The International Journal of Accounting

1996 - 2018

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

From Elsevier
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Volume 40, issue 4, 2005

Audit effort and fees under concentrated client ownership: Evidence from four international audit firms pp. 303-323

Lasse Niemi

Why do national GAAP differ from IAS? The role of culture pp. 325-350

Yuan Ding, Thomas Jeanjean and Hervé Stolowy

Discussion of "Why do national GAAP differ from IAS? The role of culture" pp. 351-358

Afroditi Papadaki

Reply to discussion of "Why do national GAAP differ from IAS? The role of culture" pp. 359-362

Yuan Ding, Thomas Jeanjean and Hervé Stolowy

Differences in the valuation of earnings and book value: Regulation effects or industry effects? pp. 363-389

Apostolos Ballas and Dimosthenis Hevas

Commentary on differences in the valuation of earnings and book value: Regulation effects or industry effects? pp. 391-393

Martin Walker

Response to commentary on "Differences in the valuation of earnings and book value: Regulation effects or industry effects?" pp. 395-397

Apostolos Ballas and Dimosthenis Hevas

Corporate mandatory disclosure practices in Bangladesh pp. 399-422

M. Akhtaruddin

Corporate governance: Accountability, enterprise and international comparisons, 2005 pp. 425-428

Niamh Brennan

D.R. Myddelton, Unshackling accountants, the Institute of Economic Affairs (IEA) (2004) ISBN 0 255 36559-4 194 pages, [UK pound]12.50 pp. 428-432

Brendan O'Dwyer

Volume 40, issue 3, 2005

Global warming, commitment to the Kyoto protocol, and accounting disclosures by the largest global public firms from polluting industries pp. 215-232

Martin Freedman and Bikki Jaggi

The effect of mandatory auditor assignment and non-audit service on audit fees: Evidence from Korea pp. 233-248

Seok Woo Jeong, Kyueon Jung and Suk-Jun Lee

Firm-specific determinants of continuous corporate disclosures pp. 249-278

Roger Debreceny and Asheq Rahman

Discussion of "Firm specific determinants of continuous corporate disclosures" pp. 279-283

Marleen Willekens

Reply to discussant's comments on "Firm specific determinants of continuous corporate disclosures pp. 285-289

Roger Debreceny and Asheq Rahman

International accounting: A user perspective pp. 293-294

L. Murphy Smith

The real life guide to accounting research -- A behind-the-scenes view of using qualitative research methods pp. 294-298

Alan Lowe

The economics and politics of accounting -- International perspectives on research trends, policy, and practice pp. 298-301

Roberto Di Pietra

Volume 40, issue 2, 2005

The relevance of financial statement information for executive performance evaluation: Evidence from choice of bonus plan accounting performance measures pp. 115-132

Debra L. Krolick

Irrational investor response to stock splits in an emerging market pp. 133-149

Andreas Charitou, Nikos Vafeas and Charis Zachariades

The association between ISO 9000 certification and financial performance pp. 151-172

Divesh Sharma

Accounting development in Pakistan pp. 175-201

Junaid Ashraf and WaQar I. Ghani

Graham W. Cosserat, Modern auditing (Second ed.), John Wiley & Sons, Ltd., Chichester, UK (2004) (ix+681 pp) pp. 205-207

Stephen C. Del Vecchio

Eisuke Sakakibara, Structural Reform in Japan: Breaking the Iron Triangle, Brookings Institution Press, Washington, DC (2003) ISBN 0-8157-7676-4 xix+167 pp pp. 208-211

Chitoshi Koga

Malcolm Smith, Research Methods in Accounting, Sage Publications, London (2003) xiv+241 pp pp. 211-213

Marleen Willekens

Volume 40, issue 1, 2005

The financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico pp. 1-30

Paquita Y. Davis-Friday, Thomas J. Frecka and Juan M. Rivera

Discussion of "The financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico" pp. 31-34

Irene Karamanou

Response to discussant of "the financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico" pp. 35-38

Paquita Y. Davis-Friday, Thomas J. Frecka and Juan M. Rivera

An empirical investigation of trends in barter activity in the Russian Federation pp. 39-63

Gary Fleischman and Paul Herz

Ownership structure, contingent-fit, and business-unit performance: A research model and empirical evidence pp. 65-85

Johnny Jermias and Lindawati Gani

Discussion of ownership structure, contingent fit, and business unit performance: A research model and empirical evidence pp. 87-92

Dariusz Zarzecki

Response to discussion of "Ownership structure, contingent fit, and business-unit performance: A research model and empirical evidence" pp. 93-97

