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Content
June 2020, Volume 18, Issue 3
- 639-659 Financial-tax reporting conformity, tax avoidance and corporate social responsibility
by Abdullah Alsaadi
February 2020, Volume 18, Issue 2
- 277-299 Audit certification, earnings management and risk governance: a moderated-mediation analysis
by Imen Fakhfakh & Anis Jarboui - 301-324 Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC
by Ayman E. Haddad & Fatima Baalbaki Shibly & Ruwaidah Haddad - 325-342 IFRS adoption, corporate governance and management earnings forecasts
by Khawla Hlel & Ines Kahloul & Houssam Bouzgarrou
April 2020, Volume 18, Issue 2
- 343-361 Chief executive officer retirement and auditor’s risk assessment
by Salau Olarinoye Abdulmalik & Noor Afza Amran & Ayoib Che-Ahmad
January 2020, Volume 18, Issue 2
- 251-275 Asset-based recognition criteria: a comprehensive view
by Nevine El-Tawy
May 2020, Volume 18, Issue 2
- 225-249 The impact of changes in cash flow statement items on audit fees: evidence from Iran
by Mahdi Salehi & Masoumeh BehrouziYekta & Hossein Rezaei Ranjbar - 363-387 Internal control and real earnings management in the French context
by Sonda Wali & Sana Mardessi Masmoudi - 389-422 Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership
by Collins Sankay Oboh & Solabomi Omobola Ajibolade & Olatunde Julius Otusanya
January 2020, Volume 18, Issue 1
- 1-18 The determinants of AAOIFI governance disclosure in Islamic banks
by Tawida Elgattani & Khaled Hussainey - 19-50 Matching of expenses in financial reporting: a matching function approach
by Erkki Kalervo Laitinen - 51-75 Challenges in auditing fair value measurement and accounting estimates
by Babajide Oyewo & Ebuka Emebinah & Romeo Savage - 77-110 CEO characteristics and earnings management: empirical evidence from France
by Dhouha Bouaziz & Bassem Salhi & Anis Jarboui - 131-145 Disclosure readability of firms investigated for books-and-records infractions
by Christopher Demaline - 147-168 Cross-country determinants of IFRS for SMEs adoption
by Salma Damak-Ayadi & Nesrine Sassi & Moujib Bahri - 169-197 Sticky cost behavior and its implication on accounting conservatism: a cross-country study
by Yosra Makni Fourati & Rania Chakroun Ghorbel & Anis Jarboui - 199-222 The relationship between audit components and audit expectation gap in listed companies on the Tehran stock exchange
by Mahdi Salehi & Fariba Jahanbin & Mohammad Sadegh Adibian
December 2019, Volume 18, Issue 1
- 111-130 R&D disclosures and earnings management
by Nadia Lakhal & But Dedaj
December 2019, Volume 17, Issue 4
- 589-603 Have accounting measures lost their usefulness after the 2008 global financial crisis?
by Hesham I. Almujamed & Mishari M. Alfraih - 604-634 Quantitative impacts of mandatory integrated reporting
by Elaine Conway - 635-649 The state of IFRS in Africa
by Vincent Tawiah - 650-670 Earnings management and corporate investment efficiency: does the board of directors matter?
by Bilel Bzeouich & Faten Lakhal & Neila Dammak - 671-694 Sustainability reporting and integrated reporting perspectives of Thai-listed companies
by Neungruthai Petcharat & Mahbub Zaman
September 2019, Volume 17, Issue 3
- 365-382 Implementation of the AAOIFI index on CSR disclosure in Indonesian Islamic banks
by Peni Nugraheni & Erlinda Nur Khasanah - 383-410 Firm characteristics and compliance with IAS/IFRS
by Ali Alnaas & Afzalur Rashid - 411-431 Profit or loss? On the determinants of net income of United States college football programs
by Peter Omondi-Ochieng - 432-448 Value relevance of R&D reporting in India: significance of intangible intensity
by Pooja Kumari & Chandra Sekhar Mishra - 449-467 The effect of outside blockholders on earnings management around seasoned equity offerings in French listed companies on the SBF120
by Abir Jerbi Maatougui & Khamoussi Halioui - 468-497 Resistive factors of delaying IFRS adoption in Saudi Arabia listed firms
by Amal Yamani & Adel Almasarwah - 498-518 An examination of the impact of compliance with internal audit standards on financial reporting quality
by Abdulaziz Alzeban - 519-536 The value relevance of accounting information in the MENA region
by Doaa El-Diftar & Tarek Elkalla - 537-553 Impact of IAS 39 reclassification on income smoothing by European banks
by Peterson K. Ozili - 554-570 Has traditional accounting information lost its relevance?
