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2024, Volume 20, Issue 3/4
- 251-290 The moderate role of national culture and prosperity index on the effectiveness of the fraud triangle to prevent financial statement fraud: a cross-country meta-analysis approach
by Milad Soltani & Alexios Kythreotis & Arash Roshanpoor - 251-290 The moderate role of national culture and prosperity index on the effectiveness of the fraud triangle to prevent financial statement fraud: a cross-country meta-analysis approach
by Milad Soltani & Alexios Kythreotis & Arash Roshanpoor - 291-318 M%A disclosure post-global financial crisis: the influence of family ownership
by Cristina Florio & Francesca Rossignoli - 291-318 M%A disclosure post-global financial crisis: the influence of family ownership
by Cristina Florio & Francesca Rossignoli - 319-341 Key audit matters: a systematic review
by Mahmoud Elmarzouky & Khaled Hussainey & Tarek Abdelfattah - 319-341 Key audit matters: a systematic review
by Mahmoud Elmarzouky & Khaled Hussainey & Tarek Abdelfattah - 342-367 Internal control quality and audit fees: does the CIO matter?
by Jean R. Bradley & Harrison Liu & Jennifer Yin - 342-367 Internal control quality and audit fees: does the CIO matter?
by Jean R. Bradley & Harrison Liu & Jennifer Yin - 368-398 Audit team competence, auditor motivation and audit quality threatening behaviour
by Alice Annelin - 368-398 Audit team competence, auditor motivation and audit quality threatening behaviour
by Alice Annelin - 399-420 The cost implications of ESG reporting: an examination of audit fees in the UK
by Ahmed Saber Moussa - 399-420 The cost implications of ESG reporting: an examination of audit fees in the UK
by Ahmed Saber Moussa - 421-436 Corporate social responsibility, internal control and accounting conservatism (evidence from Tehran stock exchange)
by Mohammad Mahmoodi & Mohammad Mahmoodi - 421-436 Corporate social responsibility, internal control and accounting conservatism (evidence from Tehran stock exchange)
by Mohammad Mahmoodi & Mohammad Mahmoodi - 437-451 Machine learning approach to identify performance audit topics for different government sectors
by Alaa Aljanaby & Ahmad Abdel-Hafez & Yue Xu & Tim Rose - 437-451 Machine learning approach to identify performance audit topics for different government sectors
by Alaa Aljanaby & Ahmad Abdel-Hafez & Yue Xu & Tim Rose - 452-466 Tax planning of corporate assessees: a bibliometric study and future research direction
by Arjuna Kumar Maharana & Priyabrata Panda - 452-466 Tax planning of corporate assessees: a bibliometric study and future research direction
by Arjuna Kumar Maharana & Priyabrata Panda
2024, Volume 20, Issue 1/2
- 5-22 Forward-looking disclosure and short-term liabilities: evidence from Oman
by Hidaya Al Lawati & Khaled Hussainey - 5-22 Forward-looking disclosure and short-term liabilities: evidence from Oman
by Hidaya Al Lawati & Khaled Hussainey - 23-42 Financial contagion during the COVID-19 pandemic: the case of African countries
by Imen Zorgati & Faten Albouchi & Riadh Garfatta - 23-42 Financial contagion during the COVID-19 pandemic: the case of African countries
by Imen Zorgati & Faten Albouchi & Riadh Garfatta - 43-68 Evaluation of non-performing financing of non-oil sectors: a case of Bahraini Islamic banks
by Monsurat Ayojimi Salami & Adel Mohammed Sarea & Harun Tanrivermis - 43-68 Evaluation of non-performing financing of non-oil sectors: a case of Bahraini Islamic banks
by Monsurat Ayojimi Salami & Adel Mohammed Sarea & Harun Tanrivermis - 69-90 Determinants of national IFRS adoption: evidence from the Middle East and North Africa region
by Azzouz Elhamma - 69-90 Determinants of national IFRS adoption: evidence from the Middle East and North Africa region
by Azzouz Elhamma - 91-120 Is the financial information still useful in issuing stock recommendations? Evidence from the Tunisian financial analysts
by Imen Beldi & Randa Maghraoui & Sarra Elleuch Hamza - 91-120 Is the financial information still useful in issuing stock recommendations? Evidence from the Tunisian financial analysts
by Imen Beldi & Randa Maghraoui & Sarra Elleuch Hamza - 121-154 Competition, stability and the efficiency channel in the Tunisian banking system
by Abderazak Bakhouche - 121-154 Competition, stability and the efficiency channel in the Tunisian banking system
by Abderazak Bakhouche - 155-182 The effect of the COVID-19 pandemic on the performance of Turkish banks: a comparative panel data analysis
by Omar Kachkar & William Bwando - 155-182 The effect of the COVID-19 pandemic on the performance of Turkish banks: a comparative panel data analysis
by Omar Kachkar & William Bwando - 183-205 The effect of financial inclusion on poverty alleviation and economic growth: a view from an emerging market
by Zakaria Boulanouar & Osama Badr & Khaled Sayed Ahmed - 183-205 The effect of financial inclusion on poverty alleviation and economic growth: a view from an emerging market
by Zakaria Boulanouar & Osama Badr & Khaled Sayed Ahmed - 206-224 Operating performance of initial public offerings: empirical evidence from Oman
by S. Ananda & Roslin Lazarus - 206-224 Operating performance of initial public offerings: empirical evidence from Oman
by S. Ananda & Roslin Lazarus - 225-249 Investigating the effect of goods and service tax on operational performance, cost efficiency and profit margins of MSMEs
by Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur - 225-249 Investigating the effect of goods and service tax on operational performance, cost efficiency and profit margins of MSMEs
by Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur
2023, Volume 19, Issue 4
- 417-457 The effectiveness of government internal auditor: evidence from Indonesia
by Sutaryo Sutaryo & Arifudin Tri Anto - 417-457 The effectiveness of government internal auditor: evidence from Indonesia
by Sutaryo Sutaryo & Arifudin Tri Anto - 458-486 The use of the internal audit function as management training ground and internal audit quality
by Grace Mubako & Tatiana Mazza - 458-486 The use of the internal audit function as management training ground and internal audit quality
by Grace Mubako & Tatiana Mazza - 487-509 Examining the impact of top-management teams on performance measurement system design: a social network perspective
by Mohamed M.M. Ahmed - 487-509 Examining the impact of top-management teams on performance measurement system design: a social network perspective
by Mohamed M.M. Ahmed - 510-536 Long-term analysts' forecasts and real earnings management
by Wael Aguir & Carroll H. Griffin & Linxiao Liu & Zhenfeng Liu - 510-536 Long-term analysts' forecasts and real earnings management
by Wael Aguir & Carroll H. Griffin & Linxiao Liu & Zhenfeng Liu
2023, Volume 19, Issue 3
- 269-296 Up until the consolidation on the IFRS Foundation: the companies that have been advancing integrated reporting
by Ana Isabel Lopes & Silpa Bovane & Daniela Penela - 269-296 Up until the consolidation on the IFRS Foundation: the companies that have been advancing integrated reporting
by Ana Isabel Lopes & Silpa Bovane & Daniela Penela - 297-327 The use and determinants of online financial reports in Europe: an empirical investigation of listed firms
by Hendrik Pieper & Philipp Ottenstein & Henning Zülch - 297-327 The use and determinants of online financial reports in Europe: an empirical investigation of listed firms
by Hendrik Pieper & Philipp Ottenstein & Henning Zülch - 328-359 Disclosure of forward-looking information: does overlapping audit committee membership matter?
by Hidaya Al Lawati & Khaled Hussainey - 328-359 Disclosure of forward-looking information: does overlapping audit committee membership matter?
by Hidaya Al Lawati & Khaled Hussainey - 360-383 Does foreign ownership affect audit committee adoption? Evidence from Brazilian companies
by Lucas Felice Cervo & Clea Beatriz Macagnan & Daniel Francisco Vancin & Cristiano Machado Costa - 360-383 Does foreign ownership affect audit committee adoption? Evidence from Brazilian companies
by Lucas Felice Cervo & Clea Beatriz Macagnan & Daniel Francisco Vancin & Cristiano Machado Costa - 384-415 Do Islamic banks react due to the impact of Charia Supervisory Board on their financial performance? A joint worldwide analysis
by Achraf Haddad & Abdelfattah Bouri - 384-415 Do Islamic banks react due to the impact of Charia Supervisory Board on their financial performance? A joint worldwide analysis
by Achraf Haddad & Abdelfattah Bouri
2023, Volume 19, Issue 2
- 132-160 IFRS experience, extent of disclosure, and perceived corruption: a study on African countries
by Fatma Ben Slama Klibi & Yasmine Amara - 132-160 IFRS experience, extent of disclosure, and perceived corruption: a study on African countries
by Fatma Ben Slama Klibi & Yasmine Amara - 161-184 Does the International Financial Reporting Standard for small and medium-sized entities suit private firms? Fieldwork case-study vignettes for Taiwan
by Yu-Lin Hsu & Gavin C. Reid - 161-184 Does the International Financial Reporting Standard for small and medium-sized entities suit private firms? Fieldwork case-study vignettes for Taiwan
by Yu-Lin Hsu & Gavin C. Reid - 185-202 The relationship between organisational decentralisation, balanced scorecard and its perceived benefits in Moroccan SMEs
by Azzouz Elhamma - 185-202 The relationship between organisational decentralisation, balanced scorecard and its perceived benefits in Moroccan SMEs
by Azzouz Elhamma - 203-219 Exploring the evolvement of environmental management accounting practices for achieving SMEs' sustainability in an emerging economy
by Padmi Nagirikandalage & Kaouther Kooli & Arnaz Binsardi - 203-219 Exploring the evolvement of environmental management accounting practices for achieving SMEs' sustainability in an emerging economy
by Padmi Nagirikandalage & Kaouther Kooli & Arnaz Binsardi - 220-233 Impact of agency costs on audit quality demand in initial public offerings
by Soumaya Ayedi Chabchoub - 220-233 Impact of agency costs on audit quality demand in initial public offerings
by Soumaya Ayedi Chabchoub - 234-249 Evaluation of forecasting accuracy of an equity valuation model: a case of ZEE
by Amit Kumar & Shivani Chaudhry & Ameet Sao - 234-249 Evaluation of forecasting accuracy of an equity valuation model: a case of ZEE
by Amit Kumar & Shivani Chaudhry & Ameet Sao - 250-267 Is solvency influencing EPS growth in Poland, Austria and Germany? A comparison study of markets with a similar bankruptcy law
by Monika Bolek & Agata Gniadkowska-Szymańska - 250-267 Is solvency influencing EPS growth in Poland, Austria and Germany? A comparison study of markets with a similar bankruptcy law
by Monika Bolek & Agata Gniadkowska-Szymańska
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