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Content
2023, Volume 19, Issue 1
- 1-21 Internal auditors without proficiency: a giraffe without a neck
by Hassan Kehinde Oyewumi & Che-Ahmad B. Ayoib & Oluwatoyin Muse Johnson Popoola - 1-21 Internal auditors without proficiency: a giraffe without a neck
by Hassan Kehinde Oyewumi & Che-Ahmad B. Ayoib & Oluwatoyin Muse Johnson Popoola - 22-52 The impact of audit committee characteristics on auditor remuneration: UK evidence
by Jihad Al-Okaily & Salma Naueihed - 22-52 The impact of audit committee characteristics on auditor remuneration: UK evidence
by Jihad Al-Okaily & Salma Naueihed - 53-70 Knowledge mapping in the area of corporate social responsibility and financial performance: a bibliometric and visualisation analysis
by Harish Kumar Bhatter & Biswajit Prasad Chhatoi - 53-70 Knowledge mapping in the area of corporate social responsibility and financial performance: a bibliometric and visualisation analysis
by Harish Kumar Bhatter & Biswajit Prasad Chhatoi - 71-100 Internal auditors' selection for sustainable competitive advantage
by Azleen Ilias & Nasrudin Baidi & Erlane K. Ghani - 71-100 Internal auditors' selection for sustainable competitive advantage
by Azleen Ilias & Nasrudin Baidi & Erlane K. Ghani - 101-127 Board gender diversity and real earnings management: the moderating role of auditor reputation
by Sameh Halaoua & Sonia Boukattaya - 101-127 Board gender diversity and real earnings management: the moderating role of auditor reputation
by Sameh Halaoua & Sonia Boukattaya
2022, Volume 18, Issue 2
- 107-136 Who is responsible for developing the non-core skills of entry-level public sector trainee auditors: the case of the Auditor-General South Africa
by Fortunate Mashabela & Barry Ackers - 107-136 Who is responsible for developing the non-core skills of entry-level public sector trainee auditors: the case of the Auditor-General South Africa
by Fortunate Mashabela & Barry Ackers - 137-162 Accrual accounting earnings around zero in Greek municipalities: the relevance of political factors
by Sandra Cohen & Ioanna Malkogianni - 137-162 Accrual accounting earnings around zero in Greek municipalities: the relevance of political factors
by Sandra Cohen & Ioanna Malkogianni - 163-183 The causes of profitability: a panel study of Indian IT and consulting sector
by Rohit Bansal & Sanjay Kumar Kar & Saroj Kumar Mishra - 163-183 The causes of profitability: a panel study of Indian IT and consulting sector
by Rohit Bansal & Sanjay Kumar Kar & Saroj Kumar Mishra - 184-197 Sahara: when regulator's radar strikes
by Palka Chhillar - 184-197 Sahara: when regulator's radar strikes
by Palka Chhillar
2022, Volume 18, Issue 1
- 1-27 Factors inhibiting effective organisational performance management: insights from the South African public sector
by Asogan Moodley & Barry Ackers & Elza Odendaal - 1-27 Factors inhibiting effective organisational performance management: insights from the South African public sector
by Asogan Moodley & Barry Ackers & Elza Odendaal - 28-48 The impact of ownership structure and corporate governance on capital structure decisions in the UAE
by Mohammed M. Elgammal & Basil Al-Najjar - 28-48 The impact of ownership structure and corporate governance on capital structure decisions in the UAE
by Mohammed M. Elgammal & Basil Al-Najjar - 49-60 The Fraud theories: Triangle, Diamond, Pentagon
by Parvati T. Soneji - 49-60 The Fraud theories: Triangle, Diamond, Pentagon
by Parvati T. Soneji - 61-81 The UK public sector VfM audit expectations gap: evidence from the informed groups
by Abdelhafid Benamraoui & Yousef Ali Alwardat & Yusuf Karbhari - 61-81 The UK public sector VfM audit expectations gap: evidence from the informed groups
by Abdelhafid Benamraoui & Yousef Ali Alwardat & Yusuf Karbhari - 82-106 Towards a quantitative measure of audit quality: do auditor demographic characteristics in Egyptian settings matter?
by Tariq H. Ismail & Raghda Salah Mohamed - 82-106 Towards a quantitative measure of audit quality: do auditor demographic characteristics in Egyptian settings matter?
