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Content
January 2024, Volume 37, Issue 1
- 19-38 The IFRS 16 implementation in Asia-Pacific countries: enhancing asset pronouncements or opaque information’s conveyance
by Evy Rahman Utami & Sumiyana Sumiyana & Jogiyanto Hartono Mustakini & Zuni Barokah
February 2024, Volume 37, Issue 1
- 80-97 Is audit committee busyness associated with earnings management? The moderating role of foreign ownership
by Mohammed W.A. Saleh & Marwan Mansour - 98-114 COVID-19-related accounting disclosures in the financial statements: evidence from an emerging economy
by Md Rezaul Karim & Mohammed Moin Uddin Reza & Samia Afrin Shetu
December 2023, Volume 37, Issue 1
- 39-56 Fighting through the Flesch and Fog: the readability of risk disclosures
by Franz Eduard Toerien & Elda du Toit - 57-79 Window dressing in the banking sector of an emerging economy: evidence from aggregate data
by Imad A. Moosa & Khalid Alsaad & Ibrahim N. Khatatbeh
October 2023, Volume 37, Issue 1
- 1-18 Remote auditing and its impacts on auditors’ work and work-life balance: auditors’ perceptions and implications
by Johan Ingemar Lorentzon & Lazarus Elad Fotoh & Tatenda Mugwira
November 2023, Volume 36, Issue 6
- 515-538 This is not an exit: accounting education and attempting to escape the capitalist realist “cage”
by David Yates & Muhammad Al Mahameed - 539-557 The impact of CEO attributes on sustainability performance: evidence from an emerging economy
by Rubel Saha & Md. Nurul Kabir & Abdul Hannan Chowdhury - 558-580 Debt maturity structure, credit ratings and audit fees: new evidence
by Solomon Opare & Md. Borhan Uddin Bhuiyan
September 2023, Volume 36, Issue 6
- 497-514 Busy CEOs and audit fees: evidence from Indonesia
by Iman Harymawan & Fiona Vista Putri & Melinda Cahyaning Ratri & Mohammad Nasih
August 2023, Volume 36, Issue 4/5
- 415-433 Has increased prominence of translation results changed net investment hedging practice?
by Beverly Marshall & Han Jin - 453-470 Integrating technology acceptance model with diffusion of innovation theory: an empirical investigation of the usage behaviour of XBRL-based Malaysia business reporting system
by Roslee Uyob & Ku Maisurah Ku Bahador & Ram Al Jaffri Saad
June 2023, Volume 36, Issue 4/5
- 349-368 Financial statement fraud litigation, material weaknesses, and board characteristics
by David Manry & Hua-Wei Huang & Yun-Chia Yan - 369-383 Decrypting crypto: implications of potential financial accounting treatments of cryptocurrency
by Benjamin Hubbard
July 2023, Volume 36, Issue 4/5
- 384-414 Does auditor ethnicity matter in determining audit fees? Some empirical evidence from Indonesia
by Suham Cahyono & Iman Harymawan & Damara Ardelia Kusuma Wardani & Khairul Anuar Kamarudin - 434-452 Do founder CEOs and overconfidence affect firm risk?
by Paulina Sutrisno & Sidharta Utama & Ancella Anitawati Hermawan & Eliza Fatima
September 2023, Volume 36, Issue 4/5
- 309-326 The impact of CEO age on a firm’s choice of global reporting initiative: moderating role of board social capital
by Muhammad Jameel Hussain & Gaoliang Tian & Umair Bin Yousaf & Junyan Li - 327-348 Islamic banks’ Sharia compliance disclosure: an international evidence
by Abdelhafid Benamraoui & Tantawy Moussa & Mostafa Hussien Alsohagy - 471-494 Related party transactions, ownership structures and cost of debt: evidence from GCC listed firms
by Baban Eulaiwi & Al-Hadi Ahmed Al-Hadi & Lien Duong & Brian Perrin & Grantley Taylor
March 2023, Volume 36, Issue 2/3
- 183-200 CSR, monitoring cost and firm performance during COVID-19: balancing organizational legitimacy and agency cost
by Sandeep Yadav & Jagriti Srivastava
May 2023, Volume 36, Issue 2/3
- 251-273 Ways ethics education toolkit impacts moral judgment of accounting students
by Tamara Poje & Maja Zaman Groff - 274-289 Audit committee diligence: do independent directors matter?
