International Journal of Accounting & Information Management

2007 - 2024

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

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Volume 31, issue 5, 2023

Foreign institutional investors and the value of excess cash holdings: international evidence pp. 705-725

Muhammad Ilyas, Rehman Uddin Mian and Affan Mian

Related party transactions and earnings quality: the moderating role of female directors pp. 726-755

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

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

Annisa Abubakar Lahjie, Riccardo Natoli and Segu Zuhair

Do shareholders appreciate the audit committee and auditor moderation? Evidence from sustainability reporting pp. 808-837

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

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

Saravanan R., Mohammad Firoz and Sumit Dalal

Volume 31, issue 4, 2023

Mandatory auditor rotation and audit quality pp. 585-599

Ajit Dayanandan and Sudershan Kuntluru

Powering profits: how renewable energy boosts financial performance in European non-financial companies pp. 600-622

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

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

Mohammad A.A. Zaid

Roles of board of directors and earnings management across SMEs life cycle: evidence from the UK pp. 676-703

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

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

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

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

Ling Tuo, Shipeng Han, Zabihollah Rezaee and Ji Yu

IFRS 9 and earnings management: the case of European commercial banks pp. 504-527

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

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

Manish Bansal

Volume 31, issue 2, 2023

Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China pp. 221-246

Md Jahidur Rahman and Ao Ziru

Corporate social responsibility transparency and trade credit financing pp. 247-269

Mohammad Hendijani Zadeh, Karen Naaman and Najib Sahyoun

Share pledging and earnings informativeness pp. 270-299

Xiangyan Shi, Juan Wang and Xiaoyi Ren

Research and development reporting and stock performance: evidence from China pp. 300-320

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

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

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

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

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

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

Maria Elisabete Neves, Catarina Proença and Beatriz Cancela

Big data and decision quality: the role of management accountants’ data analytics skills pp. 93-127

Franziska Franke and Martin R.W. Hiebl

Capital structure and earnings management: evidence from Pakistan pp. 128-147

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

Hussein Mohsen Saber Ahmed, Sherif El-Halaby and Khaldoon Albitar

Covid-19 disclosure: do internal corporate governance and audit quality matter? pp. 170-194

Engy ELsayed Abdelhak, Khaled Hussainey and Khaldoon Albitar

The key audit matters and the audit cost: does governance matter? pp. 195-217

Mahmoud Elmarzouky, Khaled Hussainey and Tarek Abdelfattah

Volume 30, issue 5, 2022

The impact of board characteristics on classification shifting: evidence from Germany pp. 565-582

Muhammad Usman, Rami Salem and Ernest Ezeani

The impact of audit committee effectiveness on firms’ outcomes in China: a systematic review pp. 583-599

Bushra Komal, Bilal, Chengang Ye and Rami Salem

The impact of board characteristics on the extent of earnings management: conditional evidence from quantile regressions pp. 600-616

Muhammad Usman, Jacinta Nwachukwu and Ernest Ezeani

Corporate governance and performance in the UK insurance industry pre, during and post the global financial crisis pp. 617-640

Tony Abdoush, Khaled Hussainey and Khaldoon Albitar

ESG controversies and the cost of equity capital of European listed companies: the moderating effects of ESG performance and market securities regulation pp. 641-663

Fabio La Rosa and Francesca Bernini

Earnings management: a bibliometric analysis pp. 664-683

Jaime Fernandes Teixeira and Lúcia Lima Rodrigues

Volume 30, issue 4, 2022

Corporate narrative reporting on Industry 4.0 technologies: does governance matter? pp. 457-476

Khaled Hussainey, Khaldoon Albitar and Fadi Alkaraan

The effect of corporate governance quality and its mechanisms on firm philanthropic donations: evidence from the UK pp. 477-501

Husam Ananzeh, Hamzeh Al Amosh and Khaldoon Albitar

Corporate governance and diversity management: evidence from a disclosure perspective pp. 502-525

