The International Journal of Accounting (TIJA)
2019 - 2025
Current editor(s): A. Rashad Abdel-khalik
From World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().
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Volume 60, issue 02, 2025
- Auditor Litigation Risk and Capital Structure Dynamics pp. 1-42

- Kwabena Antwi Boasiako, Sylvester Adasi Manu, Anthony Kyiu and Bernard Tawiah
- The Road Not Taken: Evaluating the Consequences of the United States’ Nonadoption of IFRS in 2012 pp. 1-40

- John X. Jiang, David S. Koo and Isabel Y. Wang
- Hedging, Hedge Accounting, and Stock Price Crash Risk: Evidence from China pp. 1-45

- Jin Jiang, Xiangyun Lu, Jason Xiao and Rui Ye
- Global Professional Service Networks and their Members: Global Interactions and Cooperation or Lone Wolves for Autonomy? pp. 1-35

- Mohamed Hegazy, Karim Hegazy and Mohamed Basuony
Volume 60, issue 01, 2025
- CEO Early-Life Disaster Experience and Tax Avoidance: Chinese Evidence pp. 1-38

- Jianqun Xi and He Xiao
- Principle-Based Standards and Analyst Forecasts: Evidence from China pp. 1-48

- Ruzhou Wang, Chensong Ma and Xuanli Wang
- Do PCAOB Inspections Change the Effect of Litigation Risk on Audit Quality? pp. 1-40

- Po-Chang Chen, Charles Moul and Andrew Reffett
- Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows pp. 1-51

- Siyi Li, Theodore Sougiannis and Sophia I. Wang
- Country-Level Loss Aversion and the Market Response to Earnings News pp. 1-51

- Michael Neel
Volume 59, issue 04, 2024
- Discussion of “How Sensitive Are Bank Market Values to Regulatory Adjustments of Capital?†pp. 1-8

- Ines Simac
- Capital Market Consequences of Information about Individual Auditors pp. 1-49

- Bin Wu, Yunjing Liu, Min Zhang and Ziyi Zhang
- How Sensitive Are Bank Market Values to Regulatory Adjustments of Capital? pp. 1-45

- Martien Lubberink and Roger Willett
- Response to “Discussion of ‘How Sensitive Are Bank Market Values to Regulatory Adjustments of Capital?’†pp. 1-7

- Martien Lubberink and Roger Willett
- Does Local Culture Affect CSR Transparency? The Effect of Corruption Culture on CSR Decoupling pp. 1-51

- Muhammad Ansar Majeed, Shilei Xie, Tanveer Ahsan and Muhammad Zubair Tauni
- Terrorist Attacks, Corporate Social Responsibility, and Firm Value pp. 1-51

- Trung K. Do, Henry Hongren Huang and Albert Tsang
Volume 59, issue 03, 2024
- Product Market Competition and Stock Price Crash Risk: Evidence from China pp. 1-37

- Yunbiao Ma, Xiaotong Yang, Yuan Zhang and Bing Zhu
- Competitive Strategies for Small Audit Firms pp. 1-68

- Ines Simac and Marleen Willekens
- The Role of Fair Value Accounting in Debt Structure Decisions: Evidence from Priority Structure and Financial Flexibility pp. 1-33

- Dongyi Wang
- International Trade Friction and Firm Disclosure Tone: Evidence from China pp. 1-51

- Haoran Xu, Yongliang Wu and Min Zhang
Volume 59, issue 02, 2024
- Discussion of “Climate-Related Financial Risk: Insights from a Semisystematic Review of the Literature and Implications for Financial Reporting†pp. 1-8

- Simon Dekeyser
- Informal Institutions and Audit Pricing: Cross-Country Evidence of National Culture and Audit Fees pp. 1-56

- Ammar Gull, Muhammad Atif and Muhammad Usman
- Integrated Reporting and the Informativeness of Financial Analysts’ Stock Recommendations pp. 1-58

- Diogenis Baboukardos and Anastasia Kopita
- Climate-Related Financial Risk: Insights from a Semisystematic Review of the Literature and Implications for Financial Reporting pp. 1-60

- Paul A. Griffin and Estelle Y. Sun
- Balance Sheet Debt Covenants and Seasoned Equity Offerings pp. 1-42

- Kamran T. Malikov
Volume 59, issue 01, 2024
- Choice of Participation Method in Setting International Accounting Standards: Evidence from EFRAG as an Intermediary for Indirect Participation pp. 1-55

- Martin Gäumann and Michael Dobler
- Top Management Team Fault Lines and Stock Price Crash Risk: Evidence from China pp. 1-53

- Jingjuan Huang and Bo Zhu
- Mandatory Monthly Sales Disclosure and the Information Content of Earnings pp. 1-43

- Hsueh-Tien Lu and Hua Christine Xin
- The Reconsideration of IFRS Adoption and Audit Fees: Evidence from UK Private Firms pp. 1-39

- Yu-Lin Hsu and Ni-Yun Chen
Volume 58, issue 04, 2023
- A Chronological Study of the Evolution of the Turkish Accounting Profession from the Ottoman Period to the Present pp. 1-31

- Sudi Apak, Mikail Erol, Masum Türker and Hanifi AyboÄŸa M.â
- The Effect of Time Orientation in Languages on the Recognition of Goodwill Impairment Losses pp. 1-47

