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Content
2016, Volume 12, Issue 2
- 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 - 91-113 The mandatory adoption of IFRS on intangibles: upheaval or inertia? The case of France
by Corinne Bessieux-Ollier & Marie Chavent & Vanessa Kuentz & Elisabeth Walliser
2011, Volume 7, Issue 4
- 267-286 The association between research and development expenditure and firm performance: testing a life cycle hypothesis
by Kamran Ahmed & Mohammed Jinan - 287-302 The transition to international financial reporting standards in Spain: relevance and timeliness of adjustments
by Pascual Garrido-Miralles & Pablo J. Vázquez-Veira - 303-336 Explaining the scope of information in performance measurement: managerial roles and contextual variables
by Erkki K. Laitinen - 337-358 Audit committees and corporate governance in a developing country
by Nelson M. Waweru & Riro G. Kamau & Enrico Uliana - 359-374 Financial reporting comparability: evidence on the impact of ambiguity tolerance and accounting standard guidance
by Noel Harding & Jin Shu Xu
2011, Volume 7, Issue 3
- 151-175 A clustering and visualisation approach to the analysis of internal control structures
by Annukka Jokipii & Aapo Lansiluoto & Tomas Eklund - 176-199 The effect of job rotation policy in preventing managerial escalation of commitment
by Vincent K. Chong & Rindah F. Suryawati - 200-218 Market reaction to social disclosures produced outside the firm: the French evidence
by Salma Damak-Ayadi - 219-252 A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS
by Henghsiu Lin & Mari Paananen - 253-265 The preparedness of listed Tunisian companies to adopt international financial reporting standards
by Mohamed Ali Omri & Nesrine Akrimi
2011, Volume 7, Issue 1/2
- 6-31 Monitoring of earnings management by independent directors and the impact of regulation: evidence from the People's Republic of China
by Liona Lai - 32-60 Local governmental management of discretionary and specific accruals
by Robyn Pilcher - 61-93 An empirical analysis of corporate governance structures and voluntary corporate disclosure in volatile capital markets: the Egyptian experience
by Khaled Samaha & Khaled Dahawy - 94-119 Measurement vs. disclosure of accounting compliance in Indonesia
by Agus Setyadi & Rusmin Rusmin & Greg Tower & Alistair Brown - 120-149 Measuring shareholder value in Tunisian banking
by Khadija Mnasri & Ezzeddine Abaoub
2010, Volume 6, Issue 4
- 327-345 Social responsibility disclosure in corporate annual reports: evidence from the Gulf Cooperation Council countries
by Hussein Khasharmeh & Mishiel Said Suwaidan - 346-367 Pivotal change in US policy: how the Sarbanes-Oxley Act affected internal auditing and its relationship to external auditing
by L. Murphy Smith & Michael S. Drake & Michael K. Shaub - 368-396 Investigating transparency and disclosure determinants at firm-level in MENA emerging markets
by Hakim Ben Othman & Daniel Zeghal - 397-421 Towards control using strategic navigation in turbulent organisational environments
by Chris Durden & Hector Perera - 422-450 Corporate governance, regulation and risk-taking behaviour in the banking industry: the Tunisian evidence
by Khadija Mnasri & Ezzeddine Abaoub
2010, Volume 6, Issue 2/3
- 129-157 The pooling of interests to end the pooling method in IFRS
by Kazbi Soonawalla & Jennifer Ireland - 158-190 The effect of governance transparency on earnings response coefficient: evidence from emerging markets
by Minyue Dong & Qingmei Xue - 191-223 IFRS and the value relevance of earnings: evidence from the emerging market of Romania
by Andrei Filip - 224-248 Determinants and consequences of applying value-based performance measures: the German evidence
by Jurgen Ernstberger & Florian Egger & Matthias Giebelstein - 249-273 The prevalence and success of outsourcing in Australian public sector organisations
by Kevin Baird & Herbert Schoch & Cissy Geyun Zhan - 274-326 The impact of Revised ISA 700: an international empirical comparison
by Hamadi Fakhfakh & Mondher Fakhfakh
2010, Volume 6, Issue 1
- 1-27 Multi-perspective performance reporting and organisational performance: the impact of information, data and redundant cue load
by Errol R. Iselin & Lokman Mia & John Sands - 28-53 Causality and multidimensionality of strategic performance management systems: the impact on managers' satisfaction
by Erkki K. Laitinen & Aapo Lansiluoto & Marko Ulvila - 54-79 The effect of students' ethics learning experiences to develop ethical reasoning abilities: a comparative study between Japanese and Chinese students
by Satoshi Sugahara & Naohiro Urasaki & Minghai Wei & Gregory Boland - 80-107 An exploration of differences in auditors' and users' perceptions of key terms used to define auditors' responsibilities
