International Journal of Accounting, Auditing and Performance Evaluation

Pricing information: individual rates available on request
For technical questions regarding this series, please contact (Christopher F. Baum)
Series handle: repec:mes:ijaape

• 229-251 Are Spanish auditors effective in transmitting manipulation practices? An analysis of the ambiguity implicit in modified reports
  by Laura Arnedo & Fermin Lizarraga & Santiago Sanchez [Downloadable! (restricted)]
• 252-284 The knowledge, attitude, priority of usage and benefits associated with management accounting practices: a survey of Danish companies
  by Steen Nielsen & Morten Jacobsen & Preben Melander [Downloadable! (restricted)]
• 285-309 Voluntary disclosure and stock market liquidity: evidence from the Jordanian capital market
  by Ayman E. Haddad & Wasim K. AlShattarat & Haitham Nobanee [Downloadable! (restricted)]
• 310-328 Audit expectation gap and loan decision performance of bank officers in Iran
  by Amirhossein Taebi Noghondari & Soon Yau Foong [Downloadable! (restricted)]
• 329-351 Essential skills needed by accounting graduates in a developing country: the views of practising accountants and accounting educators in Botswana
  by K.V. Mgaya & E.G. Kitindi [Downloadable! (restricted)]

• 107-137 A cash flow distribution model: empirical analysis of Spanish firms
  by Mariano Gonzalez-Sanchez & Ana I. Mateos-Ansotegui [Downloadable! (restricted)]
• 138-156 Collaboration, competition and strategic costing: knowing when to start learning
  by Alnoor Bhimani & Pascal Frantz & Mohamed Azzim Gulamhussen & Mthuli Ncube [Downloadable! (restricted)]
• 157-182 The determinants of multiple forms of controls in foreign subsidiary manager evaluations
  by Lili-Anne Kihn [Downloadable! (restricted)]
• 183-202 Performance measurement practices in Canadian government departments: a survey
  by Nelson Waweru & Marcela Porporato [Downloadable! (restricted)]
• 203-227 Benchmarking implementation problems in the context of Libyan manufacturing organisations
  by Mohamed S.M. Salem & Douglas C. Pitt [Downloadable! (restricted)]

• 1-29 The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany
  by Jurgen Ernstberger [Downloadable! (restricted)]
• 30-49 Can investors rely on the quality of earnings figures published by listed and non-listed Russian firms?
  by Alexandra Bagaeva & Juha-Pekka Kallunki & Hanna Silvola [Downloadable! (restricted)]
• 50-65 Auditor awareness of earnings management
  by Evangelos Koumanakos & Antonios Georgopoulos & Costas Siriopoulos [Downloadable! (restricted)]
• 66-88 Culture and accounting practices in Turkey
  by Saeed Askary & Hassan Yazdifar & Davood Askarany [Downloadable! (restricted)]
• 89-106 The influence of institutional investors on opportunistic earnings management
  by Ramzi Benkraiem [Downloadable! (restricted)]

• 547-571 Performance measures quality and value relevance in flow-through organisational structures: the case of Canadian income trusts
  by Pascale Lapointe-Antunes & Denis Cormier & Michel Magnan [Downloadable! (restricted)]
• 572-588 The effect of multi-nationality on the precision of management earnings forecasts
  by L. Murphy Smith & Bruce Runyan [Downloadable! (restricted)]
• 589-607 Accounting choices of distressed firms during debt renegotiation: evidence from Malaysia
  by Kamran Ahmed & Norman Mohd-Saleh [Downloadable! (restricted)]
• 608-632 Profit as a signal of product quality and customer service: performance evaluation for plant managers
  by Michael S.H. Shih [Downloadable! (restricted)]
• 633-649 Value drivers of return on equity: a study of Indian companies
  by Latha S. Chari & R.P. Mohanty [Downloadable! (restricted)]
• 650-665 Research Note. Compliance with group accounting standards ? the vertical adjustment issues: field studies of multi-nationals
  by Arne Fagerstrom & Lars G. Hassel & Gary M. Cunningham [Downloadable! (restricted)]

