International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2025

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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

Volume 8, issue 4, 2012

Mandatory compliance by publicly listed companies in Malaysia pp. 303-335

M. Akhtaruddin and Hasnah Haron

The Brazilian common stock market reaction to corporations' performance pp. 336-354

Ademir Clemente, Marines Taffarel and Wesley Vieira Da Silva

Determinants of capital structure of aluminium industry in India: a post liberalisation period analysis pp. 355-372

Sarbapriya Ray

The value relevance of fair value accounting of investment properties in the Jordanian shareholding companies PAPER WITHDRAWN pp. 373-393

Husam Aldeen Al-Khadash

Volume 8, issue 3, 2012

Cash versus accrual accounting measures in Greek municipalities: proxies or not for decision-making? pp. 203-222

Sandra Cohen

Tax management and IFRS financial reporting synergies pp. 223-238

Leonidas Doukakis, Georgia Siougle and Eleni Vrentzou

Product life cycle cost analysis, role of budget, and the performance of manufacturing and marketing departments pp. 239-255

Alan S. Dunk

Memory-induced misperceptions of going concern risk by experienced auditors in a multi-client environment pp. 256-273

Amanda M. Grossman, Chih-Chen Lee and Robert B. Welker

The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany pp. 274-302

Christoph Watrin, Christiane Pott and Robert Ullmann

Volume 8, issue 2, 2012

Management accounting system implementation success: is reporting useful information sufficient? pp. 115-136

Alnoor Bhimani

The influence of firm characteristics on disclosure of financial ratios in annual reports of Turkish firms listed in the Istanbul Stock Exchange pp. 137-156

Ali Uyar and Merve Kılıç

The moderating effect of voluntary disclosure on the relation between earnings quality and information asymmetry: some Canadian evidence pp. 157-183

Denis Cormier, Marie-Josée Ledoux and Michel Magnan

Corporate diversification, firm value and operating performance: testing the relevance of segment accounting data pp. 184-202

Kingsley Onwunyiri Olibe, Ike C. Ehie and William R. Strawser

Volume 8, issue 1, 2012

In search of the invisible user of financial statements and his information needs. The (non)sense of different standards for listed and non-listed companies pp. 1-23

Vicky Cole, Joël Branson and Diane Breesch

Implementing strategy through performance measurement: an empirical test pp. 24-42

Russ Kershaw and D.K. Malhotra

Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges pp. 43-68

Alain Devalle and Riccardo Magarini

Value relevance of alternative methods of accounting for actuarial gains and losses pp. 69-90

Ana Isabel Morais

The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France pp. 91-113

Corinne Bessieux-Ollier, Marie Chavent, Vanessa Kuentz and Elisabeth Walliser