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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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

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