by Stephen A. Butler & Bart Ward & Mark F. Zimbelman - 108-127 An empirical investigation of the principal top management styles in the emphasis of multiple forms of controls
by Lili-Anne Kihn
2009, Volume 5, Issue 4
- 353-383 Effect of accruals on financial, non-financial, and audit information in payment default prediction
by Erkki K. Laitinen & Teija Laitinen - 384-407 The impact of accruals and cash flows on the returns-earnings relation: evidence from Greece
by Panagiotis E. Dimitropoulos & Dimitrios Asteriou - 408-441 Auditor failure and market reactions: evidence from China
by Sharad C. Asthana & Heibatollah Sami & Zhongxia (Shelly) Ye - 442-462 The use of graphs in annual reports of major Italian companies
by Giuseppe Ianniello
2009, Volume 5, Issue 3
- 229-251 Are Spanish auditors effective in transmitting manipulation practices? An analysis of the ambiguity implicit in modified reports
by Laura Arnedo & Fermin Lizarraga & Santiago Sanchez - 252-284 The knowledge, attitude, priority of usage and benefits associated with management accounting practices: a survey of Danish companies
by Steen Nielsen & Morten Jacobsen & Preben Melander - 285-309 Voluntary disclosure and stock market liquidity: evidence from the Jordanian capital market
by Ayman E. Haddad & Wasim K. AlShattarat & Haitham Nobanee - 310-328 Audit expectation gap and loan decision performance of bank officers in Iran
by Amirhossein Taebi Noghondari & Soon Yau Foong - 329-351 Essential skills needed by accounting graduates in a developing country: the views of practising accountants and accounting educators in Botswana
by K.V. Mgaya & E.G. Kitindi
2008, Volume 5, Issue 2
- 107-137 A cash flow distribution model: empirical analysis of Spanish firms
by Mariano Gonzalez-Sanchez & Ana I. Mateos-Ansotegui - 138-156 Collaboration, competition and strategic costing: knowing when to start learning
by Alnoor Bhimani & Pascal Frantz & Mohamed Azzim Gulamhussen & Mthuli Ncube - 157-182 The determinants of multiple forms of controls in foreign subsidiary manager evaluations
by Lili-Anne Kihn - 183-202 Performance measurement practices in Canadian government departments: a survey
by Nelson Waweru & Marcela Porporato - 203-227 Benchmarking implementation problems in the context of Libyan manufacturing organisations
by Mohamed S.M. Salem & Douglas C. Pitt
2008, Volume 5, Issue 1
- 1-29 The value relevance of comprehensive income under IFRS and US GAAP: empirical evidence from Germany
by Jurgen Ernstberger - 30-49 Can investors rely on the quality of earnings figures published by listed and non-listed Russian firms?
by Alexandra Bagaeva & Juha-Pekka Kallunki & Hanna Silvola - 50-65 Auditor awareness of earnings management
by Evangelos Koumanakos & Antonios Georgopoulos & Costas Siriopoulos - 66-88 Culture and accounting practices in Turkey
by Saeed Askary & Hassan Yazdifar & Davood Askarany - 89-106 The influence of institutional investors on opportunistic earnings management
by Ramzi Benkraiem
2007, Volume 4, Issue 6
- 547-571 Performance measures quality and value relevance in flow-through organisational structures: the case of Canadian income trusts
by Pascale Lapointe-Antunes & Denis Cormier & Michel Magnan - 572-588 The effect of multi-nationality on the precision of management earnings forecasts
by L. Murphy Smith & Bruce Runyan - 589-607 Accounting choices of distressed firms during debt renegotiation: evidence from Malaysia
by Norman Mohd-Saleh & Kamran Ahmed - 608-632 Profit as a signal of product quality and customer service: performance evaluation for plant managers
by Michael S.H. Shih - 633-649 Value drivers of return on equity: a study of Indian companies
by Latha S. Chari & R.P. Mohanty - 650-665 Research Note. Compliance with group accounting standards – the vertical adjustment issues: field studies of multi-nationals
by Arne Fagerstrom & Lars G. Hassel & Gary M. Cunningham
2007, Volume 4, Issue 4/5
- 336-359 Positioning management accounting on the intellectual capital agenda
by Peter Cleary & Tom Kennedy & David O'Donnell & Philip O'Regan & Nick Bontis - 360-381 The recent history of intellectual capital: the most significant topics and contexts in its development
by Francisca Castilla Polo - 382-399 A review of existing methods to quantify intangible assets
by Felicia Levy & Michael R. Duffey - 400-421 Qualitative approach of intellectual capital in a Spanish territory: special reference to the relation between degree of development and interest on intangibles
by Dolores Gallardo Vazquez & Francisca Castilla Polo - 422-442 Relationship between intellectual capital-oriented corporate performance management systems, intellectual capital and corporate performance: an exploratory study
by Chaur-Shiuh Young & Liu-Ching Tsai & Hung-Wen Lee - 443-477 Intellectual capital disclosures and the association with first-day returns in initial public offerings
