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July 2020, Volume 21, Issue 4
- 799-817 Accruals quality and leverage adjustments
by Dominique Dufour & Philippe Luu & Pierre Teller
June 2020, Volume 21, Issue 4
- 635-656 Disclosure of intangible liabilities: comparative study of the banking sectors in Panama and Colombia
by Edila Eudemia Herrera Rodríguez & Iván Andrés Ordóñez-Castaño - 677-699 The impact of business strategy on corporate cash policy
by Efstathios Magerakis & Dimitris Tzelepis - 701-720 Artificial and real income smoothing around corporate governance reforms: further evidence from Egypt
by Awad Elsayed Awad Ibrahim & Tarek Abdelfattah & Khaled Hussainey - 741-762 Key audit matter and auditor liability: evidence from auditor evaluators in Thailand
by Thanyawee Pratoomsuwan & Orapan Yolrabil - 763-781 The evolution of a management control package: a retrospective case study
by Terje Berg & Dag Øivind Madsen
October 2020, Volume 21, Issue 4
- 657-676 Earnings management to avoid earnings boosts
by Naser Makarem & Clare Roberts
April 2020, Volume 21, Issue 3
- 415-436 The influence of IFRS mandatory adoption on value relevance of intangible assets in Italy
by Michela Cordazzo & Paola Rossi - 455-476 The information content of discretionary accruals during systemic crises
by Nicola Moscariello & Pietro Fera & Ettore Cinque - 563-582 Evaluating the performances of over-the-counter companies in developing countries using a stochastic dominance criterion and a PSO-ANN hybrid optimization model
by Ahmad Nasseri & Sajad Jamshidi & Hassan Yazdifar & David Percy & Md Ashraful Alam
June 2020, Volume 21, Issue 3
- 363-382 Mandatory integrated reporting disclosure and corporate misreporting
by Thinh Gia Hoang & Trang Kieu Vu & Ha Tuyet Nguyen & Hiep Ngoc Luu - 397-413 Adherence to expense report approval control: an application of the theory of planned behavior
by Sylvie Héroux & Anne Fortin & Céline Goupil - 437-454 The relationship between the audit committee, internal audit and firm performance
by Abdulaziz Alzeban - 477-496 Measuring labour tax avoidance and undeclared work: evidence from tax-avoidant offending firms
by Diego Ravenda & Maika Melina Valencia-Silva & Josep Maria Argiles-Bosch & Josep García-Blandón - 497-515 The effectiveness of management accounting systems in SMEs: a multidimensional measurement approach
by Elsa Pedroso & Carlos F. Gomes - 517-533 Risk disclosure, income smoothing and firm risk
by Hend Monjed & Salma Ibrahim
May 2020, Volume 21, Issue 3
- 345-361 Investigating the impact of macro-economic changes on auditors' assessments of audit risk: a field study
by Abdelmoneim A. Awadallah & Haitham M. Elsaid - 383-396 BSC and long-term deployment: an actors' perspective
by Pierre-Laurent Bescos & Aude Deville & Philippe Foulquier - 535-562 Network analysis in accounting research: an institutional and geographical perspective
by Ali Uyar & Merve Kılıç & Mehmet Ali Köseoğlu
April 2020, Volume 21, Issue 2
- 201-229 The impact of board independence and foreign ownership on financial and social performance of firms: evidence from the UAE
by Bakr Al-Gamrh & Redhwan Al-Dhamari & Akanksha Jalan & Asghar Afshar Jahanshahi - 309-327 Does corporate investment efficiency affect corporate disclosure practices?
by Noha Elberry & Khaled Hussainey - 329-343 International tax planning techniques: a review of the literature
by Khaoula Ftouhi & Wafa Ghardallou
January 2020, Volume 21, Issue 1
- 1-18 The impact of institutional ethics and accountability on voluntary assurance for integrated reporting
by Merve Kılıç & Ali Uyar & Cemil Kuzey - 19-37 Does manager ability influence the classification of lease arrangements?