• 336-359 Positioning management accounting on the intellectual capital agenda
  by Peter Cleary & Tom Kennedy & David O'Donnell & Philip O'Regan & Nick Bontis [Downloadable! (restricted)]
• 360-381 The recent history of intellectual capital: the most significant topics and contexts in its development
  by Francisca Castilla Polo [Downloadable! (restricted)]
• 382-399 A review of existing methods to quantify intangible assets
  by Felicia Levy & Michael R. Duffey [Downloadable! (restricted)]
• 400-421 Qualitative approach of intellectual capital in a Spanish territory: special reference to the relation between degree of development and interest on intangibles
  by Dolores Gallardo Vazquez & Francisca Castilla Polo [Downloadable! (restricted)]
• 422-442 Relationship between intellectual capital-oriented corporate performance management systems, intellectual capital and corporate performance: an exploratory study
  by Chaur-Shiuh Young & Liu-Ching Tsai & Hung-Wen Lee [Downloadable! (restricted)]
• 443-477 Intellectual capital disclosures and the association with first-day returns in initial public offerings
  by J-L.W. Mitchell Van der Zahn & Inderpal Singh [Downloadable! (restricted)]
• 478-500 Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context
  by Sandra Rolim Ensslin & Fernando Nitz De Carvalho [Downloadable! (restricted)]
• 501-528 An IT capital performance indicator study: evidence from a Taiwan financial service industry case study
  by Jia-Lang Seng & Wen-Huei Tsai [Downloadable! (restricted)]
• 529-546 Information needs of internal and external stakeholders and how to respond: reporting on operations and intellectual capital
  by Roland Burgman & Goran Roos & Lisa Boldt-Christmas & Stephen Pike [Downloadable! (restricted)]

• 231-247 Disclosure patterns in derivatives reporting by UK firms: implications for corporate governance
  by Theresa Dunne & Alison Fox & Christine Helliar [Downloadable! (restricted)]
• 248-262 The usefulness of derivative-related disclosure: evidence from major Australian banks
  by Steven Li & Simon S. Gao [Downloadable! (restricted)]
• 263-285 Risk reporting of Japanese companies and its association with corporate characteristics
  by Noriyuki Konishi & Md. Mohobbot Ali [Downloadable! (restricted)]
• 286-304 Accounting for risky liabilities: evidence from UK pension plans
  by Chris O'Brien [Downloadable! (restricted)]
• 305-331 Using option theory and fundamentals to assess the default risk of listed firms
  by George A. Papanastasopoulos [Downloadable! (restricted)]

• 127-141 Assessing the work-environment fit for accountants: implications for the international talent shortage
  by Jeanne H. Yamamura & James W. Westerman [Downloadable! (restricted)]
• 142-160 Voluntary audit committee formation and agency costs
  by Michael Firth & Oliver M. Rui [Downloadable! (restricted)]
• 161-182 Changing government policy and the resultant behavioural consequences within an accounting environment
  by David R. Goodwin & Ross Bloore [Downloadable! (restricted)]
• 183-197 Corporate governance and corporate performance: some evidence from newly listed firms on Chinese stock markets
  by Langnan Chen & Steven Li & Weibin Lin [Downloadable! (restricted)]
• 198-225 The wording of Tunisian audit reports: a comparative study with international principles
  by Hamadi Fakhfakh & Mondher Fakhfakh [Downloadable! (restricted)]

• 1-30 Economic relevance and determinants of R&D capital in different financial systems
  by Pasi Karjalainen [Downloadable! (restricted)]
• 31-56 Characterising the financial situation of Canadian manufacturing SMEs: a confirmatory approach
  by Louis Raymond & Josee St-Pierre [Downloadable! (restricted)]
• 57-89 Non-audit services and auditor independence: empirical findings from Bahrain
  by Prem Lal Joshi & Wayne G. Bremser & J. Hemalatha & Jawaher Al-Mudhaki [Downloadable! (restricted)]
• 90-110 A multidimensional measure in accounting ethics research
  by Chris Patel [Downloadable! (restricted)]
• 111-126 Determinants of the relation between transitory earnings and CEO cash compensation in the USA
  by Sharad Asthana & Zhongxia Ye [Downloadable! (restricted)]

