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Content
2023, Volume 51, Issue C
- S1061951823000204 How economic uncertainty influences the performance of investor perceptions and behavior
by Persakis, Antonios & Iatridis, George Emmanuel
- S1061951823000216 International culture and audit deficiencies: Evidence from inspection reports of non-US companies listed in the US
by Knowles, Robin L & Pacheco Paredes, Angel Arturo
- S1061951823000228 Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management
by Chyz, James A. & Eulerich, Marc & Fligge, Benjamin & Romney, Miles A.
- S1061951823000241 Empirical research frameworks in a changing world: The case of audit data analytics
by Ruhnke, Klaus
- S1061951823000253 Accounting classification in the era of International Financial Reporting Standards: The case of Africa
by Elad, Charles & Shah, Neeta & Agyeman, Charles
- S1061951823000265 Regulatory enforcement, foreignness, and language negativity: Evidence from SEC comment letters
by Koulikidou, Kleopatra & Chantziaras, Antonios & Dedoulis, Emmanouil & Leventis, Stergios
- S1061951823000277 Accounting for transition: A literature review
by Golubeva, Olga
- S1061951823000289 Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland
by Grzybek, Olga
- S1061951823000290 Private firms’ tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration
by Ojala, Hannu & Malo, Pekka & Penttinen, Esko
- S106195182300023X Macroeconomic instability, institutions, and earnings management: An analysis in developed and emerging market countries
by Viana, Jr., Dante Baiardo C. & Lourenço, Isabel & Black, Ervin L. & Martins, Orleans Silva
2023, Volume 50, Issue C
- S1061951823000010 The relationship between CSR disclosure and accounting conservatism: The role of state ownership
by Garanina, Tatiana & Kim, Oksana
- S1061951823000022 The determinants of audit fees in the alternative investment market (Aim) in the UK: Evidence on the impact of risk, corporate governance and auditor size
by Xue, Bai & O'Sullivan, Noel
- S1061951823000034 Does recognition versus disclosure of pension liabilities affect credit ratings? Evidence from Japan
by Kusano, Masaki
- S1061951823000046 Credit rating agency response to appointment of female audit partners: Evidence from the UK
by Owusu, Andrews & Zalata, Alaa Mansour
- S1061951823000058 Exploring the role of excess control rights on real earnings management in family-controlled firms
by Chen, Ching-Lung & Weng, Pei-Yu & Fan, Hung-Shu
- S1061951823000071 Foreign language effect in accounting uncertainty expressions: Interpretation and probabilistic estimation
by Zhang, Yuqian & De Zoysa, Anura & Cortese, Corinne
- S1061951823000083 Accounting research in former Soviet bloc countries: Past trends and current and future developments
by Krivogorsky, Victoria & Mintchik, Natalia & Alon, Anna
- S1061951823000095 Do sanctioned audit firms strive to restore their damaged reputation under imperfect institutional settings?
by Fang, Junxiong & Sami, Heibatollah & Zhou, Haiyan
- S1061951823000174 Editorial Letter March 2023
by Leventis, Stergios & Kang, Helen & “Bowe” Hansen, Thomas & “Helen” Zhou, Haiyan
- S106195182300006X Mandatory IFRS adoption and earnings management: The role of culture
by Lam, Kevin C.K. & Sami, Heibatollah & Yao, Jun & Yao, Yiwei
2022, Volume 49, Issue C
- S1061951822000593 Does CFO vertical duality affect financial outcomes? Evidence from the CFO acting as the head of accounting
by Lyu, Meng & Christine Sun, Xiaojie & Wang, Bing
- S1061951822000611 The real earnings management gap between private and public firms: Evidence from Europe
by Yang, Jingwen & Hemmings, Danial & Jaafar, Aziz & Jackson, Richard H.G.