by J-L.W. Mitchell Van der Zahn & Inderpal Singh - 478-500 Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context
by Sandra Rolim Ensslin & Fernando Nitz De Carvalho - 501-528 An IT capital performance indicator study: evidence from a Taiwan financial service industry case study
by Jia-Lang Seng & Wen-Huei Tsai - 529-546 Information needs of internal and external stakeholders and how to respond: reporting on operations and intellectual capital
by Roland Burgman & Goran Roos & Lisa Boldt-Christmas & Stephen Pike
2007, Volume 4, Issue 3
- 231-247 Disclosure patterns in derivatives reporting by UK firms: implications for corporate governance
by Theresa Dunne & Alison Fox & Christine Helliar - 248-262 The usefulness of derivative-related disclosure: evidence from major Australian banks
by Steven Li & Simon S. Gao - 263-285 Risk reporting of Japanese companies and its association with corporate characteristics
by Noriyuki Konishi & Md. Mohobbot Ali - 286-304 Accounting for risky liabilities: evidence from UK pension plans
by Chris O'Brien - 305-331 Using option theory and fundamentals to assess the default risk of listed firms
by George A. Papanastasopoulos
2007, Volume 4, Issue 2
- 127-141 Assessing the work-environment fit for accountants: implications for the international talent shortage
by Jeanne H. Yamamura & James W. Westerman - 142-160 Voluntary audit committee formation and agency costs
by Michael Firth & Oliver M. Rui - 161-182 Changing government policy and the resultant behavioural consequences within an accounting environment
by David R. Goodwin & Ross Bloore - 183-197 Corporate governance and corporate performance: some evidence from newly listed firms on Chinese stock markets
by Langnan Chen & Steven Li & Weibin Lin - 198-225 The wording of Tunisian audit reports: a comparative study with international principles
by Hamadi Fakhfakh & Mondher Fakhfakh
2007, Volume 4, Issue 1
- 1-30 Economic relevance and determinants of R&D capital in different financial systems
by Pasi Karjalainen - 31-56 Characterising the financial situation of Canadian manufacturing SMEs: a confirmatory approach
by Louis Raymond & Josee St-Pierre - 57-89 Non-audit services and auditor independence: empirical findings from Bahrain
by Prem Lal Joshi & Wayne G. Bremser & J. Hemalatha & Jawaher Al-Mudhaki - 90-110 A multidimensional measure in accounting ethics research
by Chris Patel - 111-126 Determinants of the relation between transitory earnings and CEO cash compensation in the USA
by Sharad Asthana & Zhongxia Ye
2006, Volume 3, Issue 4
- 387-408 International differences in value relevance of accounting data and explaining country factors
by Susana Callao & Beatriz Cuellar & Jose Ignacio Jarne - 409-433 How and why corporate governance models affect choices of Generally Accepted Accounting Principles
by Henghsiu Lin & Mari Paananen - 434-451 Tests of the incremental explanatory power of auditor qualified opinion and audit firm changes in predicting impending bankruptcy
by David L. Senteney & Mohammad S. Bazaz & Ahmad Ahmadpour - 452-470 Building a research model for internal auditing: insights from literature and theory specification cases
by Gerrit Sarens & Ignace De Beelde - 471-493 Auditing models for the detection of qualified audit opinions in the UK public services sector
by Chrysovalantis Gaganis & Fotios Pasiouras
2006, Volume 3, Issue 3
- 287-303 The adequacy of information for managerial decision-making in China's business enterprises: an exploratory study
by Chee W. Chow & F. Johnny Deng & Susana Yuen - 304-319 Congruence in management control practices
by Al Bento & Lourdes Ferreira White - 320-340 What's significant in Value Based Management: an internal perspective
by James Brown - 341-361 Is Environmental Uncertainty an antecedent or moderating variable in the design of budgeting systems? An exploratory study
by Rong-Ruey Duh & Hueiling Chen & Chee W. Chow - 362-385 Non-Financial Performance Measurement in the banking sector: four grounded theory case studies
by Faisal M.N. Al-Enizi & John Innes & Reza Kouhy & Awad M. Al-Zufairi
2006, Volume 3, Issue 2
- 133-165 The auditor's assessment and detection of corporate fraud: some Canadian evidence
by Denis Cormier & Pascale Lapointe-Antunes - 166-193 Auditor independence, auditor specialisation and earnings management: further evidence from Singapore
by Rusmin & J-L.W. Mitchell Van Der Zahn & Greg Tower & Alistair M. Brown - 194-219 Auditor brand name, industry specialisation, and earnings management: evidence from Taiwanese companies
by Ken Y. Chen & Shan-Ying Wu & Jian Zhou - 220-239 Investigating professional auditors' perceptions of factors affecting their ability to resist client management pressure in audit disputes
by Emad Awadallah - 240-251 Audit committee effectiveness: did the blue ribbon committee recommendations make a difference?
