Purpose: This paper aims to map the evolution of artificial intelligence (AI) in accounting research through a corpus-wide and decade-based thematic analysis. We identify dominant themes, key contributors, recent research hotspots, and chart future research trajectories that link historical shifts to emerging priorities. Methodology/approach: We conducted a bibliometric analysis of a SCOPUS dataset (1984–2024). Using a PRISMA screening protocol, 2,863 records were reduced to 451 peer-reviewed articles, followed by thematic synthesis and network mapping in VOSviewer. Findings: Research accelerates sharply after 2015, paralleling advances in machine learning and data availability. The analysis identified four thematic clusters: (1) financial analysis and decision support; (2) regulatory and strategic implications; (3) education and professional adaptation; and (4) digital transformation of accounting information systems. Thematic evolution progresses from early expert systems toward dense, multidisciplinary data-driven ecosystems. Hotspots between 2020 and 2024 include generative AI, automated sustainability reporting, blockchain applications, and predictive analytics, with implications for reporting accuracy, compliance, automation, and skills. Research limitations/implications: Reliance on a single database (SCOPUS) may exclude relevant studies, while PRISMA-based screening and eligibility decisions introduce subjectivity in coverage. Practical implications: The findings are relevant for regulators, educators, and practitioners by outlining emerging themes, governance/ethics, and competency implications. Originality/value: This research delivers an up-to-date, corpus-wide, decade-resolved map that offers a consolidated baseline and practical roadmap for future research and expectations in AI-based accounting.
Purpose: The paper examines how sustainability reporting can enhance the informational support of stakeholders within Geographical Indication Product (GIP) supply chains through an empirical analysis of the Geographic Indications (GIs) developmental effects and the alignment of reporting frameworks to Protected Designation of Origin (PDO) and Protected Geographical Indication (PGI) schemes. Methodology/approach: The study is based on regression analysis of data taken from the World Bank and eAmbrosia to study the connection between GI, agricultural land, rural population size, agricultural employment levels, and value added; content analysis was then used to examine GRI as a sustainability reporting framework. Findings: The results show that the number of registered GIs positively affects added value in agriculture, forestry, and fisheries. The paper also suggests key performance indicators and reporting methods to improve sustainability in GI systems. Research limitations/implications: The study uses national-level data, which may not reflect local differences. Thus, the proposed indicators and reporting methods may need to be adjusted for different regions, products, or organisations. Originality/value: The study combines GI analysis, local development, and sustainability reporting. It develops a tailored sustainability reporting framework for PDO and PGI schemes, enhancing informational support for stakeholders in GIP supply chains.
Purpose: This paper critically examines the classification of cash flows, focusing on conceptual and methodological discrepancies in the classification of operating cash flows (OFCs) and the calculation of Net Operating Cash Flow (NOCF) across IFRSs (IAS 7) and US GAAP (ASC 230), as well as standards in New Zealand (NZ IAS 7) and South Africa (SA IAS 7), emphasising the implications of such divergences for financial analysis and decision-making. Methodology/approach: Using a quantitative case study of Linas Agro Group, the research demonstrates how the flexibility allowed under IAS 7 (effective until 2027, hereinafter Current IAS 7) – with sixteen permissible variations for classification of operating cash flows can lead to inconsistent interpretations of financial performance, despite unchanged net cash flow figures. In contrast, ASC 230 permits only one consistent method, enhancing comparability. The revised IAS 7 standard, effective from 2027 (hereinafter Revised IAS 7), which mandates the reclassification of interest and dividend items outside operating activities, is also examined. Findings: The analysis reveals that the discretion allowed under Current IAS 7 leads to inconsistencies in the interpretation of financial performance, despite identical total net cash flow (NCF). Conversely, US GAAP’s uniform approach enhances comparability across companies. The amendments introduced by Revised IAS 7 – which require the reclassification of interest and dividend cash flows outside operating activities – are anticipated to enhance reporting transparency, curtail managerial discretion, and improve consistency. However, their quantitative impact is expected to be limited for companies that have previously applied the classification requirements of Current IAS 7 that are consistent with the requirements of Revised IAS 7. Research limitations/implications: The findings are based on a single-company case study, which may limit generalisability. However, the methodological issues highlighted are systemic and applicable to broader contexts. Further research could extend the analysis across multiple sectors and jurisdictions. Originality/value: This paper contributes to the discourse on the harmonisation of international accounting practices by highlighting the practical implications of divergent standards in cash flow classification.