by Pallab Kumar Biswas & Swapan Kumar Bala & Priyoti Mandal - 290-305 The great sell-side sell-off: evidence of declining financial analyst coverage
by Barry Hettler & Justyna Skomra & Arno Forst
April 2023, Volume 36, Issue 2/3
- 109-128 The effect of increases in board independence on financial reporting quality
by Christine Porter & Matthew Sherwood - 129-147 Does fintech lead to better accounting practices? Empirical evidence
by Mandella Osei-Assibey Bonsu & Ying Wang & Yongsheng Guo - 148-165 Mediating influence of earnings management in the nexus between audit quality and company value: new proof from Jordanian market
by Malik Muneer Abu Afifa & Isam Saleh & Fatima Taqatqah - 166-182 Value relevance of earnings and book value of equity in profit versus loss reporting firms: significance of intangible intensity
by Pooja Kumari & Chandra Sekhar Mishra - 201-216 Big data analytics and auditor judgment: an experimental study
by Ranto Partomuan Sihombing & I Made Narsa & Iman Harymawan - 217-229 How to do the right thing
by Ron Peter Messer - 230-250 A gendered discourse on truthful disclosure of financial fraud practices among accountants in China: implications to corporate governance
by Kim-Lim Tan & Yuming Liu & Qiuting Ye
January 2023, Volume 36, Issue 1
- 1-20 Enhancing students’ understanding and performance in a distance-learning setting: evidence from an audit simulation at a GCC university
by Nader Elsayed & Hazem Ramadan Ismael & Shahriar M. Saadullah - 21-36 Climate-related financial disclosure in integrated reporting: what is the impact on the business model? The case of Poste Italiane
by Graziana Galeone & Grazia Onorato & Matilda Shini & Vittorio Dell’Atti - 37-54 The assurance providers’ role in improving the independent assurance statement quality on sustainability reporting
by Senny Harindahyani & Dian Agustia - 55-76 The effect of intellectual capital on audit fees stickiness
by Mahdi Salehi & Ahmadreza Asadian & Ehsan Khansalar - 77-91 The impact of tone management on investor judgments: evidence from ICFR reports
by Matthew Starliper - 92-105 The role of accounting regulation on good news recognition and conditional conservatism: evidence from China’s 2006 accounting regulation
by Zuhair Barhamzaid
April 2022, Volume 35, Issue 6
- 737-755 The impact of the adoption of international accounting and auditing standards on corruption perception
by Elisabeth Penti Kurniawati & Didi Achjari
November 2022, Volume 35, Issue 6
- 777-791 Planning comprehensiveness and resource consumption in Chinese small enterprises
by Robert C. Rickards & Rolf Ritsert - 834-853 Management-control-system configurations in medium-sized mechanical-engineering firms: an exploratory analysis
by Fabio Santini & Luca Elisei & Teemu Malmi & Luca Scrucca
August 2022, Volume 35, Issue 6
- 815-833 Impact of XBRL adoption on financial reporting quality: a global evidence
by Vincent Tawiah & Hela Borgi
June 2022, Volume 35, Issue 6
May 2022, Volume 35, Issue 6
- 721-736 Corporate board diversity and carbon disclosure: evidence from France
by Fathia Elleuch Lahyani
September 2022, Volume 35, Issue 6
- 792-814 Has the fever left a burn?A study of the impact of COVID-19 remote working arrangements on public accountants’ burnout
by Kathleen M. Bakarich & Amanda S. Marcy & Patrick E. O’Brien
March 2022, Volume 35, Issue 5
- 637-659 The global management accounting principles (GMAP) and the relationship between organizational design elements
by Babajide Oyewo & Venancio Tauringana & Babajide Moses Omikunle & Olusola Owoyele - 660-675 Financial distress, earnings management and Big 4 auditors in emerging markets
by Dante Baiardo C. Viana Jr & Isabel Lourenço & Ervin L. Black - 676-697 Impact of working capital management on firm profitability and liquidity: the moderating role of family ownership
by Abdullah & Muhammad Arsalan Hashmi & Muhammad Sikander Iqbal
February 2022, Volume 35, Issue 5
- 616-636 Does audit committee constrain firms’ risks in Malaysian family manufacturing firms?
