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JEL Classification M4
"Accounting and Auditing"

These are all the papers that have a JEL assignment (not all authors have given JEL codes to their papers) and that include the M4 classification.     (sorted by date)

Kenyon, Chris, and Richard Kenyon, "DVA for Assets", RISK, 26(2), February 2013, pp. 72-75.

Accounting Quality and Debt Contracting
by Sreedhar T. Bharath of the University of Michigan,
Jayanthi Sunder of Northwestern University, and
Shyam V. Sunder of Northwestern University
(214K PDF) -- 48 pages -- July 2004

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