International Journal of Economics and Accounting

2010 - 2026

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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

Volume 3, issue 3/4, 2012

From Nubia to Egypt - and beyond: of the contribution of Dr. Cheikh Anta Diop pp. 223-226

Aida Sy and Tony Tinker

The characteristics of the probability distributions of economic value added and financial accounting ratios for listed companies in Egypt pp. 227-244

M.F. Omran

The effect of earnings-based analysis 'change over financial analysts' investment decisions in Egypt pp. 245-263

Khaled Dahawy and Tamer A. El Nashar

Disclosure practices in Egypt: what are factors beyond the low level? pp. 264-275

Tariq Ismail and Nermeen F. Shehata

Internet financial reporting, quality of information and auditor's responsibility in Egypt pp. 276-294

Hala M.G. Amin and Ehab K.A. Mohamed

The incremental usefulness of other comprehensive income items to the Egyptian investor pp. 295-321

Ahmed F. Elbayoumi and Emad A. Awadallah

Solar energy cost efficiency: a simulated case study in the Egyptian context pp. 322-343

Dina El-Bassiouny and Ehab K.A. Mohamed

Responsibility of Egyptian banks' auditors for going concern assumption in light of Egyptian Central Bank Law No. 88/2003 pp. 344-364

Mohamed Khaled Amr ELDaly

Egyptian auditing investigated: diagnoses and remedies pp. 365-385

Mohamed A. Wahdan and H. Jaap Van den Herik

Volume 3, issue 2, 2012

Floodgates and accountability: issues in an orbital theory pp. 101-114

Gabriel Donleavy

Why does the US want to adopt the IFRS? pp. 115-132

Hossein Nouri and Abdus Shahid

Management accounting as a social control for privatisation pp. 133-147

David Gowland and Max Aiken

Executive stock options: a panel data analysis of determinants in Portugal pp. 148-164

Sandra Alves and Carlos Pinho

Discriminant analysis of Nigerian banks financial condition pp. 165-195

Jonathan Njoku and Eno L. Inanga

Internal auditors' perception about their role in risk management audit in Egyptian banking sector pp. 196-220

Tariq Ismail

Volume 3, issue 1, 2012

From dragon to goose: has the Chinese dragon lost its fire? pp. 1-3

Tony Tinker and Aida Sy

The need and corporate reputation in publicly traded sports corporations: examination of Beşiktaş Sports Inc pp. 4-31

Muammer Sarıkaya;, Sinan Yılmaz; and Fatih Temizel

A research on the women accountants in Turkey pp. 32-50

Ummuhan Aslan and Zeynep Hatunoglu

Investor sentiment and market reaction: evidence on 2010 FIFA World Cup pp. 51-76

Elisabete F. Simões Vieira

Bank profitability determinants under IFRSs pp. 77-99

George Emmanuel Iatridis and Anthony Dionysus Persakis

Volume 2, issue 4, 2011

George Orwell and the twilight of unions: a new labour process research problematic? pp. 311-313

Aida Sy

Can the regulations prevent the unethical behaviours in accounting profession? A philosophical approach on the case of Turkiye pp. 314-334

Mehmet Özbirecikli and Batuhan Güvemli

Opinions of the certified public accountants on the application and training programs of accounting standards: an empirical study pp. 335-359

Zeynep Hatunoglu

Monitoring critically the state of the art in accounting for concessions pp. 360-372

Laura Martiniello

Rethinking the relationship of accounting to labour and capital pp. 373-386

Yoshiaki Jinnai

From building site warriors to Korean church: radical strategic realignment in Sydney's construction union pp. 387-416

Jenny Kwai-Sim Leung, Kieran James and Ahmad Sujan

Volume 2, issue 3, 2011

The predictive ability and value relevance of accounting measures pp. 215-241

Leif Atle Beisland

Digital standard setting: the inevitable paradigm pp. 242-254

Miklos A. Vasarhelyi and J.P. Krahel

Financial performance of telecommunications companies and their stock price movements in the Indonesian stock market pp. 255-281

Diena Aziza and Eno L. Inanga

Board performance and firm performance of Malaysian listed companies pp. 282-306

Hasnah Kamardin and Hasnah Haron

Volume 2, issue 2, 2011

Cannibalising the transcendent margin: reflections on conglomeration, LBOs, recapitalisations and other manifestations of corporate Mania pp. 117-126

Abraham J. Briloff

A survey of the perceived usefulness of financial information disclosed on the internet to shareholders in Malaysia pp. 127-144

Ramaiyer Subramanian, John B. Raja and Mohammad Talha

Executive stock options and corporate report disclosures: managerial power and outrage costs perspectives pp. 145-172

Elisha J. Kelly and Nicholas A. Mroczkowski

Longitudinal analysis of voluntary adoption of XBRL on financial reporting pp. 173-189

Jap Efendi, L. Murphy Smith and Jeffrey Wong

Impact of reform and privatisation on shareholders with special reference to power sector reform in Orissa pp. 190-210

Goutam Kumar Kundu and Bidhu Bhusan Mishra

Volume 2, issue 1, 2011

Toscin for 'young men in a hurry' with apologies to F.M. Cornford's Microcosmographia Academica: Being a Guide for the Young Academic Politician pp. 1-7

Tony Tinker and Aida Sy

Corporate social responsibility: action for peace and human rights pp. 8-24

Gerald Acquaah-Gaisie

The irrational exuberant taxation of intellectual informational enterprises – beyond Google pp. 25-31

Abraham J. Briloff and Leonore A. Briloff

Auditor choice and institutional investor characteristics after the Enron scandal in the French context pp. 32-52

Jamel Azibi, Hubert Tondeur and Mohamed Tahar Rajhi

The French Canal du Midi at the 17th century: accounting gaps and financial innovations pp. 53-75

Jean-Guy Degos and Christian Prat Dit Hauret

Anatomic assessment of CAMEL in Nigerian banking pp. 76-99

Jonathan Njoku

The impact of audit committee existence and characteristics on auditor auditee negotiation outcomes: an empirical study in the Tunisian context pp. 100-115

Manel Hadriche Sahnoun