by Tariq H. Ismail & Raghda Salah Mohamed
2021, Volume 17, Issue 1/2
- 1-35 Are Tunisian firms managing their earnings through asset sales following the 2011 uprising?
by Sarra Elleuch - 1-35 Are Tunisian firms managing their earnings through asset sales following the 2011 uprising?
by Sarra Elleuch - 36-72 The effectiveness of board of directors and family ownership: interaction and impact on the discretionary accruals
by Anas Ghazalat - 36-72 The effectiveness of board of directors and family ownership: interaction and impact on the discretionary accruals
by Anas Ghazalat - 73-92 The trade-off between accrual-based and real earnings management: evidence from Jordan
by Mohammad Azzam & Alaa AlQudah & Lara Al-Haddad & Ayman Abu Haija - 73-92 The trade-off between accrual-based and real earnings management: evidence from Jordan
by Mohammad Azzam & Alaa AlQudah & Lara Al-Haddad & Ayman Abu Haija - 93-126 Political connections, government ownership, and earnings management: evidence from Jordan
by Mohammad Alhadab & Modar Abdullatif & Ahmed Hassan Ahmed & Yasean Tahat & Israa Mansour - 93-126 Political connections, government ownership, and earnings management: evidence from Jordan
by Mohammad Alhadab & Modar Abdullatif & Ahmed Hassan Ahmed & Yasean Tahat & Israa Mansour - 127-147 The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies
by Bubaker Khaled & Zakaria Ali Aribi - 127-147 The impact of corporate governance and accruals flexibility on the interaction between earnings management strategies
by Bubaker Khaled & Zakaria Ali Aribi - 148-172 The effects of R%D expenditure and earnings management on stock options: evidence from market competition
by Yi-Mien Lin & Tzu-Wen Lee - 148-172 The effects of R%D expenditure and earnings management on stock options: evidence from market competition
by Yi-Mien Lin & Tzu-Wen Lee - 173-201 Earnings management, corporate social responsibility and governance structure: further evidence from Egypt
by Tarek Abdelfattah & Mostafa Elfeky - 173-201 Earnings management, corporate social responsibility and governance structure: further evidence from Egypt
by Tarek Abdelfattah & Mostafa Elfeky
2020, Volume 16, Issue 1
- 1-24 Effects of mandatory adoption of IFRS on market liquidity in Brazil
by Ricardo Luiz Menezes Silva & Paula Carolina Ciampaglia Nardi - 1-24 Effects of mandatory adoption of IFRS on market liquidity in Brazil
by Ricardo Luiz Menezes Silva & Paula Carolina Ciampaglia Nardi - 25-42 Continuous internal auditing: can big data analytics help?
by Prem Lal Joshi & Govindan Marthandan - 25-42 Continuous internal auditing: can big data analytics help?
by Prem Lal Joshi & Govindan Marthandan - 43-62 Do strategic cost policies lead to more sustainable practices? Evidence from county governments
by Ouadie Akaaboune & Royce D. Burnett & Christopher J. Skousen & Assyad Al-Wreiket - 43-62 Do strategic cost policies lead to more sustainable practices? Evidence from county governments
by Ouadie Akaaboune & Royce D. Burnett & Christopher J. Skousen & Assyad Al-Wreiket - 63-80 The impact of multiple directorships, board characteristics, and ownership on the performance of Palestinian listed companies
by Mohammed W.A. Saleh & Rohaida Abdul Latif & Fathiyyah Abu Bakar & Zahraddeen Salisu Maigoshi - 63-80 The impact of multiple directorships, board characteristics, and ownership on the performance of Palestinian listed companies
by Mohammed W.A. Saleh & Rohaida Abdul Latif & Fathiyyah Abu Bakar & Zahraddeen Salisu Maigoshi - 81-107 Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter?
by Yosra Mnif Sellami & Hela Borgi - 81-107 Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter?
