International Journal of Critical Accounting

2009 - 2026

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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

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