History of behavioral accounting research (1960–2023): a bibliometric analysis

R Camilli, A Mechelli, L Coronella - Journal of Management History, 2024 - emerald.com
Purpose This study aims to examine the over 60-year evolution of behavioral accounting
research (BAR), with the main aim of critically and accurately tracing its past, present and …

Revisiting Materiality: A Comprehensive Review of Research Since 2005

E Litlabø, A Eilifsen, WF Messier Jr - Available at SSRN 4763606, 2024 - papers.ssrn.com
Abstract [enter Abstract BodyMateriality is a fundamental concept of auditing. Regulatory
changes and improved data availability have motivated renewed interest in research on …