Purpose: The article presents accounting ethics used in the Duchy of Warsaw (1807–1815) using examples of conduct in ethically difficult situations as benchmarks. Methodology/research approach: The methodology includes a multi-dimensional analysis of sources, a thematic literature review concerning the institutional framework of the Duchy, and the thematic and chronological arrangement of archival material obtained from the Central Archives of Historical Records. Inductive and comparative methods were also applied. Findings: The settling of cash accounts in the Duchy of Warsaw involved the application of ethical principles, known today as responsibility, professional competence and high-quality work. Particular emphasis was placed on proper conduct in cases of dispute or conflicts of interest, as well as appropriate conduct in other exceptional circumstances. Many practices recommended today were implemented despite the absence of modern requirements, guidance or support mechanisms. Research implications: By providing a historical reference point for selected modern ethical principles, this study highlights their enduring significance. It strengthens the arguments and rationale for contemporary accountants to strictly adhere to ethical principles while offering historical models of exemplary conduct. Originality/value: This informative article presents the content of archival documents from the Duchy and identifies ethical principles that governed administrative conduct in the management of cash accounts.
Purpose: The purpose of the article is to examine how individual ethical orientations – idealism and moral relativism – are associated with accountants’ perception of earnings management practices. Additionally, the study analyses the relationship between selected professional factors and the judgement of earnings management. Methodology/approach: The study was conducted using a survey among 100 accountants, employing D. Forsyth’s Ethical Position Questionnaire and scenario-based assessments of earnings management practices developed by L. Jooste. To identify relationships between the analysed variables, linear and ridge regression methods were applied. Findings: Moral idealism influenced accountants’ perceptions of earnings management practices. The observed relationship was contrary to the initial expectations, suggesting that idealism takes a more pragmatic than absolutist form within the studied sample. Relativism was not associated with the evaluation of practices. Professional factors were associated with perceptions of ethicality – particularly the place of employment and the scope of responsibilities. Research limitations/implications: The study is limited by the relatively small sample size of 100 respondents. Nonetheless, the results provide valuable insights for practitioners and managers in shaping an ethical organisational culture and designing monitoring systems for earnings management practices. Originality/value: The study constitutes a novel attempt in Poland to empirically analyse the influence of accountants’ ethical orientations on the perception of profit (loss) management practices, integrating Forsyth’s model with a scenario-based approach.
Purpose: The presented study examines how selected cognitive biases impact interpretations of accounting information, based on the respondents’ accounting knowledge level. The study examines how anchoring and framing influence accounting students’ interpretation of accounting information and whether the strength of these effects varies according to their level of accounting knowledge. Methodology/approach: Based on a literature review, the research is built on three pillars. 1) A multidimensional fuzzy-logic model was constructed to classify the respondents’ level of accounting knowledge. 2) Research was conducted using elements of a randomized controlled trial. 3) Paper questionnaires were used for data collection purposes. Our respondents were students enrolled in accounting courses from different faculties. The sample of respondents was not randomly drawn from the population. The study employed a non-probability purposive sampling approach. Findings: We demonstrated that cognitive biases such as anchoring and framing significantly influence users’ interpretation of accounting information and subsequent decision-making. The effects are non-linear in relation to their level of accounting knowledge. The findings provide empirical support for integrating behavioral aspects into accounting education to improve the interpretation of financial information. Research limitations/implications: The study's limitations include the small sample of highly knowledgeable accounting users, which affects statistical analysis. Accounting students represent the least experienced segment of the professional accounting community. Additionally, variations in cognitive bias strength and excluded factors, like psychological influences, point to areas for further research. Originality/value: This study contributes to the literature by demonstrating that the relationship between accounting knowledge and susceptibility to cognitive biases is non-linear. Contrary to common assumptions, a higher level of accounting knowledge does not consistently reduce the impact of anchoring and framing.
