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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The effect of auditing firms' tone at the top on auditors' job autonomy, organizational‐professional conflict, and job satisfaction pp. 136-150: E. Michael Bamber and Venkataraman Iyer
Moderator effects to internal audits' self‐efficacy and job involvement pp. 151-165: Kuang‐Hsun Shih, Yin‐Ru Hsieh and Binshan Lin
When do firms revalue their assets upwards? Evidence from the UK pp. 166-188: C.S. Agnes Cheng and Stephen W.J. Lin
Economic freedom, equity performance and market volatility pp. 189-197: Carl R. Chen and Ying Sophie Huang
Accruals' persistence, accruals mispricing and operating cycle: evidence from the US pp. 198-207: Qian Hao

Characteristics of institutional investors and discretionary accruals pp. 5-26: C.S. Agnes Cheng and Austin Reitenga
The design and implementation of activity‐based costing pp. 27-52: Rong‐Ruey Duh, Thomas W. Lin, Wen‐Ying Wang and Chao‐Hsin Huang
The impact of Sarbanes‐Oxley on internal control remediation pp. 53-65: Kam Chan, Gary Kleinman and Picheng Lee
Rankings of academic journals in accounting, finance, and information system pp. 66-105: Ji Wu, Qian Hao and Michelle Y.M. Yao
The pervasive nature of IT controls pp. 106-119: Joseph Canada, Steve G. Sutton and J. Randel Kuhn

Strategic quality management in an internationalised university department: a case study pp. 96-121: Janek Ratnatunga
Assessment of students' perception towards developing a course in environmental accounting pp. 122-139: Niladri Das, Mitali Sen and J.K. Pattanayak
Forward performance measurement and management integrated frameworks pp. 140-154: Paolo Taticchi and Kashi R. Balachandran
An improved theory of constraints pp. 155-165: Amitava Ray, Bijan Sarkar and Subir Kumar Sanyal
Symmetrical dialogue in investor relations pp. 166-182: Harold Hassink, Laury Bollen and Meinderd de Vries

R&D expenses and firm valuation: a literature review pp. 5-24: Seraina Anagnostopoulou
Integrating activity‐based costing with simulation and data mining pp. 25-35: H. Kostakis, C. Sarigiannidis, B. Boutsinas, K. Varvakis and V. Tampakas
Toward a social capital theory of technology‐based new ventures as complex adaptive systems pp. 36-61: Mary Han and Bill McKelvey
Management earnings forecasts and adverse selection cost: good vs bad news forecast pp. 62-73: H. Young Baek, Dong‐Kyoon Kim and Joung W. Kim
Predicting business failure under the existence of fraudulent financial reporting pp. 74-86: Fen‐May Liou and Chien‐Hui Yang

A framework to integrate the enterprise domain ontology and organizational change application domain pp. 3-23: George Joseph and Asha George
Testing static tradeoff against pecking order models of capital structure in Japanese firms pp. 24-36: Rongrong Zhang and Yoshio Kanazaki
An examination of Australian gold mining firms’ exposure over the collapse of gold price in the late 1990s pp. 37-49: Victor Fang, Chien‐Ting Lin and Warren Poon
Strategic responses to institutional pressures, and success in achieving budget targets pp. 50-66: Fábio Frezatti, Andson Braga de Aguiar and Amaury José Rezende