Doaa Shohaieb, Mahmoud Elmarzouky and Khaldoon Albitar

The impact of COVID-19 lockdown on audit fees and audit delay: international evidence pp. 526-545

Maretno A. Harjoto and Indrarini Laksmana

Do multiple directorships stimulate or inhibit firm value? Evidence from an emerging economy pp. 546-562

Lara Alhaddad, Ali Meftah Gerged, Zaid Saidat, Anas Ali Al-Qudah and Tariq Aziz

Volume 30, issue 3, 2022

Determinants of wine firms’ performance: the Iberian case using panel data pp. 325-338

Elisabete Neves, António Dias, Miguel Ferreira and Carla Henriques

Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage pp. 339-351

Khaldoon Albitar, Mahmoud Elmarzouky and Khaled Hussainey

Determinants of eXtensible business reporting language adoption: an institutional perspective pp. 352-371

Hela Borgi and Vincent Tawiah

Management or market variables in the assessment of corporate performance? Evidence on a bank-based system pp. 372-390

Maria Elisabete Neves, Elisabete Vieira and Zélia Serrasqueiro

On the likelihood and type of merger and acquisition in the US listed companies: the role of females on the board pp. 391-407

Yousry Ahmed, Yu Song and Mohamed Elsayed

The impact of audit characteristics, audit fees on classification shifting: evidence from Germany pp. 408-426

Muhammad Usman, Ernest Ezeani, Rami Ibrahim A. Salem and Xi Song

Dividend payment and financial restatement: US evidence pp. 427-453

Md. Borhan Uddin Bhuiyan and Fawad Ahmad

Volume 30, issue 2, 2022

Antecedents of corporate social responsibility disclosure: evidence from the UK extractive and retail sector pp. 161-188

Yan Wang, Kemi Yekini, Bola Babajide and Miriama Kessy

Debt crisis, age and value relevance of goodwill: evidence from Greece pp. 189-210

Eleftherios Pechlivanidis, Dimitrios Ginoglou and Panagiotis Barmpoutis

Corporate governance and corporate social responsibility: new evidence from China pp. 211-229

Ahmed Aboud and Xinming Yang

Corporate risk disclosure and key audit matters: the egocentric theory pp. 230-251

Mahmoud Elmarzouky, Khaled Hussainey, Tarek Abdelfattah and Atm Enayet Karim

Corporate governance and voluntary disclosures in annual reports: a post-International Financial Reporting Standard adoption evidence from an emerging capital market pp. 252-276

Richard Nana Boateng, Vincent Tawiah and George Tackie

The effect of earnings management on external loan price: evidence from China pp. 277-300

Rong Huang, Xiaojun Lin, Xunzhuo Xi and Desmond Chun Yip Yuen

The value-relevance of social media activity of Finnish listed companies pp. 301-323

Antti Rautiainen and Jonna Jokinen

Volume 30, issue 1, 2021

Does the impact of IFRS on audit fees differ between early and late adopters? pp. 1-21

Vincent Konadu Tawiah

An examination of board diversity and corporate social responsibility disclosure: evidence from banking sector in the Arabian Gulf countries pp. 22-46

Ayman Issa, Mohammad A.A. Zaid, Jalal Rajeh Hanaysha and Ammar Gull

Does XBRL help improve data processing efficiency? pp. 47-60

Yanchao Rao and Ken Huijin Guo

Can intangible assets predict future performance? A deep learning approach pp. 61-72

Eleftherios Pechlivanidis, Dimitrios Ginoglou and Panagiotis Barmpoutis

Impact of news sentiment and topics on IPO underpricing: US evidence pp. 73-94

Elena Fedorova, Sergei Druchok and Pavel Drogovoz

Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market pp. 95-114

Michael Cipriano, Elizabeth T. Cole and John Briggs

Management gender diversity, executives compensation and firm performance pp. 115-142

Chenxuan Chen and Abeer Hassan

The effect of the financial crisis on audit quality: European evidence pp. 143-158

Maria I. Kyriakou