The International Journal of Accounting

1996 - 2018

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

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 44, issue 4, 2009

The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia pp. 313-333

Wan Nordin Wan-Hussin

Legislative demands and economic realities: Company and group accounts compared pp. 334-362

Igor Goncharov, Joerg R. Werner and Jochen Zimmermann

Value Relevance of Inflation-adjusted Equity and Income pp. 363-377

Berna Kirkulak-Uludag and Cagnur Kaytmaz Balsari

Determinants of board members' financial expertise -- Empirical evidence from France pp. 378-402

Thomas Jeanjean and Hervé Stolowy

The accounting profession in Egypt: Its origin and development pp. 403-414

Shawki M. Farag

Clare Roberts, Pauline Weetman and Paul Gordon, International corporate reporting: A comparative approach (fourth edition), FT Prentice Hall, Pearson Education Limited, Harlow, UK (2008) ISBN 978-0-273-71473-6 xxi+676 pages, £46.99, $70.00, [euro]55.64 pp. 415-418

Urska Kosi

Kenneth A. Kim and John R. Nofsinger, Corporate governance (Second edition), Pearson International Edition, Upper Saddle River, New Jersey, USA (2007) ISBN 0-13-603871-9 xvii+164 pages, $47.60, [euro]28.41 pp. 418-421

Beatriz Garcia Osma

Volume 44, issue 3, 2009

Value relevance of conservative and non-conservative accounting information pp. 219-238

Dimitrios Kousenidis, Anestis C. Ladas and Christos I. Negakis

The effectiveness of the auditor's going-concern evaluation as an external governance mechanism: Evidence from loan defaults pp. 239-255

Alnoor Bhimani, Mohamed Azzim Gulamhussen and Samuel Da-Rocha-Lopes

Strategy, performance-measurement systems, and performance: A study of Chinese firms pp. 256-278

Damon M. Fleming, Chee W. Chow and Gongmeng Chen

The impact of securities regulation on the earnings properties of European cross-listed firms pp. 279-304

María T. Cabán-García

Corporate Governance and Ethics, Zabihollah Rezaee, 2009, John Wiley and Sons, USA, xvi + 448 pages, $50.00, £34.99, [euro]42.00, ISBN 978-0-471-73800-9 pp. 306-307

Barry J. Cooper

Frederick D.S. Choi and Gary K. Meek, Editors, International accounting (international edition) (Sixth Edition), Pearson Education, Upper Saddle River, NJ, USA (2008) xviii + 510 pages, £ 50,99, ISBN-13: 978-0-13-813388-7, ISBN-10: 0-13-813388-3 pp. 307-310

Matthias Kropp

Volume 44, issue 2, 2009

Reversing an impairment loss and earnings management: The role of corporate governance pp. 113-137

Rong-Ruey Duh, Wen-Chih Lee and Ching-Chieh Lin

Executive performance-based remuneration, performance change and board structures pp. 138-162

Janet Lee

Development of accounting regulation in Jordan pp. 163-186

Mahmoud Al-Akra, Muhammad Jahangir Ali and Omar Marashdeh

The value relevance of major media advertising expenditures: Some U.K. evidence pp. 187-206

Syed Zulfiqar Ali Shah, Andrew W. Stark and Saeed Akbar

Company valuation under IFRS, Interpreting and forecasting accounts using International Financial Reporting Standards, Nick Antill, Kenneth Lee, 2nd edition, Harriman House Ltd., Petersfield, Hampshire, UK, 2008, xxiv + 406 pages, £ 39.99, ISBN 978-1-905641-77-2 pp. 208-210

Ulf Brüggemann

Auditing, An International Approach, Bahram Soltani, Prentice Hall (Pearson education), Harlow, UK (2007), xxviii + 660 pages, £46.99, [euro]58.69, ISBN 978-0-273-65773-6 pp. 211-214

Sophie Marmousez

Mark Cheffers and Michael Pakaluk, Understanding Accounting Ethics (Second Edition), Allen David Press, Sutton, Massachusetts, USA (2007) ISBN 978-0-9765280-2-9, p. 271 $49.95 pp. 214-216

Linda Thorne

Corrigendum to "Crossed-listed Foreign Firms' Earnings Informativeness, Earnings Management and Disclosures of Corporate Governance Information under SOX" [International Journal of Accounting. Volume (44) 1-32] pp. 217-217

Jui Chin Chang and Huey-Lian Sun

Volume 44, issue 1, 2009

Crossed-listed foreign firms' earnings informativeness, earnings management and disclosures of corporate governance information under SOX pp. 1-32

