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International Journal of Critical Accounting

2009 - 2018

From Inderscience Enterprises Ltd
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Volume 10, issue 3/4, 2018

How the balance sheet misrepresents shareholder claims and undermines the entity perspective pp. 193-205 Downloads
Carol M. Graham and Todd L. Sayre
Accounting models challenged by environmental preoccupations: an analysis based on the OHADA accounting law pp. 206-223 Downloads
Louis Ndjetcheu
When and why do collective heuristics perform well? The case of the interbank market pp. 224-240 Downloads
Gunnar Wahlström
Institutional ownership, social responsibility, corporate governance and online financial disclosure pp. 241-256 Downloads
Abdalmuttaleb M.A. Musleh Al-Sartawi
Have the generous tax incentives in the natural resource sector been commensurate with FDI flows? A critical analysis from an emerging economy pp. 257-273 Downloads
Abdallah Ali-Nakyea and John Kwaku Amoh
The motives behind the alleged ability of Hofstede's cultural values in predicting sub-cultural values: the case of Iraqi forensic accountants' mentally held characteristics as sub-cultural values pp. 274-339 Downloads
Riyadh Al-Abdullah, Ibtihaj I. Yaqoob, Rawan H.N. Atwa and Ruba M.M. Bsoul

Volume 10, issue 2, 2018

Politically connected firms and the effectiveness of International Financial Reporting Standards adoption pp. 97-129 Downloads
Madeline Trimble
Effect and interaction between external audit quality and ownership structure on earnings management for listed French companies pp. 130-151 Downloads
Fathi Jouini and Marwa Saied
Protecting the questionably knowledgeable user of accounting information: a defence of paternalism in the accounting profession pp. 152-168 Downloads
Babonyire Adafula, Williams Abayaawien Atuilik and John Kwaku Amoh
On the relationship between Catholicism and Marxism pp. 169-191 Downloads
Kieran James and Jenny Kwai-Sim Leung

Volume 10, issue 1, 2018

Ponzi schemes and California pyramids Ponzi schemes and Home-Stake pp. 1-14 Downloads
Tony Tinker, Adeoye Afolabi, Abdelkader Derbali and Aida Sy
Great expectations: a regulatory promise unfulfilled pp. 15-41 Downloads
Mary Claire Mahaney and Murray Bryant
Dividend policy, agency costs and board independence pp. 42-58 Downloads
Allam Mohammed Hamdan
Determinants of voluntary tax compliant behaviours in Nigeria pp. 59-69 Downloads
Barine Michael Nwidobie
A reflection on the role of carbon markets in climate governance in Kenya pp. 70-96 Downloads
Bernard Baimwera and David Wangombe

Volume 9, issue 3, 2017

How controlling shareholders tunnel under a strong legal system: a Hong Kong case pp. 177-192 Downloads
Yuying Xie
Empirical evidence on the validity of using accounting research subjects' self-reported GPA as a proxy measure of actual GPA pp. 193-205 Downloads
Robert Marley and Steve Platau
The disconnect between tax laws, public opinion and taxpayer compliance: a study of the taxation of gambling winnings pp. 206-227 Downloads
Karl Bryan Menk, Brian Nagle and David L. Coss
A reconcilable duo pp. 228-237 Downloads
Amelia Correa and Romar Correa
Tax avoidance and earnings management of firms in Ghana: does the funding strategy matter? pp. 238-264 Downloads
Mohammed Amidu and Sally Mingle Yorke

Volume 9, issue 2, 2017

The Florence Maybrick trial of 1889 and the need for Courts of Criminal Appeal pp. 85-102 Downloads
Kieran James
Detecting earnings management: a review of the proxies pp. 103-118 Downloads
Stavroula Kourdoumpalou
Meta-synthesis of fair value accounting effects pp. 119-139 Downloads
Shigufta Hena Uzma
Do ownership structure and quality of financial information affect the cost of debt of Tunisian listing firms? pp. 140-153 Downloads
Aida Sy, Lamia Jamel and Abdelkader Derbali
Revenue generation and rural development in Nigeria: a case study of Bende and Ikwuano local government area in Abia state pp. 154-175 Downloads
Kanu Clementina and Idume Gabriel Isu

