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International Journal of Accounting and Information Management

2007 - 2017

Current editor(s): Associate Professor Maggie (Chunhui) Liu

From Emerald Group Publishing
Bibliographic data for series maintained by Virginia Chapman ().

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Volume 25, issue 4, 2017

Simulation evidence on the properties of alternative measures of working capital accruals: New evidence from the UK pp. 378-394 Downloads
Javad Izadi Zadeh Darjezi, Homagni Choudhury and Alireza Nazarian
Discriminatory related party transactions: a new measure pp. 395-412 Downloads
Mohammad Tareq, Muhammad Nurul Houqe, Tony van Zijl, Dennis William Taylor and Clive Morley
Financial and other frauds in the United States: a panel analysis approach pp. 413-433 Downloads
Shuming Bai and Kai S. Koong
Corporate governance and corporate social disclosures: a meta-analytical review pp. 434-458 Downloads
Md. Tofael Hossain Majumder, Aklima Akter and Xiaojing Li
Corporate governance and dividend pay-out policy in UK listed SMEs: The effects of corporate board characteristics pp. 459-483 Downloads
Mohamed H. Elmagrhi, Collins G. Ntim, Richard M. Crossley, John K. Malagila, Samuel Fosu and Tien V. Vu
Occurrences of online fraud complaints: 2002 through 2015 pp. 484-504 Downloads
Kai S. Koong, Lai C. Liu, Hong Qin and Tingting Ying

Volume 25, issue 3, 2017

Does the hiring of chief risk officers align with the COSO/ISO enterprise risk management frameworks? pp. 274-295 Downloads
Erastus Karanja
Product market competition, R&D investment choice, and real earnings management pp. 296-312 Downloads
Hsiao-Fen Hsiao, Szu-Lang Liao, Chi-Wei Su and Hao-Chang Sung
Ownership structure and tax aggressiveness of Chinese listed companies pp. 313-332 Downloads
Tingting Ying, Brian Wright and Wei Huang
Earnings management using revenue classification shifting – evidence from the IFRS adoption period pp. 333-355 Downloads
Minyoung Noh, Doocheol Moon and Laura Parte
The effect of the CEO’s characteristics on EM: evidence from Jordan pp. 356-375 Downloads
Rateb Mohammmad Alqatamin, Zakaria Ali Aribi and Thankom Arun

Volume 25, issue 2, 2017

Examination of firm performance following the early adoption of SFAS 142 pp. 138-176 Downloads
Lei Han and Daniel F. Hsiao
Determinants of social and economic reportings: Evidence from Australia, the UK and South African multinational enterprises pp. 177-200 Downloads
Omar Al Farooque and Helena Ahulu
Analysts issuing forecasts on weekends pp. 201-216 Downloads
Ling Liu
Independent directors and firm value of group-affiliated firms pp. 217-236 Downloads
Amrinder Khosa
The implication of information technology on the audit profession in developing country: Extent of use and perceived importance pp. 237-255 Downloads
Menna Tarek, Ehab K.A. Mohamed, Mostaq M. Hussain and Mohamed A.K. Basuony
Refining financial analysts’ forecasts by predicting earnings forecast errors pp. 256-272 Downloads
Tatiana Fedyk

Volume 25, issue 1, 2017

Goodwill impairment loss and bond credit rating pp. 2-20 Downloads
Li Sun and Joseph H. Zhang
The role of audit quality and culture influence on earnings management in companies with excessive free cash flow: Evidence from the Asia-Pacific region pp. 21-42 Downloads
Emita W. Astami, Rusmin Rusmin, Bambang Hartadi and John Evans
Regime change in the accounting for goodwill: Goodwill write-offs and the value relevance of older goodwill pp. 43-69 Downloads
Md Khokan Bepari and Abu Taher Mollik
Monitoring function of the board and audit fees: contingent upon ownership concentration pp. 70-90 Downloads
Richard Bozec and Mohamed Dia
An integrated framework for ERP system implementation pp. 91-109 Downloads
Kalinga Jagoda and Premaratne Samaranayake
The effect of the dependence on the work of other auditors on error in analysts’ earnings forecasts pp. 110-136 Downloads
Minyoung Noh, Hyunyoung Park and Moonkyung Cho

Volume 24, issue 4, 2016

Political connections and organisational performance: evidence from Pakistan pp. 321-338 Downloads
Moeen Umar Cheema, Rahat Munir and Sophia Su
Political connections and earnings quality: How do connected firms respond to changes in political stability and government effectiveness? pp. 339-356 Downloads
Iman Harymawan and John Nowland
Corporate political connections, agency costs and audit quality pp. 357-374 Downloads
Arifur Khan, Dessalegn Getie Mihret and Mohammad Muttakin
Related party transactions and accounting quality in Greece pp. 375-390 Downloads
Moataz El-Helaly
Convergence or divergence? Corporate climate-change reporting in China pp. 391-414 Downloads
Helen Hong Yang and Alan Farley
Corporate social reporting (CSR) and stakeholder accountability in Bangladesh: Perceptions of less economically powerful stakeholders pp. 415-442 Downloads
Md Moazzem Hossain and Manzurul Alam
The impact of industry concentration on the market’s ability to anticipate future earnings: International evidence pp. 443-475 Downloads
In-Mu Haw, Bingbing Hu, Jay Junghun Lee and Woody Wu
Risk disclosure, cost of capital and bank performance pp. 476-494 Downloads
Shamsun Nahar, Mohammad Azim and Christine Anne Jubb