by Yosra Mnif Sellami & Hela Borgi
2019, Volume 15, Issue 3
- 219-240 The relationship between evidence characteristics and audit efficiency and effectiveness: evidence from Middle Eastern countries
by Osama A.E. Mah'd & Ghassan H. Mardini & Manal M. Ali - 241-261 Performance and entrepreneurial orientation in SMEs: the case of Abu Dhabi
by Mohamed Sherif & Laura Galloway & Hajer Zarrouk - 262-277 The association between accruals and stock return following FRS3
by Javad Izadi & Alireza Nazarian & Jinfeng Ye & Ali Shahzad - 278-312 Ethical values in auditing from Islamic perspective
by Hossein Sayyadi Tooranloo & Pedram Azizi
2019, Volume 15, Issue 2
- 113-143 The association between firm characteristics and the quality characteristics of the internal audit function in the UK: an agency perspective
by Hazem Ramadan Ismael - 113-143 The association between firm characteristics and the quality characteristics of the internal audit function in the UK: an agency perspective
by Hazem Ramadan Ismael - 144-167 Auditor sanctions and the management of riskiness of audit client portfolios
by Hsiao-Lun Lin & Ai-Ru Yen - 144-167 Auditor sanctions and the management of riskiness of audit client portfolios
by Hsiao-Lun Lin & Ai-Ru Yen - 168-190 Manager's misinterpretation of goodwill impairments: evidence from German listed companies
by Laurent Lazar - 168-190 Manager's misinterpretation of goodwill impairments: evidence from German listed companies
by Laurent Lazar - 191-218 Individual auditor competences and the pricing of audit services
by Irina Alexeyeva - 191-218 Individual auditor competences and the pricing of audit services
by Irina Alexeyeva
2019, Volume 15, Issue 1
- 1-30 The impacts of multiple large ownership structure on board independence
by Ismail Adelopo & Yinusa Ganiyu Olumuyiwa & Ibrahim Rufai - 1-30 The impacts of multiple large ownership structure on board independence
by Ismail Adelopo & Yinusa Ganiyu Olumuyiwa & Ibrahim Rufai - 31-56 Effect of aggregate, mandatory and voluntary disclosure on firm performance in a developing market: the case of Kuwait
by Issa Dawd & Lanouar Charfeddine - 31-56 Effect of aggregate, mandatory and voluntary disclosure on firm performance in a developing market: the case of Kuwait
by Issa Dawd & Lanouar Charfeddine - 57-88 Auditors' issue contingency of reduced audit quality acts: perceptions of managers and partners
by Jan Svanberg & Peter Öhman - 57-88 Auditors' issue contingency of reduced audit quality acts: perceptions of managers and partners
by Jan Svanberg & Peter Öhman - 89-111 Corporate governance and risk disclosure: evidence from Saudi Arabia
by Awad Ibrahim & Murya Habbash & Khaled Hussainey - 89-111 Corporate governance and risk disclosure: evidence from Saudi Arabia
by Awad Ibrahim & Murya Habbash & Khaled Hussainey
2018, Volume 14, Issue 4
- 291-314 The value of a voluntary audit in debt financing: evidence from small privately held companies
by Sanna Tervo & Annukka Jokipii - 291-314 The value of a voluntary audit in debt financing: evidence from small privately held companies
by Sanna Tervo & Annukka Jokipii - 315-337 Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence
by Imen Khelil & Khaled Hussainey & Hédi Noubbigh - 315-337 Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence
by Imen Khelil & Khaled Hussainey & Hédi Noubbigh - 338-363 Public perception of the role of accounting in a transition economy: the case of Russia
by Galina G. Preobragenskaya & Robert W. McGee & Iliya Komarev - 338-363 Public perception of the role of accounting in a transition economy: the case of Russia
by Galina G. Preobragenskaya & Robert W. McGee & Iliya Komarev - 364-387 Value relevance of earnings and book value in India: significance of accounting reforms and intangible-intensity in an emerging market
by Pooja Kumari & Chandra Sekhar Mishra - 364-387 Value relevance of earnings and book value in India: significance of accounting reforms and intangible-intensity in an emerging market
by Pooja Kumari & Chandra Sekhar Mishra
2018, Volume 14, Issue 2/3
- 105-127 The impact of equity share class on the information content of earnings and cash flows: evidence from Mexico
by Jose Miranda-Lopez & Isho Tama-Sweet - 105-127 The impact of equity share class on the information content of earnings and cash flows: evidence from Mexico
by Jose Miranda-Lopez & Isho Tama-Sweet - 128-158 Impact of IFRS adoption on reporting of firm efficiency: case of Indian IT firms
by Sandhya Bhatia & Arindam Tripathy - 128-158 Impact of IFRS adoption on reporting of firm efficiency: case of Indian IT firms
by Sandhya Bhatia & Arindam Tripathy - 159-182 Excess audit committee compensation and audit pricing
by Rachana Kalelkar & Sarfraz Khan & Sung-Jin Park - 159-182 Excess audit committee compensation and audit pricing
by Rachana Kalelkar & Sarfraz Khan & Sung-Jin Park - 183-253 A review of the concept and measures of audit quality across three decades of research
by Tânia Menezes Montenegro & Filomena Antunes Brás - 183-253 A review of the concept and measures of audit quality across three decades of research
by Tânia Menezes Montenegro & Filomena Antunes Brás - 254-289 Unintended consequences of Big 4 auditor office-level industry specialisation
by Sharad Asthana & Rachana Kalelkar & K.K. Raman - 254-289 Unintended consequences of Big 4 auditor office-level industry specialisation
by Sharad Asthana & Rachana Kalelkar & K.K. Raman
2018, Volume 14, Issue 1
- 1-23 Do covenant violations affect audit report timeliness?
