International Journal of Accounting, Auditing and Performance Evaluation

2004 - 2025

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Materialism and materiality pp. 347-355: Michael K. Shaub
The role of ethical advisors in promoting socially responsible investments pp. 356-398: Fabio Corno, Silvia Fossati and Filippo Simioni
The ethicalness of earnings management in the Middle East: a survey of managers and auditors in Jordanian companies pp. 399-413: Talal Al-Hayale and George Lan
Accounting education and business ethics after Enron: the European illusion pp. 414-425: Christine Noel and Stephane Trebucq
The once and future accountant: ethics and the future outlook of the US accounting profession pp. 426-440: Mark W. Hale, Ryan Huston and L. Murphy Smith
Resurrecting the social Pacioli: ethics, gender and other silences pp. 441-449: Aida Sy

Strategy and activity based costing: a cross national study of process and outcome contingencies pp. 187-205: Alnoor Bhimani, Maurice Gosselin and Mthuli Ncube
ABC, Balanced Scorecard, EVAâ„¢: an empirical study on the adoption of innovative management accounting techniques pp. 206-225: Marika Arena and Giovanni Azzone
A survey of management accounting practices in South Africa pp. 226-263: Nelson M. Waweru, Zahirul Hoque and Enrico Uliana
An empirical study of cost efficiency in the Irish life insurance industry pp. 264-280: Tienyu Hwang and Simon Gao
Shortcomings of performance reporting under IAS/IFRS: a conceptual and empirical study pp. 281-299: Axel Haller and Maria SchloÃŸgangl
Auditor choice by IPO firms in Germany: information or insurance signalling? pp. 300-320: Hansrudi Lenz and Markus Ostrowski
Tax administration system: a study on the efficiency of Malaysian indirect taxes pp. 321-343: Muzainah Mansor, Mahamad Tayib and Rohana Norliza Yusof

An international accounting and auditing programme and certification in the Russian language pp. 6-18: Adolf J.H. Enthoven
International accounting education and certification in the former Soviet Union pp. 19-36: Robert McGee
Accounting education and practice in Thailand: barriers to overcome in the development of user-oriented accounting information pp. 37-53: Parporn Akathaporn, Adel M. Novin and Gregory S. Kordecki
History and the Russian accounting transition pp. 54-66: Robert H.S. Sarikas and Arsen M. Djatej
What exactly is convergence? pp. 67-83: Paul Pacter
The different ways of preparing management report of Italian listed companies and their determinants pp. 84-126: Carlo Bagnoli
Convergence to international financial reporting standards: the case of Turkey pp. 127-139: Can Simga-Mugan and Nazli Hosal-Akman
Properties of accounting earnings associated with legal regime and the relative value-relevance of earnings, dividends and cash flows: evidence from American depositary receipts pp. 140-152: Tony Kang
The change in the value-relevance of earnings and book values in equity valuation over the past 20 years and the impact of the adoption of IASs: the case of Kuwait pp. 153-167: Mostafa A. El Shamy and Rashid Al-Qenae
Post-announcement drift in an emerging market pp. 168-185: Hannu Schadewitz, Antti J. Kanto, Hannu A. Kahra and Dallas R. Blevins

Corporate governance: earnings management linkages: impact of audit committee composition and operational characteristics pp. 401-431: S. Mitchell Williams and Greg Tower
Social responsibility disclosure and corporate characteristics: the case of Jordanian industrial companies pp. 432-447: Mishiel Said Suwaidan, Ahmad Moh'd Al-omari and Ruwaidah Hanna Haddad
Converting the accounting system of a transition economy: a case study of Russia pp. 448-464: Galina G. Preobragenskaya and Robert McGee
The impact of contextual changes on management accounting practices: evidence from a government trading enterprise in Australia pp. 465-492: Sujatha Perera
Law, religiosity and earnings opacity internationally pp. 493-502: Ahmed Riahi-Belkaoui
Audit effectiveness preceding bankruptcy in UK financial institutions pp. 503-518: Charles A. Malgwi and Emmanuel N. Emenyonu

The relative information content of the components of the reserve disclosures: reserve quantities vs. the standardised measure pp. 267-287: Kevin Thomas Berry, William Wilcox and Charlotte Wright
Firm characteristics and voluntary disclosure of geographic segment data by US multinational companies pp. 288-303: Mahmud Hossain and Santanu Mitra
Translation gains and losses and firms' accounting choices: UK evidence on and before SSAP No. 20 pp. 304-341: George Emmanuel Iatridis
The importance and usefulness of financial reporting of municipalities: a case study of municipalities in Mauritius pp. 342-362: Pran Krishansing Boolaky
Changing dimensions of accountants' role and skill requirements in organisations: findings from the corporate sector in Bahrain pp. 363-384: Prem Lal Joshi and Wayne G. Bremser
The ethical behaviours of final year Turkish accountancy students compared with their Australian and Irish counterparts pp. 385-400: S. Burak Arzova and Linda A. Kidwell

The differential effect of directional unexpected earnings and post-earnings announcement drift behaviour pp. 143-163: David L. Senteney, Hua Gao and Mohammad S. Bazaz
Incentives for consolidation of finance subsidiaries: evidence from France pp. 164-182: Denis Cormier, Paul Andre and Emmanuelle Charles-Cargnello
Management control systems in Finnish technology companies: search for a typology of MCS mix pp. 183-214: Erkki K. Laitinen, Tom Wingren and William A. Nixon
The corporate environmental disclosures on the internet: the case of IBEX 35 Spanish companies pp. 215-266: M. Pedro Rodriguez Bolivar and Belen Senes Garcia

The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations pp. 5-36: Jose Luis Ucieda Blanco and Beatriz Garcia Osma
The role of audit committees in decreasing earnings management: Korean evidence pp. 37-60: Jong-Hag Choi, Kyu-An Jeon and Jong-Il Park
Some theoretical and methodological suggestions for cross-cultural accounting studies pp. 61-84: Chris Patel
Accountants in Japan: culture, organisational factors and job satisfaction pp. 85-102: Jeanne H. Yamamura, Yvonne E. Stedham and Michimasa Satoh
Motives, diffusion and utilisation of the balanced scorecard in Denmark pp. 103-124: Steen Nielsen and Rene Sorensen
An evaluation of the financial performance of the African Development Bank pp. 125-142: Charles Okeahalam and Victor Murinde