- S1061951822000623 How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand
by Kabir, Humayun & Su, Li
- S1061951822000635 Spanish economist-accountants’ perceptions of changes in regulation due to IFRS adoption
by Ortiz-Martínez, Esther & Marín-Hernández, Salvador & Antón-Renart, Marcos
- S1061951822000647 The impact of mandatory adoption of IFRS in Saudi Arabia
by Nurunnabi, Mohammad & Donker, Han & Jermakowicz, Eva K.
- S1061951822000659 Recognition of provisional goodwill: Real need or communication strategy?
by Roncagliolo, Elisa & Avallone, Francesco
- S1061951822000660 Narrative disclosure tone: A review and areas for future research
by Bassyouny, Hesham & Abdelfattah, Tarek & Tao, Lei
- S106195182200060X Peer firms’ reporting frequency and stock price synchronicity: European evidence
by Haga, Jesper & Högholm, Kenneth & Sundvik, Dennis
2022, Volume 48, Issue C
- S1061951822000386 Ethical reasoning in tax practice: Law or is there more?
by Doyle, Elaine & Frecknall-Hughes, Jane & Summers, Barbara
- S1061951822000398 Book-tax differences and risk: Does shareholder activism matter?
by Abdul Wahab, Nor Shaipah & Ntim, Collins G. & Tye, Wei Ling & Shakil, Mohammad Hassan
- S1061951822000404 Research and development investments, development costs capitalization, and credit ratings: Exploratory evidence from UK R&D-active private firms
by Brasch, Annika & Eierle, Brigitte & Jarvis, Robin
- S1061951822000416 An international study on the impact of corruption on analysts’ forecasts
by Mamatzakis, Emmanuel
- S1061951822000428 Acquiring firms’ transparency and their returns around M&A announcements: Evidence from China
by Yip, Rita W.Y. & Young, Danqing & Liu, Beibei & Wang, Zhichen
- S1061951822000453 The impact of IFRS adoption on IPOs management earnings forecasts in Australia
by Georgakopoulos, Georgios & Gounopoulos, Dimitrios & Huang, Chen & Patsika, Victoria
2022, Volume 47, Issue C
- S1061951822000209 CEO duality and tax avoidance: Empirical evidence from Greece
by Kolias, Georgios & Koumanakos, Evangelos
- S1061951822000210 The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies
by Janet Cereola, Sandra & Dynowska, Joanna
- S1061951822000222 When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size
by Ghafran, Chaudhry & O'Sullivan, Noel & Yasmin, Sofia
- S1061951822000234 Auditors’ self-actualization and ability to resist client pressure: Evidence from Canada
by Papirakis, Rachel
- S1061951822000246 Personality traits, religiosity, income, and tax evasion attitudes: An exploratory study in Lebanon
by Khalil, Sandra & Sidani, Yusuf
- S1061951822000258 Auditor independence: The effect of auditors’ quality control efforts and corporate governance
by Hwang, Seokyoun & Sarath, Bharat & Han, Seung-youb
- S1061951822000271 The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts
by Al-Aamri, Ibrahim & Hussain, Simon & Su, Chen & Hsu, Hwa-Hsien
- S1061951822000283 The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor’s going-concern reporting decisions
by Geiger, Marshall A. & Basioudis, Ilias G. & DeLange, Paul
- S1061951822000295 Board structure and financial stability of financial firms: Do board policies and CEO duality matter?
by Uyar, Ali & Wasiuzzaman, Shaista & Kuzey, Cemil & Karaman, Abdullah S.
- S106195182200026X Transfer pricing comparables: Preferring a close neighbor over a far-away peer?
by Steens, Bert & Roques, Thibaut & Gonnet, Sébastien & Beuselinck, Christof & Petutschnig, Matthias
2022, Volume 46, Issue C
- S1061951821000641 Cost stickiness: A systematic literature review of 27 years of research and a future research agenda
by Ibrahim, Awad Elsayed Awad & Ali, Hesham & Aboelkheir, Heba
- S1061951821000653 The effect of foreign institutional ownership on corporate tax avoidance: International evidence
by Hasan, Iftekhar & Kim, Incheol & Teng, Haimeng & Wu, Qiang
- S1061951821000665 Do changes in deferred revenue indicate future financial performance? Evidence from India
by Wasan, Pratibha & Mulchandani, Kalyani & Mulchandani, Ketan
- S1061951821000689 Does IFRS experience improve analyst performance?
