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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
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