International Journal of Critical Accounting

2009 - 2025

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Volume 14, issue 2, 2025

Assurance and consultancy internal audit roles in information technology risk management and investment decisions pp. 115-142

Reda Elazab and Ismail Gomaa

Factors influencing the perception of non-accounting students in introductory accounting taught in universities in Ghana pp. 143-168

Newman Amaning, Edward Quansah, Tahir Ahmed Andzie, Leticia Sam and Paschal Kpimekuu Boruzie

Contingent perspective on the auditor-client relationship: a new determinant of audit quality pp. 169-186

Niels van Nieuw Amerongen and Patrick Nieuwenhuizen

Understanding compliance management practices of ready-made garment industries in Bangladesh: revisiting the challenges and pathways pp. 187-202

Mahi Uddin, Md. Iftekhar Arif, Nazamul Hoque and Afzal Ahmad

Volume 14, issue 1, 2024

The identity of accounting profit - a trial of criticism to accounting pp. 1-7

Masaya Fujita

African accounting: past and present pp. 8-23

Aida Sy and Anthony Tinker

A comprehensive model for assessing university and campus sustainability, accreditation and global ranking pp. 24-49

Paulina Permatasari, Vania Natasha, Laura Angelica, Umesh Sharma and Uman Suherman

The contribution of internal audit to fraud audit: evidence from Greece pp. 50-67

George Drogalas, Michail Pazarskis, Dimitris Mitskinis and Athanasios Koulikas

IFRS adoption and earnings management in Kuwait firms: pre and post-COVID-19 pp. 68-81

Abdullah E. Alajmi and Rasheed Alrashidi

Auditor choice and audit fees in family firms: evidence from Tehran Stock Exchange pp. 82-100

Javad Izadi, Mohammad Khorashadi and Maurice Pratt

CSR and firm's financial performance amidst mandatory CSR regulations in India: systematic review-based meta-analysis pp. 101-114

Satish Chandra Pant, Neha Kukrety and Pitresh Kaushik

Volume 13, issue 2, 2023

Solving the ambiguity of microfinance and intimate partner violence: a PRISMA-compliant meta-analysis study pp. 93-112

Insha Ahad Wani and Megha Agarwal

Retail business practices in Bangladesh: an empirical study pp. 113-130

Salma Akter

Does corporate governance matter in the failures of listed home-grown banks? pp. 131-150

Kingsley Opoku Appiah, Henry Kofi Mensah, Joseph Amankwah-Amoah and Ahmed Agyapong

Fraud and going-concern assessments during COVID-19: perception of Fijian auditors pp. 151-164

Jyotika Devi, Sereana Guiwasa, Shiva Shivani, Salesh Kumar Nand, Avinesh Singh, Pravika Devi, Mala Devi, Dipeeka Lata and Mohammed Riaz Azam

Late payment of invoices: is it an ethical practice? pp. 165-190

Audrey Tang and Monomita Nandy

Volume 13, issue 1, 2022

Management challenges and information system development in SMES due to COVID-19 fallout: prescriptive case study pp. 1-16

Fakhrul Hasan, Mohammad Raijul Islam and Muhammad Siddique

Criteria determining the adoption or non-compliance of IAS/IFRS in Greece pp. 17-44

Mihail Diakomihalis, Eleni Fragkou and Sotiria Karagianni

A critical appraisal of the World Bank's structural adjustment programs and poverty reduction strategy papers in Africa pp. 45-59

Thomas Adino Taye

The internal audit function in Greek local government organisations: critical factors of success pp. 60-74

Michail Pazarskis, Georgios Tavellaris and Stergios Galanis

Factors affecting job satisfaction as a competitive advantage in local government organisations in Greece pp. 75-91

Aida Sy, Christos Konstantinidis, Paschalia Plioska and Nikolaos Giovanis

Volume 12, issue 4, 2021

T-account as a device of rhetoric - positive and negative numbers in double-entry bookkeeping pp. 279-293

Masaya Fujita

Employees' fraudulent behaviour: a social cognitive analysis pp. 294-314

Michalis Bekiaris and Georgios Papachristou

Factors affecting the quality of internal audit as a competitive advantage of the firms pp. 315-330

Christos Orliaklis, Christos Konstantinidis, George Drogalas and Michail Pazarskis

Application of ethical theories from business and social perspective: a multiple case studies approach pp. 331-347

Shivneil Kumar Raj, Priteshni P. Chand and Mohammed Riaz Azam

How the steel industry has been affected by the trade war between the USA and China pp. 348-368

Fakhrul Hasan, Md Rahat Hossen and Ahmed Ashfaque Shahbaz

Volume 12, issue 3, 2021

Assessing the performance of a multinational firm of the clothing and footwear processing sector pp. 179-186

Kostantinidis Christos, Giovanis Nikolaos and Dolkas Christos

The contested borderland economy along the Ethiopian Moyale town and its implications for sustainable local development pp. 187-205

Yetebarek Hizekeal Zekareas, Ongaye Oda Orkaydo and Randi Marie Dahl Haugland

Income inequality and tax evasion in Nigeria pp. 206-228

Barine Michael Nwidobie

The manifesto of money (the neutrality of money) pp. 229-258

Eduardo Rivera Vicencio

Earnings manipulation and firm performance: evidence from Jordan pp. 259-278

Adel K. Almasarwah, Adel M. Sarea, Malik Abu Afifa and Yahya Marei

Volume 12, issue 2, 2021

Determinants of corporate social responsibility disclosure: a positive accounting theory approach pp. 91-106

