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International Journal of Accounting & Information Management

2007 - 2024

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

From Emerald Group Publishing Limited
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Volume 32, issue 3, 2024

Corporate ethical values disclosure: evidence from Malaysian and Indonesian top companies pp. 369-389 Downloads
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 Downloads
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 Downloads
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 Downloads
Mengyu Ma
Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance pp. 447-474 Downloads
Saeed Rabea Baatwah and Khaled Hussainey
Climate change exposure and dividend policy: evidence from textual analysis pp. 475-501 Downloads
Viput Ongsakul, Pandej Chintrakarn, Suwongrat Papangkorn and Pornsit Jiraporn
Social reputation, loan contracting and governance mechanisms pp. 502-531 Downloads
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 Downloads
Somchai Supattarakul and Sarayut Rueangsuwan

Volume 32, issue 2, 2023

Assessing the countries’ convergence to IPSAS from a cultural perspective pp. 181-206 Downloads
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 Downloads
Hesham Bassyouny and Michael Machokoto
Do emissions reduction initiatives improve financial performance? Empirical analysis of moderating factors pp. 228-257 Downloads
Ayman Issa
The information content of half-yearly goodwill impairment losses: analysis of the European context pp. 258-278 Downloads
Elisa Roncagliolo
Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100 pp. 279-307 Downloads
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 Downloads
Meena Subedi
Do advisory directors increase discretionary accruals? pp. 345-368 Downloads
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 Downloads
Mengjiao Chen, Jinjuan Ren and Jingying Zhao
A design for tokenization in governmental investment pp. 19-39 Downloads
Romildo Silva, Rui Pedro Marques and Helena Inácio
The impact of internal governance mechanisms on environmental performance of Saudi firms pp. 40-57 Downloads
Neef Alwadani, Habiba Al-Shaer and Khaldoon Albitar
Fundamental performance and earnings quality in private firms pp. 58-73 Downloads
Charlotte Haugland Sundkvist and Tonny Stenheim
Corporate culture and takeover vulnerability: evidence from machine learning and earnings conference calls pp. 74-99 Downloads
Pattanaporn Chatjuthamard, Pandej Chintrakarn, Suwongrat Papangkorn and Pornsit Jiraporn
Asset redeployability, sustainability, and managerial prudence: evidence from economic policy uncertainty pp. 100-121 Downloads
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 Downloads
Ragia Shelih and Li Wang
Reinventing the wheel? Factors influencing relationship: links between sustainability and financial performance. European evidence pp. 147-177 Downloads
Fazle Rahi Abm, Jeaneth Johansson and Catherine Lions

Volume 31, issue 5, 2023

Foreign institutional investors and the value of excess cash holdings: international evidence pp. 705-725 Downloads
Muhammad Ilyas, Rehman Uddin Mian and Affan Mian
Related party transactions and earnings quality: the moderating role of female directors pp. 726-755 Downloads
Carolina Bona Sánchez, Marina Elistratova and Jerónimo Pérez Alemán
Does CSR reduce financial distress? Moderating effect of firm characteristics, auditor characteristics, and covid-19 pp. 756-784 Downloads
Md Jahidur Rahman, Hongtao Zhu and Sihe Chen
The effect of corporate governance, corporate social responsibility and information asymmetry on the value of Indonesian-listed firms pp. 785-807 Downloads
Annisa Abubakar Lahjie, Riccardo Natoli and Segu Zuhair
Do shareholders appreciate the audit committee and auditor moderation? Evidence from sustainability reporting pp. 808-837 Downloads
Cemil Kuzey, Hany Elbardan, Ali Uyar and Abdullah S. Karaman
Forward-looking disclosure tone in the chairman’s statement: obfuscation or truthful explanations pp. 838-863 Downloads
Hidaya Al Lawati, Khaled Hussainey and Roza Sagitova
The effect of IFRS convergence on risk disclosure: an investigation into the Indian accounting system pp. 864-886 Downloads
Saravanan R., Mohammad Firoz and Sumit Dalal

