International Journal of Economics and Accounting

2010 - 2023

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 8, issue 1, 2017

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

Volume 7, issue 3, 2016

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

Volume 7, issue 2, 2016

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 Mihuţ and Larisa-Nicoleta Pop

Volume 7, issue 1, 2016

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 Mihuţ

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

Volume 6, issue 3, 2015

Toward a contingent approach to budget participation and performance of municipal services pp. 195-216

Donatien Avelé and Patrice Nyengué Édimo

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

Volume 6, issue 2, 2015

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 Mihuţ

The problematic of imputing joint costs in management accounting for organisations: reviewing state of the art practices pp. 150-167

Donatien Avelé

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

Volume 6, issue 1, 2015

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 Jérémie 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

Volume 5, issue 2, 2014

Kleptocracy, nepotism, kakistocracy: impact of corruption in Sub-Saharan African countries pp. 97-115

Collins Okafor, L. Murphy Smith and Nacasius U. Ujah

Backdating: defining the role of auditors and corporate governance in a post SOX environment pp. 116-125

Andrea Scarpino

How small business fail in Tunisia? pp. 126-144

Anis Omri and Mohamed Frikha

Satisfaction and pricing for accounting services to very small enterprises pp. 145-164

Giuseppe Catenazzo, Emmanuel Fragnière and Nils Guillaume-Gentil

Financial valuation methods in a world under political control: the case of the Canal du Midi (1897-1901) pp. 165-189

Jean-Guy Degos

Volume 5, issue 1, 2014

Financial accounting reform: the need for a 'back to basics' approach for profit measurement and wealth measurement pp. 1-50

John B. Ryan

The unique financial management of healthcare organisations pp. 51-61

Matthew Van Pelt

Auditor independence: a review of literature pp. 62-74

Emmanuel Austin and Siriyama Kanthi Herath

Political connections: evidence from listed companies in Portugal pp. 75-95

Maria Teresa Bianchi and Rui Viana

Volume 4, issue 3, 2013

Re-reading Francois Quesnay's Tableau Economique for accounting and beyond pp. 209-234

Aida Sy

The European debt crisis and the US economy pp. 235-248

Patrick Sheehan

The value relevance of accounting information during the global financial crisis: evidence from Norway pp. 249-263

Leif Atle Beisland

Changes occurred in the evolution of international accounting standards pp. 264-270

Nicoleta Maria Ienciu

Fair value accounting's role in the recent financial crisis pp. 271-281

Thomas LaCalamito

Examining financial statement fraud: causes, warning signs, and the future pp. 282-296

Laura Hannink

Volume 4, issue 2, 2013

Stock option fraud detection and an analysis for its reasons: Arabic Republic of Egypt case pp. 123-137

Zakia M. Alaa Eldeen and Ahmed F. Elbayoumi

The financial condition of Nigerian banks: an evaluation pp. 138-154

Jonathan Njoku and Eno L. Inanga

On the information content of audit opinion: evidence from the Tunisian Stock Exchange pp. 155-168

Faten Hakim Ghorbel and Mohamed Ali Omri

Examining belief adjustment model on investment decision making pp. 169-183

Luciana Spica Almilia and Supriyadi

Voluntary disclosure in the annual reports of Fijian companies pp. 184-208

Umesh Sharma and Howard Davey

Volume 4, issue 1, 2013

Private equity firms: unaccountable accountability and anti-social behaviour pp. 1-21

Abraham J. Briloff and Leonore A. Briloff

On the road to financial Shangri-La - what happened? pp. 22-25

Stanley Sporkin

The valuation effects of embedded value disclosure by life insurers pp. 26-53

Samir M. El-Gazzar, Rudolph A. Jacob and Scott McGregor

Is foreign private national debt challenging governance in emerging markets? pp. 54-92

Shirley A. Hunter and Charles A. Malgwi

An examination of tax leakages in government tax revenues: the case of Nigeria pp. 93-122

Olatunde Julius Otusanya, Sunday Simon Aso Arowomole and Gbade Babatunde Adeyeye