The International Journal of Accounting

1996 - 2018

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

From Elsevier
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Volume 50, issue 4, 2015

Corporate Social Responsibility and Earnings Quality: International Evidence pp. 361-396

Saverio Bozzolan, Michele Fabrizi, Christine A. Mallin and Giovanna Michelon

The association between energy taxation, participation in an emissions trading system, and the intensity of carbon dioxide emissions in the European Union pp. 397-417

Cynthia Jeffrey and Jon D. Perkins

Discussion of “The Association Between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Union” pp. 418-426

Andreas Charitou

Reply to Discussion of “The Association between Energy Taxation, Participation in an Emissions Trading System, and the Intensity of Carbon Dioxide Emissions in the European Union” pp. 427-434

Cynthia Jeffrey and Jon D. Perkins

Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms pp. 435-457

Aziz Jaafar and John Thornton

Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms pp. 458-485

Grant Richardson and Grantley Taylor

Volume 50, issue 3, 2015

Equity Financing and Social Responsibility: Further International Evidence pp. 247-280

Zhi-Yuan Feng, Ming-Long Wang and Hua-Wei Huang

Ivar Kreuger and IMCO: A case of taxation of fictitious income pp. 300-315

Sandra Kramer and Gary John Previts

The Effects of Corporate Governance and Product Market Competition on Analysts' Forecasts: Evidence from the Brazilian Capital Market pp. 316-339

José Elias Feres de Almeida and Flávia Zóboli Dalmácio

Volume 50, issue 2, 2015

Accrual-based and real earnings management and political connections pp. 111-141

Geert Braam, Monomita Nandy, Utz Weitzel and Suman Lodh

The Impact of Accounting Disclosures and the Regulatory Environment on the Information Content of Earnings Announcements pp. 142-169

Lisa A. Eiler, Jose Miranda-Lopez and Isho Tama-Sweet

The Role of External Auditors in Business Group Governance: Evidence from the Number of Audit Firms Selected in Taiwanese Groups pp. 170-194

Wen-Ching Chang and Yahn-Shir Chen

Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in This Emerging Market pp. 195-223

Xiaohui Qu and Guohua Zhang

Volume 50, issue 1, 2015

Auditors' going Concern Reporting in the pre- and post-bankruptcy Law Eras: Chinese Affiliates of Big 4 Versus Local Auditors pp. 1-30

Phyllis L.L. Mo, Oliver Rui and Xi Wu

Institutional Investors, Risk/Performance and Corporate Governance pp. 31-52

Marion Hutchinson, Michael Seamer and Chapple, Larelle (Ellie)

A Copayment Auditing Scheme for Financial Misreporting pp. 53-74

Shirley Ho and Sushanta Mallick

The Development of Accounting in the Franc Zone Countries in Africa pp. 75-100

Charles Elad

Volume 49, issue 4, 2014

The Relationship between Energy Taxation and Business Environmental Protection Expenditures in the European Union pp. 403-425

Cynthia Jeffrey and Jon D. Perkins

On Litigation Risk and Disclosure Complexity: Evidence from Canadian Firms Cross-Listed in the US pp. 426-454

Stuart L. Gillan and Christine A. Panasian

Financial Crisis And Earnings Management: The European Evidence pp. 455-478

Andrei Filip and Bernard Raffournier

IFRS and the Use of Accounting-Based Performance Measures in Executive Pay pp. 479-514

Georgios Voulgaris, Konstantinos Stathopoulos and Martin Walker

Volume 49, issue 3, 2014

Comparative Value Relevance Studies: Country Differences Versus Specification Effects pp. 301-330

Stefan Veith and Jörg R. Werner

Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences pp. 348-370

Anna Alon and Peggy D. Dwyer

The Development of Accounting Regulation in Iraq and the IFRS Adoption Decision: An Institutional Perspective pp. 371-390

Enas A. Hassan, Michaela Rankin and Wei Lu

Volume 49, issue 2, 2014

The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence pp. 147-178

Lei Cai, Asheq Rahman and Stephen Courtenay

Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends pp. 190-220

Giorgio Gotti and Stacy Mastrolia

Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK pp. 231-247

Elena M. Barbu, Pascal Dumontier, Niculae Feleagă and Liliana Feleagă

Impacts of Additional Guidance Provided on International Financial Reporting Standards on the Judgments of Accountants pp. 263-288