Volume 31, issue 4, 2023

Mandatory auditor rotation and audit quality pp. 585-599 Downloads
Ajit Dayanandan and Sudershan Kuntluru
Powering profits: how renewable energy boosts financial performance in European non-financial companies pp. 600-622 Downloads
Ayman Issa and Jalal Rajeh Hanaysha
Breaking the glass ceiling for a sustainable future: the power of women on corporate boards in reducing ESG controversies pp. 623-646 Downloads
Ayman Issa and Jalal Rajeh Hanaysha
Do professional shareholders matter for corporate compliance with IFRS reporting requirements: the moderating effect of board independence pp. 647-675 Downloads
Mohammad A.A. Zaid
Roles of board of directors and earnings management across SMEs life cycle: evidence from the UK pp. 676-703 Downloads
Inas Mahmoud Hassan, Hala M.G. Amin, Diana Mostafa and Ahmed A. Elamer

Volume 31, issue 3, 2023

Board characteristics and corporate cash holding: evidence from the UK, France and Germany pp. 413-439 Downloads
Ernest Ezeani, Rami Ibrahim A. Salem, Muhammad Usman, Frank Kwabi and Bilal
Does family ownership matter? Evidence of the payment method and market reaction to M&A deals in Taiwan pp. 440-454 Downloads
Yousry Ahmed, Mohamed Elsayed and Yuru Chen
The relationship between income smoothing and the cost of debt: evidence from the United Kingdom and Nigeria pp. 455-477 Downloads
Ahmed Aboud, Baba Haruna and Ahmed Diab
What does corporate sustainability reporting imply to auditors? Evidence from going-concern opinions and discretionary accruals pp. 478-503 Downloads
Ling Tuo, Shipeng Han, Zabihollah Rezaee and Ji Yu
IFRS 9 and earnings management: the case of European commercial banks pp. 504-527 Downloads
Matthias Nnadi, Atis Keskudee and Wey Amaewhule
Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality pp. 528-563 Downloads
Rami Ibrahim A. Salem, Musa Ghazwani, Ali Meftah Gerged and Mark Whittington
Do credit market incentives drive classification shifting in emerging markets? pp. 564-582 Downloads
Manish Bansal

Volume 31, issue 2, 2023

Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China pp. 221-246 Downloads
Md Jahidur Rahman and Ao Ziru
Corporate social responsibility transparency and trade credit financing pp. 247-269 Downloads
Mohammad Hendijani Zadeh, Karen Naaman and Najib Sahyoun
Share pledging and earnings informativeness pp. 270-299 Downloads
Xiangyan Shi, Juan Wang and Xiaoyi Ren
Research and development reporting and stock performance: evidence from China pp. 300-320 Downloads
Shuming Bai, Kai S. Koong and Yanni Wang
Does investment committee mitigate the risk of financial distress in GCC? The role of investment inefficiency pp. 321-354 Downloads
Redhwan Al-Dhamari, Hamid Al-Wesabi, Omar Al Farooque, Mosab I. Tabash and Ghaleb A. El Refae
Determining audit fees: evidence from the Egyptian stock market pp. 355-375 Downloads
Mohamed A. Saleh and Yasmine M. Ragab
IFRS adoption, firms’ investment efficiency and financial reporting quality: a new empirical assessment of moderating effects from Saudi listed firms pp. 376-411 Downloads
Waleed S. Alruwaili, Abdullahi D. Ahmed and Mahesh Joshi

Volume 31, issue 1, 2022

Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption? pp. 1-36 Downloads
Ali Uyar, Hany Elbardan, Cemil Kuzey and Abdullah S. Karaman
Performance drivers in Iberian companies in different economic cycles: new evidence using panel data pp. 37-65 Downloads
Maria Elisabete Neves, Beatriz Lopes Cancela and Vítor Manuel de Sousa Gabriel
Governance and social responsibility: what factors impact corporate performance in a small banking-oriented country? pp. 66-92 Downloads
Maria Elisabete Neves, Catarina Proença and Beatriz Cancela
Big data and decision quality: the role of management accountants’ data analytics skills pp. 93-127 Downloads
Franziska Franke and Martin R.W. Hiebl
Capital structure and earnings management: evidence from Pakistan pp. 128-147 Downloads
Aziza Naz and Nadeem Ahmed Sheikh
Board governance and audit report lag in the light of big data adoption: the case of Egypt pp. 148-169 Downloads
Hussein Mohsen Saber Ahmed, Sherif El-Halaby and Khaldoon Albitar
Covid-19 disclosure: do internal corporate governance and audit quality matter? pp. 170-194 Downloads
Engy ELsayed Abdelhak, Khaled Hussainey and Khaldoon Albitar
The key audit matters and the audit cost: does governance matter? pp. 195-217 Downloads
Mahmoud Elmarzouky, Khaled Hussainey and Tarek Abdelfattah
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