International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2025

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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

Volume 11, issue 3/4, 2015

Factors influencing students' choice of an accounting major in Egypt pp. 225-254

Ahmed Anis and Rasha Hanafi

A balanced scorecard model for performance excellence in Saudi Arabia's higher education sector pp. 255-280

Tariq Ismail and Mansour Al-Thaoiehie

Corporate governance, organisational power and disclosure by firms in the United Arab Emirates pp. 281-311

Mostafa Kamal Hassan

Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman pp. 312-337

Saeed Rabea Baatwah, Zalailah Salleh and Norsiah Ahmad

Market timing behaviour, bankruptcy costs and capital structure decisions in MENA: the case of Egypt pp. 338-352

Mo Sherif

A comparison of US and Canadian environmental disclosures according to AICPA and CICA guidelines pp. 353-394

Paul A. Ashcroft

Volume 11, issue 2, 2015

A cautionary alert - limited investors' guidance by small companies: as evidenced by FIN 48 related Topic 11.M disclosures within micro cap firms pp. 107-129

Linda Campbell and Marshall K. Pitman

The effect of board and chairperson independence: an examination of CEO dismissal in Australia pp. 130-160

Will Mackay, Yuan George Shan and Bryan Howieson

Value relevance of discretionary accruals under environmental uncertainty: the incidence of IFRS and the country's legal regime pp. 161-187

Denis Cormier, Marie-Josée Ledoux and Guy Villeneuve

IFRS compliance and audit quality: evidence from KSA pp. 188-201

Qasim Mohammad Zureigat

Intellectual capital and profitability in European football clubs pp. 202-220

Panagiotis E. Dimitropoulos and Evangelos Koumanakos

Volume 11, issue 1, 2015

Valuation of various media advertising expenditures - UK perspective pp. 1-13

Maqsood Iqbal Qureshi

The evolving role of environmental management accounting in internal decision-making: a research note pp. 14-47

Alessandro Marelli

Human capital, pension information and firm valuation pp. 48-83

Yan Li and Thomas W. Scott

Differences in earnings management between audited and non-audited private manufacturing firms: evidence from Greece pp. 84-105

Vasileios Zisis and John Sorros

Volume 10, issue 3, 2014

Financial management performance of public sector: quality of internal auditor pp. 229-254

Takiah Mohd Iskandar, Yati Md Lasa and Norul Syuhada Abu Hassan

An analysis of profit and loss in Brazil before and after the full adoption of the International Financial Reporting Standards pp. 255-278

Isabel Gallego-à lvarez, Marta Cristina Pelucio-Grecco, Henrique Formigoni and Cecília Moraes Santostaso Geron

Does the adoption of IFRS promote emerging stock markets development? Evidence from MENA countries pp. 279-298

Mohamed Faker Klibi and Anas Kossentini

Benefits and costs of political connections: evidence from Tunisia pp. 299-325

Naima Lassoued and Mouna Ben Rejeb Attia

Volume 10, issue 2, 2014

The role of accounting in corporate governance in a developing country: institutional political economy perspective pp. 109-132

Athula Ekanayake and Sujatha Perera

Managers' incentives for issuing cash flow forecasts pp. 133-152

Suzan Abed, Clare Roberts and Khaled Hussainey

How audit fees are affected by a client under SEC investigation pp. 153-186

Winifred D. Scott and Willie E. Gist

An empirical study of the influence of business strategy, uncertainty and market position on financial measures using the SEM approach pp. 187-202

Anbalagan Krishnan, R. Ravindran and PremLal Joshi

The financial distress of public sector entities. Evidence from Italian public universities pp. 203-227

Marco Bisogno, Francesca Citro and Aurelio Tommasetti

Volume 10, issue 1, 2014

Detecting asset misappropriation: a framework for external auditors pp. 1-42

Rasha Kassem

International financial reporting standards and SMEs: the effects on firm rating according to Basel II pp. 43-67

Monica Bartolini, Silvia Gardini and Giuseppe Savioli

The impact of internal governance mechanisms on audit quality: a study of large listed companies in China pp. 68-90

Yuan George Shan

Auditor workload compression and busy season portfolio changes: US evidence pp. 91-108

Dennis M. López and Marshall K. Pitman

Volume 9, issue 4, 2013

The effect of reporting internal control weakness on predicting future performance using discretionary accruals pp. 307-325

SangHyun Suh and Guy D. Fernando

Audit committee involvement in resolving contentious accounting issues: perceptions of chief financial officers, audit committee chairs and external auditors in Malaysia pp. 326-343

Zalailah Salleh and Jenny Stewart

Do regulatory policies on auditing affect executive pay? pp. 344-364

Hui Chen, Debra Jeter and Ya-Wen Yang

Accounting regulation changes: differing attitudes of directors and auditors pp. 365-387

Conor O'Leary, Pran Boolaky and Deborah Delaney

The value relevance of earnings in Europe after IFRS implementation: why do national differences persist? pp. 388-415

Andrei Filip and Bernard Raffournier

Volume 9, issue 3, 2013

The adoption and success of private sector outsourcing in Australia pp. 199-223

Kevin Baird and Herbert Schoch

Auditor fee dependence, auditor tenure, and auditor independence: the case of Finland pp. 224-246

Damai Nasution and Ralf Östermark

Empirical evidence from an inter-industry descriptive analysis of overall materiality measures pp. 247-267

Nicola Pecchiari, Craig Emby and Guiseppe Pogliani

Has IFRS adoption affected management accounting systems? Empirical evidence from Greece pp. 268-285

Sandra Cohen and Sotiris Karatzimas

An empirical investigation of the impact of globalisation and information technology on the role of the management accountant: evidence from the United Arab Emirates pp. 286-306

Sawsan Saadi Halbouni and Mohamed Abdalla Nour

Volume 9, issue 2, 2013

Investigating the voluntary European embedded value (EEV) disclosure practices in the European life insurance industry pp. 101-125

Muhammad Almezweq and Guy Liu

Forensic accounting corporations' codes of ethics and standards of practice - a comparison pp. 126-152

Wm. Dennis Huber

Political connections, fees paid to auditors and auditor independence in Malaysia: evidence from going concern audit opinions pp. 153-183

Effiezal Aswadi Abdul Wahab, Mazlina Mat Zain and Rashidah Abdul Rahman

The value relevance of earnings and cash flows under International Financial Reporting Standards: the case of Greece pp. 184-198

Konstantinos Papadatos and Vasiliki Makri

Volume 9, issue 1, 2013

The impact of R%D on the value of European firms pp. 1-26

Andi Duqi and Giuseppe Torluccio

IASB changes on leasing - a study discovering the impact of lease disclosures in the assessment of equity risk pp. 27-57

Anastasia Kraft and Kerstin Lopatta

Corporate ownership structure and its impacts on firms' innovation level: Tunisian cases pp. 58-74

Jamel Chouaibi

Ownership structure, financial reporting fraud and audit quality: Chinese evidence pp. 75-99

Yu Chen and Zabihollah Rezaee