by Zane Swanson & Yinghong Zhang - 1-23 Do covenant violations affect audit report timeliness?
by Zane Swanson & Yinghong Zhang - 24-46 Organisational culture's impact on management accounting and control practices in the United Arab Emirates
by Walaa Wahid ElKelish & Robert C. Rickards - 24-46 Organisational culture's impact on management accounting and control practices in the United Arab Emirates
by Walaa Wahid ElKelish & Robert C. Rickards - 47-62 Earnings quality of Indonesian firms surrounding initial public offerings
by Yanthi Hutagaol-Martowidjojo & Felita Widyanto - 47-62 Earnings quality of Indonesian firms surrounding initial public offerings
by Yanthi Hutagaol-Martowidjojo & Felita Widyanto - 63-84 Agency costs, ownership structure and corporate governance mechanisms in Ghana
by Andrews Owusu & Charlie Weir - 63-84 Agency costs, ownership structure and corporate governance mechanisms in Ghana
by Andrews Owusu & Charlie Weir - 85-104 An analysis of the firms-specific determinants influencing the voluntary IFRS adoption: evidence from Italian private firms
by Sonja Pichler & Michela Cordazzo & Paola Rossi - 85-104 An analysis of the firms-specific determinants influencing the voluntary IFRS adoption: evidence from Italian private firms
by Sonja Pichler & Michela Cordazzo & Paola Rossi
2017, Volume 13, Issue 4
- 325-338 Assessment of fair value accounting from the Islamic perspective
by Ika Sari Wahyuni-TD - 339-360 The integration of the third generation balanced scorecard with a student loyalty model to enhance financial performance in higher education
by Eman Farag & Mamdouh Elkady & Khaled Hussainey - 361-379 Market impact of proved reserves disclosures by US publicly held oil and gas exploration and development companies
by Charles Gray & Zane Swanson - 380-397 An intra-cultural study on accounting students' and practitioners' perceptions of accountants and accounting in Vietnam
by Bình Nghiêm-Phú & Thà nh Hưng Nguyễn - 398-420 Determinants of corporate social responsibility reporting and external assurance: evidence from Italian-listed companies
by Lara Tarquinio & Adriana Rossi
2017, Volume 13, Issue 3
- 227-253 Audit quality and the value relevance of fair values
by Jimi Siekkinen - 254-279 An independent audit oversight system in a non-developed market: the case of Egypt
by Mohamed Khaled Amr Eldaly & Magdy Abdel-Kader - 280-292 Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case
by Azrul Abdullah & Ku Nor Izah Ku Ismail - 293-307 The value relevance of intangibles: some evidence on industry sector, firm performance and size effects
by Maqsood Iqbal Qureshi - 308-323 A study of inverted U-shape relationship between firm size and corporate social responsibility - the case of Indonesia
by P. Golrida Karyawati & Katon Angesty & Prem Lal Joshi
2017, Volume 13, Issue 2
- 123-149 Earnings management in Libyan commercial banks: perceptions of stakeholders
by Yasser Barghathi & David Collison & Louise Crawford - 150-186 The interference of the organisational culture with the internal audit function
by Joshua Onome Imoniana & Sergio Ricardo Leandro Dias - 187-198 Do experienced auditors have a bias for confirmatory audit evidence?
