The IUP Journal of Accounting Research and Audit Practices

2007 - 2014

From IUP Publications
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Volume XIII, issue 4, 2014

Adoption and Implementation of IFRS in India: A Corporate Experience pp. 7-24

Anubha Srivastava and Priyanka Gupta

EVA and Stock Returns in Emerging Markets: The Indian Evidence pp. 25-35

T G Saji

Industry Intellectual Capital Disclosure on the Ghana Stock Exchange pp. 36-59

Nicholas Asare, Joseph M Onumah and James K Otieku

Volume XIII, issue 3, 2014

Designing a Course Curriculum on Environmental Accounting: Viewpoint of Indian Stakeholders pp. 7-24

Balram Choubey and J K Pattanayak

The Impact of IFRS Adoption on the Financial Activities of Companies in India: An Empirical Study pp. 25-36

Rahul Kamath and Ruchir Desai

Financial Accounting Practices Among Small Enterprises: Issues and Challenges pp. 37-55

Kawalpreet Singh Chhabra and J K Pattanayak

Using the Benford Datasets and the Reddy and Sebastin Results to Form an Audit Alert Screening Heuristic: An Appraisal pp. 56-69

Edward J Lusk and Michael Halperin

Volume XIII, issue 2, 2014

The Role of Artificial Intelligence in the Development of Accounting Systems: A Review pp. 7-19

Syed Moudud Ul Huq

An Analysis of the Discrepancies Between EVA and Net Profit: A Study with Reference to GEM Listed Companies pp. 20-26

Xuefeng Tian, Tiantian Zhang and Ann Rensel

An Analysis of the Development of Audit Fees in Malta pp. 27-52

Peter J Baldacchino and Justin Borg

Detecting Earnings Management Using Accrual-Based Models: An Empirical Study with Reference to Coal India Ltd pp. 53-64

Binoti Patro and J K Pattanayak

Volume XIII, issue 1, 2014

Internal Auditor as Accounting Fraud Buster pp. 7-29

Gopal Krishna Agarwal and Yajulu Medury

Joint Provision of Audit and Non-Audit Services in Nigeria: An Empirical Study pp. 30-45

S C Okaro and G O Okafor

Do the Characteristics of Board of Directors Constrain Real Earnings Management in Emerging Markets? – Evidence from the Tunisian Context pp. 46-61

Inaam Zgarni, Khmoussi Halioui and Fatma Zehri

Curriculum for Environmental Accounting: A Comparative Analysis of the Viewpoints of Manufacturing and Financial Service-Rendering Organizations pp. 62-78

Balram Choubey and J K Pattanayak

Volume XII, issue 4, 2013

IFRS Compliance and Nonfinancial Information in Annual Reports of Malaysian Firms pp. 7-24

Daw Tin Hla, Abu Hassan bin Md Isa and Junaid M Shaikh

Factors Influencing the Students’ Choice of Accounting as a Major pp. 25-42

Sharifah Sabrina Syed Ali and Michael Tinggi

Does Capital Structure Enhance Firm Performance? Evidence from Nigeria pp. 43-55

Taiwo Muritala and Oguntade Busola Ajibola

The Role of Depreciation in Tax Planning: A Study pp. 56-75

Partha Pratim Ghosh

Volume XII, issue 3, 2013

Integrated Reporting: The Global Scenario pp. 7-18

Prashanta Athma and N Rajyalaxmi

Disclosure of Cost Formulae Used in Valuation of Finished Goods Inventory in Indian Manufacturing Industry pp. 19-27

Shurveer S Bhanawat and Abhay Jaroli

Influence of Discretionary Accruals on Earnings Management Practices: A Study of Select Indian Service Sector Companies pp. 28-40

Prity Kumari and J K Pattanayak

Pricing and Persistence of Accruals and Cash Flows: Evidence from Indian Midcap Companies pp. 41-52

Varun Dawar

Working Capital Management and Its Impact on Profitability: A Case of Indian Oil Corporation Ltd pp. 53-63

Tanushree Sharma and Utkarsh Rathore

Volume XII, issue 2, 2013

Corporate Sustainability Reporting: A Review of Initiatives and Trends pp. 7-18

Daizy, Mitali Sen and Niladri Das

Audit Committees, Board Structures and Firm Performance: A Panel Data Study of BSE 30 Companies pp. 19-29

M D Saibaba and Valeed Ahmad Ansari

Linguistic Performance and Comprehensibility of Auditors’ Reports in Tunisia pp. 30-56

Mondher Fakhfakh

Is Ethical Accounting Becoming an Oxymoron? pp. 57-67

Miriam Gerstein and Hershey Friedman

Agency Costs in Islamic Countries: Evidence from Iran pp. 68-76

Nayereh Nayeri and Mahdi Salehi

Volume XII, issue 1, 2013

Value-Based Accounting: A Performance Analysis of Indian Industry pp. 7-20

V K Gupta and P Venkata Vijay Kumar

Impact of Company Characteristics on Web-Based Business Reporting in India pp. 21-46

Manjinder Singh

Intellectual Capital Disclosure of Select Pharmaceutical and Software Companies in India pp. 47-62