by Barniv, Ran R. & Myring, Mark & Westfall, Tiffany
- S1061951821000690 The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK
by Hamed, Ruba Subhi & Al-Shattarat, Basiem Khalil & Al-Shattarat, Wasim Khalil & Hussainey, Khaled
- S1061951821000707 How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel
by Benkraiem, Ramzi & Bensaad, Itidel & Lakhal, Faten
- S1061951822000015 Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany
by Dinh, Tami & Schultze, Wolfgang
- S1061951822000027 The cooperative approach to corporate tax compliance: An empirical assessment
by Siglé, Maarten A. & Goslinga, Sjoerd & Speklé, Roland F. & van der Hel, Lisette E.C.J.M.
- S1061951822000039 The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms
by Pais, Cláudio & Dias, Cláudia Afecto
- S1061951822000040 The information content of earnings for UK firms disclosing under UK GAAP and IFRS
by Olibe, Kingsley O. & Strawser, Robert H. & Strawser, William R.
2021, Volume 45, Issue C
- S1061951821000392 CEO succession origin, audit report lag, and audit fees: Evidence from Iran
by Oradi, Javad
- S1061951821000525 Accounting constructs and economic consequences of IFRS adoption in India
by Meshram, Vedprakash Vasantrao & Arora, Jagriti
- S1061951821000537 The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions
by Elmagrhi, Mohamed H. & Ntim, Collins G. & Wang, Yan & Elamer, Ahmed A. & Crossley, Richard
- S1061951821000549 Executive compensation disclosure, ownership concentration and dual-class firms: An analysis of Swedish data
by Cieslak, Katarzyna & Hamberg, Mattias & Vural, Derya
- S1061951821000550 IFRS convergence and accounting quality: India a case study
by Adhikari, Ajay & Bansal, Manish & Kumar, Ashish
2021, Volume 44, Issue C
- S1061951821000252 Pre-IPO earnings management: Evidence from India
by Nikbakht, Ehsan & Sarkar, Sayan & Smith, Garrett C. & Spieler, Andrew C.
- S1061951821000276 What are the effects of culture and institutions on classification shifting in India?
by Boahen, Eric O. & Mamatzakis, Emmanuel C.
- S1061951821000380 Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia
by Wan-Hussin, Wan Nordin & Fitri, Hadiati & Salim, Basariah
- S1061951821000409 Analysis of a tax amnesty’s effectiveness in Indonesia
by Hajawiyah, Ain & Suryarini, Trisni & Kiswanto, & Tarmudji, Tarsis
- S1061951821000410 Perceptions regarding the implementation of International Financial Reporting Standards in Portugal and Brazil
by Paula Silva, Ana & Fontes, Alexandra & Martins, Adelaide
2021, Volume 43, Issue C
- S1061951821000045 Informed trading and earnings announcement driven disagreement in global markets
by Chen, Tao
- S1061951821000057 Ethical behavior, auditing strength, and tax evasion: A worldwide perspective
by Benkraiem, Ramzi & Uyar, Ali & Kilic, Merve & Schneider, Friedrich
- S1061951821000069 The different dimensions of sustainability and bank performance: Evidence from the EU and the USA
by Moufty, Souad & Clark, Ephraim & Al-Najjar, Basil
- S1061951821000070 The usefulness of Non-IFRS segment data
by Göttsche, Max & Küster, Stephan & Steindl, Tobias
- S1061951821000082 Managerial tools used to meet or beat analyst forecasts: Evidence from the UK
by Al Mabsali, Yousuf Khamis & Hayward, Robert & Eliwa, Yasser
- S1061951821000094 Country-specific drivers of the value relevance of goodwill impairment losses
by Alshehabi, Ahmad & Georgiou, George & Ala, Alessandro S.
