International Journal of Accounting & Information Management

2007 - 2024

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

From Emerald Group Publishing Limited
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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

Volume 25, issue 4, 2017

Simulation evidence on the properties of alternative measures of working capital accruals pp. 378-394

Javad Izadi Zadeh Darjezi, Homagni Choudhury and Alireza Nazarian

Discriminatory related party transactions: a new measure pp. 395-412

Mohammad Tareq, Muhammad Nurul Houqe, Tony van Zijl, Dennis William Taylor and Clive Morley

Financial and other frauds in the United States: a panel analysis approach pp. 413-433

Shuming Bai and Kai S. Koong

Corporate governance and corporate social disclosures: a meta-analytical review pp. 434-458

Md. Tofael Hossain Majumder, Aklima Akter and Xiaojing Li

Corporate governance and dividend pay-out policy in UK listed SMEs pp. 459-483

Mohamed H. Elmagrhi, Collins Ntim, Richard M. Crossley, John K. Malagila, Samuel Fosu and Tien V. Vu

Occurrences of online fraud complaints: 2002 through 2015 pp. 484-504

Kai S. Koong, Lai C. Liu, Hong Qin and Tingting Ying

Volume 25, issue 3, 2017

Does the hiring of chief risk officers align with the COSO/ISO enterprise risk management frameworks? pp. 274-295

Erastus Karanja

Product market competition, R&D investment choice, and real earnings management pp. 296-312

Hsiao-Fen Hsiao, Szu-Lang Liao, Chi-Wei Su and Hao-Chang Sung

Ownership structure and tax aggressiveness of Chinese listed companies pp. 313-332

Tingting Ying, Brian Wright and Wei Huang

Earnings management using revenue classification shifting – evidence from the IFRS adoption period pp. 333-355

Minyoung Noh, Doocheol Moon and Laura Parte

The effect of the CEO’s characteristics on EM: evidence from Jordan pp. 356-375

Rateb Mohammmad Alqatamin, Zakaria Ali Aribi and Thankom Arun

Volume 25, issue 2, 2017

Examination of firm performance following the early adoption of SFAS 142 pp. 138-176

Lei Han and Daniel F. Hsiao

Determinants of social and economic reportings pp. 177-200

Omar Al Farooque and Helena Ahulu

Analysts issuing forecasts on weekends pp. 201-216

Ling Liu

Independent directors and firm value of group-affiliated firms pp. 217-236

Amrinder Khosa

The implication of information technology on the audit profession in developing country pp. 237-255

Menna Tarek, Ehab K.A. Mohamed, Mostaq M. Hussain and Mohamed A.K. Basuony

Refining financial analysts’ forecasts by predicting earnings forecast errors pp. 256-272

Tatiana Fedyk

Volume 25, issue 1, 2017

Goodwill impairment loss and bond credit rating pp. 2-20

Li Sun and Joseph H. Zhang

The role of audit quality and culture influence on earnings management in companies with excessive free cash flow pp. 21-42

Emita W. Astami, Rusmin Rusmin, Bambang Hartadi and John Evans

Regime change in the accounting for goodwill pp. 43-69

Md Khokan Bepari and Abu Taher Mollik

Monitoring function of the board and audit fees: contingent upon ownership concentration pp. 70-90

Richard Bozec and Mohamed Dia

An integrated framework for ERP system implementation pp. 91-109

Kalinga Jagoda and Premaratne Samaranayake

The effect of the dependence on the work of other auditors on error in analysts’ earnings forecasts pp. 110-136

Minyoung Noh, Hyunyoung Park and Moonkyung Cho

Volume 24, issue 4, 2016

Political connections and organisational performance: evidence from Pakistan pp. 321-338

Moeen Umar Cheema, Rahat Munir and Sophia Su

Political connections and earnings quality pp. 339-356

Iman Harymawan and John Nowland

Corporate political connections, agency costs and audit quality pp. 357-374

Arifur Khan, Dessalegn Getie Mihret and Mohammad Muttakin

Related party transactions and accounting quality in Greece pp. 375-390

Moataz El-Helaly

Convergence or divergence? Corporate climate-change reporting in China pp. 391-414

Helen Hong Yang and Alan Farley

Corporate social reporting (CSR) and stakeholder accountability in Bangladesh pp. 415-442

Md Moazzem Hossain and Manzurul Alam

The impact of industry concentration on the market’s ability to anticipate future earnings pp. 443-475

In-Mu Haw, Bingbing Hu, Jay Junghun Lee and Woody Wu

Risk disclosure, cost of capital and bank performance pp. 476-494

Shamsun Nahar, Mohammad Azim and Christine Anne Jubb

Volume 24, issue 3, 2016

On the value relevance of analyst opinions and institutional shareholdings in China pp. 206-225

Wei Huang and Agyenim Boateng

Earnings management by top Chinese listed firms in response to the global financial crisis pp. 226-251

Guanglu (Luke) Xu and Xudong Ji

The association between abnormal audit fees and audit quality after IFRS adoption pp. 252-271

Soo-Jung Jung, Bum-Joon Kim and Ju-Ryum Chung

The mediating effect of management accounting system on the relationship between competition and managerial performance pp. 272-295

Reza Ghasemi, Noor Azmi Mohamad, Meisam Karami, Norkhairul Hafiz Bajuri and Ezzatollah Asgharizade

IFRS and accounting quality: legal origin, regional, and disclosure impacts pp. 296-316

Ajit Dayanandan, Han Donker, Mike Ivanof and Gökhan Karahan

Volume 24, issue 2, 2016

The role of accrual estimation errors to determine accrual and earnings quality pp. 98-115

Javad Izadi Zadeh Darjezi

Investigating preconditions for a financially advantageous cloud usage pp. 116-134

Andreas Jede and Frank Teuteberg

Ownership structure and earnings management: evidence from Jordan pp. 135-161

Ebraheem Saleem Salem Alzoubi

Allowance for uncollectible accounts as a tool for earnings management pp. 162-184

Hyun-Ah Lee and Won-Wook Choi

Walking a mile in their shoes: user workarounds in a SAP environment pp. 185-204

Dawna M. Drum, Aimee J. Pernsteiner and Adam Revak

Volume 24, issue 1, 2016

Accounting quality and financing arrangements in emerging economies pp. 2-19

Liang Song

Firms’ information system characteristics and management accounting adaptability pp. 20-37

Ogan Yigitbasioglu

Growth options and relative performance evaluation pp. 38-55

Jianhui Huang, Ling Liu and Ingrid C. Ulstad

Risk management and firm value: recent theory and evidence pp. 56-81

Timothy A Krause and Yiuman Tse

Accounting for derivatives and risk management activities pp. 82-96

Abiot Mindaye Tessema