EconPapers    
Economics at your fingertips  
 

International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2018

From Inderscience Enterprises Ltd
Bibliographic data for series maintained by Carmel O'Grady (). This e-mail address is bad, please contact .

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 14, issue 4, 2018

The value of a voluntary audit in debt financing: evidence from small privately held companies pp. 291-314 Downloads
Sanna Tervo and Annukka Jokipii
Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence pp. 315-337 Downloads
Imen Khelil, Khaled Hussainey and Hédi Noubbigh
Public perception of the role of accounting in a transition economy: the case of Russia pp. 338-363 Downloads
Galina G. Preobragenskaya, Robert W. McGee and Iliya Komarev
Value relevance of earnings and book value in India: significance of accounting reforms and intangible-intensity in an emerging market pp. 364-387 Downloads
Pooja Kumari and Chandra Sekhar Mishra

Volume 14, issue 2/3, 2018

The impact of equity share class on the information content of earnings and cash flows: evidence from Mexico pp. 105-127 Downloads
Jose Miranda-Lopez and Isho Tama-Sweet
Impact of IFRS adoption on reporting of firm efficiency: case of Indian IT firms pp. 128-158 Downloads
Sandhya Bhatia and Arindam Tripathy
Excess audit committee compensation and audit pricing pp. 159-182 Downloads
Rachana Kalelkar, Sarfraz Khan and Sung-Jin Park
A review of the concept and measures of audit quality across three decades of research pp. 183-253 Downloads
Tânia Menezes Montenegro and Filomena Antunes Brás
Unintended consequences of Big 4 auditor office-level industry specialisation pp. 254-289 Downloads
Sharad Asthana, Rachana Kalelkar and K.K. Raman

Volume 14, issue 1, 2018

Do covenant violations affect audit report timeliness? pp. 1-23 Downloads
Zane Swanson and Yinghong Zhang
Organisational culture's impact on management accounting and control practices in the United Arab Emirates pp. 24-46 Downloads
Walaa Wahid ElKelish and Robert C. Rickards
Earnings quality of Indonesian firms surrounding initial public offerings pp. 47-62 Downloads
Yanthi Hutagaol-Martowidjojo and Felita Widyanto
Agency costs, ownership structure and corporate governance mechanisms in Ghana pp. 63-84 Downloads
Andrews Owusu and Charlie Weir
An analysis of the firms-specific determinants influencing the voluntary IFRS adoption: evidence from Italian private firms pp. 85-104 Downloads
Sonja Pichler, Michela Cordazzo and Paola Rossi

Volume 13, issue 4, 2017

Assessment of fair value accounting from the Islamic perspective pp. 325-338 Downloads
Ika Sari Wahyuni-TD
The integration of the third generation balanced scorecard with a student loyalty model to enhance financial performance in higher education pp. 339-360 Downloads
Eman Farag, Mamdouh Elkady and Khaled Hussainey
Market impact of proved reserves disclosures by US publicly held oil and gas exploration and development companies pp. 361-379 Downloads
Charles Gray and Zane Swanson
An intra-cultural study on accounting students' and practitioners' perceptions of accountants and accounting in Vietnam pp. 380-397 Downloads
Bình Nghiêm-Phú and Thà nh Hưng Nguyễn
Determinants of corporate social responsibility reporting and external assurance: evidence from Italian-listed companies pp. 398-420 Downloads
Lara Tarquinio and Adriana Rossi

Volume 13, issue 3, 2017

Audit quality and the value relevance of fair values pp. 227-253 Downloads
Jimi Siekkinen
An independent audit oversight system in a non-developed market: the case of Egypt pp. 254-279 Downloads
Mohamed Khaled Amr Eldaly and Magdy Abdel-Kader
Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case pp. 280-292 Downloads
Azrul Abdullah and Ku Nor Izah Ku Ismail
The value relevance of intangibles: some evidence on industry sector, firm performance and size effects pp. 293-307 Downloads
Maqsood Iqbal Qureshi
A study of inverted U-shape relationship between firm size and corporate social responsibility - the case of Indonesia pp. 308-323 Downloads
P. Golrida Karyawati, Katon Angesty and Prem Lal Joshi

