Author:Hans Englund , Jonas Gerdin, John Burns Year:2011 1.A 21st Century Literature Review of Sales and Use Taxes for Accountants Author:Amy M. Hageman Year:2012 2.Stress and Its Antecedents and Consequences In Accounting Settings:An Empirically Derived Theoretical Model Authors:Kenneth J. Smith, Patricia L. Derrick and Michael R. Koval Year:2010 3.A Review of The Strengths and Weaknesses of Archival, Behavioral, and Qualitative Research Methods:Recognizing The Potential Benefits of Triangulation Author:Amy M. Hageman Year:2008 1.Capital Budgeting Research and Practice: The State of The Art Authosr:Donald K. Clancy; Denton Collins Year:2014 Key words：Capital Budgeting; Investment Efficiency; Risk and Uncertainty; Organization Structure; Performance Measurement; Financial Reporting Quality 2.Resolving The Sunk Cost Conflict Authors:Alan Reinstein, Mohamed E. Bayou, Paul F. Williams, Michael M. Grayson Year:2017 Key words：Sunk Costs; Organizational Behavior; Philosophy; Sunk Cost Effect; Sunk Cost Fallacy 3.Methods for Cost Management During Product Development: A Review and Comparison of Different Literatures Authors:Marc Wouters, Susana Morales, Sven Grollmuss, Michael Scheer Year:2016 Key words：Innovation and Operations Management (Iom); New Product Development (Npd); Target Costing; Modular Design; Product Platforms; Component Commonality 4.The Contemporary Art of Cost Management Methods During Product Development Authors:Marc Wouters and Susana Morales Year:2014 Key words：Cost Management; New Product Development (NPD); Research and Development (R&D); Target Costing; Life Cycle Costing; Kaizen 5.Antecedents and Consequences of Cost Information Usage In Decision Making Author:Michael S. C. Tse Year:2011 Key words：Activity-Based Costing; Behavioral Research; Cost Information; Cost Management; Decision Making 1.Executive Remuneration In China: A Literature Review Authors:Peter Rampling, Ian Eddie, Jackie Liu Year:2018 Key words：Senior Management, Remuneration, China 2.Theoretical Perspectives on Corporate Disclosure: A Critical Evaluation and Literature Survey Authors:Mohamed A. Omran; Ahmed M. El-Galfy Year:2014 Key words：Stakeholder Theory, Legitimacy Theory, Contingency Theory, Political Economy Theory, Accounting Disclosure Practice, Positive Accounting Theory 1.Goodwill and Mandatory Disclosure Compliance: A Critical Review of The Literature Authosr:Carla Carvalho;Ana Maria Rodrigues;Carlos Ferreira Year:2016 2.Confusion Over Accounting Conservatism: A Critical Review Author:Yuying Xie Year:2015 3.Accounting Conservatism: A Literature Review Authors:Yuxiang Zhong, Wanli Li Year:2015 4.Accounting Research: A Bibliometric Analysis Author:Jian-Bo Yang Year:2017 5.‘Fair Value’ of Core Deposits In The Eu Version of Ifrs: A Critical Review Author:Josef J ́Ilek Year:2016 6.Comprehending Comprehensive Income Authors:Allan Hodgson; Mark Russell Year:2014 7.A Review of The Role of Financial Reporting In The Global Financial Crisis Author:Matt Pinnuck Year:2012 8.Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions Authors:Christoph Endenich, Michael Brandau & Andreas Hoffjan Year:2011 1.Using Construal Level Theory To Motivate Accounting Research: A Literature Review Author:Martin M. Weisner Year:2015 Key words：Construal Level Theory; Psychological Distance; Literature Review 1.Public Sector Management Accounting In Emerging Economies: A Literature Review Authors:Jan Van Heldena, Shahzad Uddin Year:2016 Key words：Management Accounting, Public Sector, Emerging Economies, Literature Review 2.A Selective Critical Review of Financial Accounting Research Authors:StefaniakCharles W. Bame-Aldred, Duane M. Brandon, William F. Messier, Jr., Larry E. Rittenberg, and Chad M. Stefaniak Year:2013 Key words：Accounting Valuation; Cost of Capital; Structural Modeling; Falsifiability; Accounting Proxies; Modeling Frictions 3.Accounting As Gendering and Gendered: A Review of 25 Years of Critical Accounting Research on Gender