Purpose: The aim of the paper is to identify selected economic and social factors whose more comprehensive inclusion in empirical research can deepen the analysis of complex organisational practices related to sustainability reporting (CSR/ESG). Methodology/approach: The paper is based on a critical literature review on sustainability reporting, with a particular focus on articles published in “Zeszyty Teoretyczne Rachunkowości” between 2022 and 2025. Findings: The study demonstrates that sustainability reporting constitutes a multidimensional practice deeply embedded within socio-economic contexts. Despite its formally positive orientation, dominant research tends to reproduce normative expectations regarding disclosure quality, thereby systematically highlighting reporting deficiencies. A more explicit consideration of factors such as reporting costs, proprietary costs, the presence of conflicting institutional pressures, and the complex nature of organisational legitimacy enables a better understanding of the dynamic, multifaceted, and often paradoxical mechanisms that shape the scope and content of sustainability reporting. Research limitations/implications: The study is limited by its focus on existing scholarly debates rather than on in-depth observation of organisational practices. This creates opportunities for further empirical research that would account for the actual strategies adopted by organisations in response to multiple and complex socio-economic pressures. Originality/value: The paper contributes to the discussion on the need for a more balanced research perspective in sustainability reporting studies. It demonstrates that broadening the analytical lens to include specific economic and social factors allows for a more comprehensive explanation of the complex mechanisms that drive the development of ESG/CSR reporting.
Purpose: Stakeholder dissatisfaction with published financial statements (PFS) has revealed the limitations of double-entry bookkeeping (DEB). The purpose of this article is to examine how the communicative function (CF) of accounting influences the manifestation of these limitations. Methodology/approach: The research is based on Kuhn’s paradigmatic approach and employs general scientific methods, including epistemological, historical, and behavioural approaches, as well as positive and normative analysis and rational deduction. Findings: Limitations in DEB revealed through the CF of accounting include the representation of items that cannot be measured in monetary terms, and/or that do not meet the criteria for recognition as accounting objects. These limitations arise from the need to satisfy stakeholder demand for reporting formats that cover economic phenomena not fully supported by DEB. State involvement in the communication process between accountants and PFS users has led to the overload of accounting systems with standards as a paradigm adjustment according to Kuhn’s framework. Originality/value: The role of communication with stakeholders in revealing the limitations of DEB is defined. The historical development of the CF of accounting is periodised, highlighting the influence of state regulation on both the practical mechanisms and theoretical foundations of accounting.
Purpose: The paper explores the long-term consequences of artificial intelligence (AI) integration in accounting, focusing on two interrelated challenges: AI models' lack of transparency and the disruption of expertise development resulting from the automation of foundational tasks. Methodology/approach: The study employs a discursive qualitative approach based on a narrative literature review and conceptual synthesis. It draws on theoretical frameworks of skill acquisition, cognitive apprenticeship, and tacit knowledge to analyse how AI technologies are reshaping professional learning pathways and the development of judgement. Findings: AI models' opacity undermines interpretability and accountability, creating ethical and regulatory challenges that may hinder compliance with accounting principles. The automation of fundamental accounting tasks limits experiential learning opportunities for early-career professionals, thereby impeding their capacity to exercise critical judgement. When reflectively implemented, AI may also serve as a cognitive scaffold that enhances analytical reasoning and knowledge transfer. However, without such reflection, automation and opacity can interact to form a self-reinforcing cycle that gradually erodes professional expertise. Practical implications: The paper highlights the need for deliberate AI governance, professional education reform, and mentoring systems that balance automation efficiency with human interpretive capacity. Originality/value: By linking algorithmic opacity and skill degradation within a unified theoretical framework, the study conceptualises the AI paradox-the coexistence of efficiency gains and expertise erosion-and offers a foundation for future empirical research.
Purpose: The article compares the disclosure requirements under the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS) E1 “Climate Change” with the actual scope of disclosures on climate-related financial impacts observed in reporting practice. The study also examines the connectivity between sustainability and financial reporting, as well as the key challenges companies face in meeting new regulatory requirements. Methodology/approach: The research combines a review of relevant literature and regulations with a content analysis of the 2024 sustainability reports and financial statements of purposefully selected Polish companies operating in environmentally impactful sectors. The sample includes companies listed on the WIG20 index that have identified climate change as a material topic for their operations. Findings: The analysis reveals that while companies have made progress in the narrative description of climate-related risks, opportunities, and their potential financial impacts, significant disclosure gaps remain. Most notably, none of the companies quan-tified the monetary value of either current or anticipated financial effects, citing transitional exemptions. Furthermore, in current reporting practice, there is insufficient connectivity between sustainability disclosures and financial statements. These deficiencies significantly limit the usefulness of disclosures on climate-related financial effects. Originality/value: This paper provides one of the first empirical assessments of CSRD-compliant disclosures on climate-related financial effects in Poland, focusing on the first year of implementation. The article highlights the disclosure challenges in CSRD reporting practice and explains their underlying causes. The study offers recommendations for improving future disclosures and contributes to the ongoing discussion on enhancing the transparency and decision-usefulness of Environmental, Social, and Governance (ESG) reporting.
