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International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2018

From Inderscience Enterprises Ltd
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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
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