- S1061951821000100 Income smoothing in European banks: The contrasting effects of monitoring mechanisms
by Di Fabio, Costanza & Ramassa, Paola & Quagli, Alberto
- S1061951821000227 Audit fees, non-audit fees and access to finance: Evidence from India
by Alrashidi, Rasheed & Baboukardos, Diogenis & Arun, Thankom
- S1061951821000239 Effects of the Big 4 national and city-level industry expertise on audit quality in the United Kingdom
by Kharuddin, Khairul Ayuni Mohd & Basioudis, Ilias G & Farooque, Omar Al
- S1061951821000264 Foreign ownership, appointment of independent directors, and firm value: Evidence from Japanese firms
by Ahmed, Anwer S. & Iwasaki, Takuya
2021, Volume 42, Issue C
- S1061951820300586 Correlates of the internal audit function’s use of data analytics in the big data era: Global evidence
by Rakipi, Romina & De Santis, Federica & D'Onza, Giuseppe
- S1061951820300598 A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS
by Karampinis, Nikolaos I.
- S1061951820300604 The power of words in capital markets: SEC comment letters on foreign issuers and the impact of home country enforcement
by Chantziaras, Antonios & Koulikidou, Kleopatra & Leventis, Stergios
- S1061951820300616 An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers
by Kılıç, Merve & Kuzey, Cemil & Uyar, Ali
- S1061951820300744 Earnings quality and analysts’ information environment: Evidence from the EU market
by Eliwa, Yasser & Haslam, Jim & Abraham, Santhosh
- S1061951820300756 FIN 48 and the tax aggressive behaviors of transnational corporations: A decade later
by Borkowski, Susan C. & Gaffney, Mary Anne
- S1061951820300768 Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms
by Aust, Viktoria & Pelger, Christoph & Drefahl, Christian
- S1061951821000021 Audit committee and audit quality: An empirical analysis considering industry expertise, legal expertise and gender diversity
by Alhababsah, Salem & Yekini, Sina
- S1061951821000033 The influence of opportunistic capital structure disclosure in international financial reporting on nonprofessional investors
by Elkins, Hamilton & Entwistle, Gary & Schmidt, Regan N.
- S106195182100001X Do Big 4 auditors limit classification shifting? Evidence from India
by Nagar, Neerav & Desai, Naman & Jacob, Joshy
2020, Volume 41, Issue C
- S1061951820300409 An empirical examination of the influence of e-commerce on tax avoidance in Europe
by Argilés-Bosch, Josep M. & Somoza, Antonio & Ravenda, Diego & García-Blandón, Josep
- S1061951820300495 Lobbying during IASB and FASB convergence due processes: Evidence from the IFRS 16 project on leases
by Rey, Andrea & Maglio, Roberto & Rapone, Valerio
- S1061951820300513 Ethical relativism in accounting: A cross-cultural examination of the influence of culture and risk taking propensity on ethical decision-making
by Vinson, Jeremy M. & Curtis, Mary B. & Conover, Teresa L. & Chui, Lawrence
- S1061951820300525 Financial statement users’ judgment and disaggregated tax disclosure
by Eberhartinger, Eva & Genest, Nadia & Lee, Soojin
- S1061951820300549 Going global: Factors influencing the internationalization of the internal audit function
by Krane, Ronja & Eulerich, Marc
- S1061951820300550 Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes
by Andersson, Patric & Hellman, Niclas
- S1061951820300562 Reducing tax compliance costs through corporate tax base harmonization in the European Union
by Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria
- S1061951820300574 Audit committee effectiveness and non-audit service fees: Evidence from UK family firms
by Al-Okaily, Jihad & BenYoussef, Nourhene
2020, Volume 40, Issue C
- S1061951820300203 Value reporting and firm performance
by Eugster, Florian & Wagner, Alexander F.
