International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2025

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Volume 18, issue 2, 2022

Who is responsible for developing the non-core skills of entry-level public sector trainee auditors: the case of the Auditor-General South Africa pp. 107-136

Fortunate Mashabela and Barry Ackers

Accrual accounting earnings around zero in Greek municipalities: the relevance of political factors pp. 137-162

Sandra Cohen and Ioanna Malkogianni

The causes of profitability: a panel study of Indian IT and consulting sector pp. 163-183

Rohit Bansal, Sanjay Kumar Kar and Saroj Kumar Mishra

Sahara: when regulator's radar strikes pp. 184-197

Palka Chhillar

Volume 18, issue 1, 2022

Factors inhibiting effective organisational performance management: insights from the South African public sector pp. 1-27

Asogan Moodley, Barry Ackers and Elza Odendaal

The impact of ownership structure and corporate governance on capital structure decisions in the UAE pp. 28-48

Mohammed Elgammal and Basil Al-Najjar

The Fraud theories: Triangle, Diamond, Pentagon pp. 49-60

Parvati T. Soneji

The UK public sector VfM audit expectations gap: evidence from the informed groups pp. 61-81

Abdelhafid Benamraoui, Yousef Ali Alwardat and Yusuf Karbhari

Towards a quantitative measure of audit quality: do auditor demographic characteristics in Egyptian settings matter? pp. 82-106

Tariq Ismail and Raghda Salah Mohamed

Volume 17, issue 1/2, 2021

Are Tunisian firms managing their earnings through asset sales following the 2011 uprising? pp. 1-35

Sarra Elleuch

The effectiveness of board of directors and family ownership: interaction and impact on the discretionary accruals pp. 36-72

Anas Ghazalat

The trade-off between accrual-based and real earnings management: evidence from Jordan pp. 73-92

Mohammad Azzam, Alaa AlQudah, Lara Al-Haddad and Ayman Abu Haija

Political connections, government ownership, and earnings management: evidence from Jordan pp. 93-126

Mohammad Alhadab, Modar Abdullatif, Ahmed Hassan Ahmed, Yasean Tahat and Israa Mansour

The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies pp. 127-147

Bubaker Khaled and Zakaria Ali Aribi

The effects of R%D expenditure and earnings management on stock options: evidence from market competition pp. 148-172

Yi-Mien Lin and Tzu-Wen Lee

Earnings management, corporate social responsibility and governance structure: further evidence from Egypt pp. 173-201

Tarek Abdelfattah and Mostafa Elfeky

Volume 16, issue 1, 2020

Effects of mandatory adoption of IFRS on market liquidity in Brazil pp. 1-24

Ricardo Luiz Menezes Silva and Paula Carolina Ciampaglia Nardi

Continuous internal auditing: can big data analytics help? pp. 25-42

Prem Lal Joshi and Govindan Marthandan

Do strategic cost policies lead to more sustainable practices? Evidence from county governments pp. 43-62

Ouadie Akaaboune, Royce D. Burnett, Christopher J. Skousen and Assyad Al-Wreiket

The impact of multiple directorships, board characteristics, and ownership on the performance of Palestinian listed companies pp. 63-80

Mohammed W.A. Saleh, Rohaida Abdul Latif, Fathiyyah Abu Bakar and Zahraddeen Salisu Maigoshi

Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter? pp. 81-107

Yosra Mnif Sellami and Hela Borgi

Volume 15, issue 3, 2019

The relationship between evidence characteristics and audit efficiency and effectiveness: evidence from Middle Eastern countries pp. 219-240

Osama A.E. Mah'd, Ghassan H. Mardini and Manal M. Ali

Performance and entrepreneurial orientation in SMEs: the case of Abu Dhabi pp. 241-261

Mo Sherif, Laura Galloway and Hajer Zarrouk

The association between accruals and stock return following FRS3 pp. 262-277

Javad Izadi, Alireza Nazarian, Jinfeng Ye and Ali Shahzad

Ethical values in auditing from Islamic perspective pp. 278-312

Hossein Sayyadi Tooranloo and Pedram Azizi

Volume 15, issue 2, 2019

The association between firm characteristics and the quality characteristics of the internal audit function in the UK: an agency perspective pp. 113-143