Purpose: The study aims to: (1) identify and analyze the framework for non-financial reporting, particularly regarding anti-corruption information, in Czechia and Slovakia, (2) examine its application by the largest Czech and Slovak companies, and (3) identify the characteristics of compliant and non-compliant companies. Methodology/approach: First, based on the academic and policy background provided via literature and contextual analysis, data about the EU, Czech, and Slovak legislative frameworks are extracted, teleologically interpreted, and critically juxtaposed. Second, a two-stage longitudinal dual-jurisdiction content analysis is performed by examining the reports of the 20 top companies by revenue and assessing their compliance with the anticorruption reporting duty for 2017 and 2022. Thirdly, a logical and snowballing examination of the characteristics of compliant companies is conducted to holistically reveal shared features. Findings: Although the EU law requiring the reporting of anti-corruption information by large companies is fully transposed into Czech and Slovak law, its primary targets - Czech and Slovak companies with the highest revenues - generally do not comply with it. Nonetheless, compliance is better in the Czech jurisdiction, improves with time - in particular after the implementation of the CSRD - and raises questions regarding motivations. Research limitations/implications: The research sample includes only the reports of the 20 largest Czech and Slovak companies in terms of revenue in 2017 and 2022. Such a pilot content analysis should be expanded to include more jurisdictions in the EU, more accounting periods, and more companies. Originality/value: This is a pioneering endeavor to deepen the understanding of non-financial reporting duty and its compliance in Czechia and Slovakia.
Purpose: The research examines whether mandatory disclosure provides investors with insight into the value-generating capabilities of intangible assets by investigating the impact of mandatory disclosure on the relationship between intangible assets and firm market value, i.e., the value-relevance of intangible assets. Methodology/research approach: The study utilizes unique hand-collected disclosure data to measure the compliance level with IAS 38 for 117 companies listed in Poland in 2018. Disclosure indexes are incorporated into the Ohlson (1995) model to conclude investors' expectations regarding the economic potential of intangible assets. Findings: Intangible assets are positively and significantly correlated with a firm's market value, while the level of mandatory disclosure moderates this relationship. A high disclosure level reduces information asymmetry and leads to a more accurate, yet less favorable, assessment of the economic potential of intangible assets. More disclosure is associated with a negative adjustment in a firm's market value. Under information asymmetry, investors evaluate the economic potential of intangible assets over-optimistically, which may lead to suboptimal resource allocation. Research implications: In low enforcement environments, there are no incentives for managers to report enhanced mandatory information on intangible assets, as it negatively impacts a firm's market value. The role of regulatory bodies is to strengthen the enforcement level to protect investors and provide optimal resource allocation. Originality/value: The study contributes to the literature by examining the market consequences of mandatory disclosure and providing deeper insight into the evaluation of mandatory information by equity investors under information asymmetry.
Purpose: This paper discusses the application of a risk-based internal audit planning methodology adapted for higher education institutions (HEIs). The article applies an expert risk-assessment method to the internal audit of HEIs in Ukraine to identify audit objects that are characteristic of universities, to classify risks, and to establish priorities for improving the effectiveness of internal auditing. Methodology/approach: An expert methodology adapted to the operational specifics of universities was applied, including the identification of audit objects, expert risk assessment, and an "impact-probability" ranking method. The methodology was empiri-cally tested using the example of Ukrainian universities. Findings: The study confirms the effectiveness of a structured risk-based approach to internal audit planning in HEIs, focusing on identifying, assessing, and prioritizing audit objects to enhance audit efficiency and risk management. Research limitations/implications: The approach, adapted to the regulatory and organizational context of HEIs, has been successfully applied in Ukrainian universities. However, further empirical research is needed to confirm the universality and flexibility of the methodology across different institutional environments. Originality/value: The study proposes a comprehensive structure for formalizing the audit space and implementing expert-based risk assessment in HEIs. Its practical application in Ukrainian universities confirms the effectiveness of a structured risk-based approach to internal audit planning.
