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 03, 2025

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

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

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

Yachang Zeng

Volume 60, issue 02, 2025

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

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

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

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

Ruzhou Wang, Chensong Ma and Xuanli Wang

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

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

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

Martien Lubberink and Roger Willett

How Sensitive Are Bank Market Values to Regulatory Adjustments of Capital? pp. 1-45

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 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

Volume 59, issue 03, 2024

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

Dongyi Wang

Competitive Strategies for Small Audit Firms pp. 1-68

Ines Simac and Marleen Willekens

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

Haoran Xu, Yongliang Wu and Min Zhang

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

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

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

Diogenis Baboukardos and Anastasia Kopita

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

Simon Dekeyser

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

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

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

Jingjuan Huang and Bo Zhu

Volume 58, issue 04, 2023

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

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

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

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

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

Book Review — Valuation Using Financial Statements pp. 1-4

Efthimios Demirakos

Postmaterialism and Corporate Tax Avoidance pp. 1-42

Yujia Cui, Jiwei Wang and Kangtao Ye

Volume 57, issue 04, 2022

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

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

Volume 57, issue 03, 2022

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

Dan Li, Zhifeng Yang, Keyuan Zhang and Min Zhang

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

Tao Chen

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

Volume 57, issue 02, 2022

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

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

Anastasios Elemes and Andrei Filip

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

Xiaoxiao Song and Madeline Trimble

On Adoptions of IFRS by Jurisdictions pp. 1-16

Christopher Nobes

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

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

Andreas Charitou

Earnings Management and the Reputation of Nomads Around IPOs: The Experience of the UK Alternative Investment Market pp. 1-39

Mohammad Alhadab

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

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

Shimin Chen, Serene Xu Ni and Jamie Yixing Tong

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

Annalisa Prencipe and Luca Viarengo

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

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