• 387-408 International differences in value relevance of accounting data and explaining country factors
  by Susana Callao & Beatriz Cuellar & Jose Ignacio Jarne [Downloadable! (restricted)]
• 409-433 How and why corporate governance models affect choices of Generally Accepted Accounting Principles
  by Henghsiu Lin & Mari Paananen [Downloadable! (restricted)]
• 434-451 Tests of the incremental explanatory power of auditor qualified opinion and audit firm changes in predicting impending bankruptcy
  by David L. Senteney & Mohammad S. Bazaz & Ahmad Ahmadpour [Downloadable! (restricted)]
• 452-470 Building a research model for internal auditing: insights from literature and theory specification cases
  by Gerrit Sarens & Ignace De Beelde [Downloadable! (restricted)]
• 471-493 Auditing models for the detection of qualified audit opinions in the UK public services sector
  by Chrysovalantis Gaganis & Fotios Pasiouras [Downloadable! (restricted)]

• 287-303 The adequacy of information for managerial decision-making in China's business enterprises: an exploratory study
  by Chee W. Chow & F. Johnny Deng & Susana Yuen [Downloadable! (restricted)]
• 304-319 Congruence in management control practices
  by Al Bento & Lourdes Ferreira White [Downloadable! (restricted)]
• 320-340 What's significant in Value Based Management: an internal perspective
  by James Brown [Downloadable! (restricted)]
• 341-361 Is Environmental Uncertainty an antecedent or moderating variable in the design of budgeting systems? An exploratory study
  by Rong-Ruey Duh & Hueiling Chen & Chee W. Chow [Downloadable! (restricted)]
• 362-385 Non-Financial Performance Measurement in the banking sector: four grounded theory case studies
  by Faisal M.N. Al-Enizi & John Innes & Reza Kouhy & Awad M. Al-Zufairi [Downloadable! (restricted)]

• 133-165 The auditor's assessment and detection of corporate fraud: some Canadian evidence
  by Denis Cormier & Pascale Lapointe-Antunes [Downloadable! (restricted)]
• 166-193 Auditor independence, auditor specialisation and earnings management: further evidence from Singapore
  by J-L.W. Mitchell Van Der Zahn & Greg Tower & Alistair M. Brown [Downloadable! (restricted)]
• 194-219 Auditor brand name, industry specialisation, and earnings management: evidence from Taiwanese companies
  by Ken Y. Chen & Shan-Ying Wu & Jian Zhou [Downloadable! (restricted)]
• 220-239 Investigating professional auditors' perceptions of factors affecting their ability to resist client management pressure in audit disputes
  by Emad Awadallah [Downloadable! (restricted)]
• 240-251 Audit committee effectiveness: did the blue ribbon committee recommendations make a difference?
  by L. Murphy Smith [Downloadable! (restricted)]
• 252-281 Explaining Management Accounting Change: evidence from Finland
  by Erkki K. Laitinen [Downloadable! (restricted)]

• 1-19 Integrative management of sustainability performance, measurement and reporting
  by Stefan Schaltegger & Marcus Wagner [Downloadable! (restricted)]
• 20-40 Audit firm manuals and audit experts' approaches to internal control evaluation
  by Conor O'Leary & Errol Iselin & Divesh Sharma [Downloadable! (restricted)]
• 41-67 The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt
  by Omaima A.G. Hassan & Gianluigi Giorgioni & Peter Romilly [Downloadable! (restricted)]
• 68-97 Obstacles to the harmonisation process in the European Union: the influence of culture
  by Jose A. Lainez & Mar Gasca [Downloadable! (restricted)]
• 98-132 Testing the information quality of the degree of operating leverage disclosed in financial reports
  by Chien-Hung Hsueh & Shaio-Yan Huang & Yu-Cheng Chen [Downloadable! (restricted)]

