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 57, issue 04, 2022

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

Public-Sector Accounting Reforms and Governmental Efficiency: A Two-Stage Approach pp. 1-31

Beatriz Cuadrado-Ballesteros, Marco Bisogno and Giovanni Vaia

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

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

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

Return Measures as a Link Between Financial Statements pp. 1-30

Andrew M. Collins

Auditors’ Religious Beliefs and Audit Quality: Some Evidence from Taiwan pp. 1-48

Rong-Ruey Duh, Ferdinand A. Gul and Audrey Wen-Hsin Hsu

Volume 57, issue 02, 2022

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

Mohammad Alhadab

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

Andreas Charitou

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

Xiaoxiao Song and Madeline Trimble

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

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

On Adoptions of IFRS by Jurisdictions pp. 1-16

Christopher Nobes

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

Anastasios Elemes and Andrei Filip

Volume 57, issue 01, 2022

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

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

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

Shimin Chen, Serene Xu Ni and Jamie Yixing Tong

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

Volume 56, issue 04, 2021

The Dark Side of Mandatory IFRS Adoption: Does IFRS Adoption Deteriorate Accrual Reliability? pp. 1-49

Jeong-Bon Kim, Yiye Liu, Haina Shi and Xindong Kevin Zhu

Power Distance, Political Uncertainty, and Stock Price Crash Risk: International Evidence pp. 1-35

Qiaoling Su, Xunchang Zhang and Jianming Ye

Role of Country-Level Characteristics in Segment Reporting: EU Evidence pp. 1-34

Ahmed Aboud and Akrum Helfaya

Related-Party Transactions and Stock Price Crash Risk: Evidence from China pp. 1-47

Ahsan Habib, Haiyan Jiang and Donghua Zhou

Discussion of “Related-Party Transactions and Stock Price Crash Risk: Evidence from China†by Ahsan Habib, Haiyan Jiang, and Donghua Zhou pp. 1-6

Seraina Anagnostopoulou

Substance and Form Adoption of International Financial Reporting Standards and Financial Statement Comparability: Evidence from South Africa pp. 1-40

Christelle Smith, Elmar R. Venter and Madeleine Stiglingh

Volume 56, issue 03, 2021

TIJA Forum on Replication: An Overview pp. 1-14

Suresh Radhakrishnan

Consequences of Outlier Returns for Event Studies: A Methodological Investigation and Treatment pp. 1-23

Panayiotis Theodossiou and Alexandra Theodossiou

The Relation Between Earnings Quality and Cost of Equity and the Role of Ownership Concentration: Evidence from Italy pp. 1-20

Claudia Frisenna, Daniele Greco and Davide Rizzotti

The Impact of Outliers on Regression Coefficients: A Sensitivity Analysis pp. 1-20

Dongyi Wang

Language in Economics and Accounting Research: The Role of Linguistic History pp. 1-25

Giorgio Gotti, Seán G. Roberts, Marco Fasan and Cole B. J. Robertson

Replication of Quasi-Experimental Population Studies: Motivation and Guidance pp. 1-30

William M. Cready

Volume 56, issue 02, 2021

How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence from Cross-Country Analysis pp. 1-45

Paul K. Chaney, Suman Lodh and Monomita Nandy

Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics” pp. 1-8

David Hay

A Reply to David Hay’s Discussion pp. 1-8

Saverio Bozzolan and Antti Miihkinen

Board Composition and Voluntary Risk Disclosure During Uncertainty pp. 1-46

Ismail Adelopo, Kemi C. Yekini, Robert Maina and Yan Wang

The Quality of Mandatory Non-Financial (Risk) Disclosures: The Moderating Role of Audit Firm and Partner Characteristics pp. 1-55

Saverio Bozzolan and Antti Miihkinen

Discussion of “How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence From Cross-Country Analysis” pp. 1-12

Suresh Radhakrishnan and Surya Janakiraman

After the Stock Options Boom: Changes in Equity-Based Pay Following the Mandatory Adoption of IFRS 2 pp. 1-49

Robert M. Gillenkirch, Olaf Korn and Alexander Merz

Environmental Performance of Firms and Access to Bank Loans pp. 1-37

Hongtao Shen, Huiying Wu, Wenbin Long and Le Luo

A Reply to the Discussion of “How Does Culture Impinge Upon Managers’ Demeanor of Earnings Management? Evidence From Cross-Country Analysis” pp. 1-2

Paul K. Chaney, Suman Lodh and Monomita Nandy

Volume 56, issue 01, 2021

Firm Informativeness, Information Environment, and Accounting Quality in Emerging Countries pp. 1-50

