International Journal of Accounting & Information Management

2007 - 2024

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

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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

Volume 26, issue 4, 2018

Financial statement effects of adopting IFRS: the Canadian experience pp. 466-491

Eva K. Jermakowicz, Chun-Da Chen and Han Donker

Corporate governance, accounting information environment and investment-cash flow sensitivity pp. 492-507

Ming Li and Liang Song

Real earnings management and financial statement fraud: evidence from Malaysia pp. 508-526

Noorul Azwin binti Md Nasir, Muhammad Jahangir Ali, Rushdi M.R. Razzaque and Kamran Ahmed

Malware at its worst: death and destruction pp. 527-540

Richard G. Brody, Harold U. Chang and Erich S. Schoenberg

Big Data, digital demand and decision-making pp. 541-555

Steve Green, Earl McKinney, Kurt Heppard and Luis Garcia

Volume 26, issue 3, 2018

Firm-specific corporate governance and analysts’ earnings forecast characteristics pp. 335-361

Minna Yu and Yanming Wang

Gender diversity in employees and discretionary accruals: the Korean evidence pp. 362-383

Hyun Ah Kim and Seok Woo Jeong

SOX 404 and debt contracting value of accounting information pp. 384-412

Shihong Li

A review of the current debate on the determinants and consequences of mandatory IFRS adoption pp. 413-442

Noor Houqe

Accounting quality and media attention around seasoned equity offerings pp. 443-462

Fernando Comiran, Tatiana Fedyk and Joohyung Ha

Volume 26, issue 2, 2018

Control or chaos: impact of workarounds on internal controls pp. 230-244

Aimee Pernsteiner, Dawna Drum and Adam Revak

Impairment reversals: unbiased reporting or earnings management pp. 245-271

Tongyu Cao, Hasnah Shaari and Ray Donnelly

The incremental informativeness of public subsidiary earnings pp. 272-290

Abbie Daly

Awareness of intellectual capital among bank executives in India: a survey pp. 291-310

Mahesh Joshi, Monika Kansal and Sharad Sharma

The effect of culture on accounting conservatism during adoption of IFRS in the EU pp. 311-330

Daniel Zeghal and Zouhour Lahmar

Volume 26, issue 1, 2018

Market reaction to the transitory effects of IFRS: an examination of disaggregated measures pp. 2-37

Theresa Hilliard and Presha Neidermeyer

The impact of mandatory IFRS adoption on capital markets: evidence from Korea pp. 38-58

Saerona Kim and Haeyoung Ryu

Political connections and audit report lag: Indonesian evidence pp. 59-80

Ahsan Habib and Abdul Haris Muhammadi

An exploratory analysis of earnings management practices in Australia and New Zealand pp. 81-114

Lan Sun and Omar Al Farooque

Development of tactical solutions for the e-credit card issuing industry pp. 115-131

Bojun Fan, Hannah Ji, June Wei and Sherwood Lambert

Does hedging enhance firm value in good and bad times pp. 132-152

Nafis Alam and Amit Gupta

Big Data information governance by accountants pp. 153-170

Emily M. Coyne, Joshua G. Coyne and Kenton B. Walker

Beyond ACT & GPA: self-efficacy as a non-cognitive predictor of academic success pp. 171-186

Robert J. Tepper and Steven A. Yourstone

Mandatory IFRS adoption, investor protection and earnings management pp. 187-204

Ahmed Kouki

Audit committee adoption and firm value: evidence from UK financial institutions pp. 205-226

Peter Agyemang-Mintah and Hannu Schadewitz