International Journal of Accounting & Information Management

2007 - 2024

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

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Volume 23, issue 4, 2015

Auditing and internal controls for offshored accounting processes: a research agenda pp. 310-326

Partha Mohapatra, Dina F El-Mahdy and Li Xu

Has the harmonisation of accounting practices improved? Evidence from South Asia pp. 327-348

Kamran Ahmed and Muhammad Jahangir Ali

Accounting disclosure, stock price synchronicity and stock crash risk pp. 349-363

Liang Song

Pragmatic adaptation of the ISO 31000:2009 enterprise risk management framework in a high-tech organization using Six Sigma pp. 364-382

Bennie Seck-Yong Choo and Jenson Chong-Leng Goh

Pro forma disclosure practices of firms applying IFRS pp. 383-403

Lori Solsma and W. Mark Wilder

Volume 23, issue 3, 2015

The association between corporate governance and firm performance – a meta-analysis pp. 218-237

Sayla Sowat Siddiqui

Information search volume as a predictor of information explanatory power pp. 238-252

Bixia Xu and Zhulin Huang

Impact of ADR Forms 20-F reconciliation on trading volume pp. 253-270

David L. Senteney, Grace H. Gao and Mohammad S. Bazaz

National institutional factors and IFRS Implementation in Europe pp. 271-288

Nicholas Fearnley and Sid Gray

Sustainability and firm valuation: an international investigation pp. 289-307

Minna Yu and Ronald Zhao

Volume 23, issue 2, 2015

Information systems maturity, knowledge sharing, and firm performance pp. 106-127

Yanchao Rao, Ken H Guo and Ye Chen

Accounting academia in emerging economies: evolutions and challenges pp. 128-151

Nadia Albu, Catalin Nicolae Albu, Stefan Bunea and Maria Madalina Girbina

International insurance audits and governance pp. 152-168

Gin Chong

The impact of corporate governance and ownership structure reforms on earnings quality in China pp. 169-198

Xu_Dong Ji, Kamran Ahmed and Wei Lu

XBRL adoption and cost of debt pp. 199-216

Syou-Ching Lai, Yuh-Shin Lin, Yi-Hung Lin and Hua-Wei Huang

Volume 23, issue 1, 2015

Voluntary accounting changes and analyst following pp. 2-15

Tzu-Ling Huang, Tawei Wang and Jia-Lang Seng

Financial reporting quality of target companies and acquirer returns: evidence from Korea pp. 16-41

Joohyun Lim, Jaehong Lee and Jinho Chang

Managerial tenure and earnings management pp. 42-59

Nan Hu, Qian Hao, Ling Liu and Lee J. Yao (1958-2012)

Is top-management remuneration influenced by board characteristics? pp. 60-79

Sebastien Deschenes, Hamadou Boubacar, Miguel Rojas and Tania Morris

Auditor independence and accounting conservatism pp. 80-104

Michael Crockett and Muhammad Jahangir Ali

Volume 22, issue 4, 2014

How significant are users’ opinions in social media? pp. 254-272

Hamid Khobzi and Babak Teimourpour

The role of social media in influencing career success pp. 273-294

Alexei Nikitkov and Barbara Sainty

The importance of Facebook as an online social networking tool for companies pp. 295-320

Pedro A. Pereira Correia, Irene García Medina, Zahaira Fabiola González Romo and Ruth S. Contreras-Espinosa

Mobile social networking application viability: a research framework pp. 321-338

Chee Wei Phang, Juliana Sutanto, Chuan-Hoo Tan and Jan Ondrus

ERP system implementation announcements: does the market cheer or jeer the adopters and vendors? pp. 339-356

D. Ajit, Han Donker and Sapan Patnaik

Coordinating the processes of resource enrichment and capability deployment pp. 357-374

Gary Pan, Sayyen Teoh and Poh Sun Seow

Volume 22, issue 3, 2014

The role of board gender on the profitability of insider trading pp. 180-193

Tian Zhong, Robert Faff, Allan Hodgson and Lee Yao

Investigating security investment impact on firm performance pp. 194-208

Ranjit Bose and Xin (Robert) Luo

Firm characteristics and balanced scorecard usage in Singaporean manufacturing firms pp. 209-222