Hazem Ramadan Ismael

Auditor sanctions and the management of riskiness of audit client portfolios pp. 144-167

Hsiao-Lun Lin and Ai-Ru Yen

Manager's misinterpretation of goodwill impairments: evidence from German listed companies pp. 168-190

Laurent Lazar

Individual auditor competences and the pricing of audit services pp. 191-218

Irina Alexeyeva

Volume 15, issue 1, 2019

The impacts of multiple large ownership structure on board independence pp. 1-30

Ismail Adelopo, Yinusa Ganiyu Olumuyiwa and Ibrahim Rufai

Effect of aggregate, mandatory and voluntary disclosure on firm performance in a developing market: the case of Kuwait pp. 31-56

Issa Dawd and Lanouar Charfeddine

Auditors' issue contingency of reduced audit quality acts: perceptions of managers and partners pp. 57-88

Jan Svanberg and Peter Öhman

Corporate governance and risk disclosure: evidence from Saudi Arabia pp. 89-111

Awad Ibrahim, Murya Habbash and Khaled Hussainey

Volume 14, issue 4, 2018

The value of a voluntary audit in debt financing: evidence from small privately held companies pp. 291-314

Sanna Tervo and Annukka Jokipii

Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence pp. 315-337

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

Galina G. Preobragenskaya, Robert 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

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

Jose Miranda-Lopez and Isho Tama-Sweet

Impact of IFRS adoption on reporting of firm efficiency: case of Indian IT firms pp. 128-158

Sandhya Bhatia and Arindam Tripathy

Excess audit committee compensation and audit pricing pp. 159-182

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

Tânia Menezes Montenegro and Filomena Antunes Brás

Unintended consequences of Big 4 auditor office-level industry specialisation pp. 254-289

Sharad Asthana, Rachana Kalelkar and K.K. Raman

Volume 14, issue 1, 2018

Do covenant violations affect audit report timeliness? pp. 1-23

Zane Swanson and Yinghong Zhang

Organisational culture's impact on management accounting and control practices in the United Arab Emirates pp. 24-46

Walaa Wahid ElKelish and Robert C. Rickards

Earnings quality of Indonesian firms surrounding initial public offerings pp. 47-62

Yanthi Hutagaol-Martowidjojo and Felita Widyanto

Agency costs, ownership structure and corporate governance mechanisms in Ghana pp. 63-84

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

Sonja Pichler, Michela Cordazzo and Paola Rossi

Volume 13, issue 4, 2017

Assessment of fair value accounting from the Islamic perspective pp. 325-338

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

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

Charles Gray and Zane Swanson

An intra-cultural study on accounting students' and practitioners' perceptions of accountants and accounting in Vietnam pp. 380-397

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

Lara Tarquinio and Adriana Rossi

Volume 13, issue 3, 2017

Audit quality and the value relevance of fair values pp. 227-253

Jimi Siekkinen

An independent audit oversight system in a non-developed market: the case of Egypt pp. 254-279

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

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

Maqsood Iqbal Qureshi

A study of inverted U-shape relationship between firm size and corporate social responsibility - the case of Indonesia pp. 308-323

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

Yasser Barghathi, David Collison and Louise Crawford

The interference of the organisational culture with the internal audit function pp. 150-186

Joshua Onome Imoniana and Sergio Ricardo Leandro Dias

Do experienced auditors have a bias for confirmatory audit evidence? pp. 187-198

Dennis M. O'Reilly, John T. Reisch and Robert A. Leitch

Client-based measure of the audit office reputation pp. 199-226

Sharad Asthana and Rachana Kalelkar

Volume 13, issue 1, 2017

Study on theories and mechanisms of corporate governance pp. 1-41

Rakesh K. Mishra and Sheeba Kapil

Abnormal audit fees and future restatements: evidence from Tehran Stock Exchange pp. 42-64

Mahdi Salehi, Shayan Farhangdoust and Adineh Vahidnia

The rewards for publishing in accounting in the USA pp. 65-98

Sharad Asthana and Steven Balsam

An empirical evidence on audit selection and audit rotation: the case of Qatari listed companies pp. 99-122

Ghassan H. Mardini and Yasean Tahat