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 55, issue 04, 2020

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

Sven Hartlieb, Thomas R. Loy and Brigitte Eierle

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

David Lont, Dinithi Ranasinghe and Helen Roberts

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

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

Ajit Dayanandan, Han Donker, John Nofsinger and Rashmi Prasad

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

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

In-Mu Haw

Volume 55, issue 03, 2020

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

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

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

Mara Cameran and Domenico Campa

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

Aaron Yoon

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 “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

Volume 55, issue 02, 2020

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

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

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

Volume 55, issue 01, 2020

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

Habiba Al-Shaer and Mostafa Harakeh

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

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

Pran Krishansing Boolaky, Vincent Tawiah and Teerooven Soobaroyen

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

Data Analytics for Accounting International pp. 1-5

Christof Beuselinck

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

Kris Hardies and Diane Breesch

Volume 54, issue 04, 2019

Managerial Miscalibration and Its Effects on the Auditability of Accounting Estimates: Evidence from Pension Accounting pp. 1-26

Ulrich Menzefricke and Wally Smieliauskas

Do Risk Disclosures Relating to the Use of Financial Instruments Matter? Evidence from the Australian Metals and Mining Sector pp. 1-36

Kevin Huu Phat Thai and Jacqueline Birt

Mandatory Corporate Governance Rules and Auditor Behavior: The Case of Greece pp. 1-43

Konstantina Michalopoulou

Do Family Firms Choose Conservative Accounting Practices? pp. 1-44

Mehul Raithatha and Tara Shankar Shaw

Volume 54, issue 03, 2019

Book Review: "Banking Governance, Performance and Risk-Taking (Conventional Banks versus Islamic Banks)" pp. 1-6

Marwa Elnahass

Auditor-Provided Tax Services and Accounting for Tax Uncertainty pp. 1-52

Christoph Watrin, Stephan Burggraef and Falko Weiss

Negative Tone in Lobbying the International Accounting Standards Board pp. 1-39

Karin Shields, Iain Clacher and Qi Zhang

Cost Stickiness in the New Zealand Charity Sector pp. 1-51

Ahsan Habib and Hedy Jiaying Huang

Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters pp. 1-56

Pierangelo Rosati, Fabian Gogolin and Theo Lynn

Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia pp. 1-35

Fuad Rakhman and Singgih Wijayana

Volume 54, issue 02, 2019

Information Content of Earnings Announcements Around IFRS Adoption and a Simultaneous Change in Press Release Disclosure in Italy pp. 1-36

Pureum Kim, Pier Luigi Marchini and Gianfranco Siciliano

The Development of Accounting and Financial Reporting Practices in Sri Lanka: An Exploratory Investigation pp. 1-36

Jayasinghe Hewa Dulige, Nadana Abayadeera, Muhammad Jahangir Ali and Paul Mather

Corporate Financial Disclosure Measurement in the Empirical Accounting Literature: A Review Article pp. 1-54

Omaima A. G. Hassan and Claire Marston

Accounting Research on Private Firms: State of the Art and Future Directions pp. 1-75

Sasson Bar-Yosef, Carlo D’Augusta and Annalisa Prencipe

Book Review: "Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability (Foundations and Trends in Accounting)" pp. 1-4

Edward Lee

Volume 54, issue 01, 2019

Earnings Management in Response to Corporate Tax Rate Reduction Under an Imputation Tax System pp. 1-34

Nan-Ting Kuo and Cheng Few Lee

Earnings Management in Response to Corporate Tax Rate Reduction Under an Imputation Tax System pp. 1-34

Nan-Ting Kuo and Cheng Few Lee

Book Review: “The Routledge Companion to Behavioural Accounting” pp. 1-4

Ana Simpson

Book Review: “The Routledge Companion to Behavioural Accounting” pp. 1-4

Ana Simpson

Does Mandatory Adoption of IFRS Enhance Earnings Quality? Evidence From Closer to Home pp. 1-42

Gopal V. Krishnan and Jing Zhang

The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs pp. 1-42

Hassan Yazdifar, Davood Askarany, Danture Wickramasinghe, Ahmad Nasseri and Ashraful Alam

The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs pp. 1-42

Hassan Yazdifar, Davood Askarany, Danture Wickramasinghe, Ahmad Nasseri and Ashraful Alam

Aggregate Accounting Data and the Prediction of Credit Risk pp. 1-30

Dimitrios Kousenidis, Anestis C. Ladas and Christos I. Negkakis

Aggregate Accounting Data and the Prediction of Credit Risk pp. 1-30

Dimitrios Kousenidis, Anestis C. Ladas and Christos I. Negkakis