by Wan Masliza Wan Mohammad & Nik Mohamad Zaki Nik Salleh & Wan Fadzilah Wan Yusoff
April 2022, Volume 35, Issue 5
- 698-720 Stimulants of behavioural change: accounting education schism and gender
by Rabih Nehme & Christelle AlKhoury & Abdullah Alharbi
December 2021, Volume 35, Issue 5
- 581-597 “It’s a long story…” – impression management in South African corporate reporting
by Shreeya Jugnandan & Gizelle D. Willows - 598-615 Understanding inhibitors to XBRL adoption: an empirical investigation
by Harmandeep Singh & Arwinder Singh
October 2021, Volume 35, Issue 4
- 449-469 Content requirements for narrative reporting in the public sector: a contextual perspective
by Benson Igboke & Razaq Raj - 490-507 The rough road towards accounting harmonization of a developing country with a French accounting culture
by Fatma Ben Slama & Ahmed Atef Oussii & Mohamed Faker Klibi
November 2021, Volume 35, Issue 4
- 508-525 Linking sustainability reporting frameworks and sustainable development goals
by Cristina Alexandrina Stefanescu
December 2021, Volume 35, Issue 4
- 470-489 The going-concern opinion and the adverse credit rating: an analysis of their relationship
by Matthew Strickett & David C. Hay & David Lau - 526-542 Non-GAAP measure disclosure and insider trading incentives in high-tech IPO firms
by Bishal BC & Bo Liu - 543-560 Factors affecting the adoption extent of the balanced scorecard by Vietnamese small- and medium-sized enterprises
by Dieu Thuong Ha & Thanh Le & Greg Fisher & Thanh Truc Nguyen - 561-580 Board diversity and financial performance: empirical evidence from the United Kingdom
by Khaled Hosny & Adel Elgharbawy
September 2021, Volume 35, Issue 3
- 349-363 A cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small and medium sized enterprises
by Zainal Abidin Ngah & Norashikin Ismail & Nadiah Abd Hamid - 364-381 Consolidation of off-balance sheet entities and investment efficiency
by Fang Zhao & Abhijit Barua & Jung Hoon Kim
July 2021, Volume 35, Issue 3
- 317-335 The impact of changes in regulations on Malaysian IPOs
by Rasidah Mohd-Rashid & Ahmad Hakimi Tajuddin & Karren Lee-Hwei Khaw & Chui Zi Ong
October 2021, Volume 35, Issue 3
- 408-426 Analysts’ cash flow forecasts informativeness, financial distress and auditor quality
by Afroditi Papadaki & Olga-Chara Pavlopoulou-Lelaki - 427-445 From unrequited love to sleeping with the enemy: COVID-19 and the future relationship between UK universities and professional accounting bodies
by Muhammad Al Mahameed & Umair Riaz & Lara Gee
August 2021, Volume 35, Issue 3
- 336-348 Do firms adjust board gender diversity in response to economic policy uncertainty?
by Seksak Jumreornvong & Sirimon Treepong karuna & Shenghui Tong & Pornsit Jiraporn - 382-407 Drivers of mandatory disclosure in GCC region firms
by Ismail Ufuk Misirlioglu & Jon Tucker & Helmi Abdulhameed Boshnak
July 2021, Volume 35, Issue 2
- 160-177 CEO power and R&D investment
by Christine Naaman & Li Sun - 196-218 The contributing factors of intellectual capital disclosures in agriculture and mining sectors of Indonesia and Thailand
by Saarce Elsye Hatane & Josua Tarigan & Elenne Stefanie Kuanda & Elizabeth Cornelius
May 2021, Volume 35, Issue 2
- 109-120 Teaching with the case method: opportunities and problems since the COVID-19 pivot to online
by Luis Demetrio Gómez García & Marisleidy Alba Cabañas
August 2021, Volume 35, Issue 2
- 178-195 The post-SOX comparative dynamics of public accounting firm efficiency
by Ephraim Clark & Zhuo Qiao - 219-237 A study of the reliability of cross-sectional earnings forecasting models for estimating IPO firms’ implied cost of capital
by Max Schreder & Pawel Bilinski - 238-260 Auditor tenure, investor protection and accounting quality: international evidence
by Khairul Anuar Kamarudin & Wan Adibah Wan Ismail & Akmalia M. Ariff - 261-275 Flexibility and job stress in the accounting profession
by Yosra Mnif & Emna Rebai - 276-291 Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia
by Anubha Srivastava & Harjum Muharam - 292-314 Do sustainability practices influence financial performance? Evidence from the Nordic financial industry
by ABM Fazle Rahi & Ruzlin Akter & Jeaneth Johansson
June 2021, Volume 35, Issue 2
- 121-144 Does the fundamental indexation portfolio perform better? An Indian investigation
by Santosh Kumar & Ranjit Tiwari - 145-159 Do high-reputation companies pay more non-audit fees?