• 347-355 Materialism and materiality
  by Michael K. Shaub [Downloadable! (restricted)]
• 356-398 The role of ethical advisors in promoting socially responsible investments
  by Fabio Corno & Silvia Fossati & Filippo Simioni [Downloadable! (restricted)]
• 399-413 The ethicalness of earnings management in the Middle East: a survey of managers and auditors in Jordanian companies
  by Talal Al-Hayale & George Lan [Downloadable! (restricted)]
• 414-425 Accounting education and business ethics after Enron: the European illusion
  by Christine Noel & Stephane Trebucq [Downloadable! (restricted)]
• 426-440 The once and future accountant: ethics and the future outlook of the US accounting profession
  by Mark W. Hale & Ryan Huston & L. Murphy Smith [Downloadable! (restricted)]
• 441-449 Resurrecting the social Pacioli: ethics, gender and other silences
  by Aida Sy [Downloadable! (restricted)]

• 187-205 Strategy and activity based costing: a cross national study of process and outcome contingencies
  by Alnoor Bhimani & Maurice Gosselin & Mthuli Ncube [Downloadable! (restricted)]
• 206-225 ABC, Balanced Scorecard, EVA™: an empirical study on the adoption of innovative management accounting techniques
  by Marika Arena & Giovanni Azzone [Downloadable! (restricted)]
• 226-263 A survey of management accounting practices in South Africa
  by Nelson M. Waweru & Zahirul Hoque & Enrico Uliana [Downloadable! (restricted)]
• 264-280 An empirical study of cost efficiency in the Irish life insurance industry
  by Tienyu Hwang & Simon S. Gao [Downloadable! (restricted)]
• 281-299 Shortcomings of performance reporting under IAS/IFRS: a conceptual and empirical study
  by Axel Haller & Maria Schloßgangl [Downloadable! (restricted)]
• 300-320 Auditor choice by IPO firms in Germany: information or insurance signalling?
  by Hansrudi Lenz & Markus Ostrowski [Downloadable! (restricted)]
• 321-343 Tax administration system: a study on the efficiency of Malaysian indirect taxes
  by Muzainah Mansor & Mahamad Tayib & Rohana Norliza Yusof [Downloadable! (restricted)]

• 6-18 An international accounting and auditing programme and certification in the Russian language
  by Adolf J.H. Enthoven [Downloadable! (restricted)]
• 19-36 International accounting education and certification in the former Soviet Union
  by Robert W. McGee [Downloadable! (restricted)]
• 37-53 Accounting education and practice in Thailand: barriers to overcome in the development of user-oriented accounting information
  by Parporn Akathaporn & Adel M. Novin & Gregory S. Kordecki [Downloadable! (restricted)]
• 54-66 History and the Russian accounting transition
  by Robert H.S. Sarikas & Arsen M. Djatej [Downloadable! (restricted)]
• 67-83 What exactly is convergence?
  by Paul Pacter [Downloadable! (restricted)]
• 84-126 The different ways of preparing management report of Italian listed companies and their determinants
  by Carlo Bagnoli [Downloadable! (restricted)]
• 127-139 Convergence to international financial reporting standards: the case of Turkey
  by Can Simga-Mugan & Nazli Hosal-Akman [Downloadable! (restricted)]
• 140-152 Properties of accounting earnings associated with legal regime and the relative value-relevance of earnings, dividends and cash flows: evidence from American depositary receipts
  by Tony Kang [Downloadable! (restricted)]
• 153-167 The change in the value-relevance of earnings and book values in equity valuation over the past 20 years and the impact of the adoption of IASs: the case of Kuwait
  by Mostafa A. El Shamy & Rashid Al-Qenae [Downloadable! (restricted)]
• 168-185 Post-announcement drift in an emerging market
  by Hannu J. Schadewitz & Antti J. Kanto & Hannu A. Kahra & Dallas R. Blevins [Downloadable! (restricted)]