by Dennis M. O'Reilly & John T. Reisch & Robert A. Leitch - 199-226 Client-based measure of the audit office reputation
by Sharad Asthana & Rachana Kalelkar
2017, Volume 13, Issue 1
- 1-41 Study on theories and mechanisms of corporate governance
by Rakesh K. Mishra & Sheeba Kapil - 42-64 Abnormal audit fees and future restatements: evidence from Tehran Stock Exchange
by Mahdi Salehi & Shayan Farhangdoust & Adineh Vahidnia - 65-98 The rewards for publishing in accounting in the USA
by Sharad Asthana & Steven Balsam - 99-122 An empirical evidence on audit selection and audit rotation: the case of Qatari listed companies
by Ghassan H. Mardini & Yasean Tahat
2016, Volume 12, Issue 4
- 333-359 On the credibility of intersegment revenues and the persistence of segment earnings
by Yingxu Kuang & Xiaoyan Chu & Yu Zhang - 360-395 Ownership structure, board's characteristics and corporate governance disclosure in GCC banks: what about Islamic banks?
by Rihab Grassa & Raida Chakroun - 396-421 The impact of internal control weaknesses on firms' cash policies
by Mikhail Pevzner & Gregory Gaynor - 422-444 IFRS implementation at international level: a biplot analysis
by Isabel Gallego-Ã lvarez & Beatriz Cuadrado-Ballesteros & Nicaury MejÃa-Rosario
2016, Volume 12, Issue 3
- 213-236 The determinants of voluntary disclosure in Saudi Arabia: an empirical study
by Murya Habbash & Khaled Hussainey & Awad Elsayed Awad - 237-260 Internet financial reporting and firm value: evidence from Gulf Cooperation Council countries
by Hasan O. Bin-Ghanem & Akmalia M. Ariff - 261-286 Earnings management around Swedish corporate income tax reforms
by Dennis Sundvik - 287-312 The interpretation differences of verbal probability expressions in principles-based accounting standards: evidence from China
by Fengchun Tang & Ling Yang - 313-331 Technological and innovation disclosure: determinants for Tunisian companies
by Mounira Sidhom Hamed & Mohamed Ali Brahim Omri
2016, Volume 12, Issue 2
- 103-130 The role of non-financial measures in controlling myopic activities: the case of hard selling
by Dhinu Srinivasan & Alex Thevaranjan - 131-150 The effects of time budget pressure, organisational-professional conflict, and organisational commitment on dysfunctional auditor behaviour
by Jan Svanberg & Peter Öhman - 151-166 The importance of emotional intelligence traits for auditors
by Edmund J. Boyle & Henry R. Schwarzbach & Elizabeth A. Cooper - 167-211 Information content of IFRS versus domestic accounting standards: evidence from mandatory IFRS adoption in Israel
by Ariel Markelevich & Lewis Shaw & Hagit Weihs
2016, Volume 12, Issue 1
- 1-23 Legal origin, economic freedom and earnings management practices: MENA evidence
by Kais Baatour & Hakim Ben Othman - 24-44 Mandatory IFRS adoption and earnings quality in different institutional settings: a comparison between Italy and the UK
by Domenico Campa & Ray Donnelly - 45-69 Temporal variation and cross-sectional differences of accounting conservatism in emerging countries
by Maha Khalifa & Hakim Ben Othman & Khaled Hussainey - 70-84 Impact of internal control material weaknesses on executive compensation: evidence from Iran
by Zohreh Hajiha & Mohammad S. Bazaz - 85-102 An examination of the use of profitability analysis in manufacturing industry
by John A. Brierley
2015, Volume 11, Issue 3/4
- 225-254 Factors influencing students' choice of an accounting major in Egypt
by Ahmed Anis & Rasha Hanafi - 255-280 A balanced scorecard model for performance excellence in Saudi Arabia's higher education sector
by Tariq H. Ismail & Mansour Al-Thaoiehie - 281-311 Corporate governance, organisational power and disclosure by firms in the United Arab Emirates
by Mostafa Kamal Hassan - 312-337 Corporate governance mechanisms and audit report timeliness: empirical evidence from Oman
by Saeed Rabea Baatwah & Zalailah Salleh & Norsiah Ahmad - 338-352 Market timing behaviour, bankruptcy costs and capital structure decisions in MENA: the case of Egypt
by Mohamed Sherif - 353-394 A comparison of US and Canadian environmental disclosures according to AICPA and CICA guidelines