Johnny Jermias and Lindawati Gani

Gary Giroux, Detecting earnings management, Wiley, United States (2004) (x+326 pp.) pp. 101-105

Nikos Vafeas

David A. Guenther, Financial reporting and analysis, International Edition, McGraw-Hill, New York, New York (2005) (xx+521 pp.) pp. 105-107

C. Richard Baker

Colin Drury, Management and cost accounting (6th edition), Thomson Learning, London (2004) (xxxii+1280 pp.) pp. 107-112

Sander van Triest and Marc Wouters

Volume 39, issue 4, 2004

Evidence from China on the value relevance of operating income vs. below-the-line items pp. 339-364

Shimin Chen and Yuetang Wang

Option-based compensation: a survey pp. 365-401

Rutger Muurling and Thorsten Lehnert

A comparison of value relevance of accounting information in different segments of the Chinese stock market pp. 403-427

Heibatollah Sami and Haiyan Zhou

W.R. Scott, Financial Accounting Theory (Third ed.), Pearson Education Canada Inc. (2003) [xii+509 pp.] pp. 431-434

Gaetan Breton

A. Pierce and N. Brenman, Principles and Practice of Group Accounts: A European perspective, Thomson Learning, London (2003) (XX+564 pp.) pp. 434-436

Ignace De Beelde

Volume 39, issue 3, 2004

Evidence on the efficacy of interest-rate risk disclosures by commercial banks pp. 223-251

Anwer S. Ahmed, Anne Beatty and Bruce Bettinghaus

Comment on "Evidence on the efficacy of interest rate risk disclosures by commercial banks" by Ahmed, Beatty, and Bettinghaus pp. 253-255

Linda Allen

Discussion of "Evidence on the efficacy of interest rate risk disclosures by commercial banks" pp. 257-262

Daniel B. Thornton

Response to discussants "Evidence on the efficacy of interest rate risk disclosures by commercial banks" pp. 263-264

Anwer S. Ahmed, Anne Beatty and Bruce Bettinghaus

A framework for the analysis of firm risk communication pp. 265-288

Sergio Beretta and Saverio Bozzolan

Discussion of a framework for the analysis of firm risk communication pp. 289-295

Christine A. Botosan

Discussion of "A framework for the analysis of firm risk communication" pp. 297-302

Terry Shevlin

Reply to: Discussions of "A framework for the analysis of firm risk communication" pp. 303-305

Sergio Beretta and Saverio Bozzolan

Referral as a determining factor for changing auditors in the Belgian auditing market: An empirical study pp. 307-326

Joël Branson and Diane Breesch

Locating accounting in its national context: the case of Italy: By Stefano Zambon, Franco Angeli, viale Monza 106, 20127 Milano, Italy, 2002, 236 pp pp. 329-333

S. Archer

International financial reporting and analysis: David Alexander, Anne Britton, and Ann Jorissen, Thomson Learning, London, UK, 2003, xiii+656 pp pp. 333-335

Patricia C. O'Brien

Volume 39, issue 2, 2004

An empirical assessment of Gray's accounting value constructs pp. 125-154

Shalin Chanchani and Roger Willett

The value-relevance of R&D and advertising expenditures: Evidence from Korea pp. 155-173

Bong H. Han and David Manry

Big Six auditors and audit quality: The Korean evidence pp. 175-196

Seok Woo Jeong and Joonhwa Rho

The decision relevance and timeliness of accounting earnings in Saudi Arabia pp. 197-217

Mohammed Al-Sehali and Nasser Spear

Volume 39, issue 1, 2004

Compliance with flexible accounting standards pp. 1-19

Øyvind Bøhren, Jorgen Haug and Dag Michalsen

International managerial accounting research: A contracting framework and opportunities pp. 21-69

Susan F. Haka and Dan L. Heitger

An international investigation of associations between societal variables and the amount of disclosure on information technology and communication problems: The case of Y2K pp. 71-92

S. Mitchell Williams

The influence of management perception of environmental variables on the choice of international transfer-pricing methods pp. 93-110

K. Hung Chan and Agnes W. Y. Lo

Applying International Accounting Standards: David Cairns with Brian Creighton and Anne Daniels, Tolley LexisNexis, 3rd ed., 2002, xxxi+1178 pp pp. 113-115

Martin N. Hoogendoorn

Following the Money--The Enron Failure and the State of Corporate Disclosure: George Benston, Michael Bromwich, Robert E. Litans and Alfred Wagenhofer, AEI-Brookings Joint Center for Regulatory Studies, Washington, DC, 2003; ix+126 pp pp. 115-120

Eugene E. Comiskey