International Journal of Accounting & Information Management

2007 - 2024

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

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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

Volume 29, issue 5, 2021

Corporate governance practices and firm performance: a configurational analysis across corporate life cycles pp. 669-697

Hala M. Amin, Ehab K.A. Mohamed and Mostaq M. Hussain

Value and growth stock returns: international evidence (JES) pp. 698-733

Maria Elisabete Neves, Mário Abreu Pinto, Carla Manuela de Assunção Fernandes and Elisabete Fátima Simões Vieira

Audit committee diversity and corporate scandals: evidence from the UK pp. 734-763

Craig McLaughlin, Stephen Armstrong, Maha W. Moustafa and Ahmed A. Elamer

Intangible assets as possible indicators for the growth of the Hungarian firms pp. 764-775

Klára Katona

Covid-19 and performance disclosure: does governance matter? pp. 776-792

Mahmoud Elmarzouky, Khaldoon Albitar and Khaled Hussainey

Do controlling shareholders share pledging affect goodwill impairment? Evidence from China pp. 793-822

Yanxi Li and Shanshan Ouyang

Implications of tax audit risk, consequences, aggressive behavior and ethics for compliance pp. 823-847

Siew H. Chan and Qian Song

IFRS adoption and unconditional conservatism: an accrual-based analysis pp. 848-866

Olga Fullana, Mariano Gonzalez Sanchez and David Toscano

Volume 29, issue 4, 2021

The governance role of shareholders and board of directors on firm performance: an eclectic governance-performance model pp. 493-527

Ozgur Ozdemir and Erhan Kilincarslan

The impact of financial instruments disclosures on the cost of equity capital pp. 528-551

Amal Yamani, Khaled Hussainey and Khaldoon Albitar

The influence of board independence on dividend policy in controlling agency problems in family firms pp. 552-582

Erhan Kilincarslan

Culture and annual report readability pp. 583-602

Minyoung Noh

Boardroom gender diversity and corporate environmental performance: a multi-theoretical perspective in the MENA region pp. 603-630

Ayman Issa and Mohammad A.A. Zaid

Earnings quality and the cost of equity capital: evidence on the impact of legal background pp. 631-650

Ahmed Hassan Ahmed, Yasean Tahat, Yasser Eliwa and Bruce Burton

Will game-based learning enhance performance? pp. 651-668

Siew H. Chan, Qian Song, Pailin Trongmateerut and Laurie H. Rivera

Volume 29, issue 3, 2021

Enforcement and accounting quality in the context of IFRS: is there a gap in the literature? pp. 345-367

Adriana Silva, Susana Jorge and Lúcia Lima Rodrigues

The impact of audit quality on real earnings management in the UK context pp. 368-391

Syed Numan Chowdhury and Yasser Eliwa

Executive bonus compensation and financial leverage: do growth and executive ownership matter? pp. 392-409

Emmanuel Adu-Ameyaw, Albert Danso, Samuel Acheampong and Cynthia Akwei

Do assurance and assurance providers enhance COVID-related disclosures in CSR reports? An examination in the UK context pp. 410-428

Khaldoon Albitar, Habiba Al-Shaer and Mahmoud Elmarzouky

Real earnings manipulation surrounding mergers and acquisitions: the targets’ perspective pp. 429-451

Tariq Zaglol Elrazaz, Moataz Elmassri and Yousry Ahmed

External sources of finance and value creation of Chinese mergers and acquisitions: does ownership type matter? pp. 452-471

Xiaogang Bi and Agyenim Boateng

State ownership, prior experience and performance: a comparative analysis of Chinese domestic and cross-border acquisitions pp. 472-491

Min Du, Frank Kwabi and Tianle Yang

Volume 29, issue 2, 2020

Risk reporting in financial crises: a tale of two countries pp. 181-216

Kaouthar Lajili, Michael Dobler, Daniel Zéghal and Mitchell John Bryan

The adoption of e-learning beyond MOOCs for higher education pp. 217-227

Chunhui Liu

The influence of country of origin and espoused national culture on whistleblowing behavior pp. 228-246

Richard G. Brody, Gaurav Gupta and Michael Turner

Board diversity: female director participation and corporate innovation pp. 247-279

Alireza Vafaei, Darren Henry, Kamran Ahmed and Mohammad Alipour

Corporate social responsibility reporting: meeting stakeholders expectations or efficient allocation of resources? pp. 280-304

Afzalur Rashid

Can we predict the likelihood of financial distress in companies from their corporate governance and borrowing? pp. 305-323

Sara Sofia Gomes Mariano, Javad Izadi and Maurice Pratt

Dividend policies of travel and leisure firms in the UK pp. 324-344

Erhan Kilincarslan and Sercan Demiralay

Volume 29, issue 1, 2020

Does the supervisory ability of internal audit executives affect the occurrence of corporate fraud? Evidence from small and medium-sized listed enterprises in China pp. 1-26

Huixiang Zeng, Li Yang and Jing Shi

Does CSR reporting indicate strong corporate governance? pp. 27-42

Siew H. Chan, Timothy S. Creel, Qian Song and Yuliya V. Yurova

The effect of auditor type on audit quality in emerging markets: evidence from Egypt pp. 43-66

Mohamed M. El-Dyasty and Ahmed A. Elamer

Insight into the process of responsibility judgment of an audit failure pp. 67-90

Siew H. Chan and Qian Song

Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks pp. 91-126

Rami Ibrahim A. Salem, Ernest Ezeani, Ali M. Gerged, Muhammad Usman and Rateb Mohammmad Alqatamin

Short-sale refinancing and earnings response coefficient: evidence from China pp. 127-146

Tingli Liu, Ying Jiang and Lizhong Hao

The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS: evidence from Taiwan pp. 147-168

Shuling Chiang, Gary Kleinman and Picheng Lee

Auditing in times of social distancing: the effect of COVID-19 on auditing quality pp. 169-178

Khaldoon Albitar, Ali Meftah Gerged, Hassan Kikhia and Khaled Hussainey