Authors:Gregory M. Trompeter, Tina D. Carpenter, Naman Desai, Keith L. Jones, and Richard A. Riley, Jr. Year:2013 Key words：Fraud; Auditing; Literature Review; SAS 99 4.Audit Reporting for Going-Concern Uncertainty: A Research Synthesis Author:Kathryn Haynes Year:2017 5.Critical Perspectives on Accounting Cargo Cult Science and The Death of Politics: A Critical Review of Social and Environmental Accounting Research Authors:Crawford Spencea, Javier Husillosb, Carmen Correa-Ruiz Year:2010 1.A Review of Trade Credit Literature: Opportunities for Research In Operations Authors:Daniel Seifert, Ralf W. Seifert , Margarita Protopappa-Sieke Year:2013 Key words：Trade Credit;Permissible Delay In Payment; Interface Operations and Finance 1.The Riskiness of Public Sector Performance Measurement: A Review and Research Agenda Authors:Suresh Cuganesan, James Guthrie and Vedran Vranic Year:2014 Key words：Risk, Performance Measurement, Public Sector 2.In Governments, Public Services and Charities Contemporary Public–Private Partnership: Towards A Global Research Agenda Authors:Graeme Hodge;Carsten Greve Year:2016 Key words：Contracting,Infrastructure Development, Performance, Policy, Public–Private Partnerships 1.Data Mining Applications In Accounting: A Review of The Literature and Organizing Framework Authors:Farzaneh A. Amani;Adamm. Fadlalla Year:2017 Key words：Data Mining; Accounting Literature Review; Framework ; Prospective; Retrospective 2.Exploring The Use of The Delphi Method In Accounting Information Systems Research Authors:James L. Worrell, Paul M. Di Gangi, Ashley A. Bush Year:2013 Key words：Delphi Method;Expert Panel;It Risk;Methods In Accounting Research;Interacting Groups 3.A Review of Dashboards In Performance Management: Implications for Design and Research Authors:Ogan M. Yigitbasioglu , Oana Velcu Year:2012 Key words：Dashboards;Visualization;Presentation format;Display format;Performance Management;Performance Measurement;Graphs 4.Event Study Methodologies In Information Systems Research Authors:Yaniv Konchitchki, Daniel E. O'Leary Year:2011 Key words：Event Study;Market Efficiency;Capital Markets;Information Systems Research;Future Performance;Accounting Information Systems 5.Extending Ais Research To Management Accounting and Control Issues: A Research Note Author:Markus Granlund Year:2011 Key words：Ais Research;Management Accounting;Management Control;Theory;Methodology 6.On The Use of Partial Least Squares Path Modeling In Accounting Research Authors:Lorraine Lee, Stacie Petter , Dutch Fayard ， Shani Robinson Year:2011 Key words：Partial Least Squares;Structural Equation Modeling 7.Management Accounting and Integrated Information Systems: A Literature Review Author:Anders Rom &Carsten Rohde Year:2007 Key words：Integrated Information Systems; Literature Review; Management Accounting; Enterprise Information Systems;Erp Systems 1.Financial Accounting In The Banking Industry: A Review of The Empirical Literature Authors:Anne Beatty, Scott Liao Year:2014 Key words：Financial Accounting;Bank Regulatory Capital;Information Asymmetry 2.Thoughts on Financial Accounting and The Banking Industry Author:Robert M. Bushman Year:2014 Key words：Banking; Accounting Discretion; Bank Transparency; Bank Risk 3.Estimation Sample Selection for Discretionary Accruals Models Authors:Frank Ecker, Jennifer Francis N , Per Olsson, Katherine Schipper Year:2013 Key words：Discretionary Accruals;Earnings Management;Peer Firms;Discretionary Accruals Models 4.Research In Accounting for Income Taxes Authors:John R. Graham, Jana S. Raedy , Douglas A. Shackelford Year:2012 Key words：Accounting for Income Taxes;Book-Tax Differences;Earnings Managements;Market Pricing 5.Challenges and Opportunities In Disclosure Research—A Discussion of ‘The Financial Reporting Environment:Reviewofthe Recent Literature' Author:Philip G.Berger Year:2011 Key words：Financial Reporting;Disclosure;Regulation 6.A Review of Tax Research Authors:Michelle Hanlon, Shaneheitzman