by Marcus Brooks & Stephanie Hairston & Charles Harter - 90-105 Coercive, normative, and mimetic isomorphisms as drivers of corporate tax disclosure
by Florence Depoers & Tiphaine Jérôme
October 2019, Volume 21, Issue 4
- 615-634 Influence of online hotel reviews on the fit between strategy and use of management control systems
by Rogério J. Lunkes & Daiane Antonini Bortoluzzi & Marcielle Anzilago & Fabricia Silva da Rosa
September 2019, Volume 21, Issue 4
- 589-613 The effects of length of service and ethical ideologies on moral development and behavioral intentions
by Ricardo Malagueño & Sudarshan Pillalamarri & Amaury José Rezende & Marcelo Botelho da Costa Moraes
May 2019, Volume 21, Issue 2
- 249-264 The role of audit committee attributes in corporate sustainability reporting
by Amina Buallay & Jasim Al-Ajmi
December 2019, Volume 21, Issue 2
- 231-247 Sustainability reporting in Indonesian listed banks
by Prihatnolo Gandhi Amidjaya & Ari Kuncara Widagdo
September 2019, Volume 21, Issue 2
- 265-281 Corporate social disclosure through social media: an exploratory study
by Dimaz Ramananda & Apriani Dorkas Rambu Atahau - 283-308 Effects of the use of quality cost information on quality-related learning
by Jorge Novas & Margarida Saraiva
December 2019, Volume 21, Issue 1
- 38-59 Do analysts understand accruals’ persistence? Evidence revisited
by Ivana Raonic & Ali Sahin - 60-76 How IFRS influence the relationship between the types of FDI and economic growth
by Orhan Akisik & Mzamo P. Mangaliso - 77-89 Weighted average consumption of cost drivers
by Anne-Marie Teresa Lelkes - 163-184 Analyst reaction to non-articulation between the balance sheet and the statement of cash flows
by Peter Frischmann & K.C. Lin & Dilin Wang
September 2019, Volume 21, Issue 1
- 106-124 Discretionary goodwill impairment losses in Europe
by Marius Gros & Sebastian Koch - 185-200 Associations between the financial and industry expertise of audit committee members and key audit matters within related audit reports
by Patrick Velte
November 2019, Volume 21, Issue 1
- 125-141 Competitiveness and cost behaviour: evidence from the retail industry
by Komang Ayu Krisnadewi & Noorlailie Soewarno - 142-162 The determinants of tax-haven use: evidence from Canada
by Yosra Fourati Makni & Anis Maaloul & Rabeb Dabbebi
August 2019, Volume 20, Issue 4
- 372-393 CSR reporting and assurance legitimacy: a client–assuror dyad investigation
by Leila Emily Hickman & Jane Cote
November 2019, Volume 20, Issue 4
- 439-457 The alignment of global equity and corporate bonds markets with the Paris Agreement
by Jakob Thomä & Michael Hayne & Nikolaus Hagedorn & Clare Murray & Rebecca Grattage
June 2019, Volume 20, Issue 4
- 416-438 Building institutional legitimacy in impact investing
by Othmar M. Lehner & Theresia Harrer & Madeleine Quast - 481-496 Between cost and value
by Amina Buallay - 497-525 Interactive visualization of big data in the field of accounting
by Lisa Maria Perkhofer & Peter Hofer & Conny Walchshofer & Thomas Plank & Hans-Christian Jetter
May 2019, Volume 20, Issue 4
- 394-415 Corporate social responsibility disclosure and debt financing
by Amal Hamrouni & Rim Boussaada & Nadia Ben Farhat Toumi
September 2019, Volume 20, Issue 4
- 458-480 The influence of ESG information on investment allocation decisions
by Souhir Khemir & Chedli Baccouche & Salma Damak Ayadi - 526-542 Board composition and corporate risk-taking: a review of listed firms from Germany and the USA
by Zahid Irshad Younas & Christian Klein & Thorsten Trabert & Bernhard Zwergel - 543-570 Understanding IFRS adoption
by Olfa Riahi & Walid Khoufi
August 2019, Volume 20, Issue 3
- 230-242 Tax climate manipulation on individual tax behavioural intentions
