International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2025

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Volume 21, issue 1/2, 2025

Financial reporting considerations in response to the COVID-19 pandemic: empirical evidence from the UAE accounting professionals pp. 1-17

Riham Muqattash, Mohamed Chakib Kolsi and Ahmad Al-Hiyari

Do board and audit characteristics affect earnings management in times of Covid-19? pp. 18-41

Ahmed Hunjra, Fitim Deari, Rashid Mehmood and Mamdouh Abdulaziz Saleh Al-Faryan

The impact of risk-taking on performance of Islamic and conventional banks in Qatar, Saudi Arabia and UAE pp. 42-64

Henda Amri and Taher Hamza

Interdependence between the Moroccan and international stock markets before and during the Covid-19 crisis pp. 65-81

Lhoucine Ben Hssain;, Jamal Agouram and Ghizlane Lakhnati

Corporate governance and financial stability of the English Premier League before and during COVID-19 pp. 82-106

Stephen Young and Tony Abdoush

Auditing in times of the coronavirus disease 2019 pandemic: qualitative research in the Tunisian context pp. 107-123

Feten Arfaoui and Ines Kammoun

To what extent Covid-19 pandemic affect corporate risk disclosure: case of UAE listed companies pp. 124-143

Rihab Grassa, Ahmad Almheiri, Khalid Jamal Al Ali, Saeed Harib, Mohammad Jamal Alsadah and Nasser Hassan

Successive economic cycles and the Fisher effect pp. 144-172

Khushboo Agnihotri, Sachin Kumar Srivastava and Omdeep Gupta

Organisational justice, mediated by affective commitment, and time budget pressure effect to the millennial auditor turnover intention pp. 173-196

Andrianantenaina Hajanirina, Aldelia Jerri Ko and Mila Austria Reyes

Economic policy uncertainty and earnings management: evidence from China pp. 197-228

Sang Ho Kim and Yohan An

The role of big data in public sector accounting and budgeting practices: evidence from a pandemic environment of an emerging economy pp. 229-258

Padmi Nagirikandalage, Arnaz Binsardi and Kaouther Kooli

Contents and determinants of corporate social responsibility reporting in the context of the Arab Spring crisis pp. 259-285

Esam Emad Ghassab, Carol Ann Tilt and Kathyayini Kathy Rao

The global credit sector in shadow of COVID-19: financial assessment pp. 286-300

Sami Al-Kharusi, Alya Al-Foori and Sreerama Murthy

Fraud investigation skills for internal auditors pp. 301-318

Mario Labuschagne and Houdini Fourie

Small and medium-sized entities as users of accounting services: do professional accountants meet the needs of their SME client? pp. 319-336

Tracy Geraldine Beck and Houdini Fourie

Volume 20, issue 3/4, 2024

The moderate role of national culture and prosperity index on the effectiveness of the fraud triangle to prevent financial statement fraud: a cross-country meta-analysis approach pp. 251-290

Milad Soltani, Alexios Kythreotis and Arash Roshanpoor

M%A disclosure post-global financial crisis: the influence of family ownership pp. 291-318

Cristina Florio and Francesca Rossignoli

Key audit matters: a systematic review pp. 319-341

Mahmoud Elmarzouky, Khaled Hussainey and Tarek Abdelfattah

Internal control quality and audit fees: does the CIO matter? pp. 342-367

Jean R. Bradley, Harrison Liu and Jennifer Yin

Audit team competence, auditor motivation and audit quality threatening behaviour pp. 368-398

Alice Annelin

The cost implications of ESG reporting: an examination of audit fees in the UK pp. 399-420

Ahmed Saber Moussa

Corporate social responsibility, internal control and accounting conservatism (evidence from Tehran stock exchange) pp. 421-436

Mohammad Mahmoodi and Mohammad Mahmoodi

Machine learning approach to identify performance audit topics for different government sectors pp. 437-451

Alaa Aljanaby, Ahmad Abdel-Hafez, Yue Xu and Tim Rose

Tax planning of corporate assessees: a bibliometric study and future research direction pp. 452-466

Arjuna Kumar Maharana and Priyabrata Panda

Volume 20, issue 1/2, 2024

Forward-looking disclosure and short-term liabilities: evidence from Oman pp. 5-22

Hidaya Al Lawati and Khaled Hussainey

Financial contagion during the COVID-19 pandemic: the case of African countries pp. 23-42

Imen Zorgati, Faten Albouchi and Riadh Garfatta

Evaluation of non-performing financing of non-oil sectors: a case of Bahraini Islamic banks pp. 43-68

Monsurat Ayojimi Salami, Adel Mohammed Sarea and Harun Tanrivermis

Determinants of national IFRS adoption: evidence from the Middle East and North Africa region pp. 69-90

