International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2025

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Volume 21, issue 5, 2025

Silence is golden? Disclosure of critical audit matters and auditors' perception of due professional care pp. 1-17

Dongmei Han and Yuwei Guan

Volume 21, issue 3/4, 2025

CSR and banks' financial performance: evidence from the US banking sector pp. 348-372

George Giannopoulos, Hadil Gouda, Sofia Asonitou and Nicos Sykianakis

Sustainable development goals: evidence from technology and telecommunication sectors from the UK and Australia pp. 373-397

Madiha Sarwar, Nadia Gulko and Nicola Wood

IFRS 7/9 - determinants of financial instrument disclosure in emerging markets and the moderating effect of foreign ownership: evidence from Nigeria pp. 398-421

Obiajulu Chibuzo Okeke, Mary-Fidelis Chidoziem Abiahu and Grace O. Ogundajo

Audit quality and firm performance: evidence from SAARC nations pp. 422-447

Niva Kalita and Reshma K. Tiwari

Environmental disclosure quality and firm characteristics: evidence from the emerging market of Nigeria pp. 448-476

Muhammad Atiku Sa'id, Omaima A.G. Hassan and Xin Zhang

Exploring dividend policy, stock price volatility, and the impact of ownership structure: a study of non-financial companies pp. 477-498

Ahmad Almansi, Mahmoud AlKhalialeh, Hala Zaidan, Ahmad Al-Dmour, Omar Mowafi and Muntaser J. Melhem

Detection of earnings manipulation in financial reports: a data-driven approach pp. 499-512

D. Divya, Vivek M. Bhasi and O.N. Arunkumar

What causes forward-looking information disclosure in a dynamic setting? Evidence from Malaysia: a developing country pp. 513-547

Imad H. Almhuob Muftah and Yuserrie Bin Zainuddin

Two decades of IFRS research: scientometric review analysis pp. 548-576

Ritu Sapra, Vivek Jaiswal, Deepika Swami and R.K. Tailor

Strategic manoeuvres in the political arena: exploring the nexus of political cost and earnings management: a review pp. 577-602

Kazi Abul Bashar Muhammad Afzal Hossain, Mahmoud Elmarzouky and George Giannopoulos

IFRS convergence and earnings management in India: a mixed method approach pp. 603-628

Yasser Barghathi, Poorna Sriram, Naimat U. Khan and Umair Riaz

Electronic money accounting in developing countries: current state and future prospects pp. 629-651

Mykola Bondar, Anna Stovpova and Mariya Shygun

The information system impact on auditing: systematic literature review pp. 652-672

Mufleh Amin Al Jarrah and Samer Fawaz Alhawari

Tax avoidance, state control and firm financial constraints: empirical evidence from a developing country pp. 673-696

Mouna Ben Rejeb and Nadya Ouali

Contributing factors of green innovation for environmental sustainability pp. 697-718

Lipsa Das and Sarita Mishra

Do a secure business environment and a judicial system complement or substitute each other in spurring stock market development? pp. 719-742

Khalil Nimer, Ali Uyar and Ahmed Bani-Mustafa

Mitigating climate change towards sustainability: a natural-resource-based view of the influence of taxation policy change on energy companies pp. 743-759

Thi Nguyen, David Floyd, Fadi Alkaraan and Mizan Rahman

Impact of hyperinflation on financial statements and taxation: a case of Lebanon pp. 760-778

Jacques Hendieh, Robert Poulton and Umair Riaz

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