International Journal of Accounting & Information Management

2007 - 2025

Current editor(s): Dr Xin (Robert) Luo and Professor Han Donker

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Volume 33, issue 3, 2025

Do firms with more powerful CEOs and greater visibility have better social reputation? pp. 427-456

Cemil Kuzey, Ali Uyar, Habiba Al-Shaer and Abdullah S. Karaman

Effect of IFRS on foreign shareholdings and corporate investments in Saudi Arabia pp. 457-480

Han Donker, Eva K. Jermakowicz and Mohammad Nurunnabi

Does CEO/CFO certification impact earnings quality? evidence from India pp. 481-493

Rachappa Shette and Sudershan Kuntluru

Analyzing the impact of corporate attributes on integrated reporting disclosures: a study of Indian listed companies pp. 494-512

Parthvi Rastogi and Sushila Soriya

Tax losses and bankruptcy emergence: evidence from US firms filing under Chapter 11 pp. 513-538

Alessandro Gabrielli and Giulio Greco

Political connections and narrative disclosure tone: the moderating role of the COVID-19 pandemic pp. 539-559

Wulan Rahmawati, Sylvia Veronica Siregar, Elvia Rosantina Shauki and Viska Anggraita

Managerial overconfidence, corporate corruption risk and the moderating role of accounting secrecy: international evidence pp. 560-581

Achref Marzouki and Anis Ben Amar

Earnings and cash flow management using classification shifting: a bibliometric analysis and systematic literature review pp. 582-599

Andreas Vernando and Jogiyanto Hartono Mustakini

Volume 33, issue 2, 2024

Fintech innovation for financial inclusion: can India make it? pp. 268-286

Kamaljeet Sandhu, Ajit Dayanandan and Sudershan Kuntluru

AI-enabled FinTech for innovative sustainability: promoting organizational sustainability practices in digital accounting and finance pp. 287-312

Arjun J. Nair, Sridhar Manohar and Amit Mittal

The impact of Fintech innovations on digital currency adoption: a blockchain-based study in India pp. 313-333

Puneett Bhatnagr, Anupama Rajesh and Richa Misra

Financial innovation and gender dynamics: a comparative study of male and female FinTech adoption in emerging economies pp. 334-353

Jitender Kumar and Vinki Rani

Digital financial literacy and usage of cashless payments in Jordan: the moderating role of gender pp. 354-382

Maha Shehadeh, H.M. Dawood and Khaled Hussainey

The growth of FinTech and blockchain technology in developing countries: UAE’s evidence pp. 383-406

Anas Ali Al-Qudah, Manaf Al-Okaily and Miklesh Prasad Prasad Yadav

Exploring the organizational and social drivers of social media analytics: the domino effect in Fintech innovation pp. 407-424

Khaled Saleh Al-Omoush and Nawaf Salem Alghusin

Volume 33, issue 1, 2024

A model for predicting creative accounting in emerging economies pp. 1-31

Ghassem Blue, Masoumeh Chahrdahcheriki, Zabihollah Rezaee and Mohsen Khotanlou

CEO characteristics and audit report lag: evidence from Egypt pp. 32-67

Mosa Abdelgelil Amin, Eman Mohamed Abdelmaged, Awad Elsayed Ibrahim and Tarek Abdelfattah

The power of oversight: institutional investors as moderators of the earnings quality-information asymmetry nexus in Europe pp. 68-103

Yasser Eliwa, Jim Haslam, Santhosh Abraham and Ahmed Saleh

The impact of venture capital subscription on price deviation of private placement: evidence from China pp. 104-143

Jingyi Guan, Xueying Wen and Yunhui Wen

From retaliation to resilience: tracing the path of earnings stability in competitive markets pp. 144-168

Jimi Park, Shijin Yoo and Minyoung Noh

SME rebalancing short-term and long-term debt ratios: the role of financial distress costs pp. 169-186

Zélia Serrasqueiro, Filipe Sardo, Elisabete Neves and Flávio Morais

Empowerment or ornament? Gender diversity’s impact on cash holdings amid quota enforcement in an emerging market pp. 187-212

Mohamed M. El-Dyasty and Ahmed Elamer

Do cultural differences moderate the relationship between CSR and earnings quality: common law evidence pre and during COVID-19 crisis pp. 213-240

Karima Lajnef and Siwar Ellouz

Annual report readability and financial reporting quality: the moderating role of information asymmetry pp. 241-261

Nguyen Thanh Dong, Cao Thi Mien Thuy, Nguyen Vinh Khuong and Anh Huu Tuan Le

Volume 32, issue 5, 2024

Board gender diversity and voluntary disclosure: moderation of family ownership in India pp. 749-772

Rupjyoti Saha and Santi Gopal Maji

Clawback enforcement heterogeneity and the horizon of executive pay: empirical evidence pp. 773-802

Alvaro Remesal

CFO co-option and dividend payments: the moderating role of CFO talent pp. 803-827

Domenico Campa and Gianluca Ginesti

Board gender diversity, audit quality, and the moderating role of political connections: evidence from the Gulf Co-operation Council Countries (GCC) pp. 828-857