Year:2010 Key words：Tax;Investment;Corporate Decision-Making;Earnings Quality;Governance;Tax Avoidance 7.Accounting Anomalies and Fundamental Analysis:A Review of Recent Research Advances Author:Scott Richardson, Irem Tuna ,Peterwysocki Year:2010 Key words：Accruals;Anomalies;forecasting;Fundamental Analysis;Market Efficiency;Risk 8.Implications for Gaap From Ananalysis of Positive Research In Accounting Author:S.P. Kothari, Karthikramanna, Douglasj.Skinner Year:2010 Key words：GAAP;Fair Value;FASB;IASB 9.The Financial Reporting Environment:Review of The Recent Literature Author:Anne Beyer, Daniela.Cohen , Thomasz.Lys , Beverlyr.Walther Year:2010 Key words：Information Environment;Voluntary Disclosures;Mandatory Disclosures;Regulation;Analysts 10.Journal of Accounting and Economics Understanding Earnings Uality:A Review of The Proxies,Their Determinants and Their Consequences Authors:Patricia Dechow, Weilige, Catherineschrand Year:2010 Key words：Earnings Quality;Earnings Management;Review;Survey 1.Internal Control In Accounting Research: A Review and Future Research Agenda Authors:Keryn Chalmers, David Hay, Hichem Khlif Year:2018 2.Target shooting: review of earnings management around earnings benchmarks Authors:Habib, A. and Hansen, J. Year:2008 3.Legal Environment, Accounting Information, Auditing and Information Intermediaries:Survey of Empirical Literature Authors:Habib, Ahsan Year:2007 4.Information risk and the cost of capital: Review of the empirical literature Authors:Habib, Ahsan Year:2006 1.The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research Authors:Christian Leuz and Peter D. Wysocki Year:2016 Key words：Transparency; Regulation; Accounting Standards; Capital Markets; Institutional Economics; International Accounting; Disclosure; Ifrs; Political Economy; Cost–Benefit Analysis; Real Effects 1.The Missing Link Between Corporate Performace Measurement System and Chief Executive officer Incentive Plans Authors:Andrea Dossi; Lorenzo Patelli; Laura Zoni Year:2010 Key words：Management Control, Performance Measurement, Executive Compensation, Transaction Cost Economics, Hybrid Governance 1.Internal Auditing In The Middle East and North Africa: A Literature Review Authors:Mahmoud Al-Akra; Waleed Abdel-Qader; Mamun Billah Year:2016 Key words：Internal Auditing, Regulatory Reforms, Mena Region, Compliance, Consulting 1.Management Accounting In Small and Medium-Sized Enterprises: Current Knowledge and Avenues for Further Research Authors:Oro Lavia Lo´Pez; Martin R. W. Hiebl Year:2015 Key words：Management Accounting; Management Control; Firm Size; Small and Medium-Sized Enterprises; Smes; Small Enterprises; Medium Enterprises 2.Outsourcing The Information System:Determinants, Risks, and Implications for Authors:Margaret H. Christ;Natalia Mintchik;Long Chen;James L. Bierstaker Year:2015 Key words：Outsourcing; Business Process Outsourcing; Service Organizations; Performance Risk;Relational Risk; Management Control Systems 3.Role of Management Accounting Systems In The Development and Efficacy of Transactive Memory Systems Authors:Ge Bai;Ranjani Krishnan Year:2012 Key words： Group Learning;Management Accounting 1.Integrated reporting and assurance: where can research add value? Author:Roger Simnett, Anna Louise Huggins Year:2015 Key words：Assurance, Capitals, Integrated reporting, International integrated reporting council, Value creation process 1.Gender in Accounting Research: A Review Authors:Hichem Khlif, Imen Achek Year:2017 Key words：Gender, Review, Accounting research 1.The Role of Social Capital In Corporations: A Review Authors:Henri Servaes;Ane Tamayo Year:2017 Key words：Social Capital, Corporate Social Responsibility, Trust, Corporate Culture 1.A survey of the financial reporting in private firms Authors:Habib, A., Ranasinghe, D., & Huang, H. Year:2018 Key words：Private Firms, Financial Reporting, Regulation 1.The Effects of Environmental, Social and Governance Disclosures and Performance