- S1061951820300239 Does CSR reporting matter to foreign institutional investors in China?
by Yu, Wei & Zheng, Ying
- S1061951820300318 The alignment between reported profits and real activity in times of the BEPS Action Plan
by Schulte Sasse, Katharina & Watrin, Christoph & Weiß, Falko
- S1061951820300343 The impact of the precision of accounting standards on the expanded auditor’s report in the European Union
by Pinto, Inês & Morais, Ana Isabel & Quick, Reiner
- S1061951820300355 The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry
by Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia
- S1061951820300367 The influence of religiosity on tax evasion attitudes in Lebanon
by Khalil, Sandra & Sidani, Yusuf
- S1061951820300379 Do the IFRS promote corporate social responsibility reporting? Evidence from IFRS convergence in India
by Weerathunga, P.R. & Xiaofang, Chen & Nurunnabi, Mohammad & Kulathunga, K.M.M.C.B. & Swarnapali, R.M.N.C.
- S1061951820300380 Mandatory audit fee disclosure and price competition in the private client segment of the Belgian audit market
by Averhals, Liesbeth & Van Caneghem, Tom & Willekens, Marleen
- S1061951820300392 Compliance with IFRS mandatory disclosure requirements: A structured literature review
by Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa
2020, Volume 39, Issue C
- S1061951820300070 IFRS and accounting quality: Additional evidence from Korea
by Key, Kimberly G. & Kim, Jeong Youn
- S1061951820300185 The market reaction to analyst stock recommendation and earnings forecast consistency: International evidence
by Barniv, Ran Ron & Chen, Min & Li, We
- S1061951820300197 A methodology to measure the quality of tax avoidance case studies: Findings from the Netherlands
by Gunn, Anna F. & Koch, Dirk-Jan & Weyzig, Francis
- S1061951820300215 Fair value accounting and value relevance of equity book value and net income for European financial firms during the crisis
by Adwan, Sami & Alhaj-Ismail, Alaa & Girardone, Claudia
- S1061951820300227 Value relevance of aggregated and disaggregated earnings in India: Significance of intangible intensity
by Kumari, Pooja & Mishra, Chandra Sekhar
2020, Volume 38, Issue C
- S1061951820300021 Did mandatory IFRS adoption affect the cost of capital in Latin American countries?
by de Moura, André Aroldo Freitas & Altuwaijri, Aljaohra & Gupta, Jairaj
- S1061951820300033 Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises
by Briozzo, Anahi & Albanese, Diana
- S1061951820300045 Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan
by Kusano, Masaki
- S1061951820300057 Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market
by Abdelfattah, Tarek & Aboud, Ahmed
- S1061951820300069 Diffusion theory, national corruption and IFRS adoption around the world
by El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar
- S106195182030001X Did the switch to IFRS 11 for joint ventures affect the value relevance of corporate consolidated financial statements? Evidence from France and Italy
by Gavana, Giovanna & Gottardo, Pietro & Moisello, Anna Maria
2019, Volume 37, Issue C
- v:37:y:2019:i:c:s1061951819302460 Did the SEC administrative proceedings against Chinese auditors affect audit quality?
by Liu, Guoping & Sun, Jerry
- v:37:y:2019:i:c:s1061951818300442 Exploring PCAOB inspection results for audit firms headquartered outside of the US
by Flasher, Renee & Schenck, Kristy
- v:37:y:2019:i:c:s1061951818301484 Review engagements – structure of audit firm methodology and its situational application in Germany
by Ruhnke, Klaus & Schmitz, Stefanie
- v:37:y:2019:i:c:s1061951819300084 Impacts of digitization on auditing: A Delphi study for Germany
by Tiberius, Victor & Hirth, Stefanie
- v:37:y:2019:i:c:s1061951819300448 Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation
by Gordon, Elizabeth A. & Gotti, Giorgio & Ho, Joanna H. & Mora, Araceli & Morris, Richard D.
