The International Journal of Accounting (TIJA)

2019 - 2026

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 61, issue 03, 2026

Analysts’ Information Environment and Voluntary Turn Away from IFRS pp. 1-53

Andrei Filip, Anne Jeny and Louis Mangeney

Analysts’ Information Environment and Voluntary Turn Away from IFRS: A Discussion pp. 1-13

Andreas Charitou

Discussion of “CSR and Negative Corporate Events: The Moderating Role of Managerial Overconfidence” pp. 1-11

Hye Sun Chang

CSR and Negative Corporate Events: The Moderating Role of Managerial Overconfidence pp. 1-43

Hsuan-Lien Chu, She-Chih Chiu and Albert Tsang

Managerial Short-Termism and Corporate Tax Avoidance pp. 1-44

Spyridon Gkikopoulos, Edward Lee and Konstantinos Stathopoulos

The Impact of Linguistic Distance and Financial Reporting Readability on Foreign Holdings of U.S. Stocks pp. 1-37

Kristian D. Allee, Lisa S. Anderson and Michael J. Crawley

Response to the Discussion of “CSR and Negative Corporate Events: The Moderating Role of Managerial Overconfidence” pp. 1-6

Hsuan-Lien Chu, She-Chih Chiu and Albert Tsang

Volume 61, issue 02, 2026

Response to “Discussion of ‘Can Corporate Governance Information Facilitate Accounting Fraud Detection? Machine Learning Evidence for Chinese Listed Firms’†pp. 1-10

Yan Dong, Steven Xianglong Chen and Minjoo Kim

Worlds of Assurance — Where We Are and Where We Are Headed: A Review of the Literature pp. 1-83

Adeyemi Adebayo and Barry Ackers

Transitioning from a Bank-Based Toward an Equity-Outsider Financing System in Japan: The Impact on Income Smoothing Practice over 45 Years pp. 1-55

Keishi Fujiyama, Sidney J. Gray and Yuya Koga

Family Ownership and the Accrual Anomaly pp. 1-50

Adam Aoun, Leonidas C. Doukakis and Georgios A. Papanastasopoulos

Discussion of “Can Corporate Governance Information Facilitate Accounting Fraud Detection? Machine Learning Evidence for Chinese Listed Firms†pp. 1-9

Davide Rizzotti

Discussion of “Family Ownership and the Accrual Anomaly†pp. 1-8

Lucia Pierini and Gianfranco Siciliano

Can Corporate Governance Information Facilitate Accounting Fraud Detection? Machine Learning Evidence for Chinese Listed Firms pp. 1-44

Yan Dong, Steven Xianglong Chen and Minjoo Kim

Volume 61, issue 01, 2026

Forward-Looking Statements in Annual Reports and Firms’ Financing Constraints: A Machine Learning Approach pp. 1-38

Tingting Liu, Junrui Zhang and Jie Wu

Discussion of “Is Language Diversity in Corporate Tweets the Online Rosetta Stone?†1 pp. 1-13

Minyue Dong

Is Language Diversity in Corporate Tweets the Online Rosetta Stone? pp. 1-57

Asheq Rahman and Lin Ma

Response to “Discussion of ‘Is Language Diversity in Corporate Tweets the Online Rosetta Stone?†’1 pp. 1-8

Asheq Rahman and Lin Ma

Do Women in Powerful Positions Influence Firm Cash Holdings? Evidence from the United Kingdom pp. 1-34

Camilla Ciappei, Andrea Bafundi and Giovanni Liberatore

A Systematic Literature Review on Extended Audit Reporting: State of the Art and Agenda for Future Research pp. 1-52

Sara Al-Asmakh, Ahmed A. Elamer and Olayinka Uadiale

Volume 60, issue 04, 2025

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

Tomasz Orpiszewski, Mark James Thompson and Peter Schwendner

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

Ahmed Saleh, Yasser Eliwa and Ahmed Aboud

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

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

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

Andreas Charitou and Aaron Yoon

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

Andreas Charitou, Irene Karamanou and Andreas Milidonis

Volume 60, issue 03, 2025

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

Mohamed Janahi, Yuval Millo and Georgios Voulgaris

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

Yachang Zeng

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

Martien Lubberink

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

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 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

Volume 60, issue 02, 2025

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

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

Auditor Litigation Risk and Capital Structure Dynamics pp. 1-42

Kwabena Antwi Boasiako, Sylvester Adasi Manu, Anthony Kyiu and Bernard Tawiah

Hedging, Hedge Accounting, and Stock Price Crash Risk: Evidence from China pp. 1-45

Jin Jiang, Xiangyun Lu, Jason Xiao and Rui Ye

Volume 60, issue 01, 2025

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

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

Volume 59, issue 04, 2024

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

Discussion of “How Sensitive Are Bank Market Values to Regulatory Adjustments of Capital?†pp. 1-8

Ines Simac

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

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

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

Yunbiao Ma, Xiaotong Yang, Yuan Zhang and Bing Zhu

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

Dongyi Wang

Volume 59, issue 02, 2024

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

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

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

Simon Dekeyser

Volume 59, issue 01, 2024

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

Yu-Lin Hsu and Ni-Yun Chen

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

Jingjuan Huang and Bo Zhu

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

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

Hsueh-Tien Lu and Hua Christine Xin