on Firm Value: A Review of The Literature In Accounting and Finance Authors:Chris Brooks;Ioannis Oikonomou Year:2018 Key words：Corporate Social Responsibility (CSR); Environmental Social and Governance (ESG) Disclosures; Firm Value; Stock Market Performance ;Literature Review;Socially Responsible Investing (SRI) 2.Fair Value Vs Conservatism? Aspects of The History of Accounting, Auditing, Business and Finance From Ancient Mesopotamia To Modern China Author:R.H. Macve Year:2015 Key words：Business History; China; Comparative International; Accounting History; Conceptual Framework; Conservatism; Fair Value; Institutional Rationalised Myth 3.Mapping and Exploring The Topography of Contemporary Financial Accounting Research Authors:Rhoda Brown, Michael Jones Year:2015 Key words：Financial Accounting; Literature Review 4.20 Years of Studies on The Balanced Scorecard: Trends, Accomplishments, Gaps and Opportunities for Future Research Author:Zahirul HoqueShackelford Year:2014 Key words：Balanced Scorecard;Performance Management;Accounting;Business and Management;Literature Review 5.Accounting Narratives and The Narrative Turn In Accounting Research: Issues, Theory, Methodology, Methods and A Research Framework Author:Vivien Beattie Year:2014 Key words：Accounting Narratives;Content Analysis;Corpus Linguistics;Discourse Analysis;Storytelling;Sensemaking 6.Publishing Characteristics, Geographic Dispersion and Research Traditions of Recent International Accounting Education Research Authors:Neil Marriott, Greg Stoner , Tim Fogarty, Alan Sangster Year:2014 Key words：Accounting Education;Publication Patterns;Journal Rankings 7.Reflections and Projections: A Decade of Intellectual Capital Accounting Research Authors:James Guthrie , Federica Ricceri, John Dumay Year:2012 Key words：Intellectual Capital;Accounting;Research;Scholarship;Literature Review 8.Contemporary Public Sector Accounting Research – An International Comparison of Journal Papers Author:Andrew Goddard Year:2010 Key words：Public Sector;Literature Review;Methodology 1.The Development of Accounting Regulation In Iraq and The Ifrs Adoption Decision: An Institutional Perspective Authors:Enas A. Hassan, Michaela Rankin, Wei Lu Year:2014 Key words：Accounting Regulation; International Financial Reporting Standards (Ifrs); Institutional Theory; Iraq 2.Potential Model Misspecification Bias: formative Indicators Enhancing Theory for Accounting Researchers Authors:Waymond Rodgers，andrés Guiral Year:2011 Key words：Lltent Constructs;formative and Reflective Indicators;Structural Equation Models; Partial Least Squares 3.Trends In Research on International Accounting Harmonization Authors:C. Richard Baker A & Elena M. Barbu Year:2007 Key words： Accounting Research; International Accounting Harmonization; International Accounting Research; Financial Accounting Standards List of papers-new (Auditing)（Updated） 1.Auditing Private Companies: What Do We Know? Authors:Ann Vanstraelen & Caren Schelleman Year:2017 Key words：Auditing; Private Companies 1.A Review of the Archival Literature on Audit Partners Authors:Clive Lennox and Xi Wu Year:2017 Key words：Auditing; Audit Partners; Auditing; Literature Review; Research Opportunities 2.Auditing Related Party Transactions: A Literature Overview and Research Synthesis Authors:Elizabeth A. Gordon, Elaine Henry, Timothy J. Louwers, and Brad J. Reed Year:2016 3.The Auditor’S Reporting Model:A Literature Overview and Research Synthesis Authors:Bryan K. Church, Shawn M. Davis, and Susan A. Mccracken Year:2008 4.Sox After Ten Years: A Multidisciplinary Review Authors:John C. Coates and Suraj Srinivasan Year:2014 Key words：Sarbanes-Oxley; Regulation; Sec; Pcaob; Audit; Cost Benefit Analysi 5.Antecedents and Consequences of Independence Risk: Framework for Analysis Authors:Karla M. Johnstone, Michael H. Sutton, and Terry D. Warfield Year:2001 Key words：Auditor, Independence Risk, Conceptual Framework 1.Audit Firm Rotation and Audit Quality: Evidence From Academic Research Authors:David S. Jenkins, Thomas E. Vermeer Year:2013 Key words：Accounting Research;Auditing;Auditor Tenure;Auditor-Client Relationship;Mandatory Auditor Rotation 2.A Review of Australian Audit Pricing Literature Author:Andrew Ferguson Year:2005 Key words：Audit Pricing, Audit Quality, Auditor Industry Specialization 1.Auditing Research: A Review Across The Disciplinary Divide Author:Christopher Humphrey Year:2016 Key words：Auditing, Regulation, Qualitative Methods, Quantitative Methods, Research Methods 2.Audit Committees: Practices, Practitioners and Praxis of Governance Authors:Niamh M. Brennan;Collette E. Kirwan Year:2014 Key words：Corporate Governance, Audit Committees, Practice Theory, Guardianship Circle 1.Group Judgment and Decision Making In Auditing: Past and Future Research Authors:Ken T. Trotman;Tim D. Bauer;Kerry A. Humphreys Year:2015 Key words：Review Process;Brainstorming;Consultation 1.IFRS Adoption and Auditing: A Review Authors:Hichem Khlif, Imen Achek Year:2016 Key words：Audit Report Lag, Audit Fees, Audit Quality, Audit Market, IFRS Adoption 1.Effects of Differences In National Culture on Auditors’ Judgments and Decisions: A Literature Review of Cross-Cultural Auditing Studies From A Judgment and Decision Making Perspective Authors:Christine Nolder and Tracey J. Riley Year:2014 Key words：Culture; Ethics; Risk; Conflict; Probability; Bicultural; Overconfidence 2.A Summary of Research on External Auditor Reliance on The Internal Audit Function Authors:Charles W. Bame-Aldred, Duane M. Brandon, William F. Messier, Jr., Larry E. Rittenberg, and Chad M. Stefaniak Year:2013 Key words：External Audit;Internal Audit;Reliance on The Internal Audit Function;Audit Judgments 3.A Synthesis of Fraud-Related Research Authors:Gregory M. Trompeter, Tina D. Carpenter, Naman Desai, Keith L. Jones, and Richard A. Riley, Jr. Year:2013 Key words：Fraud; Auditing; Literature Review; SAS 99 4.Audit Reporting for Going-Concern Uncertainty: A Research Synthesis Authors:Elizabeth Carson, Neil L. Fargher, Marshall A. Geiger, Clive S. Lennox, K. Raghunandan, and Marleen Willekens Year:2013 Key words：Sarbanes-Oxley; Regulation; Sec; Pcaob; Audit;Going-Concern; Audit Reporting; Bankruptcy 5.Audit Sampling Research: A Synthesis and Implications for Future Research Authors:Randal J. Elder, Abraham D. Akresh, Steven M. Glover, Julia L. Higgs, and Jonathan Liljegren Year:2013 Key words：Audit Sampling; Audit Evidence; Post-Sox Environment 6.Auditors’ Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions Authors:Stephen K. Asare, Brian C. Fitzgerald, Lynford E. Graham, Jennifer R. Joe, Eric M. Negangard, and Christopher J. Wolfe Year:2013 Key words：Auditor Judgment and Decision-Making; Internal Controls;Sarbanes-Oxley Act; Literature Synthesis 7.Audit Quality: Insights from the Academic Literature Authors:W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori B. Shefchik, and Uma K. Velury Year:2013 Key words：Audit Auality; Audit Quality Indicators; Auditor Judgment; PCAOB Synthesis 8.Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research Authors:R. Kathy Hurtt, Helen Brown-Liburd, Christine E. Earley, and Ganesh Krishnamoorthy Year:2013 Key words：Professional Skepticism; Skepticism;Auditor Skepticism; Auditor Judgment;Skeptical Behavior 9.The Audit of Fair Values and Other Estimates:The Effects of Underlying Environmental, Task, and Auditor-Specific Factors Authors:Brian Bratten, Lisa Milici Gaynor, Linda Mcdaniel, Norma R. Montague, and Gregory E. Sierra Year:2013 Key words：Fair Values; Estimates;Audit Judgment; Audit Deficiencies 10.The Audit Reporting Model: Current Research Synthesis and Implications Authors:Theodore J. Mock, Jean Be ´Dard, Paul J. Coram, Shawn M. Davis, Reza Espahbodi, and Rick C. Warne Year:2013 Key words：The Audit Reporting Model; The Audit Report; Auditing; Assurance; Expectations Gap; Financial Statements 11.The Auditor’S Approach To Subsequent Events: Insights From The Academic Literature Authors:Janne O. Y. Chung, Charles P. Cullinan, Michele Frank, James H. Long, Jennifer Mueller-Phillips, and Dennis M. O’Reilly Year:2013 Key words：Contextual Factors;Cognitive Processing Strategies;Heuristics and Biases; Subsequent Events Judgment Process 12.Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned? Authors:William F. Messier, Jr., Chad A. Simon, and Jason L. Smith Year:2013 Key words：Analytical Procedures; Risk Assessment Procedures; Auditing Standards 13.A Framework for Understanding and Researching Audit Quality Author:Jere R. Francis Year:2011 14.A Model and Literature Review of Professional Skepticism In Auditing Risk Monitoring and Control In Audit Firms: A Research Synthesis Authors:Jean C. Bedard, Donald R. Deis, Mary B. Curtis, and J. Gregory Jenkins Year:2009 Key words：Audit Firm Quality Control; Risk Monitoring; Auditing Standards; Independence Risk; Whistle-Blowing; Decision Aids 15.Risk Monitoring and Control In Audit Firms: A Research Synthesis Authors:Jean C. Bedard, Donald R. Deis, Mary B. Curtis, and J. Gregory Jenkins Year:2008 Key words：Audit Firm Quality Control; Risk Monitoring; Auditing Standards; Independence Risk; Whistle-Blowing; Decision Aids 16.International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities Authors:Roger Simnett;Elizabeth Carson;Ann Vanstraelen Year:2007 Key words：Audit Firm Quality Control; Risk Monitoring; International Audit; Archival Research; Audit Quality; Research Opportunities 17.Audit Research after Sarbanes-Oxley Authors:Mark L. DeFond and Jere R. Francis Year:2005 18.Audit Reporting for Going-Concern Uncertainty: A Research Synthesis Authors:Elizabeth Carson, Neil L. Fargher, Marshall A. Geiger, Clive S. Lennox, K. Raghunandan, and Marleen Willekens Year:2013 Key words：Going-Concern; Audit Reporting; Bankruptcy 19.A Review and Model of Auditor Judgments In Fraud-Related Planning Tasks Authors:Jacqueline S. Hammersley Year:2011 Key words：Fraud; Risk Assessment;Hypothesis Generation;Audit Planning 20.Multinational Group Audits: Problems Faced in Practice and Opportunities for Research Author:Dan Sunderland Year:2017 Key words：Group audits; Component auditors; ISA 600; AU-C 600 21.Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions Authors:Joseph V. Carcello, Dana R. Hermanson, and Zhongxia (Shelly) Ye Year:2011 Key words：Corporate Governance; Board; Audit Committee; Literature Review 22.A Summary of Research and Enforcement Release Evidence on Confirmation Use and Effectiveness Authors:Paul Caster, Randal J. Elder, and Diane J. Janvrin Year:2008 Key words：Audit Confirmations; Audit Evidence; Confirmation Reliability; Aaer Evidence 23.Financial Statement Fraud: Insights From The Academic Literature Author:Chris E. Hogan, Zabihollah Rezaee, Richard A. Riley, Jr., and Uma K. Velury Year:2008 Key words：Financial Statement Fraud; Fraud Detection; Fraud Triangle; Audit Procedures;Audit Planning; High-Risk Audit Areas 1.Trends In Auditor Reporting In Australia: A Synthesis and Opportunities for Research Authors:Elizabeth Carson, Neil Fargher, Yuyu Zhang Year:2016 2.Review of Post-Clerp 9 Australian Auditor Independence Research Author:Peter John Carey, Gary S. Monroe, Greg Shailer Year:2015 3.Audit Market Structure and Competition in Australia Authors:Elizabeth Carson, Nives Botica Redmayne, Lin Liao Year:2014 4.The Role of Auditing In Corporate Governance In Australia and New Zealand: A Research Synthesis Authors:David Hay, Jenny Stewart, Nives Botica Redmayne Year:2017 5.Some Economics of Audit Market Reform Authors:Boon Seng Tan Year:2016 1.Audit fee research on issues related to ethics Author:David Hay Year:2016 1.A Review of the Concept and Measures of Audit Quality in Three Decades of Research Authors:Tânia Menezes Montenegro, Filomena Antunes Brás Year:2017 Key words：Auditquality; Auditqualitydefinition; Auditqualitydimensions; Auditqualityproxies;Audit quality indicators; USA; International 1.Audit