International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2025

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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

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