by Paul A. Ashcroft
2015, Volume 11, Issue 2
- 107-129 A cautionary alert - limited investors' guidance by small companies: as evidenced by FIN 48 related Topic 11.M disclosures within micro cap firms
by Linda Campbell & Marshall K. Pitman - 130-160 The effect of board and chairperson independence: an examination of CEO dismissal in Australia
by Will Mackay & Yuan George Shan & Bryan Howieson - 161-187 Value relevance of discretionary accruals under environmental uncertainty: the incidence of IFRS and the country's legal regime
by Denis Cormier & Marie-Josée Ledoux & Guy Villeneuve - 188-201 IFRS compliance and audit quality: evidence from KSA
by Qasim Mohammad Zureigat - 202-220 Intellectual capital and profitability in European football clubs
by Panagiotis E. Dimitropoulos & Evangelos Koumanakos
2015, Volume 11, Issue 1
- 1-13 Valuation of various media advertising expenditures - UK perspective
by Maqsood Iqbal Qureshi - 14-47 The evolving role of environmental management accounting in internal decision-making: a research note
by Alessandro Marelli - 48-83 Human capital, pension information and firm valuation
by Yan Li & Thomas W. Scott - 84-105 Differences in earnings management between audited and non-audited private manufacturing firms: evidence from Greece
by Vasileios Zisis & John Sorros
2014, Volume 10, Issue 3
- 229-254 Financial management performance of public sector: quality of internal auditor
by Takiah Mohd Iskandar & Yati Md Lasa & Norul Syuhada Abu Hassan - 255-278 An analysis of profit and loss in Brazil before and after the full adoption of the International Financial Reporting Standards
by Isabel Gallego-Ã lvarez & Marta Cristina Pelucio-Grecco & Henrique Formigoni & CecÃlia Moraes Santostaso Geron - 279-298 Does the adoption of IFRS promote emerging stock markets development? Evidence from MENA countries
by Mohamed Faker Klibi & Anas Kossentini - 299-325 Benefits and costs of political connections: evidence from Tunisia
by Naima Lassoued & Mouna Ben Rejeb Attia
2014, Volume 10, Issue 2
- 109-132 The role of accounting in corporate governance in a developing country: institutional political economy perspective
by Athula Ekanayake & Sujatha Perera - 133-152 Managers' incentives for issuing cash flow forecasts
by Suzan Abed & Clare Roberts & Khaled Hussainey - 153-186 How audit fees are affected by a client under SEC investigation
by Winifred D. Scott & Willie E. Gist - 187-202 An empirical study of the influence of business strategy, uncertainty and market position on financial measures using the SEM approach
by Anbalagan Krishnan & R. Ravindran & PremLal Joshi - 203-227 The financial distress of public sector entities. Evidence from Italian public universities
by Marco Bisogno & Francesca Citro & Aurelio Tommasetti
2014, Volume 10, Issue 1
- 1-42 Detecting asset misappropriation: a framework for external auditors
by Rasha Kassem - 43-67 International financial reporting standards and SMEs: the effects on firm rating according to Basel II
by Monica Bartolini & Silvia Gardini & Giuseppe Savioli - 68-90 The impact of internal governance mechanisms on audit quality: a study of large listed companies in China
by Yuan George Shan - 91-108 Auditor workload compression and busy season portfolio changes: US evidence
by Dennis M. López & Marshall K. Pitman
2013, Volume 9, Issue 4
- 307-325 The effect of reporting internal control weakness on predicting future performance using discretionary accruals
by SangHyun Suh & Guy D. Fernando - 326-343 Audit committee involvement in resolving contentious accounting issues: perceptions of chief financial officers, audit committee chairs and external auditors in Malaysia
by Zalailah Salleh & Jenny Stewart - 344-364 Do regulatory policies on auditing affect executive pay?
by Hui Chen & Debra Jeter & Ya-Wen Yang - 365-387 Accounting regulation changes: differing attitudes of directors and auditors
by Conor O'Leary & Pran Boolaky & Deborah Delaney - 388-415 The value relevance of earnings in Europe after IFRS implementation: why do national differences persist?