Purpose: The main objective of the paper is to verify the differences between the financial results presented in quarterly reports provided by issuers listed on the Warsaw Stock Exchange (WSE) and the market consensus published by the Polish Press Agency (PAP). Methodology/approach: The study period covers information submitted about net financial results in all the quarterly reports of issuers grouped in the WIG20 and mWIG40 indices and the market consensus of them between the second quarter of 2023 and the fourth quarter of 2024. The statistical significance of the differences between these values was evaluated using the Wilcoxon matched-pairs test. Findings: The statistical verification of the 330 quarterly financial results revealed that the values differ significantly from the forecasts published within the PAP consensus. Interestingly, these differences are particularly visible in the case of issuers in the mWIG40 index. Research limitations/implications: The research results indicate that using the market consensus published by PAP to evaluate the future financial performance of WSE issuers may bear a significant risk of inaccuracy. Thus, research in this area requires further development due to the main limitation of this study, which was that it focused only on the WSE's largest stock exchange issuers. Originality/value: This study is the first attempt to estimate the possibility of using PAP's market consensus of listed companies' results to determine their future financial results in the post-pandemic reality. The results indicate that the market consensus differed statistically significantly from the final published results, which indicates its limited use for investors.
Purpose: This paper explores the role of financial accounting and reporting in under-standing SMEs’ indebtedness and its impact on profitability. The paper reviews prior accounting-based research, analyzes the level of debt among Croatian SMEs, examines their use of leverage to enhance profitability, and quantifies its contribution relative to other factors. Methodology/approach: The analysis covers 3,094 Croatian manufacturing companies for 2020–2024. Data from financial statements were used to calculate key financial ratios: ROE, ROA, net profit margin (NPM), total assets turnover (TAT), debt ratio (DR), and financial leverage index (FLI). The methodology included descriptive statistics, Pearson and Spearman correlation, and OLS regression analysis. Findings: On average, companies finance about half of their assets with debt, with small companies showing the highest levels of indebtedness. Most companies achieve positive leverage effects, but the relationship between company size and FLI is neither linear nor monotonic. Regression analysis indicated that, although DR has a positive impact on ROE, operational efficiency, as measured by NPM and TAT, has a larger and more dominant impact on profitability across all company groups. Research limitations/implications: The research is limited to one industry, a specific period, and accounting data from financial statements. The findings indicate that companies, especially SMEs, should primarily focus on improving operational efficiency to maximize ROE. Originality/value: This paper provides new insights by connecting financial accounting concepts of leverage and profitability, with a focus on SMEs, which are often studied separately or without considering their unique reporting characteristics. Such analysis can help SMEs make informed financial decisions.
Purpose: The purpose of the paper is to provide a holistic framework for analysing the linguistic features of report texts, based on the dual role of sustainability reports as conduits of information and platforms for stakeholder dialogue. This aligns with the recognition that report text can be used to either enhance accountability or obfuscate responsibility. Methodology/approach: The paper synthesises several theoretical perspectives ̶ legitimacy, stakeholder, signalling, and institutional theory ̶ to analyse the role of report text in enhancing accountability. The study conducts a meta-analysis of empirical findings from prior research to identify patterns and contradictions in how sustainability reports are interpreted. Findings: The paper offers a holistic framework for integrating linguistic clarity with substantive practices. It emphasises the need for systemic alignment between language, organisational actions, stakeholder expectations, and institutional pressures. It explains the disparities in empirical evidence and interpretation with the dual purpose of reporting: fostering transparency and facilitating dialogue with stakeholders. Originality/value: This research contributes to the discourse on effective reporting by advocating for a holistic approach that aligns organisational practices with stakeholder expectations while maintaining transparency, thereby enhancing accountability. The framework addresses real-world challenges in reporting, such as balancing regulatory compliance with stakeholder expectations and navigating the complexities of non-financial disclosures.
