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

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

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

Andreas Charitou, Irene Karamanou and Andreas Milidonis

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

Ahmed Saleh, Yasser Eliwa and Ahmed Aboud

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

Andreas Charitou and Aaron Yoon

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

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

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

Yachang Zeng

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

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

Martien Lubberink

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

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

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

Jin Jiang, Xiangyun Lu, Jason Xiao and Rui Ye

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

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

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

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

Jianqun Xi and He Xiao

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

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 Do, Henry Hongren Huang and Albert Tsang

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

Martien Lubberink and Roger Willett

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

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

Competitive Strategies for Small Audit Firms pp. 1-68

Ines Simac and Marleen Willekens

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

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

Diogenis Baboukardos and Anastasia Kopita

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

Kamran T. Malikov

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

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

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

Yu-Lin Hsu and Ni-Yun Chen

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

Hsueh-Tien Lu and Hua Christine Xin

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

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

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

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

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

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

Algorithmic Trading and Post-Earnings-Announcement Drift: A Cross-Country Study pp. 1-38

Tao Chen

Carbon Management System Quality and Corporate Financial Performance pp. 1-52

Pramila Shrestha, Bobae Choi and Le Luo