by L. Murphy Smith - 252-281 Explaining Management Accounting Change: evidence from Finland
by Erkki K. Laitinen
2006, Volume 3, Issue 1
- 1-19 Integrative management of sustainability performance, measurement and reporting
by Stefan Schaltegger & Marcus Wagner - 20-40 Audit firm manuals and audit experts' approaches to internal control evaluation
by Conor O'Leary & Errol Iselin & Divesh Sharma - 41-67 The extent of financial disclosure and its determinants in an emerging capital market: the case of Egypt
by Omaima A.G. Hassan & Gianluigi Giorgioni & Peter Romilly - 68-97 Obstacles to the harmonisation process in the European Union: the influence of culture
by Jose A. Lainez & Mar Gasca - 98-132 Testing the information quality of the degree of operating leverage disclosed in financial reports
by Chien-Hung Hsueh & Shaio-Yan Huang & Yu-Cheng Chen
2005, Volume 2, Issue 4
- 347-355 Materialism and materiality
by Michael K. Shaub - 356-398 The role of ethical advisors in promoting socially responsible investments
by Fabio Corno & Silvia Fossati & Filippo Simioni - 399-413 The ethicalness of earnings management in the Middle East: a survey of managers and auditors in Jordanian companies
by Talal Al-Hayale & George Lan - 414-425 Accounting education and business ethics after Enron: the European illusion
by Christine Noel & Stephane Trebucq - 426-440 The once and future accountant: ethics and the future outlook of the US accounting profession
by Mark W. Hale & Ryan Huston & L. Murphy Smith - 441-449 Resurrecting the social Pacioli: ethics, gender and other silences
by Aida Sy
2005, Volume 2, Issue 3
- 187-205 Strategy and activity based costing: a cross national study of process and outcome contingencies
by Alnoor Bhimani & Maurice Gosselin & Mthuli Ncube - 206-225 ABC, Balanced Scorecard, EVAâ„¢: an empirical study on the adoption of innovative management accounting techniques
by Marika Arena & Giovanni Azzone - 226-263 A survey of management accounting practices in South Africa
by Nelson M. Waweru & Zahirul Hoque & Enrico Uliana - 264-280 An empirical study of cost efficiency in the Irish life insurance industry
by Tienyu Hwang & Simon S. Gao - 281-299 Shortcomings of performance reporting under IAS/IFRS: a conceptual and empirical study
by Axel Haller & Maria Schloßgangl - 300-320 Auditor choice by IPO firms in Germany: information or insurance signalling?
by Hansrudi Lenz & Markus Ostrowski - 321-343 Tax administration system: a study on the efficiency of Malaysian indirect taxes
by Muzainah Mansor & Mahamad Tayib & Rohana Norliza Yusof
2005, Volume 2, Issue 1/2
- 6-18 An international accounting and auditing programme and certification in the Russian language
by Adolf J.H. Enthoven - 19-36 International accounting education and certification in the former Soviet Union
by Robert W. McGee - 37-53 Accounting education and practice in Thailand: barriers to overcome in the development of user-oriented accounting information
by Parporn Akathaporn & Adel M. Novin & Gregory S. Kordecki - 54-66 History and the Russian accounting transition
by Robert H.S. Sarikas & Arsen M. Djatej - 67-83 What exactly is convergence?
by Paul Pacter - 84-126 The different ways of preparing management report of Italian listed companies and their determinants
by Carlo Bagnoli - 127-139 Convergence to international financial reporting standards: the case of Turkey
by Can Simga-Mugan & Nazli Hosal-Akman - 140-152 Properties of accounting earnings associated with legal regime and the relative value-relevance of earnings, dividends and cash flows: evidence from American depositary receipts
by Tony Kang - 153-167 The change in the value-relevance of earnings and book values in equity valuation over the past 20 years and the impact of the adoption of IASs: the case of Kuwait
by Mostafa A. El Shamy & Rashid Al-Qenae - 168-185 Post-announcement drift in an emerging market
by Hannu J. Schadewitz & Antti J. Kanto & Hannu A. Kahra & Dallas R. Blevins
2004, Volume 1, Issue 4
- 401-431 Corporate governance: earnings management linkages: impact of audit committee composition and operational characteristics
by S. Mitchell Williams & Greg Tower - 432-447 Social responsibility disclosure and corporate characteristics: the case of Jordanian industrial companies
by Mishiel Said Suwaidan & Ahmad Moh'd Al-omari & Ruwaidah Hanna Haddad - 448-464 Converting the accounting system of a transition economy: a case study of Russia
by Galina G. Preobragenskaya & Robert W. McGee