International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2026

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Volume 22, issue 4, 2026

Are environmentally friendly firms more vulnerable to the Russia-Ukraine crisis? pp. 425-450

Wajih Abbassi, Sabri Boubaker, Riadh Manita and Dharen Kumar Pandey

How does tax avoidance influence dividend payout policy? The role of financial constraints pp. 451-473

Mhamed Ben Slimane, Faten Lakhal and Habiba Ladhari

Understanding the knowledge of accounting professionals on International Public Sector Accounting Standards (IPSAS) in Ghana pp. 474-498

Musah Mohammed Saeed

Accounting manipulation and timeliness of financial reporting in emerging economies: evidence from Nigeria pp. 499-526

Isaac Ukarin, Sebastine Abhus Ogbaisi and Okun Omokhoje Omokhudu

What about the firm's exposure to climate risk? Balancing carbon performance and tax avoidance practices pp. 527-552

Safa Gaaya, Mouna Hamza and Faten Lakhal

Converged IFRS 10 and value relevance of consolidated financial statements in emerging market: role of ownership structure and audit quality pp. 553-583

Santosh Dutta and Manish Bansal

Volume 22, issue 3, 2026

Examining accountants' readiness to adopt blockchain-based triple-entry accounting: evidence from the UAE pp. 289-314

Amen Abobaker, Sara Elgazzar and Silvia A. Saweris

Trends and challenges in key audit matters research: a bibliometric analysis pp. 315-329

Patriandari, Agus Ismaya Hasanudin, Helmi Yazid and Ewing Yuvisa Ibrani

ESG audit quality, transparency, and profitability expectations pp. 330-360

Olga-Chara Pavlopoulou and Afroditi Papadaki

Classification shifting on annual report readability: evidence from Tunisia pp. 361-380

Wiem Dridi

Do cultural differences bridge the gap between CSR and earnings quality? Evidence from civil law system before and during COVID-19 crisis pp. 381-424

Karima Lajnef and Siwar Ellouz

Volume 22, issue 2, 2026

Twenty years of research by Professor Khaled Hussainey: a bio-bibliometric analysis pp. 129-208

Walid Simmou, Ibrahim Sameer, Fatma Ahmed, Anas Hattabou and Samira Simmou

Product market competition and audit fees: a firm-level analysis pp. 209-228

Muhammad Rofiqul Islam

Impact of CEOs' pay structures on earnings management in a low-incentive environment: empirical evidence from Sweden pp. 229-248

Olga Golubeva, Rikard Carlström Söderberg, Carl Jansson and Erik Toris

Survey on mobile money fraud prevalence in Ghana pp. 249-267

Selorm Kofi Tagbo, Adebayo Felix Adekoya, Patrick Kwabena Mensah, Peter Nimbe, Vivian Akoto-Adjepong and Mighty Abra Ayidzoe

Effects of auditor experience on audit fees: a cross-industry analysis based on fair value accounting pp. 268-288

Hsiao-Lun Lin and Ai-Ru Yen

Volume 22, issue 1, 2026

Does the market react to mandating ESG disclosure? A regression discontinuity based evidence pp. 1-26

Zelalem Abay

Internal audit integration with risk management: a comprehensive bibliometric analysis (1990-2023) pp. 27-60

Taha Ahmad Jaber, Sabarina Mohammed Shah, Mazlina Mustapha, Jalila Johari and Furman Ali

Improving audit quality through collaborative efforts understanding drivers and limiters in Kuwait pp. 61-89

Ela Tuli, Shikhar Dua and Jagan Kumar Sur

The effect of accounting comparability and earnings commonality on analyst behaviour pp. 90-110

Tae G. Kang and Sung-Jin Park

The nexus between earnings management and information asymmetry: an empirical analysis based on US firm data pp. 111-128

Qazi Ghulam Mustafa Qureshi

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 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