International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2025

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 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

Volume 12, issue 4, 2016

On the credibility of intersegment revenues and the persistence of segment earnings pp. 333-359

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

Rihab Grassa and Raida Chakroun

The impact of internal control weaknesses on firms' cash policies pp. 396-421

Mikhail Pevzner and Gregory Gaynor

IFRS implementation at international level: a biplot analysis pp. 422-444

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

Murya Habbash, Khaled Hussainey and Awad Elsayed Awad

Internet financial reporting and firm value: evidence from Gulf Cooperation Council countries pp. 237-260

Hasan O. Bin-Ghanem and Akmalia M. Ariff

Earnings management around Swedish corporate income tax reforms pp. 261-286

Dennis Sundvik

The interpretation differences of verbal probability expressions in principles-based accounting standards: evidence from China pp. 287-312

Fengchun Tang and Ling Yang

Technological and innovation disclosure: determinants for Tunisian companies pp. 313-331

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

Dhinu Srinivasan and Alex Thevaranjan

The effects of time budget pressure, organisational-professional conflict, and organisational commitment on dysfunctional auditor behaviour pp. 131-150

Jan Svanberg and Peter Öhman

The importance of emotional intelligence traits for auditors pp. 151-166

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

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

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

Domenico Campa and Ray Donnelly

Temporal variation and cross-sectional differences of accounting conservatism in emerging countries pp. 45-69

Maha Khalifa, Hakim Ben Othman and Khaled Hussainey

Impact of internal control material weaknesses on executive compensation: evidence from Iran pp. 70-84

Zohreh Hajiha and Mohammad S. Bazaz

An examination of the use of profitability analysis in manufacturing industry pp. 85-102

John A. Brierley