by Xuan Huang & Fei Kang
January 2021, Volume 35, Issue 1
- 37-54 An experimental investigation of the impact of using big data analytics on customers’ performance measurement
by Marwa Rabe Mohamed Elkmash & Magdy Gamal Abdel-Kader & Bassant Badr El Din - 55-70 Auditor judgment and decision-making in big data environment: a proposed research framework
by Adli Hamdam & Ruzita Jusoh & Yazkhiruni Yahya & Azlina Abdul Jalil & Nor Hafizah Zainal Abidin
February 2021, Volume 35, Issue 1
- 71-100 “Big results require big ambitions”: big data, data analytics and accounting in masters courses
by Karen Mcbride & Christina Philippou
October 2021, Volume 34, Issue 6
- 516-545 Governance and sustainability in Southeast Asia
by Mi Tran & Eshani Beddewela & Collins G. Ntim
September 2021, Volume 34, Issue 6
- 546-579 The public-private partnership valuation paradox
by Stephen Gray & Jason Hall & Grant Pollard & Damien Cannavan
July 2021, Volume 34, Issue 6
- 580-596 Corporate governance, CEO turnover and say on pay votes
by Ayishat Omar & Alex P. Tang & Yu Cong - 637-665 Institutional pressures, environmental management practices, firm characteristics and environmental performance
by Juma Bananuka & Lasuli Bakalikwira & Patience Nuwagaba & Zainabu Tumwebaze
June 2021, Volume 34, Issue 6
- 614-636 Impact of multi-industry directorship on firm performance: a study with reference to India
by Malaya Ranjan Mohapatra & Chandra Sekhar Mishra - 666-682 The influence of ERP systems on organizational aspects of accounting: case studies in Portuguese companies
by José Luís Martins & Carlos Santos
May 2021, Volume 34, Issue 6
- 597-613 Do high-quality standards ensure higher accounting quality? A study in India
by Manish Bansal & Ashish Garg
June 2021, Volume 34, Issue 5
- 447-470 The impact of audit committee characteristics on internal audit professionalization: empirical evidence from Greece
by Christina Vadasi & Michalis Bekiaris & Andreas G. Koutoupis
March 2021, Volume 34, Issue 5
- 429-446 The relationship between CEOs’ narcissism and internal controls weaknesses
by Mahdi Salehi & Raha Rajaeei & Samane Edalati Shakib - 475-487 Managerial overconfidence and internal control weaknesses: evidence from Iranian firms
by Mehdi Safari Gerayli & Mohammadreza Abdoli & Hasan Valiyan & Ali Damavandi
May 2021, Volume 34, Issue 5
- 471-474 Female directors and acquisition outcomes: a reflection on replicating Levi, Li and Zhang (2014)
by Rebecca Lorena Bachmann & Helen Spiropoulos - 488-510 An investigation of the credibility of and confidence in audit value: evidence from a developing country
by Taslima Akther & Fengju Xu
June 2021, Volume 34, Issue 4
- 412-428 Is the use of financial accounting fit for purpose? An exploration of the theoretical foundations, framework and practicalities
by Thereza Raquel Sales de Aguiar
February 2021, Volume 34, Issue 4
- 385-393 The effect of CEO and director experience on acquisition performance: a pitch
by Davina Jeganathan
May 2021, Volume 34, Issue 4
- 365-384 Learning accounting through visual representations
by Seedwell Sithole & Ragini Datt & Paul de Lange & Meredith Tharapos - 394-411 The influence of second language learning motivation on students' understandability of textbooks
by Yuqian Zhang & Anura De Zoysa & Kalinga Jagoda
February 2021, Volume 34, Issue 3
- 290-303 Preserving transferable skills in the accounting curriculum during the COVID-19 pandemic
by Frederick Ng & Julie Harrison - 323-334 Mind the gap: the reality of remote learning during COVID-19
by Sarah Osborne & Kate Hogarth - 345-356 A strategy for using digital mindsets and knowledge technologies to move past pandemic conditions
by Cherry Stewart & Ashfaq Ahmad Khan