by K-Rine Chong & Yusniyati Yusri & Aslam Izah Selamat & Tze San Ong - 290-310 A quantile regression approach to trail financial performance of manufacturing firms
by Swagatika Nanda & Ajaya Kumar Panda
June 2019, Volume 20, Issue 3
- 243-266 The impact of Sarbanes–Oxley and Dodd–Frank on executive compensation
by Linda Hughen & Mahfuja Malik & Eunsup Daniel Shim - 349-364 Effects of voluntary intellectual capital disclosure for disclosing firms
by Ute Vanini & Robert Rieg
September 2019, Volume 20, Issue 3
- 311-330 Does the business model influence income smoothing? Evidence from European banks
by Costanza Di Fabio - 331-348 Earnings management in local governments: the role of political factors
by Sandra Cohen & Marco Bisogno & Ioanna Malkogianni
July 2019, Volume 20, Issue 3
- 267-289 CEO career concerns and expectations management
by Elio Alfonso & Li-Zheng Brooks & Andrey Simonov & Joseph H. Zhang
April 2019, Volume 20, Issue 2
- 172-189 Bank earnings management using commission and fee income
by Peterson K. Ozili & Erick Outa
June 2019, Volume 20, Issue 2
- 154-171 Detecting manager’s fraud risk using text analysis: evidence from Iran
by Alireza Rahrovi Dastjerdi & Daruosh Foroghi & Gholam Hossain Kiani - 207-226 Improving the effectiveness of predictors in accounting-based models
by Duarte Trigueiros
May 2019, Volume 20, Issue 2
- 134-153 Internal auditors’ perceptions of the function’s ability to investigate fraud
by Sourour Hazami-Ammar - 190-206 The impact of accounting regulation on non-profit revenue recognition
by Charles A. Barragato
April 2019, Volume 20, Issue 1
- 63-77 Analyst coverage and future stock price crash risk
by Guanming He & Lu Bai & Helen Mengbing Ren
May 2019, Volume 20, Issue 1
- 2-21 Accounting information and financial institutions’ credit spreads: the case of Tunisia
by Youssef Riahi & Yacine Hammami - 22-40 The effect of audit quality on the pension risk – cost of equity relation
by Robert Houmes & Daphne Wang & Thanh Ngo - 41-62 The resolution of audit-detected misstatements
by Klaus Ruhnke & Martin Schmidt - 78-93 The impact of principles-based vs rules-based accounting standards on reporting quality and earnings management
by Dennis Sundvik - 94-119 The effect of earnings management and tax aggressiveness on shareholder wealth and stock price crash risk of German companies
by Souhir Neifar & Sebastian Utz - 120-132 BSC inside a strategic management control package
by Nathalie Bénet & Aude Deville & Gerald Naro
November 2018, Volume 19, Issue 4
- 442-464 The influence of management accountants on managerial decisions
by Hans ten Rouwelaar & Jan Bots & Ivo De Loo - 465-482 Occupational identities of management accountants: the role of the IT system
by Rafael Heinzelmann - 483-499 Understanding Jordanian corporate reporting regulation change using strong structuration theory
by Khaldoon Al-Htaybat - 500-517 Investors’ sentiment and accruals anomaly: European evidence
by Francisca Beer & Badreddine Hamdi & Mohamed Zouaoui - 518-536 Determinants and impacts of risk disclosure quality: evidence from China
by Tamer Elshandidy & Lorenzo Neri & Yingxi Guo - 537-551 Interpretative complexity and tax law changes: the taxation of corporate expenses in Portugal
by António Martins & Ana Dinis & Cidália Lopes - 552-573 Efficacy of going concern prediction model for creditor oriented regime via liquidation
by Muhammad Irfan Javaid & Attiya Yasmin Javid - 574-591 Is internet reporting useful? Evidence from Egypt
by Ahmed H. Ahmed & Ghassan H. Mardini & Bruce M. Burton & Theresa M. Dunne - 592-607 Corporate governance and voluntary risk and forward-looking disclosures
by Mohammed M. Elgammal & Khaled Hussainey & Fatma Ahmed - 608-625 CEOs’ accounting-based attributes and earnings management strategies under mandatory IFRS adoption
