International Journal of Accounting & Information Management

2007 - 2024

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

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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

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

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

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

Lease and service for product life‐cycle management: an accounting perspective pp. 214-230: Wei Qian and Roger Burritt
Corporate social responsibility implementation pp. 231-246: Alan D. Smith
Development of social, environmental, and economic indicators for a small/medium enterprise pp. 247-266: Abigail R. Clarke‐Sather, Margot J. Hutchins, Qiong Zhang, John K. Gershenson and John W. Sutherland
Sustainability reporting and reputation risk management: an Australian case study pp. 267-287: Janine Hogan and Sumit Lodhia
Does voluntary corporate citizenship pay? An examination of the UN Global Compact pp. 288-303: Marinilka Barros Kimbro and Zhiyan Cao
Sustainability in businesses, corporate social responsibility, and accounting standards pp. 304-324: Orhan Akisik and Graham Gal

Women and risk tolerance in an aging world pp. 100-117: Robert Faff, Terrence Hallahan and Michael McKenzie
Transient institutional investors and insider trading signals pp. 118-145: Juan Wang
Incremental information content of option‐related excess tax benefit under FASB Statement No. 123R pp. 146-168: Mahmud Hossain, Santanu Mitra and Zabihollah Rezaee
Application of options to the pharmaceutical markets pp. 169-181: Shin‐Yun Wang and Chih‐Chiang Hwang
Association between audit opinion and provision of non‐audit services pp. 182-193: Nasrollah Ahadiat

Audit tenure and the equity risk premium: evidence from Jordan pp. 5-23: Rana Ahmad Baker and Ali Al‐Thuneibat
IFRS and US‐GAAP comparability before release No. 33‐8879 pp. 24-33: Chunhui Liu
Analyst recommendations and corporate governance in emerging markets pp. 34-52: Minna Yu
How informative is the Thai corporate governance index? A financial approach pp. 53-79: Allan Hodgson, Suntharee Lhaopadchan and Sitapa Buakes
The policy consequence of expensing stock‐based compensation pp. 80-93: Ching‐Chieh Lin, Chi‐Yun Hua, Shu‐Hua Lee and Wen‐Chih Lee

Re‐stating financial statements and its reaction in financial market pp. 188-197: Mohammad G. Robbani and Rafiqul Bhuyan
The determinants of corporate disclosure: a meta‐analysis pp. 198-219: Hichem Khlif and Mohsen Souissi
Do forecasts improve over time? pp. 220-236: Robert Rieg
Earnings management using asset sales pp. 237-251: Chuan‐San Wang, Samuel Tung, Lin Chen‐Chang, Wang Lan‐Fen and Lai Ching‐Hui
A field study of user versus provider perceptions of management accounting system services pp. 252-285: Gary Fleischman, Kenton Walker and Eric Johnson

Connecting productivity to return on assets through financial statements pp. 92-104: Maria Teresa Bosch‐Badia
The influence of the types of NAS provisions and gifts hospitality on auditor independence pp. 105-117: Philip Law
Extent and scope of diffusion and adoption of process innovations in management accounting systems pp. 118-139: Seleshi Sisaye and Jacob Birnberg
Who are your peers? pp. 140-155: Nan Hu, Ling Liu, Haeyoung Shin and Jin Zhang
Intranet use in Hong Kong public hospitals pp. 156-181: Steve Chun Cheong Fong and Mohammed Quaddus

Quality of the external auditor, information asymmetry, and bid‐ask spread pp. 5-18: Faten Hakim and Mohamed Ali Omri
The externalities in social environmental accounting pp. 19-30: Cornelia Dascalu, Chirata Caraiani, Camelia Iuliana Lungu, Florian Colceag and Gina Raluca Guse
Leverage, liquidity and IPO long‐run performance: evidence from Taiwan IPO markets pp. 31-38: Anlin Chen, Li‐Wei Chen and Lanfeng Kao
Information technology implementation: evidence in Spanish SMEs pp. 39-57: Raquel Pérez Estébanez, Elena Urquía Grande and Clara Muñoz Colomina
Rethinking MBA accounting module teaching, assessment and curriculum design pp. 58-65: Chin‐Bun Tse