International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2025

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Volume 4, issue 6, 2007

Performance measures quality and value relevance in flow-through organisational structures: the case of Canadian income trusts pp. 547-571

Pascale Lapointe-Antunes, Denis Cormier and Michel Magnan

The effect of multi-nationality on the precision of management earnings forecasts pp. 572-588

L. Murphy Smith and Bruce Runyan

Accounting choices of distressed firms during debt renegotiation: evidence from Malaysia pp. 589-607

Norman Mohd-Saleh and Kamran Ahmed

Profit as a signal of product quality and customer service: performance evaluation for plant managers pp. 608-632

Michael S.H. Shih

Value drivers of return on equity: a study of Indian companies pp. 633-649

Latha S. Chari and R.P. Mohanty

Research Note. Compliance with group accounting standards – the vertical adjustment issues: field studies of multi-nationals pp. 650-665

Arne Fagerstrom, Lars G. Hassel and Gary M. Cunningham

Volume 4, issue 4/5, 2007

Positioning management accounting on the intellectual capital agenda pp. 336-359

Peter Cleary, Tom Kennedy, David O'Donnell, Philip O'Regan and Nick Bontis

The recent history of intellectual capital: the most significant topics and contexts in its development pp. 360-381

Francisca Castilla Polo

A review of existing methods to quantify intangible assets pp. 382-399

Felicia Levy and Michael R. Duffey

Qualitative approach of intellectual capital in a Spanish territory: special reference to the relation between degree of development and interest on intangibles pp. 400-421

Dolores Gallardo Vazquez and Francisca Castilla Polo

Relationship between intellectual capital-oriented corporate performance management systems, intellectual capital and corporate performance: an exploratory study pp. 422-442

Chaur-Shiuh Young, Liu-Ching Tsai and Hung-Wen Lee

Intellectual capital disclosures and the association with first-day returns in initial public offerings pp. 443-477

J-L.W. Mitchell Van der Zahn and Inderpal Singh

Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context pp. 478-500

Sandra Rolim Ensslin and Fernando Nitz De Carvalho

An IT capital performance indicator study: evidence from a Taiwan financial service industry case study pp. 501-528

Jia-Lang Seng and Wen-Huei Tsai

Information needs of internal and external stakeholders and how to respond: reporting on operations and intellectual capital pp. 529-546

Roland Burgman, Goran Roos, Lisa Boldt-Christmas and Stephen Pike

Volume 4, issue 3, 2007

Disclosure patterns in derivatives reporting by UK firms: implications for corporate governance pp. 231-247

Theresa Dunne, Alison Fox and Christine Helliar

The usefulness of derivative-related disclosure: evidence from major Australian banks pp. 248-262

Steven Li and Simon Gao

Risk reporting of Japanese companies and its association with corporate characteristics pp. 263-285

Noriyuki Konishi and Md. Mohobbot Ali

Accounting for risky liabilities: evidence from UK pension plans pp. 286-304

Christopher O'Brien

Using option theory and fundamentals to assess the default risk of listed firms pp. 305-331

George A. Papanastasopoulos

Volume 4, issue 2, 2007

Assessing the work-environment fit for accountants: implications for the international talent shortage pp. 127-141

Jeanne H. Yamamura and James W. Westerman

Voluntary audit committee formation and agency costs pp. 142-160

Michael Firth and Oliver Rui

Changing government policy and the resultant behavioural consequences within an accounting environment pp. 161-182

David R. Goodwin and Ross Bloore

Corporate governance and corporate performance: some evidence from newly listed firms on Chinese stock markets pp. 183-197

Langnan Chen, Steven Li and Weibin Lin

The wording of Tunisian audit reports: a comparative study with international principles pp. 198-225

Hamadi Fakhfakh and Mondher Fakhfakh

Volume 4, issue 1, 2007

Economic relevance and determinants of R&D capital in different financial systems pp. 1-30

Pasi Karjalainen

Characterising the financial situation of Canadian manufacturing SMEs: a confirmatory approach pp. 31-56

Louis Raymond and Josee St-Pierre

Non-audit services and auditor independence: empirical findings from Bahrain pp. 57-89

Prem Lal Joshi, Wayne G. Bremser, J. Hemalatha and Jawaher Al-Mudhaki

A multidimensional measure in accounting ethics research pp. 90-110

Chris Patel

Determinants of the relation between transitory earnings and CEO cash compensation in the USA pp. 111-126

Sharad Asthana and Zhongxia Ye

Volume 3, issue 4, 2006

International differences in value relevance of accounting data and explaining country factors pp. 387-408

Susana Callao, Beatriz Cuellar and Jose Ignacio Jarne

How and why corporate governance models affect choices of Generally Accepted Accounting Principles pp. 409-433

Henghsiu Lin and Mari Paananen

Tests of the incremental explanatory power of auditor qualified opinion and audit firm changes in predicting impending bankruptcy pp. 434-451

David L. Senteney, Mohammad S. Bazaz and Ahmad Ahmadpour

Building a research model for internal auditing: insights from literature and theory specification cases pp. 452-470

Gerrit Sarens and Ignace De Beelde

Auditing models for the detection of qualified audit opinions in the UK public services sector pp. 471-493

Chrysovalantis Gaganis and Fotios Pasiouras

Volume 3, issue 3, 2006

The adequacy of information for managerial decision-making in China's business enterprises: an exploratory study pp. 287-303

Chee W. Chow, F. Johnny Deng and Susana Yuen

Congruence in management control practices pp. 304-319

Al Bento and Lourdes Ferreira White

What's significant in Value Based Management: an internal perspective pp. 320-340

James Brown

Is Environmental Uncertainty an antecedent or moderating variable in the design of budgeting systems? An exploratory study pp. 341-361

Rong-Ruey Duh, Hueiling Chen and Chee W. Chow

Non-Financial Performance Measurement in the banking sector: four grounded theory case studies pp. 362-385

Faisal M.N. Al-Enizi, John Innes, Reza Kouhy and Awad M. Al-Zufairi

Volume 3, issue 2, 2006

The auditor's assessment and detection of corporate fraud: some Canadian evidence pp. 133-165

Denis Cormier and Pascale Lapointe-Antunes

Auditor independence, auditor specialisation and earnings management: further evidence from Singapore pp. 166-193

Rusmin, J-L.W. Mitchell Van Der Zahn, Greg Tower and Alistair M. Brown

Auditor brand name, industry specialisation, and earnings management: evidence from Taiwanese companies pp. 194-219

Ken Y. Chen, Shan-Ying Wu and Jian Zhou

Investigating professional auditors' perceptions of factors affecting their ability to resist client management pressure in audit disputes pp. 220-239

Emad Awadallah

Audit committee effectiveness: did the blue ribbon committee recommendations make a difference? pp. 240-251

L. Murphy Smith

Explaining Management Accounting Change: evidence from Finland pp. 252-281

Erkki K. Laitinen

Volume 3, issue 1, 2006

Integrative management of sustainability performance, measurement and reporting pp. 1-19

Stefan Schaltegger and Marcus Wagner

Audit firm manuals and audit experts' approaches to internal control evaluation pp. 20-40

Conor O'Leary, Errol Iselin and Divesh Sharma

The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt pp. 41-67

Omaima A.G. Hassan, Gianluigi Giorgioni and Peter Romilly

Obstacles to the harmonisation process in the European Union: the influence of culture pp. 68-97

Jose A. Lainez and Mar Gasca

Testing the information quality of the degree of operating leverage disclosed in financial reports pp. 98-132

Chien-Hung Hsueh, Shaio-Yan Huang and Yu-Cheng Chen