- Ahmad Alshehabi, Hussein Halabi and Godfred Afrifa
- Now is the Time: The Impact of Linguistic Time Reference on Corporate Default Risk pp. 1-41

- Kung-Cheng Ho, Yiling Chen, Dezhu Ye and Cheng Yan
Volume 58, issue 03, 2023
- Board Effect and the Moderating Role of CEOs/CFOs on Corporate Governance Disclosure: Evidence from East Africa pp. 1-50

- Samuel Fulgence, Agyenim Boateng, Yan Wang and Frank O. Kwabi
- IFRS Adoption Approaches and Accounting Quality pp. 1-36

- Joseph Akadeagre Agana, Solomon George Zori and Anna Alon
- Tax-Related Incentives and Expense Allocation in Non-Profit Organizations: Evidence from Japan pp. 1-34

- Makoto Kuroki and Hiroki Natsuyoshi
Volume 58, issue 02, 2023
- Probable at First Glance, but Unlikely After Closer Look: The Role of Cognitive Reflection Ability on the Assessment of Probabilistic Expressions pp. 1-31

- Ricardo Lopes Cardoso, Rodrigo Leite and André Carlos Busanelli de Aquino
- A Review of the Empirical Literature on Audit Market Concentration pp. 1-34

- Hany Elbardan, Amr Kotb and Maria Ishaque
- Statutory Auditors and Tax Compliance: Evidence from a Quasi-Natural Experiment pp. 1-38

- Charoula Daskalaki and Nikolaos Karampinis
Volume 58, issue 01, 2023
- Carbon Management System Quality and Corporate Financial Performance pp. 1-52

- Pramila Shrestha, Bobae Choi and Le Luo
- Algorithmic Trading and Post-Earnings-Announcement Drift: A Cross-Country Study pp. 1-38

- Tao Chen
- Postmaterialism and Corporate Tax Avoidance pp. 1-42

- Yujia Cui, Jiwei Wang and Kangtao Ye
- Book Review — Valuation Using Financial Statements pp. 1-4

- Efthimios Demirakos
Volume 57, issue 04, 2022
- Auditor Legal Liability and Stock Price Crash Risk: Evidence from Organizational Transformation of Chinese Audit Firms pp. 1-37

- Jian Chu and Chia-Hsiang Weng
- Disclosure of Related Party Transactions Under IFRS: Does Cross-Listing Reduce the Legal Origin Disclosure Gap? pp. 1-45

- Edilene Santana Santos, Rafael F. Schiozer and Vera Maria Rodrigues Ponte
- Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach pp. 1-31

- Beatriz Cuadrado-Ballesteros, Marco Bisogno and Giovanni Vaia
- Competition Effects on Audit Quality and Pricing in a Non-Big 4 Market pp. 1-48

- Masoud Azizkhani, Heibatollah Sami, Kourosh Amirkhani and Gary S. Monroe
Volume 57, issue 03, 2022
- Auditors’ Religious Beliefs and Audit Quality: Some Evidence from Taiwan pp. 1-48

- Rong-Ruey Duh, Ferdinand A. Gul and Audrey Wen-Hsin Hsu
- Return Measures as a Link Between Financial Statements pp. 1-30

- Andrew M. Collins
- Investor Protection and Post-Disclosure Disagreement: International Evidence pp. 1-28

- Tao Chen
- Do Philanthropic Auditors Provide Higher-Quality Audit Services? Evidence From China pp. 1-37

- Dan Li, Zhifeng Yang, Keyuan Zhang and Min Zhang
Volume 57, issue 02, 2022
- On Adoptions of IFRS by Jurisdictions pp. 1-16

- Christopher Nobes
- The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers pp. 1-37

- Xiaoxiao Song and Madeline Trimble
- Discussion of “The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation†pp. 1-15

- Andreas Charitou
- Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital pp. 1-34

- Anastasios Elemes and Andrei Filip
- Financial and Non-Financial Tools Useful for Exhaustive Corporate Environmental Disclosure and Practices pp. 1-12

- Elena M. Barbu, Liliana Ionescu-Feleagă and Yann Ferrat
- Earnings Management and the Reputation of Nomads Around IPOs: The Experience of the UK Alternative Investment Market pp. 1-39

- Mohammad Alhadab
- The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation pp. 1-25

- Elena M. Barbu, Liliana Ionescu-Feleagă and Yann Ferrat
Volume 57, issue 01, 2022
- How Does Corporate Social Responsibility Moderate the Adverse Effects of Product Failure in Social Media? pp. 1-53

- Sonia Cho, Ka Wai Stanley Choi, Shuk Ying Ho and Dixin Wu
- Discussion of “Consistency in Management Earnings Guidance Patterns†pp. 1-7

- Georgia Siougle
- Consistency in Management Earnings Guidance Patterns pp. 1-45

- Michael Minye Tang
- Should I Trust You? Bidder’s Earnings Quality as an Indicator of Trustworthiness in Earnout Agreements pp. 1-41

- Annalisa Prencipe and Luca Viarengo
- National Cultural Dimensions and Adoption of the International Financial Reporting Standard (IFRS) for Small and Medium-Sized Entities (SMEs) pp. 1-39

- Karim Mhedhbi and Moez Essid
- Impact of Recent Chinese Stock Market Liberalization: History and Literature Review pp. 1-48

- Shimin Chen, Serene Xu Ni and Jamie Yixing Tong