International Journal of Critical Accounting

2009 - 2025

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Volume 7, issue 4, 2015

Human capital and audit independence pp. 305-314: Bruce Committe
Usefulness unfulfilled: a performance review of value added statements pp. 315-334: Gabriel Donleavy
Bar none: moulding a broader curriculum for accounting pp. 335-350: Kevin M. Dunn and Jeremy T. Schwartz
Fair value in International Accounting Standard setting: literature review and critical analysis on its practice in the different accounting standards pp. 351-365: Donatien AvelÃ© and Patrice NyenguÃ© Ã‰dimo
The day of the week effects in the Stock Exchange of Casablanca: analysis by intraday and interday returns pp. 366-386: Aida Sy and Abdelkader Derbali
International distribution of income and wealth in a multi-country growth model with gender division of labour and elastic labour supply pp. 387-408: Wei-Bin Zhang

Volume 7, issue 3, 2015

2 plus 2 equals ? pp. 213-227: Abraham J. Briloff, Tony Tinker and Aida Sy
A critical examination of the US economy: the Orange County bankruptcy case pp. 228-246: Michael D'Amato
Accounting in a changing organisational reality: the case of China Packaging Import and Export Liaoning Company pp. 247-259: Tao Zeng
Capital levels, regulatory capital and banks' reaction: an analysis of the relationship by an error correction model pp. 260-275: Serge Valant Gandja
On accounting: some comments on the measurement of the complexity of time and space pp. 276-288: Jean-Guy Degos
The changing role of accounting education and management control systems in the age of sustainability pp. 289-303: Umesh Sharma and Martin Kelly

Volume 7, issue 2, 2015

Diffusion, modification and sedimentation of institutional elements in government accounting change: Finland in a comparative perspective during three decades since 1980 pp. 123-141: Pertti Ahonen
Critical success factors of corporate social responsibility practices for the Malaysian automotive industry pp. 142-156: Nursyazwani Mohd Fuzi, Nurul Fadly Habidin, Siti Norhafizan Hibadullah, Farah Izzaida Mohd Zamri and Auni Fatin Nadia Chiek Desa
The City of Detroit: 'Its past failures, present bankruptcy and future implications' pp. 157-172: Meryl H. Nacco
The price change conundrum: teaching beyond the rules pp. 173-190: Louella Moore
Are index measures better than individual measures in assessing the association between environmental and financial performance? A multivariate analysis study pp. 191-212: Islam Elshahat, Martin Freedman and Ahmed Elshahat

Volume 7, issue 1, 2015

The research-publication complex and the construct shift in accounting research pp. 1-48: Wm. Dennis Huber
Dialogic education: reflections from an accounting course pp. 49-72: Melina M. Manochin and Stuart Cooper
Bourdieun analysis of gender in accounting development: evidence from Nigerian banking field pp. 73-88: Jonathan Njoku
A social reproduction approach to depreciation pp. 89-109: Masaya Fujita
Back to the classics: editing the Emanuel Saxe legacy for modern accounting pp. 110-120: Tony Tinker and Aida Sy

Volume 6, issue 3, 2014

Early European accounting theory: Sir William Petty's contributions to accounting pp. 211-232: Aida Sy and Tony Tinker
Twin evils of bank going concern secrecy pp. 233-257: Jonathan Njoku
An analysis of the credit rating agencies pp. 258-283: Stephen D'Amato
From measurement to management: how accounting evolved to form a new research field pp. 284-298: Karl J. Wang and Yin Xu
Audit tenure and earnings quality - do auditor's industry specialisation matter? Evidence from Tunisia pp. 299-313: Ines Hakim Hbaieb and Mohamed Ali Omri

Volume 6, issue 2, 2014

The development of accounting as a scientific discipline in Turkey pp. 103-123: Yusuf SÃ¼rmen and Abdulkerim DaÅŸtan
Corporate gatekeeper liability in Turkey: auditors' case pp. 124-146: Fikret Ã‡ankaya, Halil Ibrahim Bulut and HÃ¼seyin Ã–rs
Factors influencing the accounting profession career choice: evidence from an emerging economy pp. 147-165: Nelson Waweru, Arzu Ã–zsÃ¶zgÃ¼n Ã‡alÄ±ÅŸkan, Halil Emre AkbaÅŸ and Salih Durer
The effect of derivatives on the financial positions of banks in Turkey and in EU: a comparative analysis pp. 166-186: AslÄ± TÃ¼rel and Ahmet TÃ¼rel
The effect of corporate governance on firm performance: a case of Turkey pp. 187-210: Yunus Emre Akdogan and Melek Acar Boyacioglu

