International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2025

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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