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Content
2020, Volume 39, Issue C
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
- 1-17 Are IFRS value-relevant for separate financial statements? Evidence from the Italian stock market
by Palea, Vera
- 18-31 Taxing audit markets and reputation: An examination of the U.S. tax shelter controversy
by Incardona, John & Kannan, Yezen & Premuroso, Ronald & Higgs, Julia L. & Huang, Ivy
- 32-43 Does accounting conservatism improve the corporate information environment?
by Hu, Jinshuai & Li, Annie Yuansha & Zhang, Feida (Frank)
- 44-57 Audit report information content and the provision of non-audit services: Evidence from Spanish lending decisions
by Guiral, Andrés & Ruiz, Emiliano & Choi, Hyun Jung
2013, Volume 22, Issue 2
- 71-85 Aggressive reporting, investor protection and stock price informativeness: Evidence from Chinese firms
by Yu, Zhongbo & Li, Liuchuang & Tian, Gaoliang & Zhang, Hao
- 86-97 Asset value management in the Portuguese real estate sector
by Pinto, Inês
- 98-108 Earnings, institutional investors, tax avoidance, and firm value: Evidence from Taiwan
by Chang, Ling-Ling & Hsiao, Fujen Daniel & Tsai, Yann-Ching
- 109-118 Voluntary disclosures of intangibles information by U.S.-listed Asian companies
by Kumar, Gaurav
2013, Volume 22, Issue 1
- 1-11 Do modified audit opinions for Shanghai listed firms convey heterogeneous information?
by Pei, Donglin & Hamill, Philip A.
- 12-25 The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms
by Taylor, Grantley & Richardson, Grant
- 26-38 The incidence of earnings management on information asymmetry in an uncertain environment: Some Canadian evidence
by Cormier, Denis & Houle, Sylvain & Ledoux, Marie-Josée
- 39-56 The impact of national GAAP and accounting traditions on IFRS policy selection: Evidence from Germany and the UK
by Haller, Axel & Wehrfritz, Martin
- 57-70 Balance between auditing and marketing: An explorative study
by Broberg, Pernilla & Umans, Timurs & Gerlofstig, Carl
2012, Volume 21, Issue 2
- 79-105 An analysis of the impact of adopting IFRS 8 on the segment disclosures of European blue chip companies
by Nichols, Nancy B. & Street, Donna L. & Cereola, Sandra J.
- 106-126 Executive compensation and goodwill recognition under IFRS: Evidence from European mergers
by Detzen, Dominic & Zülch, Henning
- 127-144 Accounting conservatism and IPO underpricing: China evidence
by Lin, Z. Jun & Tian, Zhimin
- 145-155 The agency problem and the moderating role of culturally based management style on Chinese managers’ discretionary accruals
by Beaudoin, Cathy A. & Dang, Li & Fang, Qiaoling & Tsakumis, George T.
- 156-168 Size effects and audit pricing: Evidence from Germany
by Fleischer, Rouven & Goettsche, Max
- 169-184 Factors influencing the preparedness of large unlisted companies to implement adapted International Financial Reporting Standards in Portugal
by Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell
- 185-197 Does it matter where assets are held and income is derived? Further evidence of differential value relevance from Quebec
by Graham, Roger C. & Morrill, Cameron K.J. & Morrill, Janet B.
- 198-208 The use of earnings and cash flows in investment decisions in the U.S. and Mexico: Experimental evidence
by Miranda-Lopez, Jose E. & Nichols, Linda M.
2012, Volume 21, Issue 1
- 1-16 Ownership structure and accounting conservatism in China
by Cullinan, Charles P. & Wang, Fangjun & Wang, Peng & Zhang, Junrui
- 17-31 The impact of corporate governance and external audit on compliance to mandatory disclosure requirements in China
by Gao, Lei & Kling, Gerhard
- 32-51 FIN 48, uncertainty and transfer pricing: (Im)Perfect together?
by Borkowski, Susan C. & Gaffney, Mary Anne
- 52-61 Market reaction to valuation adjustments for financial instruments: Evidence from Greece
by Ballas, Apostolos A. & Chalevas, Constantinos & Tzovas, Christos
- 62-78 Earnings management and the role of auditors in an unusual IFRS context: The case of Greece
by Tsipouridou, Maria & Spathis, Charalambos
2011, Volume 20, Issue 2
- 61-72 An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management
by Zéghal, Daniel & Chtourou, Sonda & Sellami, Yosra Mnif
- 73-82 Ownership structure and forecast accuracy in Spain
by García-Meca, Emma & Sánchez-Ballesta, Juan P.