Volume 6, issue 1, 2014

Elements of theory on state control applied to accounting: the French case pp. 1-23: Jean-Guy Degos
Toward a conceptual framework of leaders' impression management strategies during the process of financial crisis: the story of the repeal of the Glass-Steagall Act pp. 24-54: Carmen Quirvan, Alejandro Hazera and Salvador Marin Hernandez
Bourdieusian capital of Nigerian bank financial condition pp. 55-78: Jonathan Njoku
Transforming or re-branding: whither management accounting? pp. 79-99: Esinath Ndiweni and Helen Verhoeven

Volume 5, issue 4, 2013

Three '-isations': thinking with but beyond the sociological in comprehending accounting in a global context pp. 327-345: Edward Arrington and David R. Upton
An evaluation of research authorship by gender in major academic and professional accounting journals pp. 359-391: L. Murphy Smith, Paul A. Ashcroft and Katherine Taken Smith
Joint provision of external audit and non-audit services: empirical test of alternative hypotheses pp. 392-414: Jean Baptiste Koffi Dodor
A socio-political, economic and historical analysis of corruption in Nigeria 1960-2007 pp. 415-449: Olatunde Julius Otusanya

Volume 5, issue 3, 2013

Defacement of bank going concern public secrecy pp. 229-249: Jonathan Njoku
Lessons from the global financial crisis: bringing neoclassical and Buddhist economics theories together to progress global business decision making in the 21st century pp. 250-263: Umesh Sharma
Capture! From Big Eight to Big Four to regulation pp. 264-274: Jeremy T. Schwartz
The insignificance of auditor selection in the valuation of private companies within the public acquisition market pp. 275-287: James DiGabriele
Catastrophe theory, a relevant model for auditors' behaviour pp. 288-300: Jean-Guy Degos
The American Accounting Association: issues in governance and internal control pp. 301-325: Wm. Dennis Huber

Volume 5, issue 2, 2013

Research traditions in Malaysia and the West pp. 119-122: Aida Sy and Anthony Tinker
Board of directors and corporate diversification in Malaysia pp. 123-142: Zuaini Ishak and Nor Aziah Abdul Manaf
Complexity of accounting change during corporatisation: insights from two case studies pp. 143-155: Nor Aziah Abu Kasim and Rasid Mail
The association between environmental disclosure and financial disclosure on the internet by Malaysian listed companies pp. 156-172: Ali Saleh Ahmed Alarussi, Mustafa Mohd Hanefah and Mohamad Hisyam Selamat
Impairment of assets disclosure by public listed companies in Malaysia pp. 173-186: Hasnah Shaari, Zaimah Abdullah and Saliza Abdul Aziz
The corporate governance landscape of Malaysia: then and now pp. 187-212: May Yee Ng, David Gun Fie Yong and Wai-Ching Poon
Government-linked companies' (GLCs) performance - a structuration perspective: Malaysian evidence pp. 213-227: Yeng Wai Lau

Volume 5, issue 1, 2013

Academic governance and accountancy: complexity emergence and garbage can model pp. 1-16: Jean-Guy Degos
Transformation of business practices as driver of accounting ideologies pp. 17-33: Ahmed A. Mohammad
Are accounting students socially and politically aware? A critical analysis of the responses of accounting students to social and political dilemmas in society pp. 34-62: Kieran James and Marie H. Kavanagh
The effect of the auditor behaviour on the earnings management: evidence from Tunisia pp. 63-80: NadÃ a Hachicha Elfouzi
In whose interest? A critical examination of public interest appeals made by the public accounting profession in the USA pp. 81-95: Steven Thornburg and Robin W. Roberts
How to lock-in workers and capital: the role of accounting in the era of a Swedish textile mill pp. 96-116: Per Forsberg

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