Jui Chin Chang and Heuy Lian Sun

Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit pp. 33-55

Christopher Hodgdon, Rasoul H. Tondkar, Ajay Adhikari and David Harless

Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada pp. 56-78

Pascale Lapointe-Antunes, Denis Cormier and Michel Magnan

The value relevance of disclosure: Evidence from the emerging capital market of Egypt pp. 79-102

Omaima A.G. Hassan, Peter Romilly, Gianluigi Giorgioni and David Power

Guanghua Yu, Editor, Comparative Corporate Governance in China: Political Economy and Legal Infrastructure, Routledge, Abingdon, Oxon, UK (2007) x + 193 pages, £25.99, [euro]36.41, ISBN13: 978-0-415-40307-8 pp. 104-106

Hua Zhang

J. Unerman, J. Bebbington and B. O'Dwyer, Editors, Sustainability Accounting and Accountability, Routledge, London (2007) xix + 364 pages, £28.99, $57.95 CAD, ISBN: 978-0-415-38489-6 pp. 106-109

Charles H. Cho and Michelle Rodrigue

Anthony Tarantino, Editor, Governance, Risk, and Compliance Handbook: Technology, Finance, Environmental, and International Guidance and Best Practices, Wiley, Hoboken, New Jersey (2008) ISBN 978-0-470-09589-8 liii + 972 pages, US$ 135, [euro]100.98 pp. 109-111

Taeyoung Yoo

Volume 43, issue 4, 2008

Analyzing the German accounting triad -- "Accounting Premium" for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP? pp. 339-386

Jürgen Ernstberger and Oliver Vogler

Discussion of 'Accounting Premium' for IAS/IFRS and U.S. GAAP Vis-à-vis German GAAP" pp. 387-393

William M. Cready

Reply to the discussion of "Analyzing the German Accounting Triad -- 'Accounting Premium' for IAS/IFRS and U.S. GAAP Vis-à-vis German GAAP? pp. 394-397

Jürgen Ernstberger and Oliver Vogler

Industry upheaval and valuation: Empirical evidence from the international oil and gas industry pp. 398-424

Bård Misund, Frank Asche and Petter Osmundsen

An investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states pp. 425-447

Bader Al-Shammari, Philip Brown and Ann Tarca

Does Convergence of Accounting Standards Lead to the Convergence of Accounting Practices?: A Study from China pp. 448-468

Songlan Peng, Rasoul H. Tondkar, Joyce van der Laan Smith and David Harless

Cynthia Cooper, Extraordinary circumstances: The journey of a corporate whistleblower, Wiley, Hoboken, NJ (2008) xiii + 402 pages, $27.95, [euro]18.86, ISBN 978-0-470-12429-1 pp. 470-472

Zabihollah Rezaee

Krishna G. Palepu, Paul M. Healy, Victor L. Bernard and Erik Peek, Business analysis and valuation -- IFRS edition, Thomson, London (2007) xvi + 788 pages, US$ 67.99, £35.99, [euro]48.30, ISBN: 978-1-84480-492-4 pp. 472-474

Sundar Venkatesh

Accounting and the Global Economy After Sarbanes-Oxley, Don E. Garner, David L. McKee, and Yosra AbuAmara McKee, M.E. Sharpe, Inc., Armonk, NY (2008), xii + 259 pages, US$68.95, [euro]49.30, ISBN: 978-0-7656-1376-9 pp. 474-476

Carolyn Strand Norman

Volume 43, issue 3, 2008

The effect of globalization and legal environment on voluntary disclosure pp. 219-245

Kimberley A. Webb, Steven F. Cahan and Jerry Sun

Capitalization of R&D costs and earnings management: Evidence from Italian listed companies pp. 246-267

Garen Markarian, Lorenzo Pozza and Annalisa Prencipe

The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance pp. 268-292

Johnny Jermias and Trisnawati Setiawan

R&D and performance persistence: Evidence from the United Kingdom pp. 293-320

Seraina Anagnostopoulou and Mario Levis

Suzanne Benn and Dexter Dunphy, Editors, Corporate Governance and Sustainability: Challenges for Theory and Practice, Routledge, Abingdon, UK, New York, USA (2007) xvii + 259 pages, £21.95, $39.95, [euro]29.54, ISBN 13:978-0-415-38063-8, 10:0-415-38063-4 pp. 322-324

W. Gary Simpson

Globalization of Accounting Standards, Jayne M. Godfrey and Keryn Chalmers (Eds.), Monash Studies in Global Movements, Monash University, Edward Elgar, Cheltenham, UK (2007), xvi + 309 pages, £69.95, US$125.00, ISBN: 978-1-84542-852-5 pp. 325-328

