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Content
August 2019, Volume 27, Issue 3
- 512-528 Integration of DeLone and McLean and self-determination theory in internet banking continuance intention context
by Samar Rahi & Mazuri Abd.Ghani
May 2019, Volume 27, Issue 2
- 190-223 Long horizon institutional investors and the relation between missing quarterly analyst forecasts and CEO turnover
by Juan Wang - 224-243 Intangible investments and voluntary delisting
by Henry Agyei-Boapeah & Yuan Wang & Abongeh A. Tunyi & Michael Machokoto & Fan Zhang - 244-261 Earnings management and equity incentives: evidence from the European banking industry
by Mohammad Alhadab & Bassam Al-Own - 262-283 The emission trading system, risk management committee and voluntary corporate response to climate change – a CDP study
by Mohammed Hossain & Omar Farooque - 284-300 Corporate governance and corporate social responsibility disclosures in insurance companies
by Md Shahid Ullah & Mohammad Badrul Muttakin & Arifur Khan - 301-332 Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies?
by Christine Adel & Mostaq M. Hussain & Ehab K.A. Mohamed & Mohamed A.K. Basuony - 333-351 Accruals quality and the cost of debt: the European evidence
by Yasser Eliwa & Andros Gregoriou & Audrey Paterson - 352-371 Advancements and forecasts of electronic tax return and informational filings in the US
by Kai S. Koong & Shuming Bai & Sara Tejinder & Charlotte Morris
March 2019, Volume 27, Issue 1
- 2-26 Gender diversity and firm value: evidence from UK financial institutions
by Peter Agyemang-Mintah & Hannu Schadewitz - 27-55 An investigation of the factors influencing cost system functionality using decision trees, support vector machines and logistic regression
by Cemil Kuzey & Ali Uyar & Dursun Delen - 56-73 Leverage and firm investment: the role of information asymmetry and growth
by Albert Danso & Theophilus Lartey & Samuel Fosu & Samuel Owusu-Agyei & Moshfique Uddin - 74-95 Does XBRL disclosure management solution influence earnings release efficiency and earnings management?
by Tien-Shih Hsieh & Zhihong Wang & Mohammad Abdolmohammadi - 96-110 The impact of operational risk incidents and moderating influence of corporate governance on credit risk and firm performance
by Chiungfeng Ko & Picheng Lee & Asokan Anandarajan - 111-129 Ownership, tax and intercorporate loans in China
by Wei Huang - 130-150 An empirical study of the relationship between accounting conservatism and executive compensation-performance sensitivity
by Xi Zhang & Simon Gao & Yi Zeng - 151-188 Analysts’ forecasts timeliness and accuracy post-XBRL
by Sherwood Lane Lambert & Kevin Krieger & Nathan Mauck
October 2018, Volume 26, Issue 4
- 466-491 Financial statement effects of adopting IFRS: the Canadian experience
by Eva K. Jermakowicz & Chun-Da Chen & Han Donker - 492-507 Corporate governance, accounting information environment and investment-cash flow sensitivity
by Ming Li & Liang Song - 508-526 Real earnings management and financial statement fraud: evidence from Malaysia
by Noorul Azwin binti Md Nasir & Muhammad Jahangir Ali & Rushdi M.R. Razzaque & Kamran Ahmed - 527-540 Malware at its worst: death and destruction
by Richard G. Brody & Harold U. Chang & Erich S. Schoenberg - 541-555 Big Data, digital demand and decision-making
by Steve Green & Earl McKinney Jr & Kurt Heppard & Luis Garcia
August 2018, Volume 26, Issue 3