Orleans Silva Martins and Lucas Ayres Barreira de Campos Barros

Bridging Accounting and Corporate Governance: New Avenues of Research pp. 1-21

Ruth V. Aguilera, Kurt Desender and Mónica López-Puertas Lamy

The Role of Information Environment in Affecting Accounting Quality: Thoughts on a Cross-Country and Cross-Level Study pp. 1-20

Minyue Dong

Book Review pp. 1-4

Noah P. Barsky

Corporate Governance Determinants of Financial Restatements: A Meta-Analysis pp. 1-71

Ahsan Habib, Md. Borhan Uddin Bhuiyan and Julia Wu

Corporate Governance and Transparency in Japan pp. 1-40

Hiroyuki Aman, Wendy Beekes and Philip Brown

Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research pp. 1-73

Mohammed A. Alhossini, Collins Ntim and Alaa Mansour Zalata

Volume 55, issue 04, 2020

The Effects of Fair Value on the Matching of Revenues and Expenses: The Case of Asset Revaluations pp. 1-24

Fábio Moraes da Costa, Carol Liu, Gina Cavalier Rosa and Samuel L. Tiras

Non-GAAP Disclosures and CEO Pay Levels pp. 1-48

David Lont, Dinithi Ranasinghe and Helen Roberts

The Effect of Generalized Trust on Cost Stickiness: Cross-Country Evidence pp. 1-37

Sven Hartlieb, Thomas R. Loy and Brigitte Eierle

Caste Primacy of Auditor Choice and Independence pp. 1-32

Ajit Dayanandan, Han Donker, John Nofsinger and Rashmi Prasad

Discussion of “Caste Primacy of Auditor Choice and Independence” pp. 1-7

In-Mu Haw

How Does Tax Aggressiveness Affect Shareholder Wealth? An Examination Using a Regulatory Transition pp. 1-47

Shawn Xu, Wan-Shin (Cindy) Mo and Jacob Peng

Volume 55, issue 03, 2020

Voluntary IFRS Adoption by Unlisted European Firms: Impact on Earnings Quality and Cost of Debt pp. 1-36

Mara Cameran and Domenico Campa

What Turns the Taxman on? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies pp. 1-52

Hannu Ojala, Juha Kinnunen, Lasse Niemi, Pontus Troberg and Jill Collis

A Reply to the Discussion of “What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies” pp. 1-4

H. Ojala, Jyri Kinnunen, L. Niemi, P. Troberg and J. Collis

To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Decisions pp. 1-47

Max Göttsche, Stephan Küster and Tobias Steindl

Discussion of “What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies” pp. 1-7

Suresh Radhakrishnan and Surya Janakiraman

The Effect of Environmental, Social, and Governance Performance Factors on Firms’ Cost of Debt: International Evidence pp. 1-30

Muhammad Nurul Houqe, Kamran Ahmed and Grant Richardson

Discussion of “Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters” pp. 1-5

Aaron Yoon

Volume 55, issue 02, 2020

Target Firm Earnings Management, Acquisition Premium, and Shareholder Gains pp. 1-48

Javeria Farooqi, Surendranath R. Jory and Thanh N. Ngo

Intention to Acquire and M&As: Evidence from European IPOs pp. 1-41

Andreas Charitou, Irene Karamanou and George Loizides

Implications of Changes in GAAP for Business Combinations (and Goodwill) on Accounting and Finance Research pp. 1-49

Paul K. Chaney, Rita Nevada Gunn and Debra Coleman Jeter

The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3 pp. 1-39

Abongeh A. Tunyi, Dimu Ehalaiye, Ernest Gyapong and Collins Ntim

Book Review pp. 1-6

Olga-Chara Pavlopoulou-Lelaki

Volume 55, issue 01, 2020

The Relationship Between Gender Diversity and Employee Representation at the Board Level and Non-Financial Performance: A Cross-Country Study pp. 1-46

Kerstin Lopatta, Katarina Böttcher, Sumit K. Lodhia and Sebastian A. Tideman

Gender Differences in Executive Compensation on British Corporate Boards: the Role of Conditional Conservatism pp. 1-48

Habiba Al-Shaer and Mostafa Harakeh

Data Analytics for Accounting International pp. 1-5

Christof Beuselinck

Why Do African Countries Adopt IFRS? An Institutional Perspective pp. 1-40

Pran Krishansing Boolaky, Vincent Tawiah and Teerooven Soobaroyen

Getting Women on Board: Some Reflections on Research on Board Gender Diversity pp. 1-9

Kris Hardies and Diane Breesch

Accounting Regulations and IFRS Adoption in Francophone North African Countries: The Experience of Algeria, Morocco, and Tunisia pp. 1-36

Hichem Khlif, Kamran Ahmed and Manzurul Alam