International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2026

From Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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

Volume 19, issue 4, 2023

The effectiveness of government internal auditor: evidence from Indonesia pp. 417-457

Sutaryo Sutaryo and Arifudin Tri Anto

The use of the internal audit function as management training ground and internal audit quality pp. 458-486

Grace Mubako and Tatiana Mazza

Examining the impact of top-management teams on performance measurement system design: a social network perspective pp. 487-509

Mohamed M.M. Ahmed

Long-term analysts' forecasts and real earnings management pp. 510-536

Wael Aguir, Carroll H. Griffin, Linxiao Liu and Zhenfeng Liu

Volume 19, issue 3, 2023

Up until the consolidation on the IFRS Foundation: the companies that have been advancing integrated reporting pp. 269-296

Ana Isabel Lopes, Silpa Bovane and Daniela Penela

The use and determinants of online financial reports in Europe: an empirical investigation of listed firms pp. 297-327

Hendrik Pieper, Philipp Ottenstein and Henning Zülch

Disclosure of forward-looking information: does overlapping audit committee membership matter? pp. 328-359

Hidaya Al Lawati and Khaled Hussainey

Does foreign ownership affect audit committee adoption? Evidence from Brazilian companies pp. 360-383

Lucas Felice Cervo, Clea Beatriz Macagnan, Daniel Francisco Vancin and Cristiano Machado Costa

Do Islamic banks react due to the impact of Charia Supervisory Board on their financial performance? A joint worldwide analysis pp. 384-415

Achraf Haddad and Abdelfattah Bouri

Volume 19, issue 2, 2023

IFRS experience, extent of disclosure, and perceived corruption: a study on African countries pp. 132-160

Fatma Ben Slama Klibi and Yasmine Amara

Does the International Financial Reporting Standard for small and medium-sized entities suit private firms? Fieldwork case-study vignettes for Taiwan pp. 161-184

Yu-Lin Hsu and Gavin Reid

The relationship between organisational decentralisation, balanced scorecard and its perceived benefits in Moroccan SMEs pp. 185-202

Azzouz Elhamma

Exploring the evolvement of environmental management accounting practices for achieving SMEs' sustainability in an emerging economy pp. 203-219

Padmi Nagirikandalage, Kaouther Kooli and Arnaz Binsardi

Impact of agency costs on audit quality demand in initial public offerings pp. 220-233

Soumaya Ayedi Chabchoub

Evaluation of forecasting accuracy of an equity valuation model: a case of ZEE pp. 234-249

Amit Kumar, Shivani Chaudhry and Ameet Sao

Is solvency influencing EPS growth in Poland, Austria and Germany? A comparison study of markets with a similar bankruptcy law pp. 250-267

Monika Bolek and Agata Gniadkowska-Szymańska

Volume 19, issue 1, 2023

Internal auditors without proficiency: a giraffe without a neck pp. 1-21

Hassan Kehinde Oyewumi, Che-Ahmad B. Ayoib and Oluwatoyin Muse Johnson Popoola

The impact of audit committee characteristics on auditor remuneration: UK evidence pp. 22-52

Jihad Al-Okaily and Salma Naueihed

Knowledge mapping in the area of corporate social responsibility and financial performance: a bibliometric and visualisation analysis pp. 53-70

Harish Kumar Bhatter and Biswajit Prasad Chhatoi

Internal auditors' selection for sustainable competitive advantage pp. 71-100

Azleen Ilias, Nasrudin Baidi and Erlane K. Ghani

Board gender diversity and real earnings management: the moderating role of auditor reputation pp. 101-127

Sameh Halaoua and Sonia Boukattaya

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