The International Journal of Accounting

1996 - 2018

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

From Elsevier
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Volume 46, issue 4, 2011

An Investigation of the Association between Cultural Dimensions and Variations in Perceived Use of and Compliance with Internal Auditing Standards in 19 Countries pp. 365-389

Mohammad J. Abdolmohammadi and Gerrit Sarens

Reporting intangible assets: Voluntary disclosure practices of top emerging market companies pp. 402-423

Helen H. Kang and Sidney J. Gray

The valuation-relevance of the foreign translation adjustment: The effect of barriers to entry pp. 431-458

Suresh Radhakrishnan and Albert Tsang

The Development of Accounting and Reporting in Ghana pp. 459-480

Oheneba Assenso-Okofo, Muhammad Jahangir Ali and Kamran Ahmed

Volume 46, issue 3, 2011

Joint Effect of Investor Protection and Securities Regulations on Audit Fees pp. 241-270

Bikki Jaggi and Pek Yee Low

Estimating firm-level and country-level effects in cross-sectional analyses: An application of hierarchical modeling in corporate disclosure studies pp. 271-303

Minyue Dong and Alfred Stettler

Mandating IFRS in an Unfavorable Environment: The Greek Experience pp. 304-332

Nikolaos I. Karampinis and Dimosthenis Hevas

The Effect of Analyst Coverage on the Informativeness of Income Smoothing pp. 333-349

Sun Jerry

Accounting for Goodwill pp. 351-354

Paugam Luc

Two Hundred Years of Accounting Research, Richard Mattessich, Routledge New Works in Accounting History, Abingdon, Oxon, UK, 2008, 640 pages, Available as Hardcover (2008), US$208.00, â¬119,99, £110.00, ISBN: 978-0-415-77256-3, E-book (2008), US$208, £110.00, ISBN: 978-0-203-93985-7, Paperback (2011), US$36.95, â¬27,99, £23.50, ISBN: 978-0-415-62042-0 pp. 354-357

Raffournier Bernard

Håkan Håkansson, Kalle Kraus, Johnny Lind,Editors,,Accounting in Networks (2010) Routledge,London 978-0-415-80647-3 xiv + 368 pages, 85.00, $125.00, â¬107.99 pp. 357-360

Richardson Alan J.

Volume 46, issue 2, 2011

Earnings management in Malaysian IPOs: The East Asian crisis, ownership control, and post-IPO performance pp. 111-137

Nurwati A. Ahmad-Zaluki, Kevin Campbell and Alan Goodacre

The Effect of the Mandatory Adoption of Corporate Governance Mechanisms on Executive Compensation pp. 138-174

Constantinos G. Chalevas

Can book-tax differences capture earnings management and tax Management? Empirical evidence from China pp. 175-204

Tanya Tang and Michael Firth

Board Monitoring and Earnings Management Pre- and Post-IFRS pp. 205-230

Antonio Marra, Pietro Mazzola and Annalisa Prencipe

Randal J. Elder, Mark S. Beasley and Alvin A. Arens, Auditing and assurance services: An integrated approach (global edition) (Thirteenth Edition), Pearson, Upper Saddle River, NJ, USA (2010) ISBN-13: 978-0-13-245893-1, Xix + 854 pages, $99.99, £ 59.99, [euro]69.59 pp. 232-235

Klaus Ruhnke

Joshua Ronen and Varda Yaari, Earnings management: Emerging insights in theory, practice, and research, Springer, New York (2008) ISBN 978-0-387-25769-3 xx + 581 pages, $189.00, [euro]149.23 pp. 236-237

Vedran Capkun

Floyd A. Beams, Joseph H. Anthony, Robin P. Clement and Suzanne H. Lowensohn, Advanced Accounting (Tenth Edition), Pearson Education, Upper Saddle River, New Jersey, USA (2009) ISBN 978-0-13-135805-8 864 pages, [euro]74.75, £59.99 pp. 238-239

