International Journal of Accounting & Information Management

2007 - 2024

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

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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

Volume 20, issue 4, 2012

Automated account reconciliation using probabilistic and statistical techniques pp. 322-334

Peter A. Chew and David G. Robinson

Flying under the radar: social engineering pp. 335-347

Richard G. Brody, William B. Brizzee and Lewis Cano

Rogue insiders, signature loopholes, and fraud rings pp. 348-362

Chengqi (Chen) Guo and Xiaorui Hu

The effect of trust in system reliability on the intention to adopt online accounting systems pp. 363-376

Robert Greenberg, Wei Li and Bernard Wong‐On‐Wing

Regulatory risk, borderline legality, fraud and financial restatement pp. 377-394

Dmitry Khanin and Raj V. Mahto

Volume 20, issue 3, 2012

Analyzing the effect of using international accounting standards on the development of emerging capital markets pp. 220-237

Daniel Zeghal and Karim Mhedhbi

Governance and accountability in Australian charitable organisations pp. 238-254

Steven Dellaportas, Jonathan Langton and Brian West

ICT maturity as a driver to global competitiveness: a national level analysis pp. 255-281

Manal M. Yunis, Kai S. Koong, Lai C. Liu, Reggie Kwan and Philip Tsang

The effect of SFAS No. 123(R) on executive incentive pay pp. 282-299

Nancy Mohan and M. Fall Ainina

Optimising errors in signaling corporate collapse using MCCCRA pp. 300-316

Ghassan Hossari

Volume 20, issue 2, 2012

Comparison of two parameterizations of the winner's curse model in a sample of Swedish Treasury auctions pp. 100-113

Xue Wang

The uniformity‐flexibility dilemma when comparing financial statements pp. 114-141

Vicky Cole, Joël Branson and Diane Breesch

Propensity and comprehensiveness of corporate internet reporting in Egypt pp. 142-170

Khaled Samaha, Khaled Dahawy, Ahmed Abdel‐Meguid and Sara Abdallah

The role of corporate governance in convergence with IFRS: evidence from China pp. 171-188

Yu Chen and Zabihollah Rezaee

A pseudo‐longitudinal study of intranet use in hospitals pp. 189-216

Steve Chun Cheong Fong and Mohammed Quaddus

Volume 20, issue 1, 2012

Disclosure and cross‐listing: evidence from Asia‐Pacific firms pp. 6-25

Li Li Eng and Qianhua (Q) Ling

Financial statement risk assessment following the COSO framework pp. 26-48

Ronald F. Premuroso and Robert Houmes

Meta‐analytic review of disclosure level and cost of equity capital pp. 49-62

Mohsen Souissi and Hichem Khlif

Green IT adoption: a process management approach pp. 63-77

Ranjit Bose and Xin (Robert) Luo

Do US commercial banks use FAS 157 to manage earnings? pp. 78-93

Gin Chong, Henry Huang and Yi Zhang