Azzouz Elhamma

Is the financial information still useful in issuing stock recommendations? Evidence from the Tunisian financial analysts pp. 91-120

Imen Beldi, Randa Maghraoui and Sarra Elleuch Hamza

Competition, stability and the efficiency channel in the Tunisian banking system pp. 121-154

Abderazak Bakhouche

The effect of the COVID-19 pandemic on the performance of Turkish banks: a comparative panel data analysis pp. 155-182

Omar Kachkar and William Bwando

The effect of financial inclusion on poverty alleviation and economic growth: a view from an emerging market pp. 183-205

Zakaria Boulanouar, Osama Badr and Khaled Sayed Ahmed

Operating performance of initial public offerings: empirical evidence from Oman pp. 206-224

S. Ananda and Roslin Lazarus

Investigating the effect of goods and service tax on operational performance, cost efficiency and profit margins of MSMEs pp. 225-249

Neba Bhalla, Rakesh Kumar Sharma and Inderjit Kaur

Volume 19, issue 4, 2023

The effectiveness of government internal auditor: evidence from Indonesia pp. 417-457

Sutaryo Sutaryo and Arifudin Tri Anto

The use of the internal audit function as management training ground and internal audit quality pp. 458-486

Grace Mubako and Tatiana Mazza

Examining the impact of top-management teams on performance measurement system design: a social network perspective pp. 487-509

Mohamed M.M. Ahmed

Long-term analysts' forecasts and real earnings management pp. 510-536

Wael Aguir, Carroll H. Griffin, Linxiao Liu and Zhenfeng Liu

Volume 19, issue 3, 2023

Up until the consolidation on the IFRS Foundation: the companies that have been advancing integrated reporting pp. 269-296

Ana Isabel Lopes, Silpa Bovane and Daniela Penela

The use and determinants of online financial reports in Europe: an empirical investigation of listed firms pp. 297-327

Hendrik Pieper, Philipp Ottenstein and Henning Zülch

Disclosure of forward-looking information: does overlapping audit committee membership matter? pp. 328-359

Hidaya Al Lawati and Khaled Hussainey

Does foreign ownership affect audit committee adoption? Evidence from Brazilian companies pp. 360-383

Lucas Felice Cervo, Clea Beatriz Macagnan, Daniel Francisco Vancin and Cristiano Machado Costa

Do Islamic banks react due to the impact of Charia Supervisory Board on their financial performance? A joint worldwide analysis pp. 384-415

Achraf Haddad and Abdelfattah Bouri

Volume 19, issue 2, 2023

IFRS experience, extent of disclosure, and perceived corruption: a study on African countries pp. 132-160

Fatma Ben Slama Klibi and Yasmine Amara

Does the International Financial Reporting Standard for small and medium-sized entities suit private firms? Fieldwork case-study vignettes for Taiwan pp. 161-184

Yu-Lin Hsu and Gavin Reid

The relationship between organisational decentralisation, balanced scorecard and its perceived benefits in Moroccan SMEs pp. 185-202

Azzouz Elhamma

Exploring the evolvement of environmental management accounting practices for achieving SMEs' sustainability in an emerging economy pp. 203-219

Padmi Nagirikandalage, Kaouther Kooli and Arnaz Binsardi

Impact of agency costs on audit quality demand in initial public offerings pp. 220-233

Soumaya Ayedi Chabchoub

Evaluation of forecasting accuracy of an equity valuation model: a case of ZEE pp. 234-249

Amit Kumar, Shivani Chaudhry and Ameet Sao

Is solvency influencing EPS growth in Poland, Austria and Germany? A comparison study of markets with a similar bankruptcy law pp. 250-267

Monika Bolek and Agata Gniadkowska-Szymańska

Volume 19, issue 1, 2023

Internal auditors without proficiency: a giraffe without a neck pp. 1-21

Hassan Kehinde Oyewumi, Che-Ahmad B. Ayoib and Oluwatoyin Muse Johnson Popoola

The impact of audit committee characteristics on auditor remuneration: UK evidence pp. 22-52

Jihad Al-Okaily and Salma Naueihed

Knowledge mapping in the area of corporate social responsibility and financial performance: a bibliometric and visualisation analysis pp. 53-70

Harish Kumar Bhatter and Biswajit Prasad Chhatoi

Internal auditors' selection for sustainable competitive advantage pp. 71-100

Azleen Ilias, Nasrudin Baidi and Erlane K. Ghani

Board gender diversity and real earnings management: the moderating role of auditor reputation pp. 101-127

Sameh Halaoua and Sonia Boukattaya