Larry M. Walther

Volume 46, issue 1, 2011

What drives firms' decisions to lobby and determinants of their lobbying positions: Evidence from firms' comment letter submissions during FASB's stock option expensing proposal in 2004 pp. 1-24

Wei Chern Koh

Potential model misspecification bias: Formative indicators enhancing theory for accounting researchers pp. 25-50

Waymond Rodgers and Andrés Guiral

Examining dual accounting systems in Europe pp. 51-78

Marta Macías and Flora Muiño

Optimistic bias in management forecasts by Japanese firms to avoid forecasting losses pp. 79-101

Myojung Cho, Young D. Hah and Oliver Kim

Comparative International Accounting, Christopher Nobes, and Robert Parker, 2010, Eleventh Edition, Pearson Education Limited, Harlow, Essex, U.K., xxi + 637 pages, [euro]59.36, £46.99, ISBN: 978-0-273-72562-6 pp. 103-105

Tatiana Garanina

William R. Scott, Financial accounting theory (5th edition), Pearson education, Toronto, Canada (2009) ISBN 978-0-13-207286-1 xiii + 546 pages, CDN$ 122.35, [euro]70.03 pp. 105-108

Parmod Chand

Volume 45, issue 4, 2010

An analysis of private versus public firm valuations and the contribution of financial experts pp. 387-412

Dan Elnathan, Ilanit Gavious and Shmuel Hauser

Analyst following of privatized firms around the world: The role of institutions and ownership structure pp. 413-442

Narjess Boubakri and Lobna Bouslimi

Disclosure and cost of equity capital in emerging markets: The Brazilian case pp. 443-464

Alexsandro Broedel Lopes and Roberta Carvalho de Alencar

Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders pp. 465-489

Wuchun Chi and Chenchin Wang

Jayne Godfrey, Allan Hodgson, Scott Holmes and Ann Tarca, Accounting Theory (sixth edition), John Wiley and Sons Australia, Ltd, Milton, Australia (2006) ISBN 978-0-470-81064-4 xiv + 682 pages, AUD $115.95 pp. 491-493

Terry Skantz

Stefano Zambon and Giuseppe Marzo, Editors, Visualising intangibles: Measuring and reporting in the knowledge economy, Ashgate, Aldershot, UK (2007) xiv + 282 pages, $ 114.95, [euro]72.37, ISBN 978-0-7546-4628-0 pp. 493-496

Maria Mårtensson

Forensic and investigative accounting pp. 496-499

Bonnie W. Morris

Volume 45, issue 3, 2010

Letters to the shareholders: A content analysis comparison of letters written by CEOs in the United States and Japan pp. 275-300

Reggy Hooghiemstra

Discussion of "Letters to the shareholders: A content analysis comparison of letters written by CEOs in the United States and Japan" pp. 301-302

William F. Messier

Reply to discussion of "Letters to the shareholders: A content analysis comparison of letters written by CEOs in the U.S. and Japan" pp. 303-305

Reggy Hooghiemstra

Order aggressiveness as a metric to assess the usefulness of accounting information pp. 306-333

Pietro Perotti

Measuring the convergence of national accounting standards with international financial reporting standards: The application of fuzzy clustering analysis pp. 334-355

Xiaohui Qu and Guohua Zhang

Development of accounting in Poland: Market efficiency and the value relevance of reported earnings pp. 356-374

Dorota Dobija and Karol Klimczak

Accounting and business ethics, Ken McPhail, Diane Walters, 2009, Routledge Taylor and Francis, Abingdon, Oxon, UK, xii + 225 pages, $45.95, [euro]30.14, ISBN:0-415-36236-0 (pbk) pp. 376-379

O. Scott Stovall

William L. Megginson, Scott B. Smart and Brian M. Lucey, Introduction to Corporate Finance, South-Western Cengage Learning EMEA, London, UK (2008) ISBN 978-1-84480-562-4 xxix + 656 pages, [euro]56.43 pp. 379-382