- v:37:y:2019:i:c:s1061951818302015 Governance structures and the compensation of powerful corporate leaders in financial firms during M&As
by Agyei-Boapeah, Henry & Ntim, Collins G. & Fosu, Samuel
2019, Volume 36, Issue C
- 1-1 Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong
by Lai, Kam-Wah
- 1-1 The effect of international income shifting on the link between real investment and corporate taxation
by Marques, Mário & Pinho, Carlos & Montenegro, Tânia Menezes
- 1-1 The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions
by Meuwissen, Roger & Quick, Reiner
- 1-1 Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets
by Khalifa, Maha & Zouaoui, Haykel & Ben Othman, Hakim & Hussainey, Khaled
- 1-1 Effects of institutional factors on the accruals anomaly in Latin America
by Cordeiro Moreira, Jeíce Catrine & Lima, Gerlando A.S.F. & Góis, Alan Diógenes
- 1-1 The impact of corporate governance on corporate tax avoidance—A literature review
by Kovermann, Jost & Velte, Patrick
2019, Volume 35, Issue C
- 1-17 The impact of corporate governance and political connections on information asymmetry: International evidence from banks in the Gulf Cooperation Council member countries
by Tessema, Abiot
- 18-36 Managerial ownership, audit firm size, and audit fees: Australian evidence
by Shan, Yuan George & Troshani, Indrit & Tarca, Ann
- 37-56 Research on International Standards on Auditing: Literature synthesis and opportunities for future research
by Haapamäki, Elina & Sihvonen, Jukka
- 57-70 Partner industry specialization and audit pricing in the United Kingdom
by Mohd Kharuddin, Khairul Ayuni & Basioudis, Ilias G. & Hay, David
- 71-84 Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan
by Alhababsah, Salem
- 85-107 Antecedents of audit quality in MENA countries: The effect of firm- and country-level governance quality
by Sarhan, Ahmed A. & Ntim, Collins G. & Al-Najjar, Basil
2019, Volume 34, Issue C
- 1-11 Cost behavior around corporate tax rate cuts
by Haga, Jesper & Höglund, Henrik & Sundvik, Dennis
- 12-29 Does corporate social responsibility disclosure reduce the information disadvantage of foreign investors?
by Cai, Weixing & Lee, Edward & Xu, Alice Liang & Zeng, Cheng (Colin)
- 30-48 Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?
by Shan, Yuan George
- 49-68 The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence
by Liu, Sun
- 69-90 Does group cohesion moderate auditors’ whistleblowing intentions?
by Alleyne, Philmore & Haniffa, Roszaini & Hudaib, Mohammad
- 91-107 The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries: The role of investor protection
by Hu, Jinshuai & Kim, Jeong-Bon
2018, Volume 33, Issue C
- 2-17 The impact of IFRS 8 on financial analysts’ earnings forecast errors: EU evidence
by Aboud, Ahmed & Roberts, Clare & Mansour Zalata, Alaa
- 18-39 A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions
by Trimble, Madeline
- 40-63 Tax avoidance over time: A comparison of European and U.S. firms
by Thomsen, Martin & Watrin, Christoph
- 64-78 The Chinese stimulus program from 2008 to 2010 and accounting information quality
by Hao, Qian & Shi, Xiangyan & Bu, Danlu
- 79-89 A commentary on accounting standards and the disclosure problem: Exploring a way forward
by Elkins, Hamilton & Entwistle, Gary
2018, Volume 32, Issue C
- 3-16 Corporate tax compliance: Is a change towards trust-based tax strategies justified?
by Siglé, Maarten & Goslinga, Sjoerd & Speklé, Roland & van der Hel, Lisette & Veldhuizen, Robbert
- 17-29 Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members
by Yamen, Ahmed & Allam, Amir & Bani-Mustafa, Ahmed & Uyar, Ali
- 30-46 Top management team heterogeneity, governance changes and book-tax differences
by Abdul Wahab, Nor Shaipah & Ntim, Collins G. & Mohd Adnan, Mohd Muttaqin & Tye, Wei Ling
- 47-60 The interplay between related party transactions and earnings management: The role of audit quality
by El-Helaly, Moataz & Georgiou, Ifigenia & Lowe, Alan D.
