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

被引：12

作者：

Hardies, Kris ^{[1
]}

Ohlrogge, Fynn ^{[2
]}

Mentens, Jo ^{[1
]}

Vandennieuwenhuysen, Jonas ^{[1
]}

机构：

[1] Univ Antwerp, Fac Business & Econ, Dept Accountancy & Finance, Antwerp, Belgium

[2] Maastricht Univ, Sch Business & Econ, Accounting & Informat Management, Maastricht, Netherlands

来源：

BEHAVIORAL RESEARCH IN ACCOUNTING | 2024年 / 36卷 / 01期

关键词：

accounting research; systematic review; literature review; meta-analysis; synthesis; METAANALYSIS;

D O I：

10.2308/BRIA-2022-042

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：21 / 43

页数：23

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