Eva K. Jermakowicz

Zabihollah Rezaee, Corporate Governance Post Sarbanes-Oxley, Regulations, Requirements, and Integrated Processes, John Wiley & Sons, Inc., Hoboken, New Jersey, USA (2007) ISBN 978-0-471-72318-9 xvi + 544 pages, $85.00, £34.99, [euro]68.00 pp. 328-330

Liming Guan

Zahirul Hoque, Editor, Methodological Issues in Accounting Research: Theories and Methods,, Spiramus Press, London (UK) (2006) xix + 537 pages, £25.00, [euro]38.00, $45.00, ISBN: 1-904905-13-7 (paperback) pp. 331-335

Shimin Chen

Jeff Madura and Roland Fox, International Financial Management, Thomson Learning, London (UK) (2007) ISBN 978-1-84480-360-6 xxii + 758 pages, £39.99, [euro]60.57 pp. 335-337

Axel F.A. Adam-Müller

Volume 43, issue 2, 2008

The impact of the Multi-jurisdiction Disclosure System on audit fees of cross-listed Canadian firms pp. 99-113

Joseph H. Callaghan, Mohinder Parkash and Rajeev Singhal

Market perceptions of discretionary accruals by debt renegotiating firms during economic downturn pp. 114-138

Kamran Ahmed, Jayne M. Godfrey and Norman M. Saleh

Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China pp. 139-169

Heibatollah Sami and Haiyan Zhou

Discussant comments for "Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China" pp. 170-177

In-Mu Haw

Reply to discussant comments on "Do auditing standards improve the accounting disclosure and information environment of public companies? Evidence from the emerging markets in China" pp. 178-183

Heibatollah Sami and Haiyan Zhou

Incentives for risk reporting -- A discretionary disclosure and cheap talk approach pp. 184-206

Michael Dobler

Kees Camfferman and Stephen A. Zeff, Editors, Financial reporting and global capital markets -- A history of the International Accounting Standards Committee, 1973-2000, Oxford University Press, Oxford, UK (2007) xxiii + 676 pages, £75.00, $140.00, [euro]107.45, ISBN: 978-0-19-929629-3 pp. 208-211

Lisa Evans

Joseph F. Hair, Arthur H. Money, Mike Page and Phillip Samouel, Editors, Research Methods for Business, John Wiley & Sons, West Sussex, England (2007) 448 pages, £31.99, [euro]48.00, $66.41, ISBN: 978-0-470-03404-0 pp. 211-213

John R. Grandzol

Vivien Beattie, Stella Fearnley and Richard Brandt Palgrave, Behind closed doors -- What company audit is really about (2001) xxii + 309 pages, US$105.00, £75.00, ISBN 0-333-74784-4 pp. 214-216

Stefan Sundgren

Volume 43, issue 1, 2008

Type of earnings management and the effect of ownership structure, firm size, and corporate-governance practices: Evidence from Indonesia pp. 1-27

Sylvia Veronica Siregar and Sidharta Utama

Corporate governance and incidences of listing suspension by the JSE Securities Exchange of South Africa: An empirical analysis pp. 28-44

Musa Mangena and Eddie Chamisa

Using accounting ratios to distinguish between Islamic and conventional banks in the GCC region pp. 45-65

Dennis Olson and Taisier A. Zoubi

Development of accounting in Iran pp. 66-86

Bita Mashayekhi and Shahnaz Mashayekh

Yadong Luo, Global Dimensions of Corporate Governance (Paperback Edition), Blackwell Publishing, Malden, MA, USA (2007) (Oxford, UK, Carlton, Australia, xvi+ 276 pages, £25.99, [euro]34.50, US $44.95), ISBN-13: 978-1-4051-3707-2 pp. 88-91

Helen Kang

Comments by Paul Rosenfield on a Review by Professor George J. Benston in The International Journal of Accounting (42 [2007] 216-219) of Rosenfield's book Contemporary issues in financial reporting: A user-oriented approach pp. 91-93

Paul Rosenfield

Response by George J. Benston to comments by Paul Rosenfield on a review of Contemporary issues in financial reporting: A user-oriented approach published in the International Journal of Accounting (42 [2007] 216-219) pp. 93-95

George J. Benston

Thomas A. Lee, Financial Reporting and Corporate Governance, John Wiley and Sons, Chichester, England (2006) xxi+ 286 pages, GBP 29.00, ISBN 10: 0-470-02681-2 pp. 95-96

Pascal Dumontier