March 2021, Volume 34, Issue 3
- 279-289 Coping with COVID: pivoting perspectives from teaching a third-year undergraduate financial accounting course
by Richard D. Morris & Lili Dai & Sander De Groote & Emma Holmes & Leonard Lau & Chao Kevin Li & Phuc Nguyen
August 2021, Volume 34, Issue 3
- 270-278 Face-to-face delivery this week; online the next: a reflection
by Ahesha Perera & Liz Rainsbury & Saman Bandara
June 2021, Volume 34, Issue 3
- 313-322 Pivoting in a COVID-19 teaching environment: developing interactive teaching approaches and online assessments to improve students’ experiences
by Kate L. Morgan & Wei Chen
June 2021, Volume 34, Issue 2
- 184-195 Factors impacting on accounting academics’ motivation and capacity to adapt in challenging times
by Nicola Beatson & Paul de Lange & Brendan O'Connell & Meredith Tharapos & Jeffrey K. Smith
February 2021, Volume 34, Issue 2
- 156-168 Pivoting authentic assessment to an accounting podcast during COVID-19
by Abdel Karim Halabi
May 2021, Volume 34, Issue 2
- 169-183 Ready to learn in an uncertain future: ways to support student engagement
by Carmen Sum & Ivy Chan & Helen Wong
January 2021, Volume 34, Issue 2
January 2021, Volume 34, Issue 1
- 1-21 Can compensation committees effectively mitigate the CEO horizon problem? The role of co-opted directors
by Ruonan Liu - 22-42 Determinants of bank stability in a small island economy: a study of Fiji
by Shasnil Avinesh Chand & Ronald Ravinesh Kumar & Peter Josef Stauvermann - 113-118 Future profitability and stock returns of innovative firms: a pitch
by Anna Bedford & Kristina Vojvoda & Le Ma & Nelson Ma
November 2020, Volume 35, Issue 1
- 21-36 Fraudulent financial reporting and data analytics: an explanatory study from Ireland
by Ahmed Aboud & Barry Robinson
May 2020, Volume 35, Issue 1
- 4-20 Big data analytics of corporate internet disclosures
by Mohamed A.K. Basuony & Ehab K.A. Mohamed & Ahmed Elragal & Khaled Hussainey
December 2020, Volume 34, Issue 3
- 261-269 Adapting to COVID-19 disruptions: student engagement in online learning of accounting
by Irshad Ali & Anil Kumar Narayan & Umesh Sharma - 304-312 May you live in interesting times: a reflection on academic integrity and accounting assessment during COVID19 and online learning
by Amanda White - 335-344 Teaching, virtually: a critical reflection
by Lisa Powell & Nicholas McGuigan - 357-362 COVID-19 pivot: a reflection on assessments
by Leon Wong & Yichelle Zhang
November 2020, Volume 34, Issue 2
- 134-145 Communities of practice as a multidisciplinary response in times of crisis: adapting to successful online learning practices
by Kerrie Sadiq - 146-155 Coping with COVID-19: a reflection on learning challenges and coping strategies – the case of an accounting conversion masters degree in New Zealand
by Sureshchandra Ramachandra & Paul Wells - 217-228 Managing student and faculty expectations and the unexpected during the COVID-19 lockdown: role transformation
by Radiah Othman
December 2020, Volume 34, Issue 2
- 229-245 Preparing graduates with the employability skills for the unknown future: reflection on assessment practice during COVID-19
by Matthew Dyki & Maggie Singorahardjo & Valeria S. Cotronei-Baird - 246-257 Impact of COVID-19 on undergraduate business students: a longitudinal study on academic motivation, engagement and attachment to university
by Rita Pasion & Eva Dias-Oliveira & Ana Camacho & Catarina Morais & Raquel Campos Franco
November 2020, Volume 34, Issue 1
- 43-75 Internet reporting, social media strategy and firm characteristics – an Australian study
by Yi Xiang & Jacqueline L. Birt - 76-90 Redefining the accountant’s personality: success or stagnancy?