Volume 24, issue 3, 2016

On the value relevance of analyst opinions and institutional shareholdings in China pp. 206-225 Downloads
Wei Huang and Agyenim Boateng
Earnings management by top Chinese listed firms in response to the global financial crisis pp. 226-251 Downloads
Guanglu (Luke) Xu and Xudong Ji
The association between abnormal audit fees and audit quality after IFRS adoption: Evidence from Korea pp. 252-271 Downloads
Soo-Jung Jung, Bum-Joon Kim and Ju-Ryum Chung
The mediating effect of management accounting system on the relationship between competition and managerial performance pp. 272-295 Downloads
Reza Ghasemi, Noor Azmi Mohamad, Meisam Karami, Norkhairul Hafiz Bajuri and Ezzatollah Asgharizade
IFRS and accounting quality: legal origin, regional, and disclosure impacts pp. 296-316 Downloads
Ajit Dayanandan, Han Donker, Mike Ivanof and Gökhan Karahan

Volume 24, issue 2, 2016

The role of accrual estimation errors to determine accrual and earnings quality pp. 98-115 Downloads
Javad Izadi Zadeh Darjezi
Investigating preconditions for a financially advantageous cloud usage pp. 116-134 Downloads
Andreas Jede and Frank Teuteberg
Ownership structure and earnings management: evidence from Jordan pp. 135-161 Downloads
Ebraheem Saleem Salem Alzoubi
Allowance for uncollectible accounts as a tool for earnings management: evidence from South Korea pp. 162-184 Downloads
Hyun-Ah Lee and Won-Wook Choi
Walking a mile in their shoes: user workarounds in a SAP environment pp. 185-204 Downloads
Dawna Drum, Aimee Pernsteiner and Adam Revak

Volume 24, issue 1, 2016

Accounting quality and financing arrangements in emerging economies pp. 2-19 Downloads
Liang Song
Firms’ information system characteristics and management accounting adaptability pp. 20-37 Downloads
Ogan Yigitbasioglu
Growth options and relative performance evaluation pp. 38-55 Downloads
Jianhui Huang, Ling Liu and Ingrid C. Ulstad
Risk management and firm value: recent theory and evidence pp. 56-81 Downloads
Timothy A Krause and Yiuman Tse
Accounting for derivatives and risk management activities: The impact of product market competition pp. 82-96 Downloads
Abiot Mindaye Tessema

Volume 23, issue 4, 2015

Auditing and internal controls for offshored accounting processes: a research agenda pp. 310-326 Downloads
Partha Mohapatra, Dina F El-Mahdy and Li Xu
Has the harmonisation of accounting practices improved? Evidence from South Asia pp. 327-348 Downloads
Kamran Ahmed and Muhammad Jahangir Ali
Accounting disclosure, stock price synchronicity and stock crash risk: An emerging-market perspective pp. 349-363 Downloads
Liang Song
Pragmatic adaptation of the ISO 31000:2009 enterprise risk management framework in a high-tech organization using Six Sigma pp. 364-382 Downloads
Bennie Seck-Yong Choo and Jenson Chong-Leng Goh
Pro forma disclosure practices of firms applying IFRS pp. 383-403 Downloads
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 Downloads
Sayla Sowat Siddiqui
Information search volume as a predictor of information explanatory power pp. 238-252 Downloads
Bixia Xu and Zhulin Huang
Impact of ADR Forms 20-F reconciliation on trading volume pp. 253-270 Downloads
David L. Senteney, Grace H. Gao and Mohammad S. Bazaz
National institutional factors and IFRS Implementation in Europe: The case of investment property companies pp. 271-288 Downloads
Nicholas Fearnley and Sid Gray
Sustainability and firm valuation: an international investigation pp. 289-307 Downloads
Minna Yu and Ronald Zhao

Volume 23, issue 2, 2015

Information systems maturity, knowledge sharing, and firm performance pp. 106-127 Downloads
Yanchao Rao, Ken H Guo and Ye Chen
Accounting academia in emerging economies: evolutions and challenges pp. 128-151 Downloads
Nadia Albu, Catalin Nicolae Albu, Stefan Bunea and Maria Madalina Girbina
International insurance audits and governance pp. 152-168 Downloads
Gin Chong
The impact of corporate governance and ownership structure reforms on earnings quality in China pp. 169-198 Downloads
Xu_Dong Ji, Kamran Ahmed and Wei Lu
XBRL adoption and cost of debt pp. 199-216 Downloads
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 Downloads
Tzu-Ling Huang, Tawei Wang and Jia-Lang Seng
Financial reporting quality of target companies and acquirer returns: evidence from Korea pp. 16-41 Downloads
Joohyun Lim, Jaehong Lee and Jinho Chang
Managerial tenure and earnings management pp. 42-59 Downloads
Nan Hu, Qian Hao, Ling Liu and Lee Yao
Is top-management remuneration influenced by board characteristics? pp. 60-79 Downloads
Sebastien Deschenes, Hamadou Boubacar, Miguel Rojas and Tania Morris
Auditor independence and accounting conservatism: Evidence from Australia following the corporate law economic reform program pp. 80-104 Downloads
Michael Crockett and Muhammad Jahangir Ali
Page updated 2018-12-13