- 335-361 Firm-specific corporate governance and analysts’ earnings forecast characteristics
by Minna Yu & Yanming Wang - 362-383 Gender diversity in employees and discretionary accruals: the Korean evidence
by Hyun Ah Kim & Seok Woo Jeong - 384-412 SOX 404 and debt contracting value of accounting information
by Shihong Li - 413-442 A review of the current debate on the determinants and consequences of mandatory IFRS adoption
by Noor Houqe - 443-462 Accounting quality and media attention around seasoned equity offerings
by Fernando Comiran & Tatiana Fedyk & Joohyung Ha
May 2018, Volume 26, Issue 2
- 230-244 Control or chaos: impact of workarounds on internal controls
by Aimee Pernsteiner & Dawna Drum & Adam Revak - 245-271 Impairment reversals: unbiased reporting or earnings management
by Tongyu Cao & Hasnah Shaari & Ray Donnelly - 272-290 The incremental informativeness of public subsidiary earnings
by Abbie Daly - 291-310 Awareness of intellectual capital among bank executives in India: a survey
by Mahesh Joshi & Monika Kansal & Sharad Sharma - 311-330 The effect of culture on accounting conservatism during adoption of IFRS in the EU
by Daniel Zeghal & Zouhour Lahmar
March 2018, Volume 26, Issue 1
- 2-37 Market reaction to the transitory effects of IFRS: an examination of disaggregated measures
by Theresa Hilliard & Presha Neidermeyer - 38-58 The impact of mandatory IFRS adoption on capital markets: evidence from Korea
by Saerona Kim & Haeyoung Ryu - 59-80 Political connections and audit report lag: Indonesian evidence
by Ahsan Habib & Abdul Haris Muhammadi - 81-114 An exploratory analysis of earnings management practices in Australia and New Zealand
by Lan Sun & Omar Al Farooque - 115-131 Development of tactical solutions for the e-credit card issuing industry
by Bojun Fan & Hannah Ji & June Wei & Sherwood Lambert - 132-152 Does hedging enhance firm value in good and bad times
by Nafis Alam & Amit Gupta - 153-170 Big Data information governance by accountants
by Emily M. Coyne & Joshua G. Coyne & Kenton B. Walker - 171-186 Beyond ACT & GPA: self-efficacy as a non-cognitive predictor of academic success
by Robert J. Tepper & Steven A. Yourstone - 187-204 Mandatory IFRS adoption, investor protection and earnings management
by Ahmed Kouki - 205-226 Audit committee adoption and firm value: evidence from UK financial institutions
by Peter Agyemang-Mintah & Hannu Schadewitz
October 2017, Volume 25, Issue 4
- 378-394 Simulation evidence on the properties of alternative measures of working capital accruals
by Javad Izadi Zadeh Darjezi & Homagni Choudhury & Alireza Nazarian - 395-412 Discriminatory related party transactions: a new measure
by Mohammad Tareq & Muhammad Nurul Houqe & Tony van Zijl & Dennis William Taylor & Clive Morley - 413-433 Financial and other frauds in the United States: a panel analysis approach
by Shuming Bai & Kai S. Koong - 434-458 Corporate governance and corporate social disclosures: a meta-analytical review
by Md. Tofael Hossain Majumder & Aklima Akter & Xiaojing Li - 459-483 Corporate governance and dividend pay-out policy in UK listed SMEs
by Mohamed H. Elmagrhi & Collins G. Ntim & Richard M. Crossley & John K. Malagila & Samuel Fosu & Tien V. Vu - 484-504 Occurrences of online fraud complaints: 2002 through 2015
by Kai S. Koong & Lai C. Liu & Hong Qin & Tingting Ying
August 2017, Volume 25, Issue 3
- 274-295 Does the hiring of chief risk officers align with the COSO/ISO enterprise risk management frameworks?
