A Guide for Accounting Researchers to Conduct and Report Systematic Literature Reviews
本文指出审计领域的文献综述质量低，未遵循系统综述的最佳实践，并借鉴其他领域的指南，为会计研究者提供进行和报告系统文献综述的逐步指南，以提升综述质量并帮助编辑和审稿人评估。
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.