by Kingsley Opoku Appiah & Owusu Acheampong - 571-588 The impact of related party transactions on firm value
by Ahmed A. Diab & Ahmed Aboud & Arafat Hamdy
June 2019, Volume 17, Issue 2
- 170-200 The effect of board and audit committee effectiveness on internal control disclosure under different regulatory environments in South Asia
by Khurram Ashfaq & Zhang Rui - 201-221 The impact of financial crisis on audit quality and audit fee stickiness: evidence from Iran
by Mahdi Salehi & Farzaneh Komeili & Ali Daemi Gah - 222-248 Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management?
by Mohammed Amidu & Haruna Issahaku - 249-270 Approaching public sector transparency through an integrated reporting benchmark
by Cristina Silvia Nistor & Cristina Alexandrina Stefanescu & Tudor Oprisor & Andrei Razvan Crisan - 271-291 Effect of eliminating mandatory reconciliation requirements for foreign issuers in the U.S
by Gaurav Kumar & Jagjit S. Saini - 292-319 Board composition and corporate reporting on internet: Indian evidence
by Akasha Sandhu & Balwinder Singh - 320-342 An empirical investigation of determinants of sustainability report assurance in France
by Yosra Mnif Sellami & Nada Dammak Ben Hlima & Anis Jarboui - 343-362 The relationship between the extent of online financial disclosure and profitability of Islamic banks
by Abdalmuttaleb M.A Musleh Al-Sartawi & Sameh M. Reda Reyad
March 2019, Volume 17, Issue 1
- 2-23 The adoption of integrated reporting: a developing country perspective
by Juma Bananuka & Zainabu Tumwebaze & Laura Orobia - 24-41 Strategic investment acquisitions performance in UK firms: the impact of managerial overconfidence
by Nour Adel & Fadi Alkaraan - 42-59 Principal–principal agency conflict and information quality in China
by Raheel Safdar & Naveed Iqbal Chaudhry & Sultan Sikandar Mirza & Yan Yu - 60-79 Earnings relevance changes post the Egyptian revolution crisis
by Sara Abdallah - 80-103 How Facebook influences non-professional investors’ affective reactions and judgments
by Maia Farkas & Walied Keshk - 104-132 Corporate ownership concentration and financial reporting quality
by Neal Arthur & Huifa Chen & Qingliang Tang - 133-168 The influence of Egyptian context on the trade-off between earnings management approaches
by Nargis Kaisar Boles Makhaiel
December 2018, Volume 16, Issue 4
- 490-521 An institutional theory perspective on non-financial reporting
by Lina Dagilienė & Rūta Nedzinskienė - 522-542 Risk reporting appraisal in post-revolutionary Tunisia
by Wael Hemrit - 543-563 Mandatory IFRS adoption in Europe: effect on the conservative financial reporting
by Walid Guermazi & Halioui Khamoussi - 564-584 A survey of capital budgeting practices used by firms in Barbados
by Philmore Alleyne & Shantelle Armstrong & Marissa Chandler - 585-609 Public financial management reform: an ongoing journey towards good governance
by Fadi Alkaraan - 610-638 Economic freedom and tax revenue performance in sub-Saharan Africa
by James Oladapo Alabede - 639-659 The effects of audit quality on the costs of capital of firms in Ghana
by William Coffie & Ibrahim Bedi & Mohammed Amidu - 660-676 On the value relevance argument
by Arthur Joseph Avwokeni - 677-693 Bank loan-loss accounts, income smoothing, capital management, signaling and procyclicality
by Jamal Abu-Serdaneh - 694-724 Corporate social responsibility disclosure level, external assurance and cost of equity capital
by Jessica Lee Weber - 725-741 Stock mispricing and investment decisions: evidence from Pakistan
by Usman Muhammad & Sana Saleem & Anwar ul Haq Muhammad & Faiq Mahmood - 742-763 Information content and informativeness of analysts’ report: evidence from Malaysia
by Hassanudin Mohd Thas Thaker & Azhar Mohamad & Nazrol Kamil Mustaffa Kamil & Jarita Duasa - 764-786 Corporate governance, ethics, internal controls and compliance with IFRS
by Irene Nalukenge & Stephen Korutaro Nkundabanyanga & Joseph Mpeera Ntayi
September 2018, Volume 16, Issue 3
- 374-394 Auditor choice as a commitment device
by Akihiro Noda - 395-416 Abnormal audit fees and accrual and real earnings management: evidence from UK
by Mohammad Alhadab - 417-442 Do dividends announcements signal future earnings changes for Jordanian firms?