by Erastus Karanja - 296-312 Product market competition, R&D investment choice, and real earnings management
by Hsiao-Fen Hsiao & Szu-Lang Liao & Chi-Wei Su & Hao-Chang Sung - 313-332 Ownership structure and tax aggressiveness of Chinese listed companies
by Tingting Ying & Brian Wright & Wei Huang - 333-355 Earnings management using revenue classification shifting – evidence from the IFRS adoption period
by Minyoung Noh & Doocheol Moon & Laura Parte - 356-375 The effect of the CEO’s characteristics on EM: evidence from Jordan
by Rateb Mohammmad Alqatamin & Zakaria Ali Aribi & Thankom Arun
May 2017, Volume 25, Issue 2
- 138-176 Examination of firm performance following the early adoption of SFAS 142
by Lei Han & Daniel F. Hsiao - 177-200 Determinants of social and economic reportings
by Omar Al Farooque & Helena Ahulu - 201-216 Analysts issuing forecasts on weekends
by Ling Liu - 217-236 Independent directors and firm value of group-affiliated firms
by Amrinder Khosa - 237-255 The implication of information technology on the audit profession in developing country
by Menna Tarek & Ehab K.A. Mohamed & Mostaq M. Hussain & Mohamed A.K. Basuony - 256-272 Refining financial analysts’ forecasts by predicting earnings forecast errors
by Tatiana Fedyk
March 2017, Volume 25, Issue 1
- 2-20 Goodwill impairment loss and bond credit rating
by Li Sun & Joseph H. Zhang - 21-42 The role of audit quality and culture influence on earnings management in companies with excessive free cash flow
by Emita W. Astami & Rusmin Rusmin & Bambang Hartadi & John Evans - 43-69 Regime change in the accounting for goodwill
by Md Khokan Bepari & Abu Taher Mollik - 70-90 Monitoring function of the board and audit fees: contingent upon ownership concentration
by Richard Bozec & Mohamed Dia - 91-109 An integrated framework for ERP system implementation
by Kalinga Jagoda & Premaratne Samaranayake - 110-136 The effect of the dependence on the work of other auditors on error in analysts’ earnings forecasts
by Minyoung Noh & Hyunyoung Park & Moonkyung Cho
October 2016, Volume 24, Issue 4
- 321-338 Political connections and organisational performance: evidence from Pakistan
by Moeen Umar Cheema & Rahat Munir & Sophia Su - 339-356 Political connections and earnings quality
by Iman Harymawan & John Nowland - 357-374 Corporate political connections, agency costs and audit quality
by Arifur Khan & Dessalegn Getie Mihret & Mohammad Badrul Muttakin - 375-390 Related party transactions and accounting quality in Greece
by Moataz El-Helaly - 391-414 Convergence or divergence? Corporate climate-change reporting in China
by Helen Hong Yang & Alan Farley - 415-442 Corporate social reporting (CSR) and stakeholder accountability in Bangladesh
by Md Moazzem Hossain & Manzurul Alam - 443-475 The impact of industry concentration on the market’s ability to anticipate future earnings
by In-Mu Haw & Bingbing Hu & Jay Junghun Lee & Woody Wu - 476-494 Risk disclosure, cost of capital and bank performance
by Shamsun Nahar & Mohammad Azim & Christine Anne Jubb
August 2016, Volume 24, Issue 3
- 206-225 On the value relevance of analyst opinions and institutional shareholdings in China
by Wei Huang & Agyenim Boateng - 226-251 Earnings management by top Chinese listed firms in response to the global financial crisis
by Guanglu (Luke) Xu & Xudong Ji - 252-271 The association between abnormal audit fees and audit quality after IFRS adoption
by Soo-Jung Jung & Bum-Joon Kim & Ju-Ryum Chung - 272-295 The mediating effect of management accounting system on the relationship between competition and managerial performance
by Reza Ghasemi & Noor Azmi Mohamad & Meisam Karami & Norkhairul Hafiz Bajuri & Ezzatollah Asgharizade - 296-316 IFRS and accounting quality: legal origin, regional, and disclosure impacts
by Ajit Dayanandan & Han Donker & Mike Ivanof & Gökhan Karahan
May 2016, Volume 24, Issue 2
- 98-115 The role of accrual estimation errors to determine accrual and earnings quality
by Javad Izadi Zadeh Darjezi - 116-134 Investigating preconditions for a financially advantageous cloud usage
