International Journal of Critical Accounting

2009 - 2026

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Volume 15, issue 1, 2026

From CSR credibility to financial performance: a bibliometric analysis of governance, innovation, and reputation as strategic mediators pp. 1-17

Sana Ben Ghodbane, Nesrine Ben Jeddou and Walid Ben Slama

An econometric explanation of government expenditure behaviours in Nigeria: the open economy approach pp. 18-41

Barine Michael Nwidobie

Does a venture capitalist influence auditor going concern decisions? pp. 42-81

Geraldo Vasquez

The information effect of XBRL extensions: the role of accruals and note disclosures pp. 82-104

Jochen Zimmermann

Do women on boards drive sustainability strategies: evidence from the S%P 500 pp. 105-117

Anna Vysotskaya, Katherine Taken Smith and Lawrence Murphy Smith

Volume 14, issue 4, 2025

Enhancing audit quality: the critical role of trust in AI adoption among auditors pp. 313-335

Arbia Chatmi, Karim Elasri and Jorjia Ronquillo

Instructional strategies to promote critical thinking skills development among accounting undergraduates – a literature review pp. 336-353

Sandhiya Roy

Evaluating the levels of internal audit effectiveness among commercial and manufacturing state corporations in Kenya pp. 354-384

James Odero, David Karungu Wang'ombe and Farida Abdul

Journey of a woman independent director – a case from India pp. 385-411

Lakshmi Murthy and Poornima Tapas

LCE auditor's management override-oversight dilemma: a descriptive analysis pp. 412-433

Niels van Nieuw Amerongen

Volume 14, issue 3, 2025

Crisis in the global accounting pipeline: a clarion call to accounting educators pp. 203-220

Ellen Bartley

COVID-19's effect on the accounting of SMEs and the role of information technology as a mitigation measure pp. 221-246

Drogalas George, Karagiorgos Alkiviadis, Panagiotis Pantelidis and Vratskidou Anthoula

The impact of COVID-19 on professional scepticism during audit engagement in Fiji: a social theory perspective pp. 247-265

Mohammed Riaz Azam, Sonia Singh, Liteshni Devi, Krishan Dayal and Nagma Naicker

Governance and mergers in higher education with public accounting's use: a survey of recent evidence and future paths pp. 266-289

Nikolaos Giovanis and Aikaterini Chasiotou

The new auditor: what does the future hold? pp. 290-311

Jacques Hendieh

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