by Amel Kouaib & Anis Jarboui & Khaireddine Mouakhar - 626-647 Aggregate financial disclosure practice: evidence from the emerging capital market of Kuwait
by Issa Dawd - 648-668 Earnings management and managerial ownership in private firms
by Steve O’Callaghan & John Ashton & Lynn Hodgkinson
September 2018, Volume 19, Issue 3
- 334-350 Is the accounting quality after the mandatory adoption of IFRS a random walk? Evidence from Europe
by Ana Isabel Morais & Ana Fialho & Andreia Dionísio - 351-364 Budget emphasis in small and medium-sized enterprises: evidence from Denmark
by Niels Sandalgaard & Christian Nielsen - 365-382 The valuation implications of strategy in R&D-intensive industries
by Apostolos Ballas & Efthimios Demirakos - 383-400 Small business social responsibility: the CSR4UTOOL web application
by Laura Corazza - 401-422 Earnings management in the aftermath of the zero-earnings discontinuity disappearance
by Naser Makarem & Khaled Hussainey & Alaa Zalata - 423-439 Investor reactions to restatements conditional on disclosure of internal control weaknesses
by Yiwen Li & You-il Park & Jinyoung Wynn
May 2018, Volume 19, Issue 2
- 206-224 Board gender diversity and ESG disclosure: evidence from the USA
by Riadh Manita & Maria Giuseppina Bruna & Rey Dang & L’Hocine Houanti - 225-244 CEO inside debt and the value of excess cash
by Mohamed Belkhir & Sabri Boubaker & Kaouther Chebbi - 245-270 Investigating the associations between executive compensation and firm performance
by Nader Elsayed & Hany Elbardan - 271-294 The control-ownership wedge and the survival of French IPOs
by Imen Derouiche & Syrine Sassi & Narjess Toumi - 295-311 Does shareholder-oriented corporate governance reduce firm risk? Evidence from listed European companies
by Leopold Djoutsa Wamba & Eric Braune & Lubica Hikkerova - 312-332 The role of state ownership on earnings quality: evidence across public and private European firms
by Cristina Gaio & Inês Pinto
February 2018, Volume 19, Issue 1
- 2-19 Earnings quality across different reporting regimes
by Siming Liu & Len Skerratt - 20-41 Corporate boards, ownership structures and corporate disclosures
by Abdalrhman Alnabsha & Hussein A. Abdou & Collins G. Ntim & Ahmed A. Elamer - 42-59 The role of intangible assets and liabilities in firm performance: empirical evidence
by Abdifatah Ahmed Haji & Nazli Anum Mohd Ghazali - 60-80 IFRS and value relevance
by Ahmed Kouki - 81-101 Assessing and ranking the financial risk of municipal governments
by John M. Trussel & Patricia A. Patrick - 102-121 Exploring forward-looking information in integrated reporting
by Elisa Menicucci - 122-140 Exposing organizational tensions with a non-traditional budgeting system
by Nicolas Berland & Emer Curtis & Samuel Sponem - 141-160 Management control system and strategy: the transforming role of implementation
by Graziano Coller & Maria Laura Frigotto & Ericka Costa - 161-180 Does graphical reporting improve risk disclosure? Evidence from European banks
by Michael Jones & Andrea Melis & Silvia Gaia & Simone Aresu - 181-198 Explaining implementation difficulties associated with activity-based costing through system uses
by Elodie Allain & Claude Laurin
November 2017, Volume 18, Issue 4
- 402-424 The effect of CEOs’ characteristics on forward-looking information
by Rateb Alqatamin & Zakaria Ali Aribi & Thankom Arun - 425-444 The relationships between reporting format, environmental disclosure and environmental performance
by Abeer Hassan & Xin Guo - 445-463 The sticky cost phenomenon at the local government level: empirical evidence from Greece
by Sandra Cohen & Sotirios Karatzimas & Vassilios-Christos Naoum - 464-479 Cash flow disaggregation and prediction of cash flow
by Ehsan Khansalar & Mohammad Namazi - 480-495 BP plc 2010 – a case of linguistic legitimation?