by Andreas Jede & Frank Teuteberg - 135-161 Ownership structure and earnings management: evidence from Jordan
by Ebraheem Saleem Salem Alzoubi - 162-184 Allowance for uncollectible accounts as a tool for earnings management
by Hyun-Ah Lee & Won-Wook Choi - 185-204 Walking a mile in their shoes: user workarounds in a SAP environment
by Dawna M. Drum & Aimee J. Pernsteiner & Adam Revak
March 2016, Volume 24, Issue 1
- 2-19 Accounting quality and financing arrangements in emerging economies
by Liang Song - 20-37 Firms’ information system characteristics and management accounting adaptability
by Ogan Yigitbasioglu - 38-55 Growth options and relative performance evaluation
by Jianhui Huang & Ling Liu & Ingrid C. Ulstad - 56-81 Risk management and firm value: recent theory and evidence
by Timothy A Krause & Yiuman Tse - 82-96 Accounting for derivatives and risk management activities
by Abiot Mindaye Tessema
October 2015, Volume 23, Issue 4
- 310-326 Auditing and internal controls for offshored accounting processes: a research agenda
by Partha Mohapatra & Dina F El-Mahdy & Li Xu - 327-348 Has the harmonisation of accounting practices improved? Evidence from South Asia
by Kamran Ahmed & Muhammad Jahangir Ali - 349-363 Accounting disclosure, stock price synchronicity and stock crash risk
by Liang Song - 364-382 Pragmatic adaptation of the ISO 31000:2009 enterprise risk management framework in a high-tech organization using Six Sigma
by Bennie Seck-Yong Choo & Jenson Chong-Leng Goh - 383-403 Pro forma disclosure practices of firms applying IFRS
by Lori Solsma & W. Mark Wilder
August 2015, Volume 23, Issue 3
- 218-237 The association between corporate governance and firm performance – a meta-analysis
by Sayla Sowat Siddiqui - 238-252 Information search volume as a predictor of information explanatory power
by Bixia Xu & Zhulin Huang - 253-270 Impact of ADR Forms 20-F reconciliation on trading volume
by David L. Senteney & Grace H. Gao & Mohammad S. Bazaz - 271-288 National institutional factors and IFRS Implementation in Europe
by Nicholas Fearnley & Sid Gray - 289-307 Sustainability and firm valuation: an international investigation
by Minna Yu & Ronald Zhao
May 2015, Volume 23, Issue 2
- 106-127 Information systems maturity, knowledge sharing, and firm performance
by Yanchao Rao & Ken H Guo & Ye Chen - 128-151 Accounting academia in emerging economies: evolutions and challenges
by Nadia Albu & Catalin Nicolae Albu & Stefan Bunea & Maria Madalina Girbina - 152-168 International insurance audits and governance
by Gin Chong - 169-198 The impact of corporate governance and ownership structure reforms on earnings quality in China
by Xu_Dong Ji & Kamran Ahmed & Wei Lu - 199-216 XBRL adoption and cost of debt
by Syou-Ching Lai & Yuh-Shin Lin & Yi-Hung Lin & Hua-Wei Huang
March 2015, Volume 23, Issue 1
- 2-15 Voluntary accounting changes and analyst following
by Tzu-Ling Huang & Tawei Wang & Jia-Lang Seng - 16-41 Financial reporting quality of target companies and acquirer returns: evidence from Korea
by Joohyun Lim & Jaehong Lee & jinho Chang - 42-59 Managerial tenure and earnings management
by Nan Hu & Qian Hao & Ling Liu & Lee J. Yao (1958-2012) - 60-79 Is top-management remuneration influenced by board characteristics?
by Sebastien Deschenes & Hamadou Boubacar & Miguel Rojas & Tania Morris - 80-104 Auditor independence and accounting conservatism
by Michael Crockett & Muhammad Jahangir Ali
September 2014, Volume 22, Issue 4
- 254-272 How significant are users’ opinions in social media?
by Hamid Khobzi & Babak Teimourpour - 273-294 The role of social media in influencing career success
by Alexei Nikitkov & Barbara Sainty - 295-320 The importance of Facebook as an online social networking tool for companies
by Pedro A. Pereira Correia & Irene García Medina & Zahaira Fabiola González Romo & Ruth S. Contreras-Espinosa - 321-338 Mobile social networking application viability: a research framework
by Chee Wei Phang & Juliana Sutanto & Chuan-Hoo Tan & Jan Ondrus - 339-356 ERP system implementation announcements: does the market cheer or jeer the adopters and vendors?