Support Systems and Decision Aids: Current Practice and Opportunities for Future Research Authors:Carlin Dowling & Stewart Leech Year:2007 Key words：Audit Support Systems; Decision Aids; System Restrictiveness 1.The auditor‐to‐client revolving door: A structured literature review Authors:Amr Kotb, Hussein Halabi, and Hany Elbardan Year:2018 Key words：audit firm alumni/affiliation, Audit revolving door, employment of ex‐auditor, former auditor, structured literature review 2.Strengthening The Financial Reporting System: Can Audit Committees Deliver? Author:Jean Bédard and Yves Gendron Year:2010 Key words：Audit Committee, Corporate Governance, Effectiveness, Regulation, Review of Literature 3.An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research Authors:John L. Abernathy, Michael Barnes, Chad Stefaniak, and Alexandria Weisbarth Year:2017 Key words：Audit delay, audit report lag, financial reporting timeliness 4.Auditing Interactive Complexity: Challenges for The Internal Audit Profession Authors:Arno Nuijten, Mark Van Twist and Martijn Van Der Steen Year:2015 Key words：Internal Audit, Interactive Complexity, Critical Essay, Adaptive Auditing 5.Integrated Fraud Risk Factors and Robust Methodology: A Review and Comment Authors:Tumpal Sitorus and Don Scott Year:2009 Key words：Fraud, Auditingstandards, Regulation, Auditmodelling 1.Issues Raised By Studying Defond and Zhang: What Should Audit Researchers Do? Authors:John Donovan, Richard Frankel, Joshua Lee, Xiumin Martin, Hojun Seo Year:2014 Key words：Auditors; Audit Quality; Regulatory Intervention;PCAOB 2.A Review of Archival Auditing Research Author:Mark DeFond and Jieying Zhang Year:2014 Key words：Auditing, Auditing Quality, Audit Quality Proxies, Auditing Quality Models, Auditor Incetives, Client Incentives, Competences, Financial Reporting Quality 1.The Value of Public Sector Audit: Literature and History Authors:Elizabeth Carson, Neil Fargher, Yuyu Zhang Year:2018 Key words：Auditing, Government, Public Sector, Auditing History 2.Formation and Consequences of Going Concern Opinions: A Review of the Literature Author:Jodi Gissel, Jesse C. Robertson and Chad M. Stefaniak Year:2010 1.Political Connections, Financial Reporting and Auditing: Survey of the Empirical litereture Authors:Habib, A., Ranasinghe, D., Muhammadi, A., & Islam, A. Year:2018 Key words：Political Connections, Financial Reporting Quality, Auditing, Financial Analysts 2.Review of Post-Clerp 9 Australian Auditor Independence Research Author:Peter John Carey, Gary S. Monroe, Greg Shailer Year:2015 1.Opportunities for auditing research: back to our interdisciplinary roots Author:David Hay Year:2017 Key words：Corporategovernance, Interdisciplinaryresearch, Auditfees, Qualitativeresearch, Auditing, Quantitative research, Auditing standards, Auditing research 2.The Frontier of Auditing Research Author:David Hay Year:2015 Key words：Corporate Governance, Qualitative Research, Auditing, Quantitative Research 1.Litigation risk, financial reporting and auditing: A survey of the literature Authors:Habib, A., Jiang, H., Bhuiyan, B., and Islam, A. Year:2014 Key words：Securities class action lawsuits; Securities class action lawsuits; Securities class action lawsuits; Auditor litigation 2.Audit firm industry specialization and audit outcomes: Insights from academic literature Author:Habib, A Year:2011 Key words：Industry Specialization, Audit fees, Financial Reporting Quality, SOX 1.Integrated reporting and assurance: where can research add value? Author:Roger Simnett, Anna Louise Huggins Year:2015 Key words：Assurance, Capitals, Integrated reporting, International integrated reporting council, Value creation process 1.What Do We Know About Audit Quality? Author:Jere R. Francis Year:2004 Key words：Audit Quality; Sarbanes-Oxley Act; Audit Failure Rates 声明：本资料是会计学术联盟文献速递分析部，新西兰梅西大学在读博士生孙翾（审计方向）率领的文献小组收集整理而成，因阅读量和知识面有限，难免有疏漏，欢迎有心人给联盟公众号留言补充，我们将十分感谢~！
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