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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 Downloads
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 Downloads
John X. Jiang, David S. Koo and Isabel Y. Wang
Hedging, Hedge Accounting, and Stock Price Crash Risk: Evidence from China pp. 1-45 Downloads
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 Downloads
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 Downloads
Jianqun Xi and He Xiao
Principle-Based Standards and Analyst Forecasts: Evidence from China pp. 1-48 Downloads
Ruzhou Wang, Chensong Ma and Xuanli Wang
Do PCAOB Inspections Change the Effect of Litigation Risk on Audit Quality? pp. 1-40 Downloads
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 Downloads
Siyi Li, Theodore Sougiannis and Sophia I. Wang
Country-Level Loss Aversion and the Market Response to Earnings News pp. 1-51 Downloads
Michael Neel

Volume 59, issue 04, 2024

Discussion of “How Sensitive Are Bank Market Values to Regulatory Adjustments of Capital?†pp. 1-8 Downloads
Ines Simac
Capital Market Consequences of Information about Individual Auditors pp. 1-49 Downloads
Bin Wu, Yunjing Liu, Min Zhang and Ziyi Zhang
How Sensitive Are Bank Market Values to Regulatory Adjustments of Capital? pp. 1-45 Downloads
Martien Lubberink and Roger Willett
Response to “Discussion of ‘How Sensitive Are Bank Market Values to Regulatory Adjustments of Capital?’†pp. 1-7 Downloads
Martien Lubberink and Roger Willett
Does Local Culture Affect CSR Transparency? The Effect of Corruption Culture on CSR Decoupling pp. 1-51 Downloads
Muhammad Ansar Majeed, Shilei Xie, Tanveer Ahsan and Muhammad Zubair Tauni
Terrorist Attacks, Corporate Social Responsibility, and Firm Value pp. 1-51 Downloads
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 Downloads
Yunbiao Ma, Xiaotong Yang, Yuan Zhang and Bing Zhu
Competitive Strategies for Small Audit Firms pp. 1-68 Downloads
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 Downloads
Dongyi Wang
International Trade Friction and Firm Disclosure Tone: Evidence from China pp. 1-51 Downloads
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 Downloads
Simon Dekeyser
Informal Institutions and Audit Pricing: Cross-Country Evidence of National Culture and Audit Fees pp. 1-56 Downloads
Ammar Gull, Muhammad Atif and Muhammad Usman
Integrated Reporting and the Informativeness of Financial Analysts’ Stock Recommendations pp. 1-58 Downloads
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 Downloads
Paul A. Griffin and Estelle Y. Sun
Balance Sheet Debt Covenants and Seasoned Equity Offerings pp. 1-42 Downloads
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 Downloads
Martin Gäumann and Michael Dobler
Top Management Team Fault Lines and Stock Price Crash Risk: Evidence from China pp. 1-53 Downloads
Jingjuan Huang and Bo Zhu
Mandatory Monthly Sales Disclosure and the Information Content of Earnings pp. 1-43 Downloads
Hsueh-Tien Lu and Hua Christine Xin
The Reconsideration of IFRS Adoption and Audit Fees: Evidence from UK Private Firms pp. 1-39 Downloads
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 Downloads
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 Downloads
Ahmad Alshehabi, Hussein Halabi and Godfred Afrifa
Now is the Time: The Impact of Linguistic Time Reference on Corporate Default Risk pp. 1-41 Downloads
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 Downloads
Samuel Fulgence, Agyenim Boateng, Yan Wang and Frank O. Kwabi
IFRS Adoption Approaches and Accounting Quality pp. 1-36 Downloads
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 Downloads
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 Downloads
Ricardo Lopes Cardoso, Rodrigo Leite and André Carlos Busanelli de Aquino
A Review of the Empirical Literature on Audit Market Concentration pp. 1-34 Downloads
Hany Elbardan, Amr Kotb and Maria Ishaque
Statutory Auditors and Tax Compliance: Evidence from a Quasi-Natural Experiment pp. 1-38 Downloads
Charoula Daskalaki and Nikolaos Karampinis

Volume 58, issue 01, 2023

Carbon Management System Quality and Corporate Financial Performance pp. 1-52 Downloads
Pramila Shrestha, Bobae Choi and Le Luo
Algorithmic Trading and Post-Earnings-Announcement Drift: A Cross-Country Study pp. 1-38 Downloads
Tao Chen
Postmaterialism and Corporate Tax Avoidance pp. 1-42 Downloads
Yujia Cui, Jiwei Wang and Kangtao Ye
Book Review — Valuation Using Financial Statements pp. 1-4 Downloads
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 Downloads
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 Downloads
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 Downloads
Beatriz Cuadrado-Ballesteros, Marco Bisogno and Giovanni Vaia
Competition Effects on Audit Quality and Pricing in a Non-Big 4 Market pp. 1-48 Downloads
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 Downloads
Rong-Ruey Duh, Ferdinand A. Gul and Audrey Wen-Hsin Hsu
Return Measures as a Link Between Financial Statements pp. 1-30 Downloads
Andrew M. Collins
Investor Protection and Post-Disclosure Disagreement: International Evidence pp. 1-28 Downloads
Tao Chen
Do Philanthropic Auditors Provide Higher-Quality Audit Services? Evidence From China pp. 1-37 Downloads
Dan Li, Zhifeng Yang, Keyuan Zhang and Min Zhang

Volume 57, issue 02, 2022

On Adoptions of IFRS by Jurisdictions pp. 1-16 Downloads
Christopher Nobes
The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers pp. 1-37 Downloads
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 Downloads
Andreas Charitou
Financial Reporting Quality and Private Firms’ Access to Trade Credit Capital pp. 1-34 Downloads
Anastasios Elemes and Andrei Filip
Financial and Non-Financial Tools Useful for Exhaustive Corporate Environmental Disclosure and Practices pp. 1-12 Downloads
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 Downloads
Mohammad Alhadab
The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation pp. 1-25 Downloads
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 Downloads
Sonia Cho, Ka Wai Stanley Choi, Shuk Ying Ho and Dixin Wu
Discussion of “Consistency in Management Earnings Guidance Patterns†pp. 1-7 Downloads
Georgia Siougle
Consistency in Management Earnings Guidance Patterns pp. 1-45 Downloads
Michael Minye Tang
Should I Trust You? Bidder’s Earnings Quality as an Indicator of Trustworthiness in Earnout Agreements pp. 1-41 Downloads
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 Downloads
Karim Mhedhbi and Moez Essid
Impact of Recent Chinese Stock Market Liberalization: History and Literature Review pp. 1-48 Downloads
Shimin Chen, Serene Xu Ni and Jamie Yixing Tong
Page updated 2025-05-24