International Journal of Critical Accounting

2009 - 2025

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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 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

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