Rajni Mala and Parmod Chand

Volume 49, issue 1, 2014

Information Content of Internal Control Weaknesses: The Evidence from Japan pp. 1-26

Riku Nishizaki, Yudai Takano and Fumiko Takeda

Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment? pp. 27-52

Christof Beuselinck and Marc Deloof

Convergence of accounting standards and foreign direct investment pp. 53-86

Charles J.P. Chen, Yuan Ding and Bin Xu

The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China pp. 101-136

Jing-Ming Kuo, Lutao Ning and Xiaoqi Song

Volume 48, issue 4, 2013

Legal Institutions, Ownership Concentration, and Stock Repurchases Around the World: Signal Mimicking? pp. 427-458

In-Mu Haw, Simon S.M. Ho, Bingbing Hu and Xu Zhang

The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009 pp. 467-494

Andrea Beltratti, Nasser Spear and Mark Daniel Szabo

Audit Reporting of Big 4 Versus Non-Big 4 Auditors: The Case of Ex-Andersen Clients pp. 495-524

Kam-Wah Lai

Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective pp. 525-547

Oksana Kim

Volume 48, issue 2, 2013

Earnings Predictability, Value Relevance, and Employee Expenses pp. 149-172

Frank Schiemann and Thomas Guenther

A Meta-analysis of IFRS Adoption Effects pp. 173-217

Kamran Ahmed, Keryn Chalmers and Hichem Khlif

Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece pp. 218-247

Nikolaos I. Karampinis and Dimosthenis Hevas

The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms pp. 248-278

Beng Wee Goh and Dan Li

Volume 48, issue 1, 2013

A Comparison of the Effects of Earnings Disclosures on Information Asymmetry: Evidence from France and the U.S pp. 1-25

Jean-François Gajewski and Quéré, Bertrand ¨P.

Mandatory Earnings Disaggregation and the Persistence and Pricing of Earnings Components pp. 26-53

Elmar R. Venter, Steven F. Cahan and David Emanuel

Foreign Private Issuers' Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement pp. 54-83

Tzu-Ting Chiu and Yen-Jung Lee

Determinants of Board of Statutory Auditor and Internal Control Committee Diligence: A Comparison Between Audit Committee and the Corresponding Italian Committees pp. 84-110

Davide Rizzotti and Angela M. Greco

Further Evidence on the Usefulness of Direct Method Cash Flow Components for Forecasting Future Cash Flows pp. 111-133

Shadi Farshadfar and Reza Monem

Volume 47, issue 4, 2012

Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers pp. 407-436

Helena Isidro and Ivana Raonic

What Drives Quality of Firm Risk Disclosure? pp. 437-468

Antti Miihkinen

International Corporate Tax Avoidance Practices: Evidence from Australian Firms pp. 469-496

Grantley Taylor and Grant Richardson

Volume 47, issue 3, 2012

Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers pp. 281-301

Janek Ratnatunga, Michael S.C. Tse and Kashi R. Balachandran

Audit Committee and CEO Ethnicity and Audit fees: Some Malaysian evidence pp. 302-332

Shireenjit Johl, Nava Subramaniam and Mazlina Mat Zain

The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World pp. 333-355

Muhammad Nurul Houqe, Tony van Zijl, Keitha Dunstan and A.K.M. Waresul Karim

Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China pp. 369-397

Tanya Y.H. Tang and Michael Firth

Volume 47, issue 2, 2012

Are Multinational Corporate Tax Rules as Important as Tax Rates? pp. 155-167

Namryoung Lee and Charles Swenson

Do accounting standards matter to financial analysts? An empirical analysis of the effect of cross-listing from different accounting standards regimes on analyst following and forecast error pp. 168-197

Abed AL-Nasser Abdallah, Wissam Abdallah and Ahmad Ismail

Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach? pp. 198-225

Audrey Wen-hsin Hsu, Rong-Ruey Duh and Kang Cheng

Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises pp. 235-262

Fang Hu and Sidney C.M. Leung

Volume 47, issue 1, 2012

International Corporate Governance and Finance: Legal, Cultural and Political Explanations pp. 1-43

Hamadi Matoussi and Maha Khemakhem Jardak

The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers pp. 44-71

Giorgio Gotti and Stacy Mastrolia

The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market pp. 85-108

Fatima A. Alali and Paul Sheldon Foote

How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China pp. 109-138

Michael Firth, Oliver Rui and Xi Wu