Ling Liu, Janek Ratnatunga and Lee Yao

Bubble footprints in the Malaysian stock market: are they rational? pp. 223-236

Gilbert Nartea and Muhammand A. Cheema

Board interlock networks and the use of relative performance evaluation pp. 237-251

Qian Hao, Nan Hu, Ling Liu and Lee Yao

Volume 22, issue 2, 2014

Does voluntary adoption of XBRL reduce cost of equity capital? pp. 86-102

Lizhong Hao, Joseph H. Zhang and Jing (Bob) Fang

Dividend payment and earnings quality: evidence from Indonesia pp. 103-117

Febriela Sirait and Sylvia Veronica Siregar

An investigation into the effect of surplus free cash flow, corporate governance and firm size on earnings predictability pp. 118-133

Redhwan Ahmed AL-Dhamari and Ku Nor Izah Ku Ismail

Ramifications of the Sarbanes Oxley (SOX) Act on IT governance pp. 134-145

Erastus Karanja and Jigish Zaveri

Multiple classification schemes for signalling corporate collapse pp. 146-156

Ghassan Hossari

Impact of IFRS: evidence from Spanish listed companies pp. 157-172

Mariano Gonzalez Sanchez, Juan M. Nave and David Toscano

Volume 22, issue 1, 2014

The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL pp. 2-17

Devrimi Kaya

Misclassifying cash flows from operations: intentional or not? pp. 18-32

Karen Lightstone, Karrilyn Wilcox and Louis Beaubien

A retrospective analysis of auditing research (1975-2009) pp. 33-48

Kam C. Chan, Kam C. Chan and Hannah Wong

Corporate failure diagnosis in SMEs pp. 49-67

Kosmas Kosmidis and Antonios Stavropoulos

Rounding phenomenon in reported earnings and revenues: evidence from Japan pp. 68-79

Daoping He and Liming Guan

Volume 21, issue 4, 2013

The value relevance of earnings levels in the return-earnings relation pp. 260-284

C.S. Agnes Cheng, Bong-Soo Lee and Simon Yang

Political connections and corporate overinvestment: evidence from China pp. 285-296

Zhong-qin Su, Hung-gay Fung and Jot Yau

The role of accounting values in the relation between XBRL and forecast accuracy pp. 297-313

Chunhui Liu and Grace O'Farrell

Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals pp. 314-330

Salah A. Hammad, Ruzita Jusoh and Imam Ghozali

Volume 21, issue 3, 2013

Accounting quality of German and UK cross‐listings pp. 192-208

Li Li Eng and Jing Lin

Dysfunctional auditing behaviour: empirical evidence on auditors' behaviour in Macau pp. 209-226

Desmond C.Y. Yuen, Philip K.F. Law, Chan Lu and Jie Qi Guan

An examination of the relationship of IT control weakness to company financial performance and health pp. 227-240

John R. Kuhn, Manju Ahuja and John Mueller

Efficiency and opportunism in auditor quality choice in emerging audit services markets pp. 241-256

Waresul Karim Akm and Tony van Zijl

Volume 21, issue 2, 2013

Do high and low‐ranked sustainability stocks perform differently? pp. 116-132

Darren D. Lee, Robert Faff and Saphira A.C. Rekker

Who extends the extensible? pp. 133-147

Yanchao Rao, Ken Guo and Jing Hou

Impact of board ownership, CEO‐Chair duality and foreign equity participation on auditor quality choice of IPO companies pp. 148-169

A.K.M. Waresul Karim, Tony van Zijl and Sabur Mollah

An analysis of attributes that impact adoption of audit software pp. 170-188

Muhammad A. Razi and Haider H. Madani

Volume 21, issue 1, 2013

Determinants and usefulness of analysts' cash flow forecasts: evidence from Australia pp. 4-21

Kamran Ahmed and Muhammad Jahangir Ali

How does environmental accounting information influence attention and investment? pp. 22-52

Hank C. Alewine and Dan N. Stone

The supplemental role of operating cash flows in explaining share returns pp. 53-71

C.S. Agnes Cheng, Joseph Johnston and Cathy Zishang Liu

Drivers of e‐retailer peak sales period price behavior: an empirical analysis pp. 72-90

Punit Ahluwalia, Jerald Hughes and Vishal Midha

The impact of domestic and international terrorism on equity markets: evidence from Indonesia pp. 91-107

Vikash Ramiah and Michael Graham