International Journal of Economics and Accounting

2010 - 2026

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Audit professional scepticism and the classics: does pyrrhonism serve the practitioner? pp. 294-314: Karen A. Van Peursem
Fraud prevention and detection in a blockchain technology environment: challenges posed to forensic accountants pp. 315-335: Musbaudeen Titilope Oladejo and Lisa Jack
A structured approach to the governance of ethics using the five lines of assurance model pp. 336-352: Vida Botes, Umesh Sharma, Ronald Botes and Mandeep Singh
Challenges and lessons from conducting audit research using social media pp. 353-373: Ahmed Saadeh and Jackie Allen
Key audit matters and their implications for the audit environment pp. 374-396: Vida Botes, Mary Low and Aleena Sutton

Patterns of institutional change - the case of accounting regulation in BRICS countries pp. 181-220: Julie Thies, Sebastian Andreas Tideman and Jochen Zimmermann
Harmonisation, a road to the public sector accounting modernisation? pp. 221-237: Marius-Ioan Mihut and Andrei-Razvan Crisan
Determinants of CSR disclosure level in Islamic banks: evidence from the Gulf Cooperation Council countries pp. 238-259: Sana Ben Ghodbane and Said Boubchir
Identification of factors affecting financial performance of gems and jewellery and zari industries in Howrah district, West Bengal pp. 260-272: Palash Bandyopadhyay
Tax incentives and economic growth in Nigeria: a paradox? pp. 273-288: Barine Michael Nwidobie

Public utilities pp. 89-99: Tony Tinker
Luxembourg tax agreements: did the companies involved in tax agreements with the Luxembourg government do any better than others? pp. 100-117: Firuz Shukurov
Prehistorical attempts of accounting in the Magura Cave, present day Bulgaria pp. 118-131: Rossen Petkov
How does minimum wage affect employment? Evidence from selected African countries pp. 132-154: Mawussé Okey, Madeleine DopÃ© Adjor and Yawo Elinam Ketor
Drivers of performance of the microfinance institutions in selected South Asian countries pp. 155-179: Chandralekha Ghosh and Ankana Das

Is there a lock-in effect of corporate capital gains taxation? Evidence from the German market pp. 1-28: Silke RÃ¼nger
Signals of ability in an agency model pp. 29-64: Jose M. Plehn-Dujowich and Vinay Ramani
The neoliberal salvation of metacapitalism pp. 65-88: George Mickhail, Anthony Tinker and Aida Sy

Corporate governance and voluntary disclosure: evidence from Bahrain pp. 1-28: Maram Muneer Al Maskati and Allam Mohammed Mousa Hamdan
Corporate governance and financial performance of listed banks: evidence form emerging market pp. 29-42: Kingsley Opoku Appiah, Dadson Awunyo-Vitor and Stephen Awuah-Nyarko
Board members in squeeze-out transactions: an event study analysis pp. 43-60: Thomas Kaspereit, Kerstin Lopatta and Johann Trenkle
Politicisation of the professions pp. 61-66: Anthony Tinker and Aida Sy
Comparative analysis of investment funding in the Nigerian oil and agricultural sector pp. 67-82: Olorunfemi Alimi and Olajide Johnson Alese

The Federal Reserve-Wall Street complex pp. 175-188: Amelia Correa and Romar Correa
A distributional analysis of the current federal tax system and the alternative value-added tax system pp. 189-217: Xiaoyan Chu, Ted D. Englebrecht and Yingxu Kuang
Non-audit services, audit quality and enforcement - evidence from German enforcement examinations pp. 218-249: Marius Gros
ASC 820 level 3 net assets and goodwill impairment losses pp. 250-264: Christopher J. Skousen and Li Sun

Drawing on Phillips curve: does the inverse relation between inflation and unemployment persist in transitional economies pp. 89-100: Mohammad Naim Azimi
Do US electric utilities use industry-specific generally accepted accounting principles to manage earnings? pp. 101-115: Joseph B. Omonuk and Jean Baptiste Koffi Dodor
Interim financial reporting: how frequent should it be? pp. 116-126: Boon Seng Tan
Auditor fees, discretionary book-tax differences, and tax avoidance pp. 127-155: Anastasia Kraft and Kerstin Lopatta
Evaluating the economic governance in terms of convergence: the case of the European Union pp. 156-173: Ioana-Sorina MihuÅ£ and Larisa-Nicoleta Pop

Athen's game of chicken or the conditional dependence between the Greek banks pp. 1-26: Abdelkader Derbali, Slaheddine Hallara and Aida Sy
An examination of US state pensions by total state expenditures, state budget deficit and red v. blue state pp. 27-44: Don H. Chamberlain, L. Murphy Smith and Randall B. Bunker
Creating a human capital reporting framework: useful or not? pp. 45-54: Nicoleta Maria Ienciu, Ionel-Alin Ienciu and Marius Ioan MihuÅ£
Verifying capital asset pricing model in Greek capital market pp. 55-65: Khurshid Khudoykulov
The purpose and value of higher education: an economic perspective pp. 66-73: Yu Peng Lin
A financial and public policy analysis of the meat industry pp. 74-88: Hannah M. Martin, Katherine T. Smith and L. Murphy Smith

Toward a contingent approach to budget participation and performance of municipal services pp. 195-216: Donatien AvelÃ© and Patrice NyenguÃ© Ã‰dimo
Comparative analysis on the role of corporate boards: empirical evidence from sub-Saharan Africa pp. 217-247: Adeoye Afolabi
Cosmetic earnings management and quarterly reporting: evidence from European companies pp. 248-275: Vladimir Stojanovic and Karol Borowiecki
The impact of taxpayers' perception of government's accountability, transparency and reduction in fiscal corruption on voluntary tax compliance in Nigeria pp. 276-299: Babatunde Gbadegesin Adeyeye and Julius Olatunde Otusanya

Dirty pooling and polluted purchase pp. 105-124: Aida Sy, Tony Tinker and Abraham Briloff
Trying to improve and harmonise intellectual capital reporting for companies: a theoretical framework pp. 125-149: Nicoleta Maria Ienciu and Marius Ioan MihuÅ£
The problematic of imputing joint costs in management accounting for organisations: reviewing state of the art practices pp. 150-167: Donatien AvelÃ©
The capital markets pp. 168-178: Tyler Hostetter
An examination of the relationship between obtaining AACSB accounting accreditation and certified public accountant (CPA) exam pass rates pp. 179-194: Gerald J. Miller and Hossein Nouri

Credit rating agencies analysing IFRS data: a sample of rated companies and their reported information pp. 1-14: Jean-Guy Degos, Oussama Ben Hmiden and JÃ©rÃ©mie Aboiron
A review on the evolution of the definitions of materiality pp. 15-32: H. Gin Chong
Historical inefficiencies and future potential: a critical analysis of the Foreign Corrupt Practices Act of 1977 pp. 33-49: Matthew J. Somlo
The to whom and the when of the attest function pp. 50-80: Abraham Briloff, Tony Tinker and Aida Sy
R%D expenditure, financing policy, and default risk pp. 81-104: Yi-Mien Lin, Shieh-Liang Chen and Chin-Fang Chao