by Wasim Khalil Al-Shattarat & Basiem Khalil Al-Shattarat & Ruba Hamed - 443-463 Determinants of ERM implementation: the case of Tunisian companies
by Sana Masmoudi Mardessi & Sonda Daoud Ben Arab - 464-489 Determinants of Web-based disclosure in the Middle East
by Henda Abdi & Henda Kacem & Mohamed Ali Brahim Omri
June 2018, Volume 16, Issue 2
- 274-291 The role of the AFA coefficient as a new criterion in the long-run liaison between corporate liquidity and bank credit
by Ali Faruk Acikgoz & Sudi Apak & Nicholas Apergis & Sadi Uzunoglu - 292-310 The influence of creative accounting on the credibility of accounting reports
by Essien Ekerette Akpanuko & Ntiedo John Umoren - 311-332 Earnings management and corporate social responsibility: UK evidence
by Yousf Almahrog & Zakaria Ali Aribi & Thankom Arun - 333-347 Do discretionary accruals affect firms’ corporate dividend policy? Evidence from France
by Anis Ben Amar & Olfa Ben Salah & Anis Jarboui - 348-370 Do dimensions of corporate social responsibility affect earnings management?
by Anis Ben Amar & Salma Chakroun
March 2018, Volume 16, Issue 1
- 2-23 What determines the disclosure of managerial remuneration in India?
by Lakhwinder Singh Kang & Payal Nanda - 24-48 Determinants of loan loss provisions of commercial banks in Malaysia
by Mohd Yaziz Mohd Isa & Yap Voon Choong & David Yong Gun Fie & Md. Zabid Hj Abdul Rashid - 49-83 Implied expense theory in financial reporting: a steady-state approach
by Erkki Kalervo Laitinen - 84-107 Determinants of segment reporting quality: evidence from EU
by Sameh Kobbi-Fakhfakh & Ridha Mohamed Shabou & Benoit Pigé - 108-119 Corporate CAPEX and market capitalization of firms on Malawi stock exchange: an empirical study
by Byson Beracah Majanga - 120-137 Information content of IFRS versus GAAP financial statements
by Robert C. Ricketts & Mark E. Riley & Rebecca Toppe Shortridge - 138-157 Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations
by Juma Bananuka & Stephen Korutaro Nkundabanyanga & Irene Nalukenge & Twaha Kaawaase - 158-178 Does corporate social responsibility reporting enhance shareholders’ value?
by Afzalur Rashid - 179-196 Cultural values and students’ intentions of choosing accounting career
by İlhan Dalci & Hasan Özyapici - 197-216 Regulatory capital funds and risk-sharing behavior in distressed financial conditions
by Mohd Yaziz Mohd Isa & Md. Zabid Hj Abdul Rashid - 217-244 Do environmental-related disclosures help enhance investment recommendations?
by Habiba Al-Shaer - 245-270 The effect of political-economic reform on the quality of financial reporting in Egypt
by Nargis Kaisar Boles Makhaiel & Michael Leslie Joseph Sherer
October 2017, Volume 15, Issue 3
- 269-292 Comparative study between IFRS and AAOIFI disclosure compliance
by Hana Ajili & Abdelfettah Bouri - 293-316 Direct and mediated associations among earnings quality, book-tax differences and the audit quality
by Rakia Riguen Koubaa & Anis Jarboui - 317-332 The main determinants of differences in compliance levels of disclosure items for IAS 16 in BIST
by Sabri Erdem & Esra Aslanertik & Bengü Yardimci - 333-346 Is Egyptian corporate financial reporting becoming more conservative?