Mitali Sen and Deepa Sharma

A Perceptual Study of the Implementation of International Financial Reporting Standards for Enhancing Accounting Financial Transparency pp. 63-79

Pinky Dholakia

Volume XI, issue 4, 2012

Auditor’s Fear of Losing a Client: Views of Professional Accountants in the Big Audit Firms in Botswana pp. 7-24

Christian J Mbekomize and Rhodgers Hove

e-Commerce and Taxation: Past, Present and Future pp. 25-33

Priyanka Meharia

Factors Affecting the Quality of Audit Committee: A Study pp. 34-48

Mahdi Salehi, Majid Zanjirdar and Fatemeh Zarei

The Determinants of Corporate Voluntary Disclosure: Evidence from the Tunisian Capital Market pp. 49-68

Mohamed Chakib Kolsi

Volume XI, issue 3, 2012

Prediction of Shareholders’ Wealth: A Quantitative Analysis pp. 7-16

Shurveer S Bhanawat and D S Chundawat

An Analysis of Value-Creating Ability of Listed Companies in Shandong Island Blue Economic Zone Using EVA pp. 17-30

Xuefeng Tian, Jia Song, Ning Li and Ling Zhang

The Valuation of Investment Property Under Construction: UK REITs’ Compliance with Disclosure Requirements pp. 31-41

Cristina Ciartano

Entropic Analysis in Financial Forensics pp. 42-57

Y V Reddy and A Sebastin

A Critique of the User Orientation Approach to Corporate Reporting pp. 58-66

Susanta Mitra

Volume XI, issue 2, 2012

IFRS in India: Challenges and Opportunities pp. 6-32

Anubha Srivastava and Prerna Bhutani

Value-Added Accounting: An Empirical Illustration with Reference to the Port of Visakhapatnam pp. 33-57

M S V Prasad, P Sheela and S S Prasada Rao

Does Loan Loss Provision Signal Income Smoothing? – An Empirical Investigation of Indian Banking Industry pp. 58-68

Santanu Das, Anurika Vaish and Utkarsh Goel

A Study on the Adequacy and Efficacy of Working Capital in Automobile Industry in India pp. 69-90

Swati Modi

Volume XI, issue 1, 2012

Models of Corporate Social Reporting: Scope for Improvisation pp. 7-34

Sanchita Choudhury and Nikhil Bhusan Dey

Impact of Financial Leverage on the Payoffs to Stockholders and Market Value pp. 35-46

Pushpa Negi, Shilpa Sankpal, Garima Mathur and Nishchaya Vaswani

Predicting Financial Distress and Evaluating Long-Term Solvency: An Empirical Study pp. 47-61

S C Bardia

Volume X, issue 4, 2011

Bridging the Gap Between Accounting Education and Accounting Practice: The Case of the University of Botswana pp. 7-27

Lillian Wally Dima

Challenges of Reporting Intangible Assets in Financial Statements pp. 28-38

Shigufta Hena Uzma

A Critical Study of Shareholders’ Wealth Creators and Destroyers in Different Sectors of Indian Manufacturing Industry pp. 39-52

Shurveer S Bhanawat

A Survey-Based Assessment of Progress in the Implementation of Risk-Based Internal Audit in Indian Banks pp. 53-96

Vijay Kumar Khanna

Volume X, issue 3, 2011

Is the Balanced Scorecard Appropriate to Measure Intangible Resources? pp. 7-24

Stefania Veltri

Segment Reporting Practices in Indian IT Companies pp. 25-45

Raju L Hyderabad and P B Kalyanshetti

Audit Committees and Corporate Governance: A Study of Select Companies Listed in the Indian Bourses pp. 46-54

M D Saibaba and Valeed Ahmad Ansari

Ratio Analysis Approach on Quality of Employees pp. 55-67

Samuel P D Anantadjaya

Accounting Earning, Book Value and Cash Flow in Equity Valuation: An Empirical Study on CNX NIFTY Companies pp. 68-77

Santanu K Ganguli

Volume X, issue 2, 2011

The Bilateral Association Between Discretionary Environmental Disclosure Quality and Economic Performance: An Asian Perspective pp. 7-27

Abhijit Roy and Santanu Kumar Ghosh

Perception of Students in Designing a Course Curriculum on Environmental Accounting: A Case Study pp. 28-44

J K Pattanayak, Mitali Sen and Balram Choubey

Factors Influencing First-Time External Auditor Selection in Malta pp. 45-69

Peter J Baldacchino and Christopher A Cardona

Volume X, issue 1, 2011

Information Content of Accounting Data and Post-Earning Announcement Drift: An Insight into Event Study of Turnaround Companies in India pp. 7-19

Santanu K Ganguli

The Performance of Italian Clothing Firms for Shareholders, Workers and Public Administrations: An Econometric Analysis pp. 20-37

Simona Aquino

Forecasting Financial Statements with No Plugs and No Circularity pp. 38-68

Ignacio Velez-Pareja

Inferential Statistics as a Measure of Judging the Short-Term Solvency: An Empirical Study of Five Pharmaceutical Companies in India pp. 69-80

S C Bardia, Shweta Kastiya and Garima Bardia