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 ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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

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

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

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

Qiaoling Su, Xunchang Zhang and Jianming Ye

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

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

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

William M. Cready

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

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

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

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

Hongtao Shen, Huiying Wu, Wenbin Long and Le Luo

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

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 “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

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

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

Book Review pp. 1-4

Noah P. Barsky

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

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

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

Volume 55, issue 04, 2020

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

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

In-Mu Haw

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

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

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

David Lont, Dinithi Ranasinghe and Helen Roberts

Volume 55, issue 03, 2020

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

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

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

Mara Cameran and Domenico Campa

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

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

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

Aaron Yoon

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

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

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

Book Review pp. 1-6

Olga-Chara Pavlopoulou-Lelaki

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

Andreas Charitou, Irene Karamanou and George Loizides

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

Volume 55, issue 01, 2020

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

Pran Krishansing Boolaky, Vincent Tawiah and Teerooven Soobaroyen

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

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

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

Kris Hardies and Diane Breesch