A Guide for Accounting Researchers to Conduct and Report Systematic Literature Reviews

Kris Hardies*, Fynn Ohlrogge, Jo Mentens, Jonas Vandennieuwenhuysen

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review

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Abstract

Literature reviews can potentially contribute to our knowledge and understanding of a particular topic. However, consistent with anecdotal evidence, we document that literature reviews in auditing are of low quality in implementing best practice guidelines for conducting and reporting systematic reviews. We rely on existing guidelines and best practices in other domains to offer accounting researchers a step-by-step guide for conducting and reporting systematic literature reviews. We hope this guide will help to improve the quality of literature reviews in accounting and the assessment of such reviews by editors and reviewers.
Original languageEnglish
Pages (from-to)21-43
Number of pages23
JournalBehavioral Research in Accounting
Volume36
Issue number1
DOIs
Publication statusPublished - 1 Mar 2024

Keywords

  • accounting research
  • systematic review
  • literature review
  • meta-analysis
  • synthesis

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