by Ahmed H. Ahmed & Khaled Hussainey - 347-366 Exploring the relation between corporate reporting and corporate governance effectiveness
by Maali Kachouri & Anis Jarboui - 367-391 Determinants of intellectual capital disclosure: evidence from India
by Bharathi Kamath
July 2017, Volume 15, Issue 2
- 158-179 Audit-related attributes, regulatory reforms and timely disclosure
by Khaled Samaha & Hichem Khlif - 180-197 Classification shifting: impact of firm life cycle
by Neerav Nagar & Kaustav Sen - 198-207 Measuring goodwill and noncontrolling interest under the new consolidation accounting standards
by James G.S. Yang & Frank J. Aquilino - 208-225 Accounting students’ perceptions of important business communication skills for career success
by Ahmed Atef Oussii & Mohamed Faker Klibi - 226-244 An analysis of SEC comment letters and IFRS
by Cheryl L. Linthicum & Andrew J. McLelland & Michael A. Schuldt - 245-263 Does ownership structure affect the quality of auditor pair composition?
by Mishari M. Alfraih
April 2017, Volume 15, Issue 1
- 2-21 Antecedents of taxpayers’ intentions to engage in tax evasion: evidence from Barbados
by Philmore Alleyne & Terry Harris - 22-38 What values more? Agency costs or accrual quality
by Jagjit S. Saini & Onur Arugaslan & James DeMello - 39-58 Restatements and accounting quality: a comparison between IFRS and US-GAAP
by Samir M. El-Gazzar & Philip M. Finn - 59-77 The effect of disclosure regulation on the bias and accuracy of management earnings forecasts in Malaysian IPO prospectuses
by Mohammed Abdullah Ammer & Nurwati A. Ahmad-Zaluki - 78-98 Event-specific earnings management: additional evidence from US M&A pre-and post-SOX
by Malek Alsharairi & Robert Dixon & Radhi Al-Hamadeen - 99-115 Social responsibility disclosure in Islamic banks: a comparative study of Indonesia and Malaysia
by Azlan Amran & Hasan Fauzi & Yadi Purwanto & Faizah Darus & Haslinda Yusoff & Mustaffa Mohamed Zain & Dayang Milianna Abang Naim & Mehran Nejati - 116-154 Internet financial reporting determinants: a meta-analytic review
by Ekramy Said Mokhtar
October 2016, Volume 14, Issue 2
- 158-177 Market structure and performance of Malaysian banking industry
by Rossazana Ab-Rahim & Sheen Nie Chiang - 178-197 Earnings quality and cost of debt: evidence from Portuguese private companies
by Cecília Rendeiro Carmo & José António Cardoso Moreira & Maria Cristina Souto Miranda - 198-229 Cost-benefit analysis of IFRS adoption: developed and emerging countries
by Shigufta Hena Uzma - 230-265 How to measure country-level financial reporting quality?
by Qingliang Tang & Huifa Chen & Zhijun Lin - 266-278 Detecting fraudulent financial reporting using financial ratio
by Emie Famieza Zainudin & Hafiza Aishah Hashim - 279-298 Board diversity and corporate social responsibility in Jordan
by Abdul Hadi Ibrahim & Mustafa Mohd Hanefah
July 2016, Volume 14, Issue 1
- 2-29 Corporate social responsibility and market value: evidence from Jordan
by Bilal Fayiz Omar & Nidal Omar Zallom - 30-48 Profit-sharing investment accounts in islamic banks or mutualization, accounting perspective
by Wasim K. AlShattarat & Muhannad A. Atmeh - 49-71 Fair value accounting and the financial crisis: a literature-based analysis
by Elisa Menicucci & Guido Paolucci - 72-85 The relationship between adherence of internal audit with standards and audit fees
by Abdulaziz Alzeban & Nedal Sawan - 86-115 The determinants of bank profitability: empirical evidence from European banking sector
by Elisa Menicucci & Guido Paolucci - 116-130 AASB 138: catalyst for managerial decisions reducing R&D spending?