- 61-69 Implications for IFRS principles-based and US GAAP rules-based applications: Are accountants’ decisions affected by work location and core self-evaluations?
by Prather-Kinsey, Jenice & Boyar, Scott & Hood, Anthony C.
2018, Volume 31, Issue C
- 1-19 Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms
by Franzen, Nina & Weißenberger, Barbara E.
- 20-36 Board of directors, audit committee, and firm performance: Evidence from Greece
by Zhou, Haiyan & Owusu-Ansah, Stephen & Maggina, Anastasia
- 37-51 Political connections, financial reporting and auditing: Survey of the empirical literature
by Habib, Ahsan & Ranasinghe, Dinithi & Muhammadi, Abdul Haris & Islam, Ainul
- 52-73 The effect of corruption and culture on mandatory disclosure compliance levels: Goodwill reporting in Europe
by Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis
- 74-89 A study of long-lived asset impairment under U.S. GAAP and IFRS within the U.S. institutional environment
by Hong, Philip K. & Paik, Daniel Gyung & Smith, Joyce Van Der Laan
2018, Volume 30, Issue C
- 2-17 Benford’s Law and the effects of the Korean financial reforms on cosmetic earnings management
by Lacina, Michael & Lee, B. Brian & Kim, Dong Wuk
- 18-31 Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context
by Veltri, Stefania & Ferraro, Olga
- 32-44 Accounting reforms and conservatism in earnings: Empirical evidence from listed Chinese companies
by Li, Sihai & Wu, Huiying & Zhang, Jian & Chand, Parmod
- 45-56 Effect of capitalizing operating leases on credit ratings: Evidence from Japan
by Kusano, Masaki
- 57-68 The Pathway of Transition to International Financial Reporting Standards (IFRS) in Developing Countries: Evidence from Indonesia
by Maradona, Agus Fredy & Chand, Parmod
- 69-84 Audit quality, debt financing, and earnings management: Evidence from Jordan
by Alzoubi, Ebraheem Saleem Salem
- 85-105 Earnings management in islamic and conventional banks: Does ownership structure matter? Evidence from the MENA region
by Lassoued, Naima & Attia, Mouna Ben Rejeb & Sassi, Houda
- 106-116 An empirical test of SEC enforcement in the audit market
by Leventis, Stergios
- 117-126 A review and analysis of Advances in International Accounting research
by Kenny, Sara York & Larson, Robert K.
2017, Volume 29, Issue C
- 1-13 The impact of equity incentive plans on analysts’ earnings forecasts and stock recommendations for Chinese listed firms: An empirical study
by Liu, Sun
- 14-31 Future orientation and taxes: Evidence from big data
by Petutschnig, Matthias
- 32-51 Executive compensation disclosure and private control benefits: A comparison of U.S. and Canadian dual class firms
by Tinaikar, Surjit
- 52-65 Managing earnings using classification shifting: UK evidence
by Zalata, Alaa Mansour & Roberts, Clare
- 66-80 Trade-off between real activities earnings management and accrual-based manipulation-evidence from China
by Gao, Jie & Gao, Baichao & Wang, Xiao
- 81-102 Risk disclosures, international orientation, and share price informativeness: Evidence from China
by Tan, Youchao & Zeng, Cheng Colin & Elshandidy, Tamer
- 103-117 The Big 4 premium: Does it survive an auditor change? Evidence from Europe
by Fleischer, Rouven & Goettsche, Max & Schauer, Maximilian
- 118-126 Value relevance of biological assets under IFRS
by Gonçalves, Rute & Lopes, Patrícia & Craig, Russell
2017, Volume 28, Issue C
- 1-9 Collaboration networks in accounting research
by Andrikopoulos, Andreas & Kostaris, Konstantinos
- 10-30 Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK
by Elbakry, Ashraf E. & Nwachukwu, Jacinta C. & Abdou, Hussein A. & Elshandidy, Tamer
- 31-42 Book-tax conformity and earnings management in response to tax rate cuts
by Sundvik, Dennis
- 43-56 Mapping forensic accounting in the UK
by Hegazy, Sarah & Sangster, Alan & Kotb, Amr
2016, Volume 27, Issue C
- 1-12 Interpretation of probability expressions in accounting: The effects of frame switching
by Huerta, Esperanza & Petrides, Yanira & Braun, Gary P.
