International Journal of Critical Accounting

2009 - 2025

From Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 10, issue 5, 2018

Conventional accounting in determining an enterprise's wealth: sign or referent - a theoretical discourse for augmentation pp. 341-362

Sudhir C. Lodh

The relevance of valuation principles in a financial crisis: senior bank managers' evaluations of other banks on the interbank market pp. 363-379

Roy Liff and Gunnar Wahlström

Accounting as a tool for maintenance of bureaucratic domination pp. 380-393

Juliana Gonçalves De Araújo, Francisco José Sobreira De Matos and João Gabriel Nascimento De Araújo

Conformation of the primitive accumulation and capitalist spirit. Theory of corporate governmentality pp. 394-425

Eduardo Rivera Vicencio

Volume 10, issue 3/4, 2018

How the balance sheet misrepresents shareholder claims and undermines the entity perspective pp. 193-205

Carol M. Graham and Todd L. Sayre

Accounting models challenged by environmental preoccupations: an analysis based on the OHADA accounting law pp. 206-223

Louis Ndjetcheu

When and why do collective heuristics perform well? The case of the interbank market pp. 224-240

Gunnar Wahlström

Institutional ownership, social responsibility, corporate governance and online financial disclosure pp. 241-256

Abdalmuttaleb 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

Abdallah Ali-Nakyea and John 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

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

Madeline Trimble

Effect and interaction between external audit quality and ownership structure on earnings management for listed French companies pp. 130-151

Fathi Jouini and Marwa Saied

Protecting the questionably knowledgeable user of accounting information: a defence of paternalism in the accounting profession pp. 152-168

Babonyire Adafula, Williams Abayaawien Atuilik and John Amoh

On the relationship between Catholicism and Marxism pp. 169-191

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

Tony Tinker, Adeoye Afolabi, Abdelkader Derbali and Aida Sy

Great expectations: a regulatory promise unfulfilled pp. 15-41

Mary Claire Mahaney and Murray Bryant

Dividend policy, agency costs and board independence pp. 42-58

Allam Mohammed Hamdan

Determinants of voluntary tax compliant behaviours in Nigeria pp. 59-69

Barine Michael Nwidobie

A reflection on the role of carbon markets in climate governance in Kenya pp. 70-96

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

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

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

Karl Bryan Menk, Brian Nagle and David L. Coss

A reconcilable duo pp. 228-237

Amelia Correa and Romar Correa

Tax avoidance and earnings management of firms in Ghana: does the funding strategy matter? pp. 238-264

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

Kieran James

Detecting earnings management: a review of the proxies pp. 103-118

Stavroula Kourdoumpalou

Meta-synthesis of fair value accounting effects pp. 119-139

Shigufta Hena Uzma

Do ownership structure and quality of financial information affect the cost of debt of Tunisian listing firms? pp. 140-153

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

Clementina Kanu and Idume Gabriel Isu

Volume 9, issue 1, 2017

Regulating financial crises in the USA, the dialectic and beyond part A pp. 1-17

Aida Sy and Anthony Tinker

On neo-colonialism and the colonisation of accounting research pp. 18-41

Wm. Dennis Huber

Academic freedom and a critique of 'top quality' accounting research pp. 42-52

Bruce Committe

Double-entry bookkeeping as an institution pp. 53-67

Masaya Fujita

Small business units in Cameroon: the current informal situation and perspectives for a total state control pp. 68-84

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

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

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

Daniel Worret

Methods for the analysis of verbal reporting instruments - a comparison of different approaches pp. 280-303

Sebastian Koch

Critical theory: Immanuel Kant's critics of philosophy-critical accounting pp. 304-320

Aida Sy

New inflection points identified in the evolution of IAS 38 Intangible Assets: a critical approach pp. 321-344

Nicoleta Maria Ienciu and Ionel-Alin Ienciu

Volume 8, issue 2, 2016

Coercive media pressures on Indonesian companies' labour communication pp. 95-117

Fitra Roman Cahaya, Stacey Porter and Greg Tower

A critical perspective on intellectual capital non-financial reporting pp. 118-131

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

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

Bruce Committe

Making better decisions: incorporating self, others, choice and environment into the process pp. 153-165

Susan P. Briggs and Scott Copeland

Decentralisation and tax interactions between actors: what lessons the Cameroonians experience? pp. 166-178

Louis Ndjetcheu

Post-consolidation cash reserve volatility, bank credits and economic growth in Nigeria pp. 179-191

Barine Michael Nwidobie

Volume 8, issue 1, 2016

The exclusion of African Americans from the US accounting faculty establishment pp. 1-18

Bruce Committe

Professionalism and professionalisation ethics in business and industry pp. 19-29

Tony Tinker, Aida Sy and Emanuel Saxe

The attestation of corporate turnaround plans in Italy: operating problems and possible solutions pp. 30-44

Andrea Caputo and Alberto Tron

The development of accounting studies and practices in Nigeria pp. 45-55

Adeoye Afolabi

Deep impact: impact factors and accounting research pp. 56-67

Wm. Dennis Huber

Abraham Briloff and his legacy pp. 68-78

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

Nurul Fadly Habidin, Nurul Aifaa Shazali, Naimah Ali, Nur Afni Khaidir and Osman Jusoh