by Natasja Steenkamp & Shaun Steenkamp - 131-156 Compliance with international financial reporting standards: the case of listed firms in Ghana
by Kingsley Opoku Appiah & Dadson Awunyo-Vitor & Kwame Mireku & Christian Ahiagbah
October 2015, Volume 13, Issue 2
- 142-158 Impact of IPO grading on earnings management
by Yogesh Maheshwari & Khushbu Agrawal - 159-178 Human capital disclosure, accounting numbers, and share price
by Katsuhiro Motokawa - 179-199 Students’ awareness of the tripartite accounting in Bowen University, Iwo
by Femi Oladele - 200-225 Corporate social responsibility reporting practices in banking companies in Bangladesh
by Md. Hafij Ullah & Mohammad Afjalur Rahman - 226-246 The application of business risk audit methodology within non-Big-4 firms
by Imad Kutum & Ian Fraser & Khaled Hussainey - 247-266 Insurance vsTakaful: identical sides of a coin?
by Hairul Suhaimi Nahar
July 2015, Volume 13, Issue 1
- 2-19 Corporate cash flow and dividends smoothing: a panel data analysis at Bursa Malaysia
by Apedzan Emmanuel Kighir & Normah Haji Omar & Norhayati Mohamed - 20-38 Subjective probability and financial valuation: contrasting paradigms
by Masudul Choudhury - 39-65 Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows
by Reza Janjani - 66-90 Financial statement informativeness and intellectual capital disclosure
by Anis Maaloul & Daniel Zéghal - 91-118 Currency risk impact on the financial performance of multilateral banks
by Philip Kamau & Eno L. Inanga & Kami Rwegasira - 119-140 Economic growth and cost stickiness: evidence from Egypt
by Awad Elsayed Awad Ibrahim
September 2014, Volume 12, Issue 2
- 102-116 Fair value accounting and its usefulness to financial statement users
by Vera Palea - 117-134 Earnings persistence and stock prices: empirical evidence from an emerging market
by Varun Dawar - 135-160 Board and auditor interlocks and voluntary disclosure in annual reports
by Geert Braam & Lex Borghans - 161-176 National culture and fraud risk: exploratory evidence
by Dessalegn Getie Mihret - 177-195 Stock option modification under SFAS 123(R)
by Steven Balsam & Il-woon Kim & David Ryan & Hakjoon Song
July 2014, Volume 12, Issue 1
- 2-20 Preemption of compliance costs and the voluntary adoption of SFAS No. 123(R)
by Ahmed Ebrahim & Bruce Bradford - 21-44 Abnormal audit delays, earnings quality and firm value in the USA
by Sharad Asthana - 45-61 Mis-alignment between IT knowledge/skills importance and IT knowledge/skills integration level into the accounting curriculum in Egypt
by Ayman M. Sabry Nokhal & Noor Azizi Ismail - 62-75 Inflection points in the development of IAS 38
by Nicoleta Maria Ienciu & Dumitru Matiş - 76-98 Implications ofShariahon the voluntary disclosure of Indonesian listed companies
by Peni Nugraheni & Hairul Azlan Anuar
October 2013, Volume 11, Issue 2
- 112-130 Governance and performance reporting in Scottish charities
by Theresa Dunne - 131-142 Adoption of AAOIFI accounting standards by Islamic banks of Bahrain
by Adel Mohammed Sarea & Mustafa Mohd Hanefah - 143-165 The impact of audit committee existence and external audit on earnings management
by Sandra Alves - 166-178 Complexity in the tax law and reported earnings: cost deduction in the Portuguese fiscal system
by António Martins - 179-200 Factors influencing accountants' behavioural intentions to use and actual usage of enterprise resource planning systems in a global development agency
by Philmore Alleyne & Marcia Lavine
June 2013, Volume 11, Issue 1
- 4-28 Stock option fraud prevention in Islamic country: does corporate governance matter?