Purpose: The aim of this article is to identify and compare the scope of reported non-financial information in the largest Slovak companies operating in various sectors, both overall and in individual aspects (environmental, social, and governance), for the years 2017 and 2022. Methodology/approach: A cross-sectional analysis of the scope of sustainability reporting in individual companies and in the sectors represented is carried out on a selected sample of the largest companies in the Slovak Republic based on a specified turnover (more than EUR 20,000,000). The scope of reporting is determined based on the number of words. Subsequently, a longitudinal analysis is performed, which examines these companies and sectors in two specified years (2017 and 2022). Findings: The finding is that the companies surveyed report information related to sustainability. The total number of words reported varies between companies. In both years, some companies do not report any information related to sustainability reporting. The overall scope of sustainability reporting increased in 2022 compared to 2017, and individual aspects also show an increased scope of reporting. Research limitations/implications: The limitation of the article is the scope of the sample studied. In the future, it is recommended to expand the sample of companies studied and also focus on content analysis of the reported information. Originality/value: The originality of this article lies in providing an empirical, sector-specific comparison of the scope of sustainability reporting in a selected sample of large companies in Slovakia in two different periods, thereby contributing to the literature on non-financial reporting in Central and Eastern Europe. The findings can serve as a basis for further discussions on improving reporting practices, aligning them with European Sustainability Reporting Standards (ESRS), and meeting the information needs of stakeholders.
Purpose: This study investigates the factors that influence accountants’ readiness to adopt artificial intelligence (AI) technologies in their professional practice, with a particular focus on the roles of technology anxiety, AI experience, and professional experience within an extended Technology Acceptance Model (TAM) framework. Methodology/approach: A survey was conducted among 72 chief accountants and accounting professionals in Polish industrial enterprises. The research employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to test hypotheses regarding the relationships between perceived usefulness, perceived ease of use, attitude toward AI, anxiety, experience factors, and behavioral intention to adopt AI. Findings: The results confirm that perceived usefulness and ease of use significantly influence attitudes toward AI adoption. Technology anxiety emerges as a significant barrier, negatively affecting attitudes toward AI use. Prior AI experience positively influences both perceived ease of use and usefulness, while firm-specific experience shows no significant effect on perceived usefulness. Research limitations/implications: The study’s sample size and cross-sectional na-ture limit generalizability. Future research should employ longitudinal designs with larger, more diverse samples to validate these relationships across different contexts and track how perceptions evolve over time. Originality/value: This research contributes to the literature by integrating anxiety and experience factors into the TAM framework, specifically for AI adoption in accounting. The findings provide practical insights for organizations seeking to facilitate AI implementation by addressing psychological barriers and leveraging experience-based factors.
Purpose: The article aims to substantiate the need to identify intellectual investment property (IIP) as a separate accounting category within the international financial reporting standards system and develop methodological approaches for its recognition, valuation, and reflection in financial reporting. Methodology/approach: The study is based on a normative approach to propose a new accounting framework for IIP. Within this framework, theoretical analysis, comparison, analogy, modeling, and case study analysis were used. Findings: The study lays the theoretical foundations for accounting for IIP and proposes a draft accounting standard. Research limitations/implications: First, there are currently no practical examples of accounting treatment for IIP. Second, the proposed fair valuation model of IIP involves a degree of subjectivity. Third, empirical testing is required to assess the practical applicability of the suggested accounting standard. Originality/value: This study significantly contributes to accounting by introducing and substantiating the concept of IIP as a distinct category of intangible assets. By bridging the gap between IAS/IFRS rigidity and the dynamic nature of intangible assets, this study pioneers a structured approach to accounting for IIP.
Purpose: This paper systematically reviews the literature on how investor attention, captured via various metrics, influences stock market reactions to accounting events such as earnings announcements, financial disclosures, and annual reports. Methodology/approach: The study employs a dual-method strategy: bibliometric analysis and the TCCM (Theory, Context, Characteristics, Methodology) framework. A total of 42 articles published between 2000 and 2025 were analysed to identify research trends, gaps, and future directions. Findings: There is a growing reliance on attention proxies – including media coverage, search engine queries, social media activity, and textual complexity metrics – as mediators of market reactions. Investor attention is unevenly distributed and shaped by disclosure timing, complexity, and format. Attention significantly influences stock returns and trading volume, particularly in behavioural finance contexts. Research limitations/implications: The review is limited to articles published in English and sourced from Google Scholar. Future research should address emerging markets and examine the role of AI in modelling attention dynamics. Originality/value: This is the first review to integrate attention metrics with accounting event outcomes using bibliometric and TCCM approaches. It offers a comprehensive synthesis that bridges behavioural finance, accounting, and information economics. The findings offer insights for improving disclosure clarity and timing strategies. They can also in-form regulatory practices aimed at enhancing market transparency.