by Andrei Filip & Bernard Raffournier
2013, Volume 9, Issue 3
- 199-223 The adoption and success of private sector outsourcing in Australia
by Kevin Baird & Herbert Schoch - 224-246 Auditor fee dependence, auditor tenure, and auditor independence: the case of Finland
by Damai Nasution & Ralf Östermark - 247-267 Empirical evidence from an inter-industry descriptive analysis of overall materiality measures
by Nicola Pecchiari & Craig Emby & Guiseppe Pogliani - 268-285 Has IFRS adoption affected management accounting systems? Empirical evidence from Greece
by Sandra Cohen & Sotiris Karatzimas - 286-306 An empirical investigation of the impact of globalisation and information technology on the role of the management accountant: evidence from the United Arab Emirates
by Sawsan Saadi Halbouni & Mohamed Abdalla Nour
2013, Volume 9, Issue 2
- 101-125 Investigating the voluntary European embedded value (EEV) disclosure practices in the European life insurance industry
by Muhammad Almezweq & Guy Liu - 126-152 Forensic accounting corporations' codes of ethics and standards of practice - a comparison
by Wm. Dennis Huber - 153-183 Political connections, fees paid to auditors and auditor independence in Malaysia: evidence from going concern audit opinions
by Effiezal Aswadi Abdul Wahab & Mazlina Mat Zain & Rashidah Abdul Rahman - 184-198 The value relevance of earnings and cash flows under International Financial Reporting Standards: the case of Greece
by Konstantinos Papadatos & Vasiliki Makri
2013, Volume 9, Issue 1
- 1-26 The impact of R%D on the value of European firms
by Andi Duqi & Giuseppe Torluccio - 27-57 IASB changes on leasing - a study discovering the impact of lease disclosures in the assessment of equity risk
by Anastasia Kraft & Kerstin Lopatta - 58-74 Corporate ownership structure and its impacts on firms' innovation level: Tunisian cases
by Jamel Chouaibi - 75-99 Ownership structure, financial reporting fraud and audit quality: Chinese evidence
by Yu Chen & Zabihollah Rezaee
2012, Volume 8, Issue 4
- 303-335 Mandatory compliance by publicly listed companies in Malaysia
by M. Akhtaruddin & Hasnah Haron - 336-354 The Brazilian common stock market reaction to corporations' performance
by Ademir Clemente & Marines Taffarel & Wesley Vieira Da Silva - 355-372 Determinants of capital structure of aluminium industry in India: a post liberalisation period analysis
by Sarbapriya Ray - 373-393 The value relevance of fair value accounting of investment properties in the Jordanian shareholding companies PAPER WITHDRAWN
by Husam Aldeen Al-Khadash
2012, Volume 8, Issue 3
- 203-222 Cash versus accrual accounting measures in Greek municipalities: proxies or not for decision-making?
by Sandra Cohen - 223-238 Tax management and IFRS financial reporting synergies
by Leonidas Doukakis & Georgia Siougle & Eleni Vrentzou - 239-255 Product life cycle cost analysis, role of budget, and the performance of manufacturing and marketing departments
by Alan S. Dunk - 256-273 Memory-induced misperceptions of going concern risk by experienced auditors in a multi-client environment
by Amanda M. Grossman & Chih-Chen Lee & Robert B. Welker - 274-302 The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany
by Christoph Watrin & Christiane Pott & Robert Ullmann
2012, Volume 8, Issue 2
- 115-136 Management accounting system implementation success: is reporting useful information sufficient?
by Alnoor Bhimani - 137-156 The influence of firm characteristics on disclosure of financial ratios in annual reports of Turkish firms listed in the Istanbul Stock Exchange
by Ali Uyar & Merve Kılıç - 157-183 The moderating effect of voluntary disclosure on the relation between earnings quality and information asymmetry: some Canadian evidence
by Denis Cormier & Marie-Josée Ledoux & Michel Magnan - 184-202 Corporate diversification, firm value and operating performance: testing the relevance of segment accounting data
by Kingsley Onwunyiri Olibe & Ike C. Ehie & William R. Strawser
2012, Volume 8, Issue 1
- 1-23 In search of the invisible user of financial statements and his information needs. The (non)sense of different standards for listed and non-listed companies
by Vicky Cole & Joël Branson & Diane Breesch - 24-42 Implementing strategy through performance measurement: an empirical test
by Russ Kershaw & D.K. Malhotra - 43-68 Assessing the value relevance of total comprehensive income under IFRS: an empirical evidence from European stock exchanges
by Alain Devalle & Riccardo Magarini - 69-90 Value relevance of alternative methods of accounting for actuarial gains and losses
by Ana Isabel Morais