by Tariq H. Ismail & Zakia Abdelmoniem - 29-50 Impact of banking regulation on risk and efficiency in Islamic banking
by Nafis Alam - 51-63 An appraisal on the business success of entrepreneurialasnaf
by Amirul Afif Muhamat & Norlida Jaafar & Hardi Emrie Rosly & Hasman Abdul Manan - 64-79 A probabilistic evolutionary learning model with epistemological meaning in Islamic economics and finance
by Masudul Alam Choudhury & Mostaq M. Hossain - 80-91 Credit risk management pertaining to profit and loss sharing instruments in Islamic banking
by Zeyneb Hafsa Orhan Astrom - 92-107 Efficiency of Islamic and conventional banks in Malaysia
by Farhana Ismail & M. Shabri Abd. Majid & Rossazana Ab. Rahim
October 2012, Volume 10, Issue 2
- 120-139 Corporate governance and income smoothing in China
by Chi‐Yih Yang & Boon Leing Tan & Xiaoming Ding - 140-152 Corporate governance and access to interest bearing debt
by Husam Aldamen & Keith Duncan - 153-170 The development of internal auditing in Ethiopia: the role of institutional norms
by Dessalegn Getie Mihret & Joseph M. Mula & Kieran James - 171-189 Tax waiver year effect on earnings management practices in Malaysia
by Jafni Hashim & Mohd Nizal Haniff & Ibrahim Kamal Abdul Rahman - 190-214 The International Financial Reporting Standard for Small and Medium‐sized Entities (IFRS for SMES)
by Francis Aboagye‐Otchere & Juliet Agbeibor
June 2012, Volume 10, Issue 1
- 4-33 A disclosure index to measure the extent of corporate governance reporting by UAE listed corporations
by Mostafa Kamal Hassan - 34-54 Towards a conceptual design for environmental and social cost identification and measurement system
by Neungruthai Nickie Petcharat & Joseph M. Mula - 55-72 The Federal Energy Regulatory Commission and derivatives
by Karen Nunez - 73-94 Mapping corporate disclosure theories
by Larissa von Alberti‐Alhtaybat & Khaled Hutaibat & Khaldoon Al‐Htaybat - 95-114 Are impairment indicators and losses associated in Thailand?
by Pimpana Peetathawatchai & Kittima Acaranupong
October 2011, Volume 9, Issue 2
- 104-118 Further evidence on relative and incremental information content of EVA and traditional performance measures from select Indian companies
by Satish Kumar & A.K. Sharma - 119-140 Internal corporate governance and board performance in monitoring roles
by Hasnah Kamardin & Hasnah Haron - 141-160 The effect of the board structure on earnings management: evidence from Portugal
by Sandra Maria Geraldes Alves - 161-175 Defining goodwill: a practice perspective
by Marco Giuliani & Daniel Brännström - 176-196 Effect of international financial reporting standards on financial information quality
by Elisa García Jara & Amparo Cuadrado Ebrero & Rolando Eslava Zapata
July 2011, Volume 9, Issue 1
- 5-26 Corporate online reporting in 2010: a case study in Jordan
by Khaldoon Al‐Htaybat - 27-46 Factors impacting the credibility of website disclosures
by Lori L. Epping & W. Mark Wilder - 47-53 IFRS – preparedness of Indian banking industry
by Mohammad Firoz - 54-73 Network governance in government‐linked companies (GLCs) and non‐government‐linked companies (NGLCs) in Malaysia
by Azmi Abd. Hamid - 74-97 Compliance and value relevance of audit committees: evidence from Hong Kong
by Raymond S.Y. Chan & Charles K.S. Lau & Artie W. Ng
October 2010, Volume 8, Issue 2
- 72-91 Corporate social responsibility disclosure
by Zakaria Ali Aribi & Simon Gao - 92-109 The effect of ethics courses on the ethical judgement‐making ability of Malaysian accounting students
by Maisarah Mohamed Saat & Stacey Porter & Gordon Woodbine - 110-127 Institutional investors and earnings management: Malaysian evidence