by D. Ajit & Han Donker & Sapan Patnaik - 357-374 Coordinating the processes of resource enrichment and capability deployment
by Gary Pan & Sayyen Teoh & Poh Sun Seow
July 2014, Volume 22, Issue 3
- 180-193 The role of board gender on the profitability of insider trading
by Tian Zhong & Robert Faff & Allan Hodgson & Lee J. Yao - 194-208 Investigating security investment impact on firm performance
by Ranjit Bose & Xin (Robert) Luo - 209-222 Firm characteristics and balanced scorecard usage in Singaporean manufacturing firms
by Ling Liu & Janek Ratnatunga & Lee J. Yao - 223-236 Bubble footprints in the Malaysian stock market: are they rational?
by Gilbert V. Nartea & Muhammand A. Cheema - 237-251 Board interlock networks and the use of relative performance evaluation
by Qian Hao & Nan Hu & Ling Liu & Lee J. Yao
April 2014, Volume 22, Issue 2
- 86-102 Does voluntary adoption of XBRL reduce cost of equity capital?
by Lizhong Hao & Joseph H. Zhang & Jing (Bob) Fang - 103-117 Dividend payment and earnings quality: evidence from Indonesia
by Febriela Sirait & Sylvia Veronica Siregar - 118-133 An investigation into the effect of surplus free cash flow, corporate governance and firm size on earnings predictability
by Redhwan Ahmed AL-Dhamari & Ku Nor Izah Ku Ismail - 134-145 Ramifications of the Sarbanes Oxley (SOX) Act on IT governance
by Erastus Karanja & Jigish Zaveri - 146-156 Multiple classification schemes for signalling corporate collapse
by Ghassan Hossari - 157-172 Impact of IFRS: evidence from Spanish listed companies
by Mariano González & Juan M. Nave & David Toscano
February 2014, Volume 22, Issue 1
- 2-17 The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL
by Devrimi Kaya - 18-32 Misclassifying cash flows from operations: intentional or not?
by Karen Lightstone & Karrilyn Wilcox & Louis Beaubien - 33-48 A retrospective analysis of auditing research (1975-2009)
by Kam C. Chan & Kam C. Chan & Hannah Wong - 49-67 Corporate failure diagnosis in SMEs
by Kosmas Kosmidis & Antonios Stavropoulos - 68-79 Rounding phenomenon in reported earnings and revenues: evidence from Japan
by Daoping He & Liming Guan
October 2013, Volume 21, Issue 4
- 260-284 The value relevance of earnings levels in the return-earnings relation
by C.S. Agnes Cheng & Bong-Soo Lee & Simon Yang - 285-296 Political connections and corporate overinvestment: evidence from China
by Zhong-qin Su & Hung-gay Fung & Jot Yau - 297-313 The role of accounting values in the relation between XBRL and forecast accuracy
by Chunhui Liu & Grace O'Farrell - 314-330 Decentralization, perceived environmental uncertainty, managerial performance and management accounting system information in Egyptian hospitals
by Salah A. Hammad & Ruzita Jusoh & Imam Ghozali
July 2013, Volume 21, Issue 3
- 192-208 Accounting quality of German and UK cross‐listings
by Li Li Eng & Jing Lin - 209-226 Dysfunctional auditing behaviour: empirical evidence on auditors' behaviour in Macau
by Desmond C.Y. Yuen & Philip K.F. Law & Chan Lu & Jie Qi Guan - 227-240 An examination of the relationship of IT control weakness to company financial performance and health
by John R. Kuhn & Manju Ahuja & John Mueller - 241-256 Efficiency and opportunism in auditor quality choice in emerging audit services markets
by AKM Waresul Karim & Tony van Zijl
May 2013, Volume 21, Issue 2
- 116-132 Do high and low‐ranked sustainability stocks perform differently?
by Darren D. Lee & Robert W. Faff & Saphira A.C. Rekker - 133-147 Who extends the extensible?