Volume 13, issue 2, 2017

Earnings management in Libyan commercial banks: perceptions of stakeholders pp. 123-149 Downloads
Yasser Barghathi, David Collison and Louise Crawford
The interference of the organisational culture with the internal audit function pp. 150-186 Downloads
Joshua Onome Imoniana and Sergio Ricardo Leandro Dias
Do experienced auditors have a bias for confirmatory audit evidence? pp. 187-198 Downloads
Dennis M. O'Reilly, John T. Reisch and Robert A. Leitch
Client-based measure of the audit office reputation pp. 199-226 Downloads
Sharad Asthana and Rachana Kalelkar

Volume 13, issue 1, 2017

Study on theories and mechanisms of corporate governance pp. 1-41 Downloads
Rakesh K. Mishra and Sheeba Kapil
Abnormal audit fees and future restatements: evidence from Tehran Stock Exchange pp. 42-64 Downloads
Mahdi Salehi, Shayan Farhangdoust and Adineh Vahidnia
The rewards for publishing in accounting in the USA pp. 65-98 Downloads
Sharad Asthana and Steven Balsam
An empirical evidence on audit selection and audit rotation: the case of Qatari listed companies pp. 99-122 Downloads
Ghassan H. Mardini and Yasean Tahat

Volume 12, issue 4, 2016

On the credibility of intersegment revenues and the persistence of segment earnings pp. 333-359 Downloads
Yingxu Kuang, Xiaoyan Chu and Yu Zhang
Ownership structure, board's characteristics and corporate governance disclosure in GCC banks: what about Islamic banks? pp. 360-395 Downloads
Rihab Grassa and Raida Chakroun
The impact of internal control weaknesses on firms' cash policies pp. 396-421 Downloads
Mikhail Pevzner and Gregory Gaynor
IFRS implementation at international level: a biplot analysis pp. 422-444 Downloads
Isabel Gallego-à lvarez, Beatriz Cuadrado-Ballesteros and Nicaury Mejía-Rosario

Volume 12, issue 3, 2016

The determinants of voluntary disclosure in Saudi Arabia: an empirical study pp. 213-236 Downloads
Murya Habbash, Khaled Hussainey and Awad Elsayed Awad
Internet financial reporting and firm value: evidence from Gulf Cooperation Council countries pp. 237-260 Downloads
Hasan O. Bin-Ghanem and Akmalia M. Ariff
Earnings management around Swedish corporate income tax reforms pp. 261-286 Downloads
Dennis Sundvik
The interpretation differences of verbal probability expressions in principles-based accounting standards: evidence from China pp. 287-312 Downloads
Fengchun Tang and Ling Yang
Technological and innovation disclosure: determinants for Tunisian companies pp. 313-331 Downloads
Mounira Sidhom Hamed and Mohamed Ali Brahim Omri

Volume 12, issue 2, 2016

The role of non-financial measures in controlling myopic activities: the case of hard selling pp. 103-130 Downloads
Dhinu Srinivasan and Alex Thevaranjan
The effects of time budget pressure, organisational-professional conflict, and organisational commitment on dysfunctional auditor behaviour pp. 131-150 Downloads
Jan Svanberg and Peter Öhman
The importance of emotional intelligence traits for auditors pp. 151-166 Downloads
Edmund J. Boyle, Henry R. Schwarzbach and Elizabeth A. Cooper
Information content of IFRS versus domestic accounting standards: evidence from mandatory IFRS adoption in Israel pp. 167-211 Downloads
Ariel Markelevich, Lewis Shaw and Hagit Weihs

Volume 12, issue 1, 2016

Legal origin, economic freedom and earnings management practices: MENA evidence pp. 1-23 Downloads
Kais Baatour and Hakim Ben Othman
Mandatory IFRS adoption and earnings quality in different institutional settings: a comparison between Italy and the UK pp. 24-44 Downloads
Domenico Campa and Ray Donnelly
Temporal variation and cross-sectional differences of accounting conservatism in emerging countries pp. 45-69 Downloads
Maha Khalifa, Hakim Ben Othman and Khaled Hussainey
Impact of internal control material weaknesses on executive compensation: evidence from Iran pp. 70-84 Downloads
Zohreh Hajiha and Mohammad S. Bazaz
An examination of the use of profitability analysis in manufacturing industry pp. 85-102 Downloads
John A. Brierley
Page updated 2018-12-14