by Gavin D’Northwood - 496-510 Revising the budgeting model: challenges of implementation at a university
by Staci A. Kenno & Barbara Sainty
September 2017, Volume 18, Issue 3
- 274-297 Do corporate governance and ownership structure impact dividend policy in emerging market during financial crisis?
by Mili Mehdi & Jean-Michel Sahut & Frédéric Teulon - 298-316 Board audit committee and corporate insolvency
by Kingsley Opoku Appiah & Chizema Amon - 317-340 Understanding investors’ propensity to litigate
by Robert M. Cornell & Anne M. Magro & Rick C. Warne - 341-355 A cross-cultural comparative study of internal auditor skills: UK vs Korea
by Inshik Seol & Joseph Sarkis & Zhihong (Rita) Wang - 356-374 Tax-induced fiscal year extension and earnings management
by Dennis Sundvik - 375-398 Relations between usage patterns of performance indicators and the role of individual firms in fresh fruit agri-food supply chains
by Antônio André Cunha Callado & Lisa Jack
May 2017, Volume 18, Issue 2
- 162-184 Achieving legitimacy through co-operative governance and social and environmental disclosure by credit unions in a developing country
by David M. Mathuva & Josephat K. Mboya & James B. McFie - 185-207 Customer concentration, relationship, and debt contracting
by Ziyun Yang - 208-222 Financial crisis, legal origin, economic status and multi-bank performance indicators
by Sulaiman Abdullah Saif Al-Nasser Mohammed & Datin Joriah Muhammed - 223-241 Management controls in an apparel group: an institutional theory perspective
by Sujeewa Damayanthi Doluwarawaththa Gamage & Tharusha Gooneratne - 242-260 Real earnings management in public vs private firms in the GCC countries: a risk perspective
by Khalid Al-Amri & Saif Al Shidi & Munther Al Busaidi & Serkan Akguc - 261-271 … and justice for all – cost fairness in Volkswagen’s product family
by David Müller
February 2017, Volume 18, Issue 1
- 2-21 Audit committees and financial reporting quality
by Habiba Al-Shaer & Aly Salama & Steven Toms - 22-41 Corporate governance and the level of Bahraini corporate compliance with IFRS disclosure
by Omar Juhmani - 42-62 Involving financial service providers in supply chain finance practices
by Judith Martin & Erik Hofmann - 63-86 Analysts’ evaluation of KPI usefulness, standardisation and assurance
by Susan Smith & Hans van der Heijden - 87-115 The extent of compliance with FRS 101 standard: Malaysian evidence
by Azhar Abdul Rahman & Mohd Diah Hamdan - 116-136 The perceived usefulness of financial information for decision making in Portuguese municipalities
by Sónia Paula da Silva Nogueira & Susana Margarida Faustino Jorge - 137-159 Factors influencing compliance level with AAOIFI financial accounting standards by Islamic banks
by Yosra Mnif Sellami & Marwa Tahari
November 2016, Volume 17, Issue 4
- 378-396 Risk reporting during a crisis: evidence from the Egyptian capital market
by Mahmoud Marzouk - 397-420 The motivations of earnings management and financial aggressiveness in American firms listed on the NASDAQ 100
by Souhir Neifar & Khamoussi Halioui & Fouad Ben Abdelaziz - 421-439 Voluntary disclosure of intangibles and analysts’ earnings forecasts and recommendations
by Anis Maaloul & Walid Ben Amar & Daniel Zeghal - 440-455 Retrievability bias in explaining the hurdle rate premium puzzle
by Mareike Hornung & Robert Luther & Peter Schuster - 456-478 The use of generalized audit software by Egyptian external auditors
by Hyo-Jeong Kim & Amr Kotb & Mohamed Khaled Eldaly
September 2016, Volume 17, Issue 3
- 262-284 Maltese certified public accountants and whistle-blowing: traits, influences and propensity
by Charles Francalanza & Emanuela Buttigieg - 285-310 The governance-performance relationship: evidence from Ghana
by Andrews Owusu & Charlie Weir - 311-330 The use of sustainability incentives in executive remuneration contracts
by Heba Abdelmotaal & Magdy Abdel-Kader - 331-355 Corporate share repurchases in the UK