by Rebecca J. Wetmiller & Reza Barkhi
December 2020, Volume 34, Issue 1
- 91-105 The effect of corporate social responsibility (CSR) on shareholder value: evidence from the 9/11 terrorist attack
by Viput Ongsakul & Pornsit Jiraporn & Shenghui Tong & Sirimon Treepongkaruna - 106-112 Estimation of a term structure model of carbon prices through state spaces methods: a pitch
by Thomas William Aspinall & Adrian Gepp & Geoff Harris & Simone Kelly & Colette Southam & Bruce Vanstone - 119-124 Tax avoidance and firm risk in China: a pitch
by Yuqiang Cao & Zhuoan Feng & Meiting Lu & Yaowen Shan
December 2020, Volume 33, Issue 6
- 757-772 Evidence on going concern reporting before and after ASU 2014–15
by Kathleen Bakarich & Devon Baranek
October 2020, Volume 33, Issue 6
- 709-727 Multiple logics within the international Islamic financial architecture: implications for Islamic financial reporting standards
by Murniati Mukhlisin & Mohamed Fadzly - 729-747 The decision usefulness of reported changes in fair values and fair value measurement-related disclosure for debtholders: evidence from Australian real estate industry
by Pinprapa Sangchan & Haiyan Jiang & Md. Borhan Uddin Bhuiyan
September 2020, Volume 33, Issue 6
- 653-668 Investigating the role of theory of planned behavior and Machiavellianism in earnings management intentions
by Kangan Sayal & Gurparkash Singh - 669-689 The issue of sustainability in a highly centrally regulated fiscal model of local governments: an empirical study
by András Bethlendi & Csaba Lentner & László Nagy - 691-708 Top management team meetings and firm performance
by Iman Harymawan & Mohammad Nasih & John Nowland
November 2020, Volume 33, Issue 6
- 749-756 Financial statement comparability and takeover efficiency: a pitch
by Lien Duong & Thu Phuong Truong
June 2020, Volume 33, Issue 4/5
- 561-576 Determinants of audit expectation gap: the case of Cameroon
by Michael Forzeh Fossung & Lazarus Elad Fotoh & Johan Lorentzon - 577-592 Changes to the growth and discount rates and asset impairment
by Maxeem Georges
September 2020, Volume 33, Issue 4/5
- 635-650 The effect of integrated reporting quality on market liquidity and analyst forecast error
by Felipe Zúñiga & Roxana Pincheira & Julie Walker & Michael Turner
August 2020, Volume 33, Issue 4/5
- 593-613 Board capital and earnings quality with different controlling shareholders
by Maria Kontesa & Andreas Lako & Wendy Wendy - 615-633 Risk disclosure in listed Greek companies: the effects of the financial crisis
by Fragiskos K. Gonidakis & Andreas G. Koutoupis & Anastasios D. Tsamis & Maria-Eleni K. Agoraki
May 2020, Volume 33, Issue 3
- 483-498 Resilience as a coping strategy for reducing auditor turnover intentions
by Kenneth J. Smith & David J. Emerson & Charles R. Boster & George S. Everly, Jr - 523-541 Financial statement comparability in the extractive industry
by Christelle Smith & Elmar R. Venter
June 2020, Volume 33, Issue 3
- 499-521 The impact of insider trading on analyst coverage and forecasts
by Guanming He & David Marginson - 543-559 Stewardship regulation and earnings quality: evidence from Japan
by James Routledge
April 2020, Volume 33, Issue 3
- 457-468 Who are you? Inconsistent identity reporting in online labor markets
by Stephen Kuselias - 469-482 To be or not to be in the sample? On using manipulation checks in experimental accounting research
by Peter Kotzian & Thomas Stoeber & Florian Hoos & Barbara E. Weissenberger
February 2020, Volume 33, Issue 2
- 269-285 Earnings management prior to private debt issuance
by Brandon Ater & Thomas Bowe Hansen - 287-306 Facing failure
by Nicola Beatson & David Berg & Jeffrey K. Smith - 307-322 Why information technology is constrained in tackling tax noncompliance in developing countries
