International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2025

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The value relevance of fair value accounting of investment properties in the Jordanian shareholding companies PAPER WITHDRAWN pp. 373-393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

Volume 7, issue 4, 2011

The association between research and development expenditure and firm performance: testing a life cycle hypothesis pp. 267-286

Kamran Ahmed and Mohammed Jinan

The transition to international financial reporting standards in Spain: relevance and timeliness of adjustments pp. 287-302

Pascual Garrido-Miralles and Pablo J. Vázquez-Veira

Explaining the scope of information in performance measurement: managerial roles and contextual variables pp. 303-336

Erkki K. Laitinen

Audit committees and corporate governance in a developing country pp. 337-358

Nelson M. Waweru, Riro G. Kamau and Enrico Uliana

Financial reporting comparability: evidence on the impact of ambiguity tolerance and accounting standard guidance pp. 359-374

Noel Harding and Jin Shu Xu

Volume 7, issue 3, 2011

A clustering and visualisation approach to the analysis of internal control structures pp. 151-175

Annukka Jokipii, Aapo Lansiluoto and Tomas Eklund

The effect of job rotation policy in preventing managerial escalation of commitment pp. 176-199

Vincent K. Chong and Rindah F. Suryawati

Market reaction to social disclosures produced outside the firm: the French evidence pp. 200-218

Salma Damak-Ayadi

A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS pp. 219-252

Henghsiu Lin and Mari Paananen

The preparedness of listed Tunisian companies to adopt international financial reporting standards pp. 253-265

Mohamed Ali Omri and Nesrine Akrimi

Volume 7, issue 1/2, 2011

Monitoring of earnings management by independent directors and the impact of regulation: evidence from the People's Republic of China pp. 6-31

Liona Lai

Local governmental management of discretionary and specific accruals pp. 32-60

Robyn Pilcher

An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience pp. 61-93

Khaled Samaha and Khaled Dahawy

Measurement vs. disclosure of accounting compliance in Indonesia pp. 94-119

Agus Setyadi, Rusmin Rusmin, Greg Tower and Alistair Brown

Measuring shareholder value in Tunisian banking pp. 120-149

Khadija Mnasri and Ezzeddine Abaoub

Volume 6, issue 4, 2010

Social responsibility disclosure in corporate annual reports: evidence from the Gulf Cooperation Council countries pp. 327-345

Hussein Khasharmeh and Mishiel Said Suwaidan

Pivotal change in US policy: how the Sarbanes-Oxley Act affected internal auditing and its relationship to external auditing pp. 346-367

L. Murphy Smith, Michael S. Drake and Michael K. Shaub

Investigating transparency and disclosure determinants at firm-level in MENA emerging markets pp. 368-396

Hakim Ben Othman and Daniel Zeghal

Towards control using strategic navigation in turbulent organisational environments pp. 397-421

Chris Durden and Hector Perera

Corporate governance, regulation and risk-taking behaviour in the banking industry: the Tunisian evidence pp. 422-450

Khadija Mnasri and Ezzeddine Abaoub

Volume 6, issue 2/3, 2010

The pooling of interests to end the pooling method in IFRS pp. 129-157

Kazbi Soonawalla and Jennifer Ireland

The effect of governance transparency on earnings response coefficient: evidence from emerging markets pp. 158-190

Minyue Dong and Qingmei Xue

IFRS and the value relevance of earnings: evidence from the emerging market of Romania pp. 191-223

Andrei Filip

Determinants and consequences of applying value-based performance measures: the German evidence pp. 224-248

Jurgen Ernstberger, Florian Egger and Matthias Giebelstein

The prevalence and success of outsourcing in Australian public sector organisations pp. 249-273

Kevin Baird, Herbert Schoch and Cissy Geyun Zhan

The impact of Revised ISA 700: an international empirical comparison pp. 274-326

Hamadi Fakhfakh and Mondher Fakhfakh

Volume 6, issue 1, 2010

Multi-perspective performance reporting and organisational performance: the impact of information, data and redundant cue load pp. 1-27