Abiot Tessema, Ammad Ahmed and Muhammad Kaleem Zahir-ul-Hassan

Manager sentiment, policy uncertainty, ESG disclosure and firm performance: a large language model in corporate landscape pp. 858-882

Asis Kumar Sahu, Byomakesh Debata and Saumya Ranjan Dash

Ownership structure and sustainability reporting: emerging economies evidence pp. 883-908

Yusuf Nuhu and Ashraful Alam

CEO age and corporate financialization: evidence from Malaysia pp. 909-929

Moncef Guizani

Volume 32, issue 4, 2024

The impact and adoption of emerging technologies on accounting: perceptions of Canadian companies pp. 557-592

Wajde Baiod and Mostaq M. Hussain

Carbon emissions, female CEOs and earnings management pp. 593-621

Muhammad Nurul Houqe, Solomon Opare and Muhammad Kaleem Zahir-Ul-Hassan

Board gender diversity and corporate cash holdings: evidence from Australia pp. 622-650

Ammad Ahmed and Atia Hussain

Breaking barriers: CEOs STEM educational background and corporate climate change disclosure pp. 651-684

Suham Cahyono, Ardianto Ardianto and Mohammad Nasih

Reporting lag in the GCC region: exploring the nexus of earnings management and IFRS transition pp. 685-708

Ines Kateb

The role of firm complexity in the relationship between integrated reporting and earnings management pp. 709-729

Augustine Donkor, Terri Trireksani and Hadrian Geri Djajadikerta

Modelling the impact of turbulent economic conditions on non-audit services provision and audit quality during the global financial crisis pp. 730-746

Maria I. Kyriakou

Volume 32, issue 3, 2024

Corporate ethical values disclosure: evidence from Malaysian and Indonesian top companies pp. 369-389

Corina Joseph, Fitra Roman Cahaya, Sharifah Norzehan Syed Yusuf, Agung Nur Probohudono and Estetika Mutiaranisa Kurniawati

Does board’s green theme training promote green innovation? A view from resource dependence perspective: Indonesian evidence pp. 390-410

Nur Asni and Wiwiek Dianawati

Are firms more concerned about analysts’ earnings forecasts after the split-share structure reform? Evidence from China pp. 411-429

Xunzhuo Xi, Can Chen, Rong Huang and Feng Tang

Analysts’ cash flow forecasts and firms’ information environment: evidence from bid-ask spread pp. 430-446

Mengyu Ma

Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance pp. 447-474

Saeed Rabea Baatwah and Khaled Hussainey

Climate change exposure and dividend policy: evidence from textual analysis pp. 475-501

Viput Ongsakul, Pandej Chintrakarn, Suwongrat Papangkorn and Pornsit Jiraporn

Social reputation, loan contracting and governance mechanisms pp. 502-531

Cemil Kuzey, Amal Hamrouni, Ali Uyar and Abdullah S. Karaman

The economic-based earnings persistence of earnings momentum and its market implications pp. 532-555

Somchai Supattarakul and Sarayut Rueangsuwan

Volume 32, issue 2, 2023

Assessing the countries’ convergence to IPSAS from a cultural perspective pp. 181-206

Paula Gomes dos Santos and Fábio Albuquerque

Does negativity matter under the principle-based approach? Evidence from narrative reporting in the UK pp. 207-227

Hesham Bassyouny and Michael Machokoto

Do emissions reduction initiatives improve financial performance? Empirical analysis of moderating factors pp. 228-257

Ayman Issa

The information content of half-yearly goodwill impairment losses: analysis of the European context pp. 258-278

Elisa Roncagliolo

Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100 pp. 279-307

Musa Ghazwani, Ibrahim Alamir, Rami Ibrahim A. Salem and Nedal Sawan

Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning pp. 308-344

Meena Subedi

Do advisory directors increase discretionary accruals? pp. 345-368

Ummya Salma and Md. Borhan Uddin Bhuiyan

Volume 32, issue 1, 2023

The impact of corporate culture on stock price crash risk: a firm-level analysis pp. 1-18

Mengjiao Chen, Jinjuan Ren and Jingying Zhao

A design for tokenization in governmental investment pp. 19-39

Romildo Silva, Rui Pedro Marques and Helena Inácio

The impact of internal governance mechanisms on environmental performance of Saudi firms pp. 40-57

Neef Alwadani, Habiba Al-Shaer and Khaldoon Albitar

Fundamental performance and earnings quality in private firms pp. 58-73

Charlotte Haugland Sundkvist and Tonny Stenheim

Corporate culture and takeover vulnerability: evidence from machine learning and earnings conference calls pp. 74-99

Pattanaporn Chatjuthamard, Pandej Chintrakarn, Suwongrat Papangkorn and Pornsit Jiraporn

Asset redeployability, sustainability, and managerial prudence: evidence from economic policy uncertainty pp. 100-121

Pattanaporn Chatjuthamard, Suwongrat Papangkorn, Pornsit Jiraporn and Piyachart Phiromswad

The moderating effect of financial constraints on the relationship between stock price crash risk and managerial ability pp. 122-146

Ragia Shelih and Li Wang

Reinventing the wheel? Factors influencing relationship: links between sustainability and financial performance. European evidence pp. 147-177

Fazle Rahi Abm, Jeaneth Johansson and Catherine Lions