by Mohammed Abdullahi Umar & Abdulsalam Masud - 323-341 Corporate governance and stock liquidity: evidence from a speculative market
by Pallab Kumar Biswas - 343-361 Accounting conservatism and money laundering risk
by Meysam Bolgorian & Ali Mayeli - 363-380 Small-scale private equity: demand versus supply
by Bruce Dwyer & Keith Duncan & Colette Southam - 381-390 An empirical analysis of an application of an alternative measurement model on international accounting standard 33, earnings per share
by John E. McEnroe & Mary Mindak - 391-410 Voluntary assurance of sustainability reporting: evidence from an emerging economy
by Abeer Hassan & Ahmed A. Elamer & Mary Fletcher & Nawreen Sobhan - 411-433 Predicting stock market returns in the US: evidence from an average correlation approach
by Xiyang Li & Bin Li & Tarlok Singh & Kan Shi - 435-454 Getting CFO on board – its impact on firm performance and earnings quality
by Lien Duong & John Evans & Thu Phuong Truong
January 2020, Volume 33, Issue 1
- 34-56 Facilitating the application of auditors’ underlying skeptical disposition
by Jahanzeb Khan & Noel Harding - 57-74 Political stability, political rights and earnings management: some international evidence
by Tesfaye Taddese Lemma & Ayalew Lulseged & Mthokozisi Mlilo & Minga Negash - 75-91 Factors that influenced the adoption of IFRS by Islamic banks in the UAE
by Mohammad Haroun Sharairi - 92-107 Why do investors not punish politically connected firms for financial misrepresentation?
by Xin Yu & Ying Zheng - 128-147 Properties of analysts’ consensus cash flow forecasts for Australian firms
by Kamran Ahmed & Muhammad Nurul Houqe & John Hillier & Steven Crockett - 167-185 Is earnings management associated with corporate environmental disclosure?
by Ali Meftah Gerged & Lara Mohammad Al-Haddad & Meshari O. Al-Hajri - 186-216 Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia
by Muhammad Shahin Miah & Haiyan Jiang & Asheq Rahman & Warwick Stent - 217-233 Undergraduate accounting students’ perception of a course in accounting research and theory
by Ron Baker & Sara Wick - 234-251 Teaching IFRS: evidence from course experience and approaches to learning in China
by Riccardo Natoli & Zi Wei & Beverley Jackling
December 2019, Volume 33, Issue 1
- 1-15 Acculturation of non-native English-speaking teachers in accounting: an ethnographic study
by Nadana Abayadeera & Dessalegn Getie Mihret & Jayasinghe Hewa Dulige - 16-33 Pyramid ownership structure and tax avoidance among Canadian firms
by Justin Mindzak & Tao Zeng - 108-127 Complexity in accounting for derivatives
by Rodrigo Fernandes Malaquias & Pablo Zambra - 148-166 Ownership types, corporate governance and corporate social responsibility disclosures
by Ibrahem Alshbili & Ahmed A. Elamer & Eshani Beddewela - 252-267 The effects of ownership concentration and corporate governance on corporate risk-taking
by Seksak Jumreornvong & Sirimon Treepongkaruna & Panu Prommin & Pornsit Jiraporn
November 2019, Volume 32, Issue 4
- 553-567 Empirical evidence of the suitability of IFRS in emerging markets
by Ghassan H. Mardini & Rula S. Wadi & Osama A. Mah’d - 568-586 Gender diversity on audit committees and its impact on audit fees: evidence from India
by Seema Miglani & Kamran Ahmed - 587-609 Making investment decisions using XBRL filing data
by Rimona Palas & Amos Baranes - 610-626 Environmental disclosures and changes in firm value: new evidence from the BP oil spill
by Steve A. Garner & Michael J. Lacina - 627-641 Stock price synchronicity and dividend policy: evidence from an emerging market