by Alpa Dhanani - 356-376 Using international standards as a complement to overcome the unachieved nature of local GAAPs
by Mohamed Faker Klibi
May 2016, Volume 17, Issue 2
- 118-135 Articulating accounting principles
by Brian A. Rutherford - 136-138 Discussion of “articulating accounting principles
by Brian Singleton-Green - 139-169 The incremental information content of audit opinion
by Panayiotis Tahinakis & Michalis Samarinas - 170-189 Audit quality and earnings management: evidence from Jordan
by Ebraheem Saleem Salem Alzoubi - 190-210 The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados
by Philmore Alleyne - 211-236 How institutional factors and IFRS affect the value relevance of conservative and non-conservative banks
by Panayotis Manganaris & Charalambos Spathis & Apostolos Dasilas - 237-258 The impact of explicit CSR regulation: evidence from China’s mining firms
by Shidi Dong & Lei Xu
February 2016, Volume 17, Issue 1
- 2-23 Accrual-based and real earnings management before and after IFRS adoption
by Aikaterini C. Ferentinou & Seraina C. Anagnostopoulou - 24-42 Sensemaking of post-acquisition changes in accounting and control
by Sinikka Moilanen - 43-60 The expectation differences among stakeholders in the financial valuation fitness of auditors
by James Anthony DiGabriele - 61-83 Intellectual capital reporting, leadership and strategic change
by Richard Slack & Matthias Munz - 84-96 The information content of small business earnings
by Ramzi Benkraiem - 97-114 The moderating effects of environmental risk of the industry on the relationship between corporate environmental and financial performance
by Natalia Semenova & Lars G. Hassel
November 2015, Volume 16, Issue 3
- 312-332 Fair value in financial statements after financial crisis
by Daniela Majercakova & Miroslav Skoda - 333-358 Board’s financial incentives, competence, and firm risk disclosure
by Minna Martikainen & Juha Kinnunen & Antti Miihkinen & Pontus Troberg - 359-382 Forecasting in Austrian companies
by Peter Hofer & Christoph Eisl & Albert Mayr - 383-399 Impression management in annual reports of the largest European companies
by Lisa Maria Falschlunger & Christoph Eisl & Heimo Losbichler & Andreas Michael Greil - 400-432 Risk management disclosure
by Maizatulakma Abdullah & Zaleha Abdul Shukor & Zakiah Muhammadun Mohamed & Azlina Ahmad
September 2015, Volume 16, Issue 2
- 166-195 Content analysis in social and environmental reporting research: trends and challenges
by Petros Vourvachis & Thérèse Woodward - 196-220 Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing
by Md Khokan Bepari & Abu Taher Mollik - 221-239 Visualisation of data in management accounting reports
by Bernhard Hirsch & Anna Seubert & Matthias Sohn - 240-264 The relationship between recognised intangible assets and voluntary intellectual capital disclosure
by Frank Schiemann & Kai Richter & Thomas Günther - 265-286 Corporate governance disclosure and share price accuracy
by Walaa Wahid ElKelish & Mostafa Kamal Hassan - 287-304 Unusual patterns in reported segment earnings of US firms
by Xavier Garza-Gomez & Xiaobo Dong & Ziyun Yang
May 2015, Volume 16, Issue 1
- 2-27 Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8
by Ghassan H. Mardini & Louise Crawford & David M. Power - 28-57 Disclosure, ownership structure, earnings announcement lag and cost of equity capital in emerging markets
by Hichem Khlif & Khaled Samaha & Islam Azzam - 58-87 Analyst earnings forecast revision activity around profit warnings across four European countries
by François Aubert & Waël Louhichi - 88-113 The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany
by Nina Franzen & Barbara E. Weißenberger - 114-137 Disclosure by Indian companies following corporate governance reform
by Santhosh Abraham & Claire Marston & Edward Jones - 138-164 Board monitoring and internal control system disclosure in different regulatory environments
by Giovanna Michelon & Saverio Bozzolan & Sergio Beretta
November 2014, Volume 15, Issue 3
