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 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

The Effect of Time Orientation in Languages on the Recognition of Goodwill Impairment Losses pp. 1-47

Ahmad Alshehabi, Hussein Halabi and Godfred Afrifa

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

IFRS Adoption Approaches and Accounting Quality pp. 1-36

Joseph Akadeagre Agana, Solomon George Zori and Anna Alon

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

Volume 58, issue 02, 2023

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

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

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

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

Volume 57, issue 04, 2022

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

Beatriz Cuadrado-Ballesteros, Marco Bisogno and Giovanni Vaia

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

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

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

Volume 57, issue 03, 2022

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

Tao Chen

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

Dan Li, Zhifeng Yang, Keyuan Zhang and Min Zhang

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

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

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

Xiaoxiao Song and Madeline Trimble

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

Mohammad Alhadab

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

Anastasios Elemes and Andrei Filip

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

On Adoptions of IFRS by Jurisdictions pp. 1-16

Christopher Nobes

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

Andreas Charitou

Volume 57, issue 01, 2022

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

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

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

Volume 56, issue 04, 2021

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

Ahsan Habib, Haiyan Jiang and Donghua Zhou

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

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

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

Volume 56, issue 03, 2021

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

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

Panayiotis Theodossiou and Alexandra Theodossiou

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

Suresh Radhakrishnan

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

William M. Cready

Volume 56, issue 02, 2021

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

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

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

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

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

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

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

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

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

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

Ahsan Habib, Md. Borhan Uddin Bhuiyan and Julia Wu

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

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

Minyue Dong

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

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

Corporate Governance and Transparency in Japan pp. 1-40

Hiroyuki Aman, Wendy Beekes and Philip Brown