• 401-431 Corporate governance: earnings management linkages: impact of audit committee composition and operational characteristics
  by S. Mitchell Williams & Greg Tower [Downloadable! (restricted)]
• 432-447 Social responsibility disclosure and corporate characteristics: the case of Jordanian industrial companies
  by Mishiel Said Suwaidan & Ahmad Moh'd Al-omari & Ruwaidah Hanna Haddad [Downloadable! (restricted)]
• 448-464 Converting the accounting system of a transition economy: a case study of Russia
  by Galina G. Preobragenskaya & Robert W. McGee [Downloadable! (restricted)]
• 465-492 The impact of contextual changes on management accounting practices: evidence from a government trading enterprise in Australia
  by Sujatha Perera [Downloadable! (restricted)]
• 493-502 Law, religiosity and earnings opacity internationally
  by Ahmed Riahi-Belkaoui [Downloadable! (restricted)]
• 503-518 Audit effectiveness preceding bankruptcy in UK financial institutions
  by Charles A. Malgwi & Emmanuel N. Emenyonu [Downloadable! (restricted)]

• 267-287 The relative information content of the components of the reserve disclosures: reserve quantities vs. the standardised measure
  by Kevin Thomas Berry & William Wilcox & Charlotte Wright [Downloadable! (restricted)]
• 288-303 Firm characteristics and voluntary disclosure of geographic segment data by US multinational companies
  by Mahmud Hossain & Santanu Mitra [Downloadable! (restricted)]
• 304-341 Translation gains and losses and firms' accounting choices: UK evidence on and before SSAP No. 20
  by George Emmanuel Iatridis [Downloadable! (restricted)]
• 342-362 The importance and usefulness of financial reporting of municipalities: a case study of municipalities in Mauritius
  by Pran Krishansing Boolaky [Downloadable! (restricted)]
• 363-384 Changing dimensions of accountants' role and skill requirements in organisations: findings from the corporate sector in Bahrain
  by Prem Lal Joshi & Wayne G. Bremser [Downloadable! (restricted)]
• 385-400 The ethical behaviours of final year Turkish accountancy students compared with their Australian and Irish counterparts
  by S. Burak Arzova & Linda A. Kidwell [Downloadable! (restricted)]

• 143-163 The differential effect of directional unexpected earnings and post-earnings announcement drift behaviour
  by David L. Senteney & Hua Gao & Mohammad S. Bazaz [Downloadable! (restricted)]
• 164-182 Incentives for consolidation of finance subsidiaries: evidence from France
  by Denis Cormier & Paul Andre & Emmanuelle Charles-Cargnello [Downloadable! (restricted)]
• 183-214 Management control systems in Finnish technology companies: search for a typology of MCS mix
  by Erkki K. Laitinen & Tom Wingren & William A. Nixon [Downloadable! (restricted)]
• 215-266 The corporate environmental disclosures on the internet: the case of IBEX 35 Spanish companies
  by M. Pedro Rodriguez Bolivar & Belen Senes Garcia [Downloadable! (restricted)]

• 5-36 The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations
  by Jose Luis Ucieda Blanco & Beatriz Garcia Osma [Downloadable! (restricted)]
• 37-60 The role of audit committees in decreasing earnings management: Korean evidence
  by Jong-Hag Choi & Kyu-An Jeon & Jong-Il Park [Downloadable! (restricted)]
• 61-84 Some theoretical and methodological suggestions for cross-cultural accounting studies
  by Chris Patel [Downloadable! (restricted)]
• 85-102 Accountants in Japan: culture, organisational factors and job satisfaction
  by Jeanne H. Yamamura & Yvonne E. Stedham & Michimasa Satoh [Downloadable! (restricted)]
• 103-124 Motives, diffusion and utilisation of the balanced scorecard in Denmark
  by Steen Nielsen & Rene Sorensen [Downloadable! (restricted)]
• 125-142 An evaluation of the financial performance of the African Development Bank
  by Charles Okeahalam & Victor Murinde [Downloadable! (restricted)]

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This page was last updated on 2009-11-22.