- 255-272 Room for improvement: the impact of bad losses on board quality
by Mark B. Mulcahy - 273-290 Board structure and supplementary commentary on the primary financial statements
by Venancio Tauringana & Musa Mangena - 291-307 The life cycle of initial public offering companies in China
by Jia Liu & Dairui Li - 308-322 Reinforcing users’ confidence in statutory audit during a post-crisis period
by Umar-Farook Aziz & Kamil Omoteso - 323-338 Company specific determinants of greenhouse gases disclosures
by Lyton Chithambo & Venancio Tauringana - 339-354 Capital market pressures and the format of intellectual capital disclosure in intellectual capital intensive firms
by Jing Li & Musa Mangena
September 2014, Volume 15, Issue 2
- 158-174 Fraudulent expense reporting: impact of manager responsiveness and social presence
by Jacob Peng & Caroline O. Ford - 175-196 Gender and motives for accountancy
by Yasuo Nishiyama & Angelo A. Camillo & Robert C. Jinkens - 197-214 Lost revenues associated with going concern modified opinions in the Swedish audit market
by Jan Svanberg & Peter Öhman - 215-234 Tax non-compliance among SMCs in Malaysia: tax audit evidence
by Nor Azrina Mohd Yusof & Lai Ming Ling & Yap Bee Wah - 235-248 Intangible assets in Germany
by Hannes Frey & Andreas Oehler
May 2014, Volume 15, Issue 1
- 2-21 Nature and duration of the accounting differences between Italian and US GAAP
by Alessandro Mura & Gianluigi Roberto - 22-42 Value relevance of IFRS mandatory disclosure requirements
by Ioannis Tsalavoutas & Dionysia Dionysiou - 43-63 E-business internal audit: the elephant is still in the room!
by Amr Kotb & Alan Sangster & David Henderson - 64-99 Determinants of the adjustment speed of capital structure
by Tesfaye T. Lemma & Minga Negash - 100-123 Efficient contracting, earnings smoothing and managerial accounting discretion
by Mohamed Khalil & Jon Simon - 123-149 Economic crisis as a driver of management accounting change
by Christoph Endenich
November 2013, Volume 14, Issue 3
- 203-223 Dividend taxation and the pricing of UK equities
by Sarah Lindop & Kevin Holland - 224-247 The introduction of the exemption system for foreign profits and its effects on international acquisitions – the UK and Japan regaining international tax competitiveness?
by Katrin Hohler - 248-267 Cutting a good deal – UK Uncut, Goldman Sachs and the challenge to administrative discretion
by Malcolm David James - 268-292 Fiscal year-end and non-lateral auditor switches
by Nancy Chun Feng
September 2013, Volume 14, Issue 2
- 108-126 Exploring the discharge of e-countability by charities
by Ciaran Connolly & Alpa Dhanani - 127-146 Determinants and value relevance of corporate disclosure
by Godfred A. Bokpin - 147-164 Innovating cost accounting practices in rail transport companies
by Antonella Cugini & Giovanna Michelon & Silvia Pilonato - 165-179 Reaping the benefits of two worlds
by Sandra Cohen & Nikolaos Kaimenakis & George Venieris - 180-196 Human capital disclosures in developing countries: figureheads and value creators
by Ching Choo Huang & Robert Luther & Michael Tayles & Roszaini Haniffa
May 2013, Volume 14, Issue 1
- 4-17 Stock price volatility and informational efficiency following the mandatory adoption of IFRS in Europe
by Neophytos Lambertides & Khelifa Mazouz - 18-36 Factors that catalyse, facilitate and motivate the decision to implement activity‐based costing in Jordanian industrial companies
by Mahmoud Nassar & Husam Aldeen Al‐Khadash & Alan Sangster & Osama Mah’d - 37-53 International Financial Reporting Standards and noise trading
by Frankie Chau & Galiya B. Dosmukhambetova & Vasileios Kallinterakis - 54-73 The impact of IFRS on net income and equity: evidence from Italian listed companies
by Michela Cordazzo - 74-85 Small businesses, share buybacks, tax auditing and the use of valuation methods
by António Martins - 86-101 The costs and benefits of IFRS implementation in the UK and Italy
by Alison Fox & Gwen Hannah & Christine Helliar & Monica Veneziani