Errol R. Iselin, Lokman Mia and John Sands

Causality and multidimensionality of strategic performance management systems: the impact on managers' satisfaction pp. 28-53

Erkki K. Laitinen, Aapo Lansiluoto and Marko Ulvila

The effect of students' ethics learning experiences to develop ethical reasoning abilities: a comparative study between Japanese and Chinese students pp. 54-79

Satoshi Sugahara, Naohiro Urasaki, Minghai Wei and Gregory Boland

An exploration of differences in auditors' and users' perceptions of key terms used to define auditors' responsibilities pp. 80-107

Stephen A. Butler, Bart Ward and Mark F. Zimbelman

An empirical investigation of the principal top management styles in the emphasis of multiple forms of controls pp. 108-127

Lili-Anne Kihn

Volume 5, issue 4, 2009

Effect of accruals on financial, non-financial, and audit information in payment default prediction pp. 353-383

Erkki K. Laitinen and Teija Laitinen

The impact of accruals and cash flows on the returns-earnings relation: evidence from Greece pp. 384-407

Panagiotis E. Dimitropoulos and Dimitrios Asteriou

Auditor failure and market reactions: evidence from China pp. 408-441

Sharad C. Asthana, Heibatollah Sami and Zhongxia (Shelly) Ye

The use of graphs in annual reports of major Italian companies pp. 442-462

Giuseppe Ianniello

Volume 5, issue 3, 2009

Are Spanish auditors effective in transmitting manipulation practices? An analysis of the ambiguity implicit in modified reports pp. 229-251

Laura Arnedo, Fermin Lizarraga and Santiago Sanchez

The knowledge, attitude, priority of usage and benefits associated with management accounting practices: a survey of Danish companies pp. 252-284

Steen Nielsen, Morten Jacobsen and Preben Melander

Voluntary disclosure and stock market liquidity: evidence from the Jordanian capital market pp. 285-309

Ayman E. Haddad, Wasim K. AlShattarat and Haitham Nobanee

Audit expectation gap and loan decision performance of bank officers in Iran pp. 310-328

Amirhossein Taebi Noghondari and Soon Yau Foong

Essential skills needed by accounting graduates in a developing country: the views of practising accountants and accounting educators in Botswana pp. 329-351

K.V. Mgaya and E.G. Kitindi

Volume 5, issue 2, 2008

A cash flow distribution model: empirical analysis of Spanish firms pp. 107-137

Mariano Gonzalez-Sanchez and Ana Mateos-Ansotegui

Collaboration, competition and strategic costing: knowing when to start learning pp. 138-156

Alnoor Bhimani, Pascal Frantz, Mohamed Azzim Gulamhussen and Mthuli Ncube

The determinants of multiple forms of controls in foreign subsidiary manager evaluations pp. 157-182

Lili-Anne Kihn

Performance measurement practices in Canadian government departments: a survey pp. 183-202

Nelson Waweru and Marcela Porporato

Benchmarking implementation problems in the context of Libyan manufacturing organisations pp. 203-227

Mohamed S.M. Salem and Douglas C. Pitt

Volume 5, issue 1, 2008

The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany pp. 1-29

Jurgen Ernstberger

Can investors rely on the quality of earnings figures published by listed and non-listed Russian firms? pp. 30-49

Alexandra Bagaeva, Juha-Pekka Kallunki and Hanna Silvola

Auditor awareness of earnings management pp. 50-65

Evangelos Koumanakos, Antonios Georgopoulos and Costas Siriopoulos

Culture and accounting practices in Turkey pp. 66-88

Saeed Askary, Hassan Yazdifar and Davood Askarany

The influence of institutional investors on opportunistic earnings management pp. 89-106

Ramzi Benkraiem