by Yanchao Rao & Ken Guo & Jing Hou - 148-169 Impact of board ownership, CEO‐Chair duality and foreign equity participation on auditor quality choice of IPO companies
by A.K.M. Waresul Karim & Tony van Zijl & Sabur Mollah - 170-188 An analysis of attributes that impact adoption of audit software
by Muhammad A. Razi & Haider H. Madani
February 2013, Volume 21, Issue 1
- 4-21 Determinants and usefulness of analysts' cash flow forecasts: evidence from Australia
by Kamran Ahmed & Muhammad Jahangir Ali - 22-52 How does environmental accounting information influence attention and investment?
by Hank C. Alewine & Dan N. Stone - 53-71 The supplemental role of operating cash flows in explaining share returns
by C.S. Agnes Cheng & Joseph Johnston & Cathy Zishang Liu - 72-90 Drivers of e‐retailer peak sales period price behavior: an empirical analysis
by Punit Ahluwalia & Jerald Hughes & Vishal Midha - 91-107 The impact of domestic and international terrorism on equity markets: evidence from Indonesia
by Vikash Ramiah & Michael Graham
October 2012, Volume 20, Issue 4
- 322-334 Automated account reconciliation using probabilistic and statistical techniques
by Peter A. Chew & David G. Robinson - 335-347 Flying under the radar: social engineering
by Richard G. Brody & William B. Brizzee & Lewis Cano - 348-362 Rogue insiders, signature loopholes, and fraud rings
by Chengqi (Chen) Guo & Xiaorui Hu - 363-376 The effect of trust in system reliability on the intention to adopt online accounting systems
by Robert Greenberg & Wei Li & Bernard Wong‐On‐Wing - 377-394 Regulatory risk, borderline legality, fraud and financial restatement
by Dmitry Khanin & Raj V. Mahto
July 2012, Volume 20, Issue 3
- 220-237 Analyzing the effect of using international accounting standards on the development of emerging capital markets
by Daniel Zeghal & Karim Mhedhbi - 238-254 Governance and accountability in Australian charitable organisations
by Steven Dellaportas & Jonathan Langton & Brian West - 255-281 ICT maturity as a driver to global competitiveness: a national level analysis
by Manal M. Yunis & Kai S. Koong & Lai C. Liu & Reggie Kwan & Philip Tsang - 282-299 The effect of SFAS No. 123(R) on executive incentive pay
by Nancy Mohan & M. Fall Ainina - 300-316 Optimising errors in signaling corporate collapse using MCCCRA
by Ghassan Hossari
May 2012, Volume 20, Issue 2
- 100-113 Comparison of two parameterizations of the winner's curse model in a sample of Swedish Treasury auctions
by Xue Wang - 114-141 The uniformity‐flexibility dilemma when comparing financial statements
by Vicky Cole & Joël Branson & Diane Breesch - 142-170 Propensity and comprehensiveness of corporate internet reporting in Egypt
by Khaled Samaha & Khaled Dahawy & Ahmed Abdel‐Meguid & Sara Abdallah - 171-188 The role of corporate governance in convergence with IFRS: evidence from China
by Yu Chen & Zabihollah Rezaee - 189-216 A pseudo‐longitudinal study of intranet use in hospitals
by Steve Chun Cheong Fong & Mohammed Quaddus
February 2012, Volume 20, Issue 1
- 6-25 Disclosure and cross‐listing: evidence from Asia‐Pacific firms
by Li Li Eng & Qianhua (Q) Ling - 26-48 Financial statement risk assessment following the COSO framework
by Ronald F. Premuroso & Robert Houmes - 49-62 Meta‐analytic review of disclosure level and cost of equity capital
by Mohsen Souissi & Hichem Khlif - 63-77 Green IT adoption: a process management approach
by Ranjit Bose & Xin (Robert) Luo - 78-93 Do US commercial banks use FAS 157 to manage earnings?