by Omar Farooq & Mona A. ElBannan - 642-661 The impact of communication style on psychological comfort and trust in audit services
by Naruanard Sarapaivanich & Jomjai Sampet & Paul G. Patterson - 662-677 IFRS adoption and accounting regulation in Ethiopia
by Yitayew Mihret Wagaw & Dessalegn Getie Mihret & Degefe Duressa Obo - 678-691 Accumulated (integrated) interest and the square root process
by Diandian Ma & Xiaojing Song & Mark Tippett & Thu Phuong Truong - 692-724 Impact of ASX corporate governance guidelines on sustainability reporting
by Robert Czernkowski & Stephen Kean & Stephen Lim
September 2019, Volume 32, Issue 3
- 313-325 Bandits and bounties: the intersection of information search and investment decisions
by Anthony A. Meder & Steven Schwartz & Richard Young - 326-343 Quality and quantity of FTSE-100 segmental information reporting
by Ghassan H. Mardini & Sameh Ammar - 344-361 Political competition and debt: evidence from New Zealand local governments
by Bikram Chatterjee & Sukanto Bhattacharya & Grantley Taylor & Brian West - 362-380 Material weakness disclosures and restatements: value of external auditor attestation
by Binod Guragai & Paul D. Hutchison - 381-398 Implementation of risk management and corporate sustainability in the Canadian oil and gas industry
by Kalinga Jagoda & Patrick Wojcik - 399-416 Are family firms more optimistic than non-family firms?
by Xuan Huang & Fei Kang - 417-435 Corporate voluntary carbon disclosure strategy and carbon performance in the USA
by Ragini Rina Datt & Le Luo & Qingliang Tang - 436-453 The effects of IFRS adoption and firm size on audit fees in financial institutions in Ghana
by William Coffie & Ibrahim Bedi - 454-476 Board gender composition, dividend policy and COD: the implications of CEO duality
by Samuel Jebaraj Benjamin & Pallab Biswas - 477-495 Post-regulation effect on factors driving environmental disclosures among Chinese listed firms
by Kemi Yekini & Ismail Adelopo & Yan Wang & Surong Song - 496-513 The long-term effect of economic value added adoption on the firm’s business decision
by Cherif Guermat & Ismail U. Misirlioglu & Ahmed M. Al-Omush - 514-531 Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia
by Noorul Azwin Binti Md Nasir & Muhammad Jahangir Ali & Kamran Ahmed - 532-552 Country-level corporate governance and protection of minority shareholders’ rights
by Otuo Serebour Agyemang & Mavis Osei-Effah & Samuel Kwaku Agyei & John Gartchie Gatsi
July 2019, Volume 32, Issue 2
- 70-87 Organizational learning and job satisfaction of trainee auditors: a case study of Chinese CPA firms
by Guangyou Liu & Hong Ren - 88-112 Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?
by Grace C.-M. Hsu & Peter Clarkson & Annabelle X. Ouyang - 113-128 Exploring the meaning of climate change discourses: an impression management exercise?
by Nik Nazli Nik Ahmad & Dewan Mahboob Hossain - 129-147 Is CSR performance related to disclosure tone in earnings announcements?
by Yu Lu & Steven Cahan & Diandian Ma - 148-165 CEO power and labor productivity
by Emily Breit & Xuehu (Jason) Song & Li Sun & Joseph Zhang - 166-180 Addressing the AICPA core competencies through the usage of the monopoly™ board game
by Rania Mousa - 181-202 The impact of legitimacy threaton the choice of external carbon assurance
by Ragini Rina Datt & Le Luo & Qingliang Tang - 203-220 Managerial ownership, board independence and firm performance
by Yuan George Shan - 221-235 Shareholder rights, telecommunications and director attendance around the world
by John Nowland - 236-251 “If not, why not” form of governance
by Tek Lama & Warwick Wyndham Anderson - 252-272 Team-based employee remuneration
by Hemantha S.B. Herath & Wayne G. Bremser & Jacob G. Birnberg