EconPapers    
Economics at your fingertips  
 

The IUP Journal of Accounting Research and Audit Practices

2007 - 2014

From IUP Publications
Bibliographic data for series maintained by G R K Murty ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.


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
Page updated 2018-12-16