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The International Journal of Accounting

1996 - 2018

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

From Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

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Volume 53, issue 3, 2018

Audit Firm Tenure and Audit Quality in a Constrained Market pp. 167-182 Downloads
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 Downloads
Andreas Charitou, Nikolaos Floropoulos, Irene Karamanou and George Loizides
Reviewing IFRS Goodwill Accounting Research: Implementation Effects and Cross-Country Differences pp. 203-226 Downloads
Anne d'Arcy and Ann Tarca
Mandatory Financial Reporting Processes and Outcomes pp. 227-245 Downloads
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 Downloads
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 Downloads
Dimitrios Gounopoulos and Hang Pham
The Effect of Tournament Incentives on Financial Restatements: Evidence From China pp. 118-135 Downloads
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 Downloads
Xingqiang Du

Volume 53, issue 1, 2018

Management's Materiality Criteria of Internal Control Weaknesses and Corporate Fraud: Evidence from China pp. 1-19 Downloads
Xi Wu and Jun Wang
Capital and Earnings Management: Evidence from Alternative Banking Business Models pp. 20-32 Downloads
Marwa Elnahass, Marwan Izzeldin and Gerald Steele
Real Earnings Management, Institutional Environment, and Future Operating Performance: An International Study pp. 33-53 Downloads
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 Downloads
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 Downloads
Kenny Z. Lin, Suwina Cheng and Fang Zhang
IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition pp. 319-337 Downloads
Shun Sato and Fumiko Takeda
A Discussion on “IFRS Adoption and Stock Prices of Japanese Firms in Governance System Transition” pp. 338-340 Downloads
Nikos Vafeas
Implementation Guidance for Standards and Revenue Trend in Aggressive Reporting pp. 342-353 Downloads
Yingzhee Lim, Anna Azmi, S. Susela Devi and Nurmazilah Mahzan
Engagement partner specialization and corporate disclosure transparency pp. 354-369 Downloads
Hua Lee, Hsien-Li Lee and Chen-Chin Wang
IASB Corner pp. 370-383 Downloads
Paul Pacter

Volume 52, issue 3, 2017

Influences of Culture on Transfer Price Negotiation pp. 227-237 Downloads
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 Downloads
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 Downloads
Garcia-Blandon, Josep, Argiles-Bosch, Josep Maria, Castillo-Merino, David and Monica Martinez-Blasco
Does International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence From China pp. 262-278 Downloads
Juan Mao, Baolei Qi and Qian Xu
IASB Corner pp. 279-293 Downloads
Paul Pacter

Volume 52, issue 2, 2017

The Effect of Previous Working Relationship between Rotating Partners on Mandatory Audit Partner Rotation pp. 101-121 Downloads
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 Downloads
Martin Bierey and Martin Schmidt
Do Foreign Directors Mitigate Earnings Management? Evidence From China pp. 142-177 Downloads
Xingqiang Du, Wei Jian and Shaojuan Lai
Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement pp. 178-200 Downloads
Seraina Anagnostopoulou
Discussion of “Accounting quality and loan pricing: The effect of cross-country differences in legal enforcement” pp. 201-204 Downloads
Paul K. Chaney
Response to Discussion of “Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement” pp. 205-208 Downloads
Seraina Anagnostopoulou
IASB Corner pp. 209-220 Downloads
Paul Pacter

Volume 52, issue 1, 2017

How Does Being Public Affect Firm Investment? Further Evidence from China pp. 1-21 Downloads
Min Xiao, Jiaxing You and Jingwen Zhao
Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China” pp. 22-24 Downloads
Zhihong Chen
Response to Discussion of “How Does Being Public Affect Firm Investment? Further Evidence from China” pp. 25-26 Downloads
Min Xiao, Jiaxing You and Jingwen Zhao
Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China pp. 27-44 Downloads
Xu-dong Ji, Wei Lu and Wen Qu
Political Connections and Related Party Transactions: Evidence from Indonesia pp. 45-63 Downloads
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 Downloads
Xijia Su and Xi Wu
IASB Corner pp. 77-91 Downloads
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 Downloads
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 Downloads
Giorgio Gotti
Environmental Incentives for and Usefulness of Textual Risk Reporting: Evidence from Germany pp. 464-486 Downloads
Tamer Elshandidy and Philip J. Shrives
Management Forecasts, Idiosyncratic Risk, and the Information Environment pp. 487-503 Downloads
Norio Kitagawa and Shin'ya Okuda
Ruling Family Political Connections and Risk Reporting: Evidence from the GCC pp. 504-524 Downloads
Ahmed Al-Hadi, Grantley Taylor and Khamis Al-Yahyaee
IASB Corner pp. 525-536 Downloads
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 Downloads
Oksana Kim
IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study pp. 363-378 Downloads
Muhammad Nurul Houqe and Reza M. Monem
Discussion on “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-country Study” pp. 379-381 Downloads
Asheq R. Rahman
Reply to the Discussion of “IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study” pp. 382-384 Downloads
Muhammad Nurul Houqe and Reza M. Monem
The Ricochet Effect of Bad News pp. 385-401 Downloads
Raymond Cox, Ajit Dayanandan and Han Donker
Culture and Cost Stickiness: A Cross-country Study pp. 402-417 Downloads
Karen Kitching, Raj Mashruwala and Mikhail Pevzner
IASB Corner pp. 418-429 Downloads
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 Downloads
Collins Ntim
Auditor Industry Specialization and Discretionary Accruals: The Role of Client Strategy pp. 217-239 Downloads
Rongli Yuan, Yingli Cheng and Kangtao Ye
Security Returns and Volume Responses Around International Financial Reporting Standards (IFRS) Earnings Announcements pp. 240-265 Downloads
Kingsley O. Olibe
Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements” pp. 266-270 Downloads
Jon D. Perkins
Response to Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements” pp. 271-274 Downloads
Kingsley O. Olibe
Determinants of the Quality of Corporate Carbon Management Systems: An International Study pp. 275-305 Downloads
Le Luo and Qingliang Tang
Discussion of “Determinants of the Quality of Corporate Carbon Management Systems: An International Study” pp. 306-309 Downloads
Heibatollah Sami
Carbon management system study: Contributions, limitations, and future opportunities: A response to discussion comments (2016) pp. 310-314 Downloads
Qingliang Tang
IASB Corner pp. 315-335 Downloads
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 Downloads
Xijia Su and Xi Wu
Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements? pp. 23-50 Downloads
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 Downloads
Andrei Filip
Fiscal Support and Earnings Management pp. 57-84 Downloads
Guanming He
The Impact of the Greek Sovereign Debt Crisis on European Banks' Disclosure and its Economic Consequences pp. 85-117 Downloads
Peter Fiechter and Jie Zhou
IASB Corner pp. 118-141 Downloads
Paul Pacter
Page updated 2018-12-18