Volume 9, issue 1, 2017

Regulating financial crises in the USA, the dialectic and beyond part A pp. 1-17 Downloads
Aida Sy and Anthony Tinker
On neo-colonialism and the colonisation of accounting research pp. 18-41 Downloads
Wm. Dennis Huber
Academic freedom and a critique of 'top quality' accounting research pp. 42-52 Downloads
Bruce Committe
Double-entry bookkeeping as an institution pp. 53-67 Downloads
Masaya Fujita
Small business units in Cameroon: the current informal situation and perspectives for a total state control pp. 68-84 Downloads
Jean-Guy Degos and Guy Djongoué

Volume 8, issue 3/4, 2016

Preparers' perceptions on the consequences of introducing IFRS for SMEs - evidence from German small and medium-sized entities pp. 195-226 Downloads
Markus Grottke, Thomas Späth and Felix Haendel
Increased materiality judgments in financial accounting and external audit: a critical comparison between German and international standard setting pp. 227-245 Downloads
Cristina Müller-Burmeister and Patrick Velte
Are 'Big Four audits' really better? - Some remarks on the 'Big Four dichotomy' in the German audit market pp. 246-279 Downloads
Daniel Worret
Methods for the analysis of verbal reporting instruments - a comparison of different approaches pp. 280-303 Downloads
Sebastian Koch
Critical theory: Immanuel Kant's critics of philosophy-critical accounting pp. 304-320 Downloads
Aida Sy
New inflection points identified in the evolution of IAS 38 Intangible Assets: a critical approach pp. 321-344 Downloads
Nicoleta Maria Ienciu and Ionel-Alin Ienciu

Volume 8, issue 2, 2016

Coercive media pressures on Indonesian companies' labour communication pp. 95-117 Downloads
Fitra Roman Cahaya, Stacey Porter and Greg Tower
A critical perspective on intellectual capital non-financial reporting pp. 118-131 Downloads
Nicoleta Maria Ienciu and Ionel-Alin Ienciu
The volatility of exchange rate between the US dollar and African emerging currencies: analysing by GAS-GARCH-Student-t model pp. 132-143 Downloads
Abdelkader Derbali and Aida Sy
Proposal for university-wide PhD programme of study the purpose of which is to promote innovation in accounting (and other discipline) research pp. 144-152 Downloads
Bruce Committe
Making better decisions: incorporating self, others, choice and environment into the process pp. 153-165 Downloads
Susan P. Briggs and Scott Copeland
Decentralisation and tax interactions between actors: what lessons the Cameroonians experience? pp. 166-178 Downloads
Louis Ndjetcheu
Post-consolidation cash reserve volatility, bank credits and economic growth in Nigeria pp. 179-191 Downloads
Barine Michael Nwidobie

Volume 8, issue 1, 2016

The exclusion of African Americans from the US accounting faculty establishment pp. 1-18 Downloads
Bruce Committe
Professionalism and professionalisation ethics in business and industry pp. 19-29 Downloads
Tony Tinker, Aida Sy and Emanuel Saxe
The attestation of corporate turnaround plans in Italy: operating problems and possible solutions pp. 30-44 Downloads
Andrea Caputo and Alberto Tron
The development of accounting studies and practices in Nigeria pp. 45-55 Downloads
Adeoye Afolabi
Deep impact: impact factors and accounting research pp. 56-67 Downloads
Wm. Dennis Huber
Abraham Briloff and his legacy pp. 68-78 Downloads
John A. Campoli
The impact of lean healthcare practice on healthcare performance: the mediating role of supply chain innovation in Malaysian healthcare industry pp. 79-93 Downloads
Nurul Fadly Habidin, Nurul Aifaa Shazali, Naimah Ali, Nur Afni Khaidir and Osman Jusoh
Page updated 2018-12-10