International Journal of Critical Accounting

2009 - 2026

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 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

Initiatives for critical thinking in accounting education pp. 346-358

Gregorio A. Giraldo Garcés

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

Nadà 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

Volume 4, issue 5/6, 2012

Auditing standards and the expectations gap: evidence from Spain pp. 483-510

Emiliano Ruiz-Barbadillo, Nieves Gómez-Aguilar, Estibaliz Biedma-López and Nieves Carrera

Revisiting the regulation of auditor independence: Spanish evidence on different perceptions pp. 511-541

Maria A. García-Benau and Ana Zorio

Generating knowledge in management accounting for the EHEA: using a simulation to learn about the balanced scorecard pp. 542-571

Elena Urquia-Grande, Clara Isabel Muñoz Colomina and Elisa Isabel Cano Montero

Adopting IPSAS to improve governmental accountability in Spain: an empirical study pp. 572-607

Andrés Navarro Galera and Manuel Pedro Rodríguez Bolívar

Coexistence and potential convergence between national accounting standards and IFRS: some Spanish evidence pp. 608-630

Juan Carlos Navarro-García

Effects of the crisis in Spanish municipalities' financial condition: an empirical evidence (2005-2008) pp. 631-645

Antonio M. Lopez-Hernandez, Jose Zafra and David Ortiz-Rodriguez

Accounting, new public management and performance measurement: the Spanish versus the Anglo-Saxon experience pp. 646-661

Isabel Brusca and Vicente Montesinos

The Valencia Port Authority (VPA): environmental information in the annual report pp. 662-684

Amparo Ayuso Moya, Cristina Crespo Soler, Vicente Ripoll Feliu and Arturo Giner Fillol

Improvement of motivation, non-technical skills and content learning: a longitudinal analysis in management accounting for tourism organisations using empirical-based case studies pp. 685-701

Bernabé Escobar Pérez, Antonio Lobo Gallardo and José Luis Arquero Montaño

Corporate income tax accounting in Spain: an empirical study pp. 702-727

Julian Martínez-Vargas, Gregorio Labatut-Serer and Elisabeth Bustos-Contell

Foucault: His influence over accounting and management research. Building of a map of Foucault's approach pp. 728-756

Eduardo Rivera Vicencio

Volume 4, issue 4, 2012

Objectivity or advocacy: probability theory and capital costing at the Bell System pp. 349-379

Deirdre M. Collier

German and French writers: some relevant alternatives to IAS-IFRS conceptual framework pp. 380-400

Jean-Guy Degos and Richard Mattessich

Canning's legacy pp. 401-432

John B. Ryan

Fiscal and legislative pressures on behalf of regulating private accounting in France, an established and ill-timed convergence? pp. 433-448

Béatrice Touchelay

The largest corporate fraud in India: Satyam Computer Services Limited pp. 449-465

Gaurav Kumar, Puja Paul and Pradeep Sapkota

European accounting history: the contribution of Professor I.N. Evian - precursor to the development of accounting in Romania pp. 466-479

Teodora Farcas, Adriana Tiron Tudor, Dumitru Matis and Tony Tinker

Volume 4, issue 3, 2012

Greenhouse gas disclosures: evidence from the EU response to Kyoto pp. 237-264

Martin Freedman, Ora Freedman and A.J. Stagliano

The role of accounting in the corporate personhood debate pp. 265-271

Bob Peace

Financial terrorists and the offshore outsourcing of tax return preparation pp. 272-282

Hossein Nouri and C. Andrew Lafond

Do banks use credit default swaps to hedge or speculate? An agency theoretic perspective pp. 283-299

Roshanthi Dias and Nicholas A. Mroczkowski

Does democracy breed accountability? The role of state executives in Nigeria, 1999-2007 pp. 300-335

Olatunde Julius Otusanya

A review of advanced pricing agreement recommendations pp. 336-345

Siriyama Kanthi Herath and John H. Young

Volume 4, issue 2, 2012

Romanian accounting profession: erudition and perspectives pp. 120-144

Dumitru Matis, Kieran James, Razvan Mustata and Carmen Bonaci

How to perform in the field of accounting research? The case of Romania pp. 145-174

Nadia Albu and Cătălin Nicolae Albu

Critical analysis of developments in Romanian accounting during the 20th century: a neo-institutional approach pp. 175-193

Elena M. Barbu, Nicoleta Farcane and Adina Popa

Accounting models and influential factors in post-communist Romania pp. 194-216

Adela Deaconu

An analysis of thanatogenesis in Romanian accounting pp. 217-236

Daniela Calu, Lavinia Olimid, Madalina Dumitru and Viorel Avram

Volume 4, issue 1, 2012

Accountants need a humanities and social science education pp. 1-5

Bruce Committe

How to control, intervene and mediate: the role of accounting in a modern textile company pp. 6-20

Per Forsberg

ABC Learning: accounting lessons never learned? pp. 21-29

Phil Ross, Aida Sy and Tony Tinker

Defining the IASB's governance network: a social network analysis pp. 30-53

Patricia A. Goedl

The impact of government type on business performance: a comparative analysis of military and civilian rules in Nigeria pp. 54-76

Abubakar Sadiq Kasum

Fair value evaluation: analysis and determinants pp. 77-91

Chedli Baccouche and Sana Ben Ghodbane

Modelling communication processes in management accounting and control systems pp. 92-110

Ülle Pärl