The International Journal of Accounting

1996 - 2018

Current editor(s): A. R. Abdel-Khalik

From Elsevier
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Volume 53, issue 4, 2018

Benefits of Downward Earnings Management and Political Connection: Evidence from Government Subsidy and Market Pricing pp. 255-273

Haiyan Jiang, Yuanyuan Hu, Honghui Zhang and Donghua Zhou

A Corporate Social Responsibility Framework for Accounting Research pp. 274-294

Suresh Radhakrishnan, Albert Tsang and Rubing Liu

Audit Firm Ranking, Audit Quality and Audit Fees: Examining Conflicting Price Discrimination Views pp. 295-313

Fakhroddin MohammadRezaei, Norman Mohd-Saleh and Kamran Ahmed

Top Management Team Characteristics and Accrual-Based Earnings Management pp. 314-334

Yu-Ting Hsieh, Tsung-Kang Chen, Yi-Jie Tseng and Ruey-Ching Lin

Volume 53, issue 3, 2018

Audit Firm Tenure and Audit Quality in a Constrained Market pp. 167-182

Masoud Azizkhani, Reza Daghani and Greg Shailer

Non-GAAP Earnings Disclosures on the Face of the Income Statement by UK Firms: The Effect on Market Liquidity pp. 183-202

Andreas Charitou, Nikolaos Floropoulos, Irene Karamanou and George Loizides

Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences pp. 203-226

Anne d'Arcy and Ann Tarca

Mandatory Financial Reporting Processes and Outcomes pp. 227-245

Matthew Bamber, Kevin McMeeking and Nikola Petrovic

Volume 53, issue 2, 2018

Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil pp. 77-101

Vinícius Simmer de Lima, Gerlando Augusto Sampaio Franco de Lima and Giorgio Gotti

Financial Expert CEOs and Earnings Management Around Initial Public Offerings pp. 102-117

Dimitrios Gounopoulos and Hang Pham

The Effect of Tournament Incentives on Financial Restatements: Evidence From China pp. 118-135

Honghui Zhang, Hedy Jiaying Huang and Ahsan Habib

A Tale of Two Segmented Markets in China: The Informative Value of Corporate Environmental Information Disclosure for Foreign Investors pp. 136-159

Xingqiang Du

Volume 53, issue 1, 2018

Management's Materiality Criteria of Internal Control Weaknesses and Corporate Fraud: Evidence from China pp. 1-19

Xi Wu and Jun Wang

Capital and Earnings Management: Evidence from Alternative Banking Business Models pp. 20-32

Marwa Elnahass, Marwan Izzeldin and Gerald Steele

Real Earnings Management, Institutional Environment, and Future Operating Performance: An International Study pp. 33-53

Haiyan Jiang, Ahsan Habib and Snow Wang

Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 13 pp. 54-75

Stefan Sundgren, Juha Mäki and Antonio Somoza-López

Volume 52, issue 4, 2017

Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China pp. 303-318

Kenny Z. Lin, Suwina Cheng and Fang Zhang

IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition pp. 319-337

Shun Sato and Fumiko Takeda

A Discussion on “IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition” pp. 338-340

Nikos Vafeas

Implementation Guidance for Standards and Revenue Trend in Aggressive Reporting pp. 342-353

Yingzhee Lim, Anna Azmi, S. Susela Devi and Nurmazilah Mahzan

Engagement partner specialization and corporate disclosure transparency pp. 354-369

Hua Lee, Hsien-Li Lee and Chen-Chin Wang

IASB Corner pp. 370-383

Paul Pacter

Volume 52, issue 3, 2017

Influences of Culture on Transfer Price Negotiation pp. 227-237

Mohamed Hussein, Michael Kraten, Gim S. Seow and Kinsun Tam

Do Economic Incentives of Controlling Shareholders Influence Corporate Social Responsibility Disclosure? A Natural Experiment pp. 238-250

Weixing Cai, Edward Lee, Zhenyu Wu, Alice Liang Xu and Zeng, Cheng (Colin)

An Assessment of the Provisions of Regulation (EU) No 537/2014 on Non-audit Services and Audit Firm Tenure: Evidence from Spain pp. 251-261

Josep Garcia-Blandon, Josep Maria Argiles-Bosch, David Castillo-Merino and Monica Martinez-Blasco

Does International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence From China pp. 262-278

Juan Mao, Baolei Qi and Qian Xu

IASB Corner pp. 279-293

Paul Pacter

Volume 52, issue 2, 2017

The Effect of Previous Working Relationship between Rotating Partners on Mandatory Audit Partner Rotation pp. 101-121