Michael H.R. Erkens

Corporate resiliency: Managing the growing risk of fraud and corruption pp. 382-385

Paul Coram

Volume 45, issue 2, 2010

IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies pp. 143-168

Thomas Schleicher, Ahmed Tahoun and Martin Walker

Discussion of "IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies" pp. 169-172

Jenice Prather-Kinsey

Response to discussant IFRS adoption in Europe and investment-cash flow sensitivity: Outsider versus insider economies pp. 173-174

Thomas Schleicher, Ahmed Tahoun and Martin Walker

Stock market reactions to audit failure in Japan: The case of Kanebo and ChuoAoyama pp. 175-199

Shingo Numata and Fumiko Takeda

Why do you speak English (in your annual report)? pp. 200-223

Thomas Jeanjean, Cédric Lesage and Hervé Stolowy

The association between classificatory and inter-temporal smoothing: Evidence from the UK's FRS 3 pp. 224-257

Vasiliki Athanasakou, Norman Strong and Martin Walker

Thomas Clarke, International corporate governance: A comparative approach, Routledge, Abingdon, UK (2007) ISBN 978-0-415-32310-9 xxii + 518 pages, £38.99 pp. 259-261

Andrew West

The audit process, principles, practice and cases, Iain Gray, Stuart Manson, 2008, Fourth Edition, South-Western Cengage Learning, London, UK, xxi + 809 pages, £42.99, US$74.99, [euro]50.55, ISBN: 978-1-84480-678-2 pp. 261-264

Reiner Quick

International financial reporting and analysis, fourth edition, David Alexander, Anne Britton and Ann Jorissen, Cengage Learning, Andover, UK (2009), xxii + 894 pages, £45.99, ISBN 978-1-4080-1792-0 pp. 264-268

Ismail Ufuk Misirlioglu

Erratum to "A productivity growth accounting approach to the ranking of developing and developed nations" [The International Journal of Accounting. Volume (42) 396-415] pp. 269-269

Raymond L. Raab and Ehsan Feroz

Volume 45, issue 1, 2010

Financial reporting quality in international settings: A comparative study of the USA, Japan, Thailand, France and Germany pp. 1-34

Asheq Rahman, Jira Yammeesri and Hector Perera

Discussion of "Financial reporting quality in international settings: A comparative study of the U.S.A, Japan, Thailand, France and Germany" pp. 35-38

Paquita Y. Davis-Friday

Reply to the discussion on 'Financial reporting quality in international settings: A comparative study of the U.S.A, Japan, Thailand, France and Germany' pp. 39-43

Asheq Rahman, Jira Yammeesri and Hector Perera

What drives cross-segment diversity in returns and risks? Evidence from Japanese and U.S. firms pp. 44-76

Pontus Troberg, Juha Kinnunen and Harri J. Seppänen

The value relevance of earnings in a transition economy: The case of Romania pp. 77-103

Andrei Filip and Bernard Raffournier

Accounting for investments and the relevance of losses to firm value pp. 104-127

Hai Wu, Neil Fargher and Sue Wright

International Accounting: A User Perspective, Shahrokh M. Saudagaran, Third Edition, 2009, CCH, a Wolters Kluwer Business, Chicago, Illinois, USA, xvi + 269 pages, $99, ISBN 978-0-8080-2058-5 pp. 129-133

Canri Chan

International Financial Reporting A practical Guide, Alan Melville, Financial Times Press, Essex, England (2008), xii + 476 pages, £38.99, ISBN: 978-0-273-70872-8 pp. 134-136

Lin Zheng

Curtis C. Verschoor, Audit Committee Essentials, John Wiley & Sons, Hoboken, NJ, USA (2008) ISBN 978-0-471-69959-0 xix + 236 pages, $48.00 pp. 136-140

Z. Jun Lin