- 13-25 Accounting for goodwill under IFRS: A critical analysis
by Johansson, Sven-Erik & Hjelström, Tomas & Hellman, Niclas
- 26-39 Tax-induced distortions of effort and compensation in a principal-agent setting
by Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk
- 40-48 The economic consequences of IFRS adoption: Evidence from New Zealand
by Houqe, Muhammad Nurul & Monem, Reza M. & Zijl, Tony van
2016, Volume 26, Issue C
- 1-12 Earnings management in India: Managers’ fixation on operating profits
by Nagar, Neerav & Sen, Kaustav
- 13-27 Internal auditing in the Middle East and North Africa: A literature review
by Al-Akra, Mahmoud & Abdel-Qader, Waleed & Billah, Mamun
- 28-46 The effect of corporate governance, auditor choice and global activities on EU company disclosures of estimates and judgments
by Hodgdon, Christopher & Hughes, Susan B.
- 47-59 Effects of overseas subsidiaries on worldwide corporate taxes
by Lee, Namryoung & Swenson, Charles
2015, Volume 25, Issue C
- 1-15 Corporate accruals quality during the 2008–2010 Global Financial Crisis
by Arthur, Neal & Tang, Qingliang & Lin, Zhiwei (Stanley)
- 16-30 Corporate governance and forward-looking disclosure: Evidence from China
by Liu, Sun
- 31-45 Information content of SFAS 157 fair value reporting
by Elbannan, Mohamed A. & Elbannan, Mona A.
- 46-66 Audit firm rotation, audit fees and audit quality: The experience of Italian public companies
by Corbella, Silvano & Florio, Cristina & Gotti, Giorgio & Mastrolia, Stacy A.
2015, Volume 24, Issue C
- 1-12 The value-relevance of disclosed summarised financial information of listed associates
by Badenhorst, Wessel M. & Brümmer, Leon M. & de Wet, Johannes H.vH.
- 13-28 The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis
by Samaha, Khaled & Khlif, Hichem & Hussainey, Khaled
- 29-45 Corporate governance and financial reporting quality in China: A survey of recent evidence
by Habib, Ahsan & Jiang, Haiyan
- 46-60 Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt
by Ebrahim, Ahmed & Fattah, Tarek Abdel
- 61-71 The impact of audit committee characteristics on the implementation of internal audit recommendations
by Alzeban, Abdulaziz & Sawan, Nedal
- 72-81 The effects of mandatory IFRS adoption and conditional conservatism on European bank values
by Manganaris, Panayotis & Spathis, Charalambos & Dasilas, Apostolos
- 82-93 Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain
by Garcia-Blandon, Josep & Argiles, Josep Ma
- 94-104 An empirical analysis of the changes in tax audit focus on international transfer pricing
by Chan, K. Hung & Lo, Agnes W.Y. & Mo, Phyllis L.L.
- 105-117 Can expertise mitigate auditors’ unintentional biases?
by Guiral, Andres & Rodgers, Waymond & Ruiz, Emiliano & Gonzalo-Angulo, Jose A.
2014, Volume 23, Issue 2
- 59-73 Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
by Hamberg, Mattias & Beisland, Leif-Atle
- 74-86 Factors affecting the internal audit effectiveness: A survey of the Saudi public sector
by Alzeban, Abdulaziz & Gwilliam, David
- 87-97 Does mandatory IFRS adoption improve information quality in low investor protection countries?
by Houqe, Muhammad Nurul & Easton, Samuel & van Zijl, Tony
- 98-108 The SEC's Proposed IFRS Roadmap: An analysis of comment letters using content analysis and textual software
by Adhikari, Ajay & Betancourt, Luis & Alshameri, Faleh
2014, Volume 23, Issue 1
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