- 83-96 Earnings management induced by tax planning: The case of Portuguese private firms
by Marques, Mário & Rodrigues, Lúcia Lima & Craig, Russell
- 97-105 Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms
by Clausing, Kimberly A. & Lahav, Yaron
- 106-114 Corporate governance and operating performance of Chinese listed firms
by Sami, Heibatollah & Wang, Justin & Zhou, Haiyan
2011, Volume 20, Issue 1
2010, Volume 19, Issue 2
- 79-92 The effects of macroeconomic factors on implicit taxes: Evidence from an emerging economy
by Chen, Ming-Chin & Hung, Chung-Yu
- 93-109 Family ownership, board independence and voluntary disclosure: Evidence from Hong Kong
by Chau, Gerald & Gray, Sidney J.
- 110-120 An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards
by Navarro-García, Juan Carlos & Bastida, Francisco
- 121-136 Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms
by Ho, Sandra & Hutchinson, Marion
- 137-153 A review and analysis of international accounting research in JIAAT: 2002–2010
by Dykxhoorn, Hans J. & Sinning, Kathleen E.
2010, Volume 19, Issue 1
- 1-15 Analyst forecast properties, analyst following and governance disclosures: A global perspective
by Yu, Minna
- 16-34 Chinese GAAP and IFRS: An analysis of the convergence process
by Peng, Songlan & van der Laan Smith, Joyce
- 35-54 Transfer pricing practices of transnational corporations in PATA countries
by Borkowski, Susan C.
- 55-65 The post-adoption effects of the implementation of International Financial Reporting Standards in Greece
by Iatridis, George & Rouvolis, Sotiris
- 66-78 Auditor liability to third parties after Sarbanes-Oxley: An international comparison of regulatory and legal reforms
by Chung, Janne & Farrar, Jonathan & Puri, Poonam & Thorne, Linda
2009, Volume 18, Issue 2
- 85-100 Corporate fraud and the audit expectations gap: A study among business managers
by Hassink, Harold F.D. & Bollen, Laury H. & Meuwissen, Roger H.G. & de Vries, Meinderd J.
- 101-118 Does foreign investor demand for information affect forecast accuracy? Evidence from the Chinese stock markets
by Barniv, Ran
- 119-131 The relative and incremental explanatory powers of dirty surplus items for debt interest rate
by Shuto, Akinobu & Otomasa, Shota & Suda, Kazuyuki
- 132-140 An empirical analysis of audit fee price competition after the Korean 1999 Omnibus Cartel Repeal Act
by Behn, Bruce K. & Lee, Jung Wha & Jin, Lian Hua
- 141-151 Firms’ share price reactions to The American Jobs Creation Act
by Martin, Xiumin & Novack, Garth & Pereira, Raynolde
2009, Volume 18, Issue 1
- 1-13 Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico
by Machuga, Susan & Teitel, Karen
- 14-28 Tax risk management and the multinational enterprise
by Wunder, Haroldene F.
- 29-43 The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures
by Hughes, Susan B. & Sander, James F. & Higgs, Scott D. & Cullinan, Charles P.
- 44-59 The impact of corporate governance on auditor choice: Evidence from China
by Lin, Z. Jun & Liu, Ming
- 60-72 Audit pricing and auditor industry specialization in an emerging market: Evidence from China
by Wang, Kun & O, Sewon & Iqbal, Zahid
- 73-84 Relationships among budgetary leadership behavior, managerial budgeting games, and budgetary attitudes: Evidence from Taiwanese corporations
by Huang, Cheng-Li & Chen, Mien-Ling
2008, Volume 17, Issue 2
2008, Volume 17, Issue 1
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