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 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

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

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

In-Mu Haw

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

Volume 55, issue 03, 2020

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

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

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

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

Aaron Yoon

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

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

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

Mara Cameran and Domenico Campa

Volume 55, issue 02, 2020

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

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

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

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

Kris Hardies and Diane Breesch

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

Volume 54, issue 04, 2019

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

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

Mehul Raithatha and Tara Shankar Shaw

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

Konstantina Michalopoulou

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

Ulrich Menzefricke and Wally Smieliauskas

Volume 54, issue 03, 2019

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

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

Christoph Watrin, Stephan Burggraef and Falko Weiss

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

Marwa Elnahass

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

Ahsan Habib and Hedy Jiaying Huang

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

Karin Shields, Iain Clacher and Qi Zhang

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

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

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

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

Omaima A. G. Hassan and Claire Marston

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

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

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

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