by Gin Chong & Henry Huang & Yi Zhang
September 2011, Volume 19, Issue 3
- 214-230 Lease and service for product life‐cycle management: an accounting perspective
by Wei Qian & Roger Burritt - 231-246 Corporate social responsibility implementation
by Alan D. Smith - 247-266 Development of social, environmental, and economic indicators for a small/medium enterprise
by Abigail R. Clarke‐Sather & Margot J. Hutchins & Qiong Zhang & John K. Gershenson & John W. Sutherland - 267-287 Sustainability reporting and reputation risk management: an Australian case study
by Janine Hogan & Sumit Lodhia - 288-303 Does voluntary corporate citizenship pay? An examination of the UN Global Compact
by Marinilka Barros Kimbro & Zhiyan Cao - 304-324 Sustainability in businesses, corporate social responsibility, and accounting standards
by Orhan Akisik & Graham Gal
June 2011, Volume 19, Issue 2
- 100-117 Women and risk tolerance in an aging world
by Robert Faff & Terrence Hallahan & Michael McKenzie - 118-145 Transient institutional investors and insider trading signals
by Juan Wang - 146-168 Incremental information content of option‐related excess tax benefit under FASB Statement No. 123R
by Mahmud Hossain & Santanu Mitra & Zabihollah Rezaee - 169-181 Application of options to the pharmaceutical markets
by Shin‐Yun Wang & Chih‐Chiang Hwang - 182-193 Association between audit opinion and provision of non‐audit services
by Nasrollah Ahadiat
March 2011, Volume 19, Issue 1
- 5-23 Audit tenure and the equity risk premium: evidence from Jordan
by Rana Ahmad Baker & Ali Al‐Thuneibat - 24-33 IFRS and US‐GAAP comparability before release No. 33‐8879
by Chunhui Liu - 34-52 Analyst recommendations and corporate governance in emerging markets
by Minna Yu - 53-79 How informative is the Thai corporate governance index? A financial approach
by Allan Hodgson & Suntharee Lhaopadchan & Sitapa Buakes - 80-93 The policy consequence of expensing stock‐based compensation
by Ching‐Chieh Lin & Chi‐Yun Hua & Shu‐Hua Lee & Wen‐Chih Lee
September 2010, Volume 18, Issue 3
- 188-197 Re‐stating financial statements and its reaction in financial market
by Mohammad G. Robbani & Rafiqul Bhuyan - 198-219 The determinants of corporate disclosure: a meta‐analysis
by Hichem Khlif & Mohsen Souissi - 220-236 Do forecasts improve over time?
by Robert Rieg - 237-251 Earnings management using asset sales
by Chuan‐San Wang & Samuel Tung & Lin Chen‐Chang & Wang Lan‐Fen & Lai Ching‐Hui - 252-285 A field study of user versus provider perceptions of management accounting system services
by Gary Fleischman & Kenton Walker & Eric Johnson
June 2010, Volume 18, Issue 2
- 92-104 Connecting productivity to return on assets through financial statements
by Maria Teresa Bosch‐Badia - 105-117 The influence of the types of NAS provisions and gifts hospitality on auditor independence
by Philip Law - 118-139 Extent and scope of diffusion and adoption of process innovations in management accounting systems
by Seleshi Sisaye & Jacob Birnberg - 140-155 Who are your peers?
by Nan Hu & Ling Liu & Haeyoung Shin & Jin Zhang - 156-181 Intranet use in Hong Kong public hospitals
by Steve Chun Cheong Fong & Mohammed Quaddus
March 2010, Volume 18, Issue 1
- 5-18 Quality of the external auditor, information asymmetry, and bid‐ask spread
by Faten Hakim & Mohamed Ali Omri - 19-30 The externalities in social environmental accounting
by Cornelia Dascalu & Chirata Caraiani & Camelia Iuliana Lungu & Florian Colceag & Gina Raluca Guse - 31-38 Leverage, liquidity and IPO long‐run performance: evidence from Taiwan IPO markets
by Anlin Chen & Li‐Wei Chen & Lanfeng Kao - 39-57 Information technology implementation: evidence in Spanish SMEs
by Raquel Pérez Estébanez & Elena Urquía Grande & Clara Muñoz Colomina - 58-65 Rethinking MBA accounting module teaching, assessment and curriculum design
by Chin‐Bun Tse