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 04, 2025

Data Breach Disclosure Laws and Social Responsibility Initiatives pp. 1-41

Yanlei Zhang

Differential Impact of Philanthropic Versus Dual-Purpose Corporate Social Responsibility Initiatives pp. 1-41

Joon Seok Moon

Accounting and Corporate Sustainability: Evolution, Evidence, and Future Directions pp. 1-11

Andreas Charitou and Aaron Yoon

Does Mandating CSR Reporting in the EU Generate Horizontal Spillovers? pp. 1-43

Ahmed Saleh, Yasser Eliwa and Ahmed Aboud

In Memoriam: Professor Nikos Vafeas (1966–2024) pp. 1-2

Andreas Charitou, Irene Karamanou and Andreas Milidonis

Shocks to CEO Political Alignment and Corporate Social Responsibility: Evidence from the 2008 and 2016 Presidential Elections pp. 1-48

Yi Gong, Mark Wilson and Lijuan Zhang

The Stock and Option Market Response to Negative ESG News pp. 1-35

Tomasz Orpiszewski, Mark James Thompson and Peter Schwendner

Volume 60, issue 03, 2025

Discussion of “Does the Cost of Borrowing Increase for Firms That are Socially and Environmentally Irresponsible?†pp. 1-11

Yachang Zeng

Does Tax Enforcement Have a Spillover Effect on Qualitative Disclosure? Evidence From Tone Management in the MD&A pp. 1-39

Nan-Ting Kuo, Ya-Guang Du and Cheng-Few Lee

Bank Accounting, Bank Regulation, and Capital Requirements: A Review pp. 1-67

Martien Lubberink

Ethnic Diversity and Monitoring Effectiveness of the Board: Evidence from Banks pp. 1-48

Mohamed Janahi, Yuval Millo and Georgios Voulgaris

Response to the Discussion of “Does the Cost of Borrowing Increase for Firms that are Socially and Environmentally Irresponsible?†pp. 1-5

Ahmed Hassan Ahmed, Yasser Eliwa, Yasean A. Tahat, Bruce Burton and Sudharshan Paramati

Does the Cost of Borrowing Increase for Firms that are Socially and Environmentally Irresponsible? pp. 1-57

Ahmed Hassan Ahmed, Yasser Eliwa, Yasean A. Tahat, Bruce M. Burton and Sudharshan Reddy Paramati

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

Do PCAOB Inspections Change the Effect of Litigation Risk on Audit Quality? pp. 1-40

Po-Chang Chen, Charles Moul and Andrew Reffett

Principle-Based Standards and Analyst Forecasts: Evidence from China pp. 1-48

Ruzhou Wang, Chensong Ma and Xuanli Wang

CEO Early-Life Disaster Experience and Tax Avoidance: Chinese Evidence pp. 1-38

Jianqun Xi and He Xiao

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

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 Do, Henry Hongren Huang and Albert Tsang

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

Volume 59, issue 03, 2024

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

Haoran Xu, Yongliang Wu and Min Zhang

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

Product Market Competition and Stock Price Crash Risk: Evidence from China pp. 1-37

Yunbiao Ma, Xiaotong Yang, Yuan Zhang and Bing Zhu

Volume 59, issue 02, 2024

Balance Sheet Debt Covenants and Seasoned Equity Offerings pp. 1-42

Kamran T. Malikov

Discussion of “Climate-Related Financial Risk: Insights from a Semisystematic Review of the Literature and Implications for Financial Reporting†pp. 1-8

Simon Dekeyser

Integrated Reporting and the Informativeness of Financial Analysts’ Stock Recommendations pp. 1-58

Diogenis Baboukardos and Anastasia Kopita

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

Ammar Gull, Muhammad Atif and Muhammad Usman

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

Volume 59, issue 01, 2024

Mandatory Monthly Sales Disclosure and the Information Content of Earnings pp. 1-43

Hsueh-Tien Lu and Hua Christine Xin

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

Jingjuan Huang and Bo Zhu

The Reconsideration of IFRS Adoption and Audit Fees: Evidence from UK Private Firms pp. 1-39

Yu-Lin Hsu and Ni-Yun Chen

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

Volume 58, issue 04, 2023

The Effect of Time Orientation in Languages on the Recognition of Goodwill Impairment Losses pp. 1-47

Ahmad Alshehabi, Hussein Halabi and Godfred Afrifa

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

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

Tax-Related Incentives and Expense Allocation in Non-Profit Organizations: Evidence from Japan pp. 1-34

Makoto Kuroki and Hiroki Natsuyoshi

IFRS Adoption Approaches and Accounting Quality pp. 1-36

Joseph Akadeagre Agana, Solomon George Zori and Anna Alon

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

Volume 58, issue 02, 2023

Statutory Auditors and Tax Compliance: Evidence from a Quasi-Natural Experiment pp. 1-38

Charoula Daskalaki and Nikolaos Karampinis

A Review of the Empirical Literature on Audit Market Concentration pp. 1-34

Hany Elbardan, Amr Kotb and Maria Ishaque

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

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