Min Zhang, Haoran Xu and Xu Li

Banks' Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks' Impairments on Greek Government Bonds pp. 122-141

Martin Bierey and Martin Schmidt

Do Foreign Directors Mitigate Earnings Management? Evidence From China pp. 142-177

Xingqiang Du, Wei Jian and Shaojuan Lai

Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement pp. 178-200

Seraina Anagnostopoulou

Discussion of “Accounting quality and loan pricing: The effect of cross-country differences in legal enforcement” pp. 201-204

Paul K. Chaney

Response to Discussion of “Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement” pp. 205-208

Seraina Anagnostopoulou

IASB Corner pp. 209-220

Paul Pacter

Volume 52, issue 1, 2017

How Does Being Public Affect Firm Investment? Further Evidence from China pp. 1-21

Min Xiao, Jiaxing You and Jingwen Zhao

Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China” pp. 22-24

Zhihong Chen

Response to Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China” pp. 25-26

Min Xiao, Jiaxing You and Jingwen Zhao

Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China pp. 27-44

Xu-dong Ji, Wei Lu and Wen Qu

Political Connections and Related Party Transactions: Evidence from Indonesia pp. 45-63

Ahsan Habib, Abdul Haris Muhammadi and Haiyan Jiang

Public Disclosure of Audit Fees and Bargaining Power between the Client and Auditor: Evidence from China pp. 64-76

Xijia Su and Xi Wu

IASB Corner pp. 77-91

Paul Pacter

Volume 51, issue 4, 2016

Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors pp. 443-461

Paul Andre, Andrei Filip and Rucsandra Moldovan

Discussion of Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect of Financial Analysts' Earnings Forecast Errors pp. 462-463

Giorgio Gotti

Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany pp. 464-486

Tamer Elshandidy and Philip J. Shrives

Management Forecasts, Idiosyncratic Risk, and the Information Environment pp. 487-503

Norio Kitagawa and Shin'ya Okuda

Ruling Family Political Connections and Risk Reporting: Evidence from the GCC pp. 504-524

Ahmed Al-Hadi, Grantley Taylor and Khamis Al-Yahyaee

IASB Corner pp. 525-536

Paul Pacter

Volume 51, issue 3, 2016

The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation pp. 345-362

Oksana Kim

IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study pp. 363-378

Muhammad Nurul Houqe and Reza M. Monem

Discussion on “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-country Study” pp. 379-381

Asheq R. Rahman

Reply to the Discussion of “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study” pp. 382-384

Muhammad Nurul Houqe and Reza M. Monem

The Ricochet Effect of Bad News pp. 385-401

Raymond Cox, Ajit Dayanandan and Han Donker

Culture and Cost Stickiness: A Cross-country Study pp. 402-417

Karen Kitching, Raj Mashruwala and Mikhail Pevzner

IASB Corner pp. 418-429

Paul Pacter

Volume 51, issue 2, 2016

Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa pp. 155-216

Collins Ntim

Auditor Industry Specialization and Discretionary Accruals: The Role of Client Strategy pp. 217-239

Rongli Yuan, Yingli Cheng and Kangtao Ye

Security Returns and Volume Responses Around International Financial Reporting Standards (IFRS) Earnings Announcements pp. 240-265

Kingsley O. Olibe

Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements” pp. 266-270

Jon D. Perkins

Response to Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements” pp. 271-274

Kingsley O. Olibe

Determinants of the Quality of Corporate Carbon Management Systems: An International Study pp. 275-305

Le Luo and Qingliang Tang

Discussion of “Determinants of the Quality of Corporate Carbon Management Systems: An International Study” pp. 306-309

Heibatollah Sami

Carbon management system study: Contributions, limitations, and future opportunities: A response to discussion comments (2016) pp. 310-314

Qingliang Tang

IASB Corner pp. 315-335

Paul Pacter

Volume 51, issue 1, 2016

Client Following Former Audit Partners and Audit Quality: Evidence from Unforced Audit Firm Changes in China pp. 1-22

Xijia Su and Xi Wu

Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements? pp. 23-50

Peter Kajüter, Florian Klassmann and Martin Nienhaus

Discussion of “Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements” pp. 51-56

Andrei Filip

Fiscal Support and Earnings Management pp. 57-84

Guanming He

The Impact of the Greek Sovereign Debt Crisis on European Banks' Disclosure and its Economic Consequences pp. 85-117

Peter Fiechter and Jie Zhou

IASB Corner pp. 118-141

Paul Pacter