International Journal of Accounting & Information Management

2007 - 2024

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

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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

Volume 27, issue 4, 2019

IFRS adoption, value relevance and conditional conservatism: evidence from China pp. 529-546

Cyrus Isaboke and Yan Chen

Geographic distance and goodwill impairment pp. 547-572

Joel Harper and Li Sun

Determinants of IFRS compliance in Africa: analysis of stakeholder attributes pp. 573-599

Vincent Tawiah and Pran Boolaky

The influence of financial reporting quality and audit quality on investment efficiency pp. 600-614

Faisal Shahzad, Ijaz Ur Rehman, Waqas Hanif, Ghazanfar Ali Asim and Mushahid Hussain Baig

Online investment forum and the market response around earnings announcement in the Chinese stock markets pp. 615-631

Qian Hao, Dayong Dong and Keke Wu

The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies pp. 632-652

Haijing Liu and Hyun-Ah Lee

The impact of the Chinese stimulus program on earnings management pp. 653-670

Qian Hao, Xiangyan Shi, Danlu Bu and Liaoliao Li

Volume 27, issue 3, 2019

Do management earnings forecasts fully reflect information in past earnings changes? pp. 373-406

Guojin Gong, Yue Li and Ling Zhou

Hedge accounting and investors’ view of FX risk pp. 407-424

Li Wang and Stephen Makar

The impact of corporate social and environmental practices on the cost of equity capital: UK evidence pp. 425-441

Ahmed H. Ahmed, Yasser Eliwa and David M. Power

Do female and independent directors explain the two-way relationship between corporate social responsibility and earnings management of Chinese listed firms? pp. 442-460

Muhammad Safdar Sial, Zheng Chunmei and Nguyen Vinh Khuong

The implementation of SysTrust principles and criteria for assuring reliability of AIS: empirical study pp. 461-491

Ahmed H. Al-Dmour, Masam Abood and Hani H. Al-Dmour

Textual and contextual analysis of professionals’ discourses on XBRL data and information quality pp. 492-511

Arif Perdana, Alastair Robb and Fiona Rohde

Integration of DeLone and McLean and self-determination theory in internet banking continuance intention context pp. 512-528

Samar Rahi and Mazuri Abd.Ghani

Volume 27, issue 2, 2019

Long horizon institutional investors and the relation between missing quarterly analyst forecasts and CEO turnover pp. 190-223

Juan Wang

Intangible investments and voluntary delisting pp. 224-243

Henry Agyei-Boapeah, Yuan Wang, Abongeh A. Tunyi, Michael Machokoto and Fan Zhang

Earnings management and equity incentives: evidence from the European banking industry pp. 244-261

Mohammad Alhadab and Bassam Al-Own

The emission trading system, risk management committee and voluntary corporate response to climate change – a CDP study pp. 262-283

Mohammed Hossain and Omar Farooque

Corporate governance and corporate social responsibility disclosures in insurance companies pp. 284-300

Md Shahid Ullah, Mohammad Muttakin and Arifur Khan

Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies? pp. 301-332

Christine Adel, Mostaq M. Hussain, Ehab K.A. Mohamed and Mohamed A.K. Basuony

Accruals quality and the cost of debt: the European evidence pp. 333-351

Yasser Eliwa, Andros Gregoriou and Audrey Paterson

Advancements and forecasts of electronic tax return and informational filings in the US pp. 352-371

Kai S. Koong, Shuming Bai, Sara Tejinder and Charlotte Morris

Volume 27, issue 1, 2019

Gender diversity and firm value: evidence from UK financial institutions pp. 2-26

Peter Agyemang-Mintah and Hannu Schadewitz

An investigation of the factors influencing cost system functionality using decision trees, support vector machines and logistic regression pp. 27-55

Cemil Kuzey, Ali Uyar and Dursun Delen

Leverage and firm investment: the role of information asymmetry and growth pp. 56-73

Albert Danso, Theophilus Lartey, Samuel Fosu, Samuel Owusu-Agyei and Moshfique Uddin

Does XBRL disclosure management solution influence earnings release efficiency and earnings management? pp. 74-95

Tien-Shih Hsieh, Zhihong Wang and Mohammad Abdolmohammadi

The impact of operational risk incidents and moderating influence of corporate governance on credit risk and firm performance pp. 96-110

Chiungfeng Ko, Picheng Lee and Asokan Anandarajan

Ownership, tax and intercorporate loans in China pp. 111-129

Wei Huang

An empirical study of the relationship between accounting conservatism and executive compensation-performance sensitivity pp. 130-150

Xi Zhang, Simon Gao and Yi Zeng

Analysts’ forecasts timeliness and accuracy post-XBRL pp. 151-188

Sherwood Lane Lambert, Kevin Krieger and Nathan Mauck