Festus O. Olaoye and Mary Toyin Adeleke

Understanding MSME-owned women entrepreneurs in Bangladesh: exploring motives, challenges, and success factors pp. 107-128

Mahi Uddin

An exploratory study of awareness and intensity of ethical dilemmas: a comparative study between Sri Lankan and New Zealand accounting professionals pp. 129-155

Nirupika Liyanapathirana, Grant Samkin, Mary Low and Howard Davey

Qualitative analysis on accounting ethics education for bachelor students pp. 156-177

Newman Amaning, Alfred Kuranchie, Issahaku Salifu and Samuel Ntoah-Boadi

Volume 12, issue 1, 2021

Composition of board of directors and performance: evaluating the mediating effect of innovation pp. 1-16

Tarika Singh Sikarwar

The social consequences of indenture system and aftermath in Fiji: an accountability study pp. 17-29

Ram Karan and Umesh Sharma

Increasing globalisation in accounting publications pp. 30-53

Jap Efendi, Amy F. Holmes and L. Murphy Smith

Organisational politics and strategies - a socialisation into a legitimacy whirlpool pp. 54-90

Mary Low and Stephen Schollum

Volume 11, issue 5, 2020

Impact of green energy policy on sustainable environment in South Africa: an ARDL and Toda-Yamamoto approach pp. 369-390

Julius Ibitoye Oyebanji and Pierre Le Roux

Corporate governance indicators as determinants of bank efficiency: the case of the UK listed banks pp. 391-416

Andreas G. Georgantopoulos, Nikolaos Eriotis and Ioannis Chasiotis

Women empowerment and political participation: a sociological study in West Bengal, India pp. 417-428

Labani Dey and Narasingha Das

Accounting for e-commerce sector pp. 429-438

Nida Türegün

Gender inequality among young entrepreneurs in Egypt: an empirical study pp. 439-448

Mohamed Fawzy Omran

Volume 11, issue 4, 2020

The impact of the audit committee on the timeliness of the annual financial reports in Jordanian companies listed in the Amman Stock Exchange pp. 287-298

Mithkal Hmoud Salem Alqaraleh and Abdul-Naser Ibrahim Nour

Accounting for the non-market benefits of water supply improvements to ensure sustainability - the case of Mauritius pp. 299-317

Riad Sultan

Risk taking in businesses from an accounting perspective pp. 318-331

Nida Türegün

Has the road to global accounting convergence come to an end? pp. 332-349

Theresa F. Henry

The effect of mandatory adoption of IFRS on the cost of equity of capital in the French context pp. 350-367

Basma Ben Nefissa and Faouzi Jilani

Volume 11, issue 3, 2020

Broad-based black economic empowerment and CEO racial representation in South Africa pp. 201-216

Mumbi Maria Wachira

Quranic hermeneutics: a new Islamic methodology to understanding accounting qualitative data within the Islamic world context pp. 217-232

Zaid Alshawabka and Umesh Sharma

Corporate social responsibility and the corporate financial performance: the moderator role of firm size pp. 233-251

Fathi Jouini and Ahlem Selma Messai

Altman's Z-score analysis: a case of Nahar Spinning Mills Limited (The Nahar Oswal Group) pp. 252-268

Rajinder Minhas

Toward a higher order accountability in local economic development in Ghana pp. 269-285

Julius A. Nukpezah

Volume 11, issue 2, 2020

Does institutional intervention achieve intended outcomes? The case of a professional accountancy organisation pp. 91-113

Richard Amankwa Fosu, Mohammed Amidu and William Coffie

Without capital accumulation, is productive scale expansion possible? pp. 114-124

Masaya Fujita

Multi-theoretical perspectives for corporate risk disclosure: a literature review pp. 125-143

Erastus Mbithi, David Wang'ombe and Tankiso Moloi

Enhanced disclosures practice towards integrated reporting: evidence from Bahrain pp. 144-159

Mahmood Fakhro, Gagan Kukreja and Adel M. Sarea

Theoretical perspective of corporate governance among state-owned enterprises: a literature review pp. 160-179

Albert Ochien'g Abang'a and David Wang'ombe

Special districts and social cohesion: an initial study pp. 180-199

Larita J. Killian

Volume 11, issue 1, 2019

Wells Fargo and company: shareholder derivative action - should the case succeed in federal court for the board of directors? pp. 1-15

Murray Bryant and Throstur Olaf Sigurjonsson

Giving contingency theory of management accounting and control a critical edge pp. 16-25

Umesh Sharma

Accounting reporting standards: attitudes toward cash flow reporting and the impact on share price pp. 26-39

Donna Whitten and Tantatape Brahmasrene

Inequality, precariousness and social costs of capitalism. In the era of corporate governmentality pp. 40-70

Eduardo Rivera Vicencio

Management control instruments in SMEs: types and their effects on performance pp. 71-89

Alain Takoudjou Nimpa, Miamo Clovis and Camille Kamga Wendji