International Journal of Critical Accounting

2009 - 2026

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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

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 Avelé and Patrice Nyengué Édimo

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 Sürmen and Abdulkerim Daştan

Corporate gatekeeper liability in Turkey: auditors' case pp. 124-146

Fikret Çankaya, Halil Ibrahim Bulut and Hüseyin Örs

Factors influencing the accounting profession career choice: evidence from an emerging economy pp. 147-165

Nelson Waweru, Arzu Özsözgün Çalışkan, Halil Emre Akbaş and Salih Durer

The effect of derivatives on the financial positions of banks in Turkey and in EU: a comparative analysis pp. 166-186

Aslı Türel and Ahmet Türel

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