International Journal of Accounting & Information Management

2007 - 2024

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

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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

Volume 28, issue 4, 2020

Risk disclosure and risk governance characteristics: evidence from a developing economy pp. 577-605

Shamsun Nahar, Mohammad Istiaq Azim and Md Moazzem Hossain

CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks pp. 607-638

Mohd Shukor Harun, Khaled Hussainey, Khairul Ayuni Mohd Kharuddin and Omar Al Farooque

IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure pp. 639-666

Medhat N. El Guindy and Nadia Sbei Trabelsi

Corporate carbon risk, voluntary disclosure and debt maturity pp. 667-683

Tesfaye Taddese Lemma, Mehrzad Azmi Shabestari, Martin Freedman, Ayalew Lulseged and Mthokozisi Mlilo

Diffusion of IFRS using innovation diffusion models pp. 685-701

Niharika Dayyala, Syed Kashif Raza Zaidi and Kallol Bagchi

Do equity incentives for the managements have impact on stock-pricing efficiency? Evidence from China pp. 703-715

Yue-e Long and Xinyi Huang

The impact of disclosure level and client incentive on auditors’ judgments of related party transactions pp. 717-737

Ling Yang, Lijun Ruan and Fengchun Tang

The impact of SFAS 157 on fair value accounting and future bank performance pp. 739-757

Dimu Ehalaiye, Mark Tippett and Tony van Zijl

Corporate governance, ownership structure and capital structure: evidence from Chinese real estate listed companies pp. 759-783

Yi Feng, Abeer Hassan and Ahmed A. Elamer

The influence of corporate governance on corporate sustainability: new evidence using panel data in the Iberian macroeconomic environment pp. 785-806

Beatriz Lopes Cancela, Maria Elisabete Duarte Neves, Lúcia Lima Rodrigues and António Carlos Gomes Dias

Volume 28, issue 3, 2020

Nonprofit organization fraud reporting: does governance matter? pp. 409-428

Husam Abu Khadra and Dursun Delen

ESG disclosure and firm performance before and after IR pp. 429-444

Khaldoon Albitar, Khaled Hussainey, Nasir Kolade and Ali Meftah Gerged

Board structure and corporate R&D intensity: evidence from Forbes global 2000 pp. 445-463

Aws AlHares, Ahmed A. Elamer, Ibrahem Alshbili and Maha W. Moustafa

Capital structure decisions in a period of economic intervention pp. 465-495

Maria Elisabete Neves, Zélia Serrasqueiro, António Dias and Cristina Hermano

Does advertising really work? pp. 497-515

Keke Wu, Yan Yu and Dayong Dong

Integrated reporting, financial reporting quality and cost of debt pp. 517-534

Mohammad Muttakin, Dessalegn Mihret, Tesfaye Taddese Lemma and Arifur Khan

Do sin firms engage in real activities manipulation to meet earnings benchmarks? pp. 535-551

Suzanne M. Ogilby, Xinmei Xie, Yan Xiong and Jin Zhang

IT risk management: interrelationships based on strategy implementation pp. 553-575

Nishani Edirisinghe Vincent and Robert Pinsker

Volume 28, issue 2, 2020

Conceptualizing big data practices pp. 205-222

Canchu Lin, Anand S. Kunnathur and Long Li

The impact of life cycle stage on firm acquisitions pp. 223-241

Daniel Ames, Joshua Coyne and Kevin Kim

Implementing IFRS in Saudi Arabia: evidence from publicly traded companies pp. 243-273

Mohammad Nurunnabi, Eva K. Jermakowicz and Han Donker

The effect of data breaches on company performance pp. 275-301

Ahmad H. Juma'h and Yazan Alnsour

Consequences and determinants of IFRS convergence in India pp. 303-322

Vincent Tawiah and Pran Boolaky

Does institutional ownership affect the value relevance of accounting information? pp. 323-342

Mohamed Omran and Yasean A. Tahat

The association of analysts’ cash flow forecasts with stock recommendation profitability pp. 343-361

Shanshan Pan and Zhaohui Randall Xu

Business ethics disclosure and corporate governance in Sub-Saharan Africa (SSA) pp. 363-387

Nelson Waweru

The effects of global financial crisis on the relationship between CEO compensation and earnings management pp. 389-408

Oheneba Assenso-Okofo, Muhammad Jahangir Ali and Kamran Ahmed

Volume 28, issue 1, 2020

Corporate governance and cost of capital in OECD countries pp. 1-21

Aws AlHares

The spillover effects of a bright-line regulation: evidence from China pp. 22-44

Yunling Song, Shihong Li and Ling Zhou

Audit quality, media coverage, environmental, social, and governance disclosure and firm investment efficiency pp. 45-72

Ahmad Hammami and Mohammad Hendijani Zadeh

Auditor monitoring and restatement dark period pp. 73-95

Nourhene BenYoussef and Mohamed Drira

Audit committee ownership and audit report lag: evidence from Australia pp. 96-125

Md. Borhan Uddin Bhuiyan and Mabel D’Costa

Whistleblowing in India: evidence from accounting students and professionals pp. 126-146

Richard G. Brody, Gaurav Gupta and Todd White

Do related party transactions affect earnings quality? Evidence from East Asia pp. 147-166

Mohd Mohid Rahmat, Balachandran Muniandy and Kamran Ahmed

Investors’ perceptions of the cybersecurity risk management reporting framework pp. 167-183

Ling Yang, Linda Lau and Huiqi Gan

Application of stochastic linear programming in managerial accounting pp. 184-204

Di Wu, Yong Choi and Ji Li