by Azlina Abdul Jalil & Rashidah Abdul Rahman - 128-142 Fraudulent financial reporting and company characteristics: tax audit evidence
by Juahir Mohd Nor & Norsiah Ahmad & Norman Mohd Saleh - 143-159 Turnaround prediction of distressed companies: evidence from Malaysia
by Syahida Binti & Zeni & Rashid Ameer
July 2010, Volume 8, Issue 1
- 4-21 Contingency factors influencing the availability of internal intellectual capital information
by Ching Choo Huang & Michael Tayles & Robert Luther - 22-34 Comparisons on selected ratios between IFRS and US GAAP companies
by Da‐Hsien Bao & Jooh Lee & George Romeo - 35-49 Voluntary disclosure byShariahapproved companies: an exploratory study
by A.A. Ousama & A.H. Fatima - 50-64 Knowledge of ethics, perceived ethical problems and ethical judgments
by Maheran Zakaria & Hasnah Haron & Ishak Ismail
September 2009, Volume 7, Issue 2
- 1-17 Application of the Economic Value Added (EVA) Protocol in a University Setting as a Capital Budgeting Tool
by Nopadol Rompho - 19-40 Book‐Tax Difference and Value Relevance of Taxable Income: Malaysian Evidence
by Rohaya & Noor & Nor’Azam Mastuki & Barjoyai Bardai - 41-59 Corporate Governance Reform and the Value Relevance of Equity Book Value and Earnings in Malaysia
by Adibah Jamaluddin & Nor’Azam Mastuki & Asyaari Elmiza Ahmad - 61-79 Do Indonesian Firms Inflate Their Reported Earnings Prior to IPOs?
by Dezie L. Warganegara & Intan Indriastari - 81-95 Reflexivity in Qualitative Accounting Research
by Siti Nabiha Abdul Khalid
December 2009, Volume 7, Issue 1
- 1-16 Value Relevance of Book Value and Earnings: Evidence from Two Different Financial Reporting Regimes
by Mohd Halim Kadri & Rozainun Abdul Aziz & Muhd Kamil Ibrahim - 17-35 Intellectual Capital Reporting and Corporate Characteristics of Public‐Listed Companies in Malaysia
by Foong Soon Yau & Loo Sin Chun & Rajeswary Balaraman - 37-51 Introducing Tax Education in Non‐Accounting Curriculum in Higher Education: Survey Evidence
by Anis Barieyah Mat Bahari & Lai Ming Ling - 53-74 Family Business, Board Dynamics and Firm Value: Evidence from Malaysia
by Noor Afza Amran & Ayoib Che Ahmad - 75-104 Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters
by Tyrone M. Carlin & Nigel Finch & Nur Hidayah Laili
January 2008, Volume 6, Issue 1
- 1-20 Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies
by Azrul Bin Abdullah & Ku Nor Izah Ku Ismail - 21-33 Ethics of Future Accounting Professionals: Evidence from Malaysia
by Nur Barizah Abu Bakar & Suhaiza Ismail & Suaniza Mamat - 35-53 Managerial Ownership Structure and Earnings Management
by Chi‐Yih Yang & Hung‐Neng Lai & Boon Leing Tan - 55-74 Internship and Audit Expectation Gap Among Undergraduate Students in Universiti Utara Malaysia
by Azham & Ali & Lee Teck Heang & Rosli Mohamad & Marianne Ojo - 75-90 The Effect of Free Cash Flow Agency Problem on the Value Relevance of Earnings and Book Value
by Aulia Fuad Rahman & Norman Mohd‐Saleh - 91-115 Regulatory Profit Targets and Earnings Management in Initial Public Offerings: The Case of Malaysia
by Norashikin Ismail & Pauline Weetman
December 2007, Volume 5, Issue 1
- 1-19 An Empirical Evidence of Audit Firm Merger and Audit Pricing in Malaysia
by Hilwani Hariri & Norshimah Abdul Rahman & Ayoib Che Ahmad - 21-39 An Empirical Study on Job Satisfaction, Job‐Related Stress and Intention to Leave Among Audit Staff in Public Accounting Firms in Melaka
by Hanafiah Haji Hasin & Normah Haji Omar - 41-69 DIA to BAcc: A Case of UiTM Sarawak Campus
by Shafi Mohamad & Fatimah Bujang - 71-86 Enhancing